The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation

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The Research is conducted to analyze the effect of financial literacy and education on social media stocks on investment decisions in Malang city students. This type of research is quantitative with a descriptive approach. The population in this study is Malang city students who have social media accounts and also have an interest in investing, with a sample of 100 respondents. The sampling method used in this research is non-probability sampling with convenience sampling technique. Data collection techniques using a questionnaire distributed to the object of research. A data analysis technique uses the smartPLS3.0 application. Results showed that the variables of financial literacy and education on social media stocks had a positive and significant effect on investment decisions. In addition, the variables of financial literacy and social media education affect 57% while the remaining 43% are influenced by other variables

This research is aims to determinate the effect of financial literacy and financial attitudes on homemakers financial management with self-efficacy as moderating variabel. The approach method in this reseach is the quantitative approach using the WarpPLS 7.0 analysis program. Methods of data collection using a questionnaire. The sample of this research is 148 houswives in Perumahan Green Bangil. The study result shows that financial literacy, financial attitudes, and self-efficacy have a significant effect on financial management of homemakers, financial literacy and financial attitudes do not affect effect on the financial management of homemakers moderated by self-efficacy. Keywords: Financial Literacy; Financial Attitudes; Financial Management of Homemakers; Self-Efficacy.

The covid-19 pandemic has impacted Indonesia's economic sector, including local revenue from taxes. This study compares the growth rate and contribution of hotel and restaurant taxes to Jombang Regency's original revenue during the covid-19 pandemic and the new normal. This research is a descriptive study using a quantitative approach. The source of data used is secondary data in the form of documentation. Data analysis using growth rate and contribution analysis. This study shows that the growth rate of hotel and restaurant tax revenues during the covid-19 pandemic and the new normal both increased. The contribution of hotel and restaurant taxes to original regional income during the covid-19 pandemic and the new normal increased but was included in the deficient category. This research can complement existing theories, become a reference for taxpayers to be obedient in paying taxes and become a reference for the Jombang district government to increase local tax revenues.