Introduction: The Regional Development Bank (BPD Bank) is expected to be a strong, highly competitive bank, which will contribute to the growth and even distribution of sustainable regional economies. Background Problem: A review by the Financial Service Authority (OJK) of the BPD Bank’s business growth indicates the low competitiveness of the BPD Bank, relative to other commercial banks. Novelty: Limited prior studies have been conducted on the profitability determinants of the BPD Bank, especially in Indonesia, and previous studies have only focused on the internal determinants of profitability. Hence, this research aims to analyze both the internal and external profitability determinants of the BPD Bank in Indonesia. Research Method: This study analyzes 135 observations in total from all 27 BPD banks in Indonesia for five years, from 2011 to 2015. This research measured bank profitability using ROA and ROE as the dependent variables. The independent variables are the internal and external determinants of bank profitability. The internal determinants of profitability consist of TA, TCORCAP, CAR, NPL, LDR, OE/OI and NIM; whilst the external determinants include TMS, INF and BIRATE. Findings: The findings of this study show that the profitability of the BPD Bank, as measured by its Return on Assets (ROA) and Return on Equity (ROE), is significantly determined internally by the total assets, LDR, OE/OI, and NIM and externally by the BIRATE and inflation. Those variables have positive relationships with profitability, except for OE/OI and inflation, which have negative relationships with profitability. In addition, two hypotheses are only partially supported, in which the total core capital and CAR show negative relationships only with ROE. Conclusion: The findings of this paper provide a deeper insight to help manage the profitability of the BPD Bank, which eventually can promote sustainable economic development.

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This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. A tool used to measure performance values in a comprehensive, coherent, measurable, and balanced was balanced scorecard (Kaplan and Norton, 1992). This research method was quantitative with survey technique. The research result showed that non-financial performance measures were consumer, learning and growth affect financial performance, but the research result showed that the performance of the internal business process did not affect financial performance. With a cause-effect relationship learning and growth affected the internal business process, and internal business process affected the customers. Information disclosure did not affect non-financial performance relationship towards financial performance. Theoretical implications gave the contribution to the management accounting literature. Practically, given the knowledge for manager related to communicating the strategy which was well formulated to either manager under it. Academically, it was hoped to be able to give insight and knowledge for further research.

Penelitian ini menguji pengaruh penggunaan perspektif lingkungan dalam BSC dan komunikasi manajemen sebagai variabel pemoderasi dalam evaluasi kinerja menggunakan BSC. Eksperimen laboraturium 2x2 between subjek dilakukan pada 113 mahasiswa Magister Manajemen dan Magister Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada. Hasil penelitian menunjukkan bahwa penggunaan perspektif lingkungan dalam BSC belum mampu memberikan pengaruh dalam evaluasi kinerja berdasarkan BSC, Selain itu penggunaan komunikasi manajemen belum mampu meningkatkan pegaruh peggunaan perspektif lingkungan sebagai perspektif tambahan BSC dalam evaluasi kinerja, Namun Penggunaan Perspektif lingkungan dan tingkat komunikasi manajemen yang tinggi memberikan pengaruh yang signifikan terhadap keputusan pengalokasian bonus oleh tim evaluator yang dialokasikan kepada manajer.

This study examines the effect of subjectivity in incentives on the performance mediated by knowledge-sharing behavior. This research uses an experimental method by using students of the Faculty of Economics and Business at a state-owned university in Indonesia as the respondents. This study hypothesizes that managers' performance will affect subjectivity in incentives mediated by knowledge-sharing behavior. The results show that managers' performance is higher for the group of managers with subjectivity in incentives than those without incentive subjectivity. There is the role of knowledge-sharing behavior as a mediating variable. The findings of this research expand the research in managerial accounting, particularly on performance, subjectivity in incentives, and knowledge-sharing behavior. This research develops previous studies by incorporating the knowledge-sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help implement appropriate incentive systems for measuring performance and provide evidence on the importance of including knowledge-sharing behavior in reviewing employees' formal performance, especially in accounting consulting services. In addition, this research will increase the companies' awareness of building a work climate by incorporating a culture of knowledge sharing.