The COVID-19 (novel coronavirus disease 2019) has become a worldwide disaster. This pandemic not only affected the world economy but also the family economy. Good financial literacy will help individuals avoid financial problems, especially during the COVID-19 pandemic. Financial literacy can facilitate individuals to manage their income well even in demanding situations. This study aims to analyse how financial literacy helps in the depression condition of the COVID-19 pandemic. This study takes a sample of 396 household heads. This study uses partial least square (PLS) analysis to analyse the data. Results show that all financial attitudes, behaviour and literacy variables positively affect financial literacy and wellbeing. The implication of this research is that financial literacy, which is reflected by financial attitudes and behaviour plays a key role in public financial welfare.

This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR). We use field survey convering the whole BPR in Province Bali, covering 60 indicators provided to 101 internal auditors from 86 BPR. The result shows that the highest dimensions within the Fraud Diamond are capability. Efforts to prevent the fraud would be the culture of honesty and high ethics, evaluating anti-fraud process and control, and developing an appropriate oversight process.

Earnings management is an effort made by management with the aim of managing financial statements within the limits permitted by accounting principles with the aim of the manager's personal interests. The purpose of this study was to examine the effect of fraud risk factors on earnings management behavior. Variables that are thought to influence earnings management are financial stability, financial targets, external pressure, effective monitoring, organizational structure, and auditor switching. The samples obtained were 37 companies registered in 2014-2017 using multiple regressions. The results showed that the variables of financial stability, external pressure, effective monitoring, organizational structure and auditor switching did not affect earnings management while the financial target variables negatively affected earnings management.

Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.

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