One of the characteristics of the president director who plays an important role in determining the quality of financial reports is the background of the chief director's financial expertise. The main director with a financial background has a deep understanding of accounting and financial issues, better understands the risks of manipulated financial statements, gives more attention and supervision to accounting records and internal audits, and better understands the type of information investors want. The purpose of the study was to examine the effect of CEO financial expertise on financial reporting quality and the moderating effect of concentrated ownership structure on the relationship between the two variables. The population in this study were companies listed on the IDX in 2013-2018. The sample selection used random sampling with the final sample size was 92 companies and the total observations were 552 observations. The results of this study indicated that CEO financial expertise had a positive effect on financial reporting quality. Furthermore, the results of this study also showed that concentrated ownership structure weakened the positive influence of CEO financial expertise on financial reporting quality.

The study aims at investigating the influence of CEO characteristics on Corporate Social Responsibiliy (CSR) Disclosure and the moderation effect of ownership concentration on the influence of CEO characteristics on CSR disclosure. The sample consist of 93 companies listed in the Indonesian Stock Exchange from 2013 to 2015. The data of CEO characteristics were gathered from the economics and business-related educational background, the functional experience, the gender and the age in the annual reports of the sampled companies and other relevant sources. On the other hand, the data of ownership concentration and of control variable such as company size, financial performance, financial leverage and audit quality were gathered from the BvD Osiris database. The data of CSR disclosure were gathered by means of checklist method on the annual reports of these companies based on the GRI G4 index. The results of the study show that the output functional experience characteristic has positive influence on the level of CSR disclosure. In addition, the moderation test from the ownership concentration on the influence of CEO characteristics on CSR disclosure do not show significant results.

Tujuan penelitian ini adalah menguji penerimaan mahasiswa terhadap e-learning Exelsa Moodle dengan menggunakan General Extended Technology Acceptance Model for e-learning (GETAMEL) yang dikembangkan oleh Fazil & Rupert. Model GETAMEL digunakan dengan tujuan untuk mengetahui secara spesifik faktor-faktor yang berpengaruh terhadap penerimaan mahasiswa terhadap e-learning Exelsa Moodle. Berdasarkan GETAMEL, terdapat lima faktor eksternal yang mempengaruhi penerimaan mahasiswa terhadap e-learning, yaitu: pengalaman dalam menggunakan komputer dan teknologi informasi, norma subjektif, persepsi kenyamanan dalam menggunakan komputer dan teknologi informasi, kecemasan dalam menggunakan komputer dan teknologi informasi, dan self efficacy. Metode penelitian survey digunakan untuk mengukur variabel dalam GETAMEL. Hasil dalam penelitian ini menunjukan bahwa tidak semua variabel eksternal dalam GETAMEL berpengaruh terhadap persepsi kemudahan dan persepsi kebermanfaatan dalam TAM. Hanya 2 variabel yang berpengaruh yaitu : variabel kenyamanan dalam menggunakan e-learning, hanya berpengaruh terhadap persepsi kemudahan dalam menggunakan e-learning Exelsa Moodle sedangkan variabel self efficacy berpengaruh terhadap persepsi kemudahan dalam menggunakan e-learning Exelsa Moodle dan persepsi kebermanfaatan dalam menggunakan e-learning Exelsa Moodle. Selanjutnya, semua variabel dalam TAM berpengaruh secara signifikan.

The National Science Olympiad in Economics is one of the competitions held every year for senior high school students, especially at SMAK Kesuma Mataram. Students need to well prepare to take part in this olympics. In the national science olympiad, students learn to be able to analyze and solve problems. Therefore, mentoring activity for the national science olympiad in Economics are needed. This activity aims to student to have new experiences on how to study well and finally be able to analyze and solve the National Science Olympiad in Economics. This mentoring activity applies a problem-based learning model. The results of this mentoring activity show that students can have new experiences about how to learn well. This is indicated by students having motivation to first read the material that has been delivered even though there is material that has not been understood. Second, there is a change in students' perceptions of accounting for better. At first, most of students had the perception that accounting material was difficult, especially they had never received accounting material. However, after the implementation of mentoring, most students found it easier to understand Accounting material. In addition, after participating in this mentoring activity, students can analyze and solve National Science Olympiad in Economics cases in Economics. One of the indicators is 3 (60%) students out of 5 students who participated in this mentoring activity passed National Science Olympiad in regency level. The number of students from SMAK Kesuma Mataram who passed National Science Olympiad in regency level also increased from the previous year, from 2 students to 3 students.