Purpose -The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments' commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach -The data of this research comprise 68 financial statements during the period 2015-2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings -The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments' commitment have no significant influences on the disclosure of financial statements local governments' websites across Indonesia. Originality/value -The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

Profesionalism is one of the important thing in audit of public accountant. Public accountants have role and ethics when doing their job. Purpose of this research is to get the empirical evidence about difference of auditor profesionalism, if seen from sex, type of affiliation public accountant firm, and position of accountant in public accountant firm by using profesionalism instrument develop by Hall (1968) and Snizek (1972) combine with Meyer and Allen (1984). The sample of this research is auditor at java island, sample was taken by clustered sampling method. Collecting data with direct observation to the public accountants firm in java island by using questioner. Gathered sample counted 136 with 100% respons rate, so all of questioner is back. Examination of hyphothesis use t-test. The result of this research, if seen profesionalism auditor from sex is not found the difference of profesionalism, it means between man and women have same the level of profesionalism. Based on position level at public accountant firm there is difference, it means there is difference level of profesionalism auditor seen by hierarchy. Based on type of affiiation accountans in public accountant firm there is not difference, it means accountants who work at accountant public local and accountant public foreign affiliation are the same level of profesionalism.

This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.

The low competitiveness of human resources is highly correlated with the low potential and ability of the people's economy, which leads to higher poverty rates. Intervention in the economic capacity of the community needs to be carried out in order to prevent the negative effects of the lack of quality human resources. Entrepreneurship is a very important aspect to be developed in society as a form of economic intervention. This study aimed to develop a village youth entrepreneurship model to increase the income of wetland villages. This study is an observational study in Beranggas Timur Village, Alalak District, Barito Kuala Regency, South Kalimantan Province, Indonesia. Data analysis was carried out with PLS-SEM facilitated by SmartPLS 3. Creativity has no significant effect on entrepreneurial intention; Imagination has no significant effect on entrepreneurial intention; and personality has a significant effect on entrepreneurial intention.

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan komunitas ibu rumah tangga di pedesaan dengan berfokus pada kemampuan ekonomi masyarakat. Pelatihan dan pendampingan pemetaan usaha dan menyusun Business Model Canvas (BMC) dianggap sebagai metode yang cocok untuk meningkatkan mengungkit kualitas UMKM yang dimiliki oleh warga masyarakat. Urgensinya adalah untuk mendukung kemampuan dalam meningkatkan pendapatan dan memelihara keberlangsungan usaha. Dengan demikian, diharapkan dapat meningkatkan peluang bisnis pada UMKM yang sudah ada dan meningkatkan taraf hidup ibu raumah tangga melalui dengan transfer pengetahuan. Secara khusus, agenda ini memberikan wawasan baru untuk meningkatkan kapasitas dan kualitas UMKM masyarakat dengan menggunakan Business Model Canvas (BMC) untuk keberhasilan usaha kecil mereka.