<p>Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. <em>Financial literacy </em>didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan <em>path analysis </em>(analisis jalur). Metode penyampelan menggunakan <em>convenience sampling. </em>Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi <em>gender, </em>usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa <em>financial literacy </em>merupakan determinan perilaku keuangan.</p><p> </p>

A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices.

The spread of Covid-19 has affected the entire world, including the education sector in Indonesia. This study examines the relationship between Indonesian students’ readiness and students satisfaction with online learning during the Covid-19 pandemic. It used an online questionnaire to reach 518 students as a participant. Structural equation modelling (SEM) with SmartPLS software was utilised to examine the relationship between the variables. The finding indicated four dimensions of student readiness (online student attributes, time management, technical competencies, and online communication competencies) closely related to students’ satisfaction with online learning. The result provided an understanding of the condition of online learning satisfaction from students readiness point of view during the Covid-19 pandemic in Indonesia. This study serves as a starting point for stakeholders (government and education institutions) in making future policies.

Keuangan rumah tangga menjadi salah satu hal penting yang patut diperhatikan, terutama oleh bendahara keluarga. Hasil LGD di tahun 2019 menunjukkan kesulitan ibu, sebagai bendahara keluarga, dalam mengelola keuangan di keluarganya, sehingga seringkali seadanya. Pemasukan dan pengeluaran pun tidak seimbang, dan  akhirnya tidak sedikit yang memicu konflik di akhir bulan. Lokakarya pengelolaan keuangan keluarga sudah selayaknya dilakukan untuk mengedukasi para bendahara keluarga agar bijak mengelola keuangan di rumahnya sendiri. Lokakarya hendaknya dikemas sesuai dengan pendidikan orang dewasa, yaitu sesuai kebutuhan, dan terdapat praktik pengelolaan keuangan. Selain itu untuk mengetahui keberhasilan kegiatan dan juga evaluasi, maka pendampingan akan dilakukan. Pendampingan menjadi ajang diskusi dalam memecahkan masalah yang dihadapi, ketika mengelola keuangan, dan juga  menjadi media untuk memperkuat motivasi. Hasil pelatihan dan pendampingan menunjukkan bahwa peserta sangat antusias dengan tema yang diangkat serta mayoritas peserta mengaku sangat terbantu dengan sharing ilmu melalui pelatihan ini.

<p><em>This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.</em></p>