This study aims to detect the background of earnings management behavior in which it shows the tendency of type I or II agency conflict. The high ownership concentration of firms in Indonesia leads type II agency conflict, but the good corporate governance formulation assumes conflict between management and shareholders. This study uses published data in IDX from [2009][2010][2011][2012][2013][2014]. TThe result reveals that reputation quality has negative significant correlation to earnings management behaviors, but corporate governance quality has insignificant correlation to earnings management, except percentage of independent commissioner board in moderate level. It has implication that management faces type II agency conflict. The majority may monitor management directly, so the finding reveals that independent commissioner board' s function is not optimum as part of corporate governance mechanism. According to the evidence, corporate governance formulation, especially in Indonesia, should be needed for reducing earnings management on type II tendency. Info Article

Pembangunan manusia adalah salah satu indikator keberhasilan pembangunan ekonomi suatu wilayah. Meningkatnya kualitas sumber daya manusia berjalan seiring dengan pertumbuhan ekonomi, hal ini dikarenakan sumber daya sebagai bagian dari faktor produksi yang merupakan aset paling berharga dalam aktivitas ekonomi sebuah wilayah. Penelitian ini bertujuan untuk menganalisis tingkat pertumbuhan ekonomi terhadap indeks pembangunan manusia di Daerah Istimewa Yogyakarta dalam periode tahun 2006.1-2017.4 menggunakan metode kausalitas Granger. Hasil uji kausalitas Granger menunjukkan bahwa adanya hubungan kausalitas dua arah antara Pertumbuhan Ekonomi dan Indeks Pembangunan Manusia. Temuan ini menunjukkan bahwa sumber daya manusia yang berkualitas dapat menjadi faktor penting bagi pertumbuhan ekonomi. Diharapkan pemerintah Indonesia, khususnya Daerah Istimewa Yogyakarta dapat berupaya meningkatkan kualitas sumberdaya manusia, baik dalam jangka pendek maupun panjang.

This study aims to: (1) map the creative industries' strengths, weaknesses, opportunities, and threats in Yogyakarta - Indonesia. The data was collected directly from the source, i.e., primary and secondary data. SWOT analysis is used to analyze the data. The results show (a) the strength factors include: availability of human resources, cheaper living cost, Yogyakarta as a center of culture, tourism, and education; (b) the weakness factors include: low product innovation and creativity, 85.9% of the creative industry do not have a business license, and the creative industry database is not transparent; (c) opportunity factors include: the existence of a creative community, the existence of e-fulfillment (convenience services from JNE), and friendly logistics (digital marketing, warehousing, order fulfillment, technology development, shipping management, and delivery); (d) threat factors include: the existence of an ASEAN free market, namely the Asean Economic Community and product patents (trademarks). The Yogyakarta creative industry should carry out the strategies including (a) the development of the creative industry market; (b) creative industry market penetration; (c) creative industry product development; d) integration into the future; (e) backward integration; (f) horizontal integration, and (g) diversification related to creative industry products.

The purpose of this study is to analyze the effect of economic growth on the level of development inequality between provinces in Indonesia. The research method used is multiple linear regression analysis with OLS (ordinary least squares). The results of the analysis show that the inequality of economic development between provinces in Indonesia in 2005-2019 is relatively high because every year there is a significant increase, this fact is in line with the Neoclassical theory. Economic growth, poverty rate and population have a positive effect on inequality in economic development. The policy implication is that the provincial government in Indonesia should pay attention to sectors that absorb labor as a contribution to the level of economic growth and empower small communities.

This study aims to analyze the effect of LDR, NPL and NIM on ROA in BCA Sharia in Indonesia in 2010.1-2017.4. The research data were obtained from published financial statements from the official BCA Sharia website. A sample of 32 quarterly financial reports were recorded in the publication report on the BCA Sharia. The analysis technique used is multiple linear regression and hypothesis testing using the F test and t test which had previously been tested classic assumptions first. The results showed that the LDR had a negative and significant effect on ROA, and the NIM had a significant effect while the NPL had no effect. From the research, it is obtained adjusted R2 of 0.382, it means that 38.2% of the dependent variable that is ROA can be explained by the variation of independent variables namely LDR, NPL and NIM while the remaining 61.8% is explained by other variables or other factors.[Penelitian ini bertujuan untuk menganalisis pengaruh LDR, NPL dan NIM terhadap ROA pada bank BCA syariah di Indonesia tahun 2010.1-2017.4. Data penelitian diperoleh dari laporan keuangan publikasi dari wabsite resmi bank BCA syariah. Sampel sebaanyak 32 laporan keuangan triwulanan yang tercatat dalam laporan publikasi di bank BCA syariah. Teknik analisis yang digunakan adalah regresi linear berganda dan uji hipotesis menggunakan uji F dan uji t yang sebelumnya telah dilakukan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa LDR berpengaruh negatif dan signifikan terhadap ROA, dan NIM berpengaruh singnifikan sedangkan NPL tidak berpengaruh. Dari penelitian diperoleh adjusted R2 sebesar 0.382, hal tersebut berarti bahwa 38.2% variabel dependen yaitu ROA dapat dijelaskan oleh variasi variabel independen yaitu LDR, NPL dan NIM sedangkan sisanya 61.8% dijelaskan oleh variabel lain atau faktor lain.]