The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia. The study also aims to compare in which type of banks the independent variable has more influence on the dependent variable, whether state-owned or private banking. Indicators for earnings quality are discretionary accruals and earnings persistence while measurements for financial performance are return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are four government banks and four private banks. The authors apply Partial Least Square Multigroup Technique upon, research data from 2006 -2018 period. The results indicate that earnings quality has a positive significant influence on financial performance of the banks. Apparently, the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks, showing that the types of bank moderates the influence of earnings quality on the financial performance. This study recommends the importance of improving earnings quality of state-owned banks. Furthermore, this study suggest that goverment companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.

Oil palm empty fruit bunches (OPEFB) is one of the abundant lignocellulosic biomass in Indonesia. However, high lignin content in EFOB has becoming one of the obstacles in valorising it as bioenergy resources, as it is hardly broken down by the microorganisms. Therefore, pre-treatment is often needed to enhance the biodegradation process of organic content in OPEFB. The biological pre-treatment is besieged to enhance the utilisation of OPEFB as bioenergy resources. This study was aimed to investigate the impact of fungal pre-treatment on the OPEFB characteristics and its methane potential, and to estimate the energy and carbon emission saving from anaerobic digestion (AD) of OPEFB. In this study, OPEFB was treated using Phanerocheate chrysosporium under the standard condition and incubated for 7 and 14 days. The energy and carbon emission footprint were calculated using AD Assessment Tool (ADAT) software. The results showed that fungal pre-treatment was able to increase organic matter and enhance methane potential. Estimation on energy (i.e. electrical and heat), however, indicated a lower energy balance and carbon emissions saving for fungal pre-treated OPEFB. The higher moisture content (MC) on treated OPEFB may reduce the biogas and methane production. Yet, further research is still required to have an in-depth understanding of improving the efficacy of biogas production from OPEFB by incorporating other green pre-treatment approaches.

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This study aims to acknowledge how Entrepreneurial Knowledge, Market Orientation, Digitalization, and Entrepreneurial Competencies are linked. The data for the study were analyzed using Partial Least Square (PLS). This research covers 142 SMEs in Indonesia based in Malang, East Java. The study used proxies such as creativity, problem-solving, skill, and leadership as a proxy for Entrepreneurial Knowledge, promotion, market needs, and cost analysis as a proxy for Market Orientation. Technology to promote and social media as a proxy for digitalization and Entrepreneurial Competencies variables, measured through identifying customers, wants, developing trust, and negotiating. This study indicates that Entrepreneurial Knowledge, Market Orientation, and Digitalization significantly affect SMEs' Entrepreneurial Competencies in Indonesia. This study recommends applying Entrepreneurial Knowledge, Market Orientation, and Digitalization in SMEs. Furthermore, this study suggests that the government pays more attention to digitalization development for SMEs in general and SMEs in Malang City. Especially during the current pandemic crisis, the role of using technology has dramatically helped SMEs survive. The supporting infrastructure for digitalization, such as easy internet access connectivity, especially in the country's remote areas, can be improved.

The process of sorting the chili pepper (Capsicum frutescens) is done physically by using the human eye, based on the visual color uniformity of its skin. This method is not effective and efficient. This study aims to identify the total content of carotene in chili pepper using the color and textural features approach. Color feature extraction used is the value of RGB, HSV, HSL, XYZ, CMY, CMYK, Lab, LUV, LCH, grey color, and 10 textural features from each color-space. The feature extraction results were used to identify the total carotene content by the image analysis method. The image of chili peppers used was 360, consisting of 300 training data and 60 test data. Classification test results with a level of 20% produce the best parameters as an indicator of total carotene chili pepper i.e. hue mean features with a range for quality A (55.04 > hue mean > 32.15), quality B (19.80 > hue mean > 12.21), quality C (3.55 > hue mean > 1.93), and 80% accuracy using the confusion matrix and mean square error (MSE).