Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.

In the global competition era and in Covid 19 pandemic period, the innovative competence of emerging entrepreneurs relies on the positive characters they should have. The present study was aimed to formulate a reinforcement model of innovative behavior through the identification of dominant determinant factors. The study employed survey methods and involved variables of innovative behavior (Y), creativity (X1), technology literacy (X2), and risk-taking behavior (X3). The respondents were 86 final year students of Faculty of Business Economics (emerging entrepreneur candidates) as the samples, and the data were further analyzed by multiple regression. The creativity (X1), technology literacy (X2), and risk-taking behavior (X3) contribute simultaneously at 45.70 percent to the development of innovative behavior (Y); b) the applicable prediction model of innovative behavior is Y=1.171+0.622X1+0.170X2 -0.080X3; meanwhile, the creativity yielded the most significant sensitivity in developing the innovative behavior variable compared to the technology literacy and risk-taking behavior variables; c) it is worth noting that risk-taking behavior is not among the contributing factors; in fact, this variable constrains an individual to be innovative (if it is too high); e) the variable of creativity is in line with innovation.

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Firm size dan Sustainability Report terhadap Abnormal Return Saham. Profitabilitasdalam penelitian ini adalah Return on Equity (ROE), Firm size diukur menggunakan total asset, dan sustainability report diukur menggunakan GRI G4. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan laporan keuangan dan sustainability report pada tahun 2014-2018 dengan 7 perusahaan sampel yang menggunakan metode purposive sampling. Metode Analisa data menggunakan analisis regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa Profitabilitas (ROE) berpengaruh positif signifikan terhadap Abnormal Return Saham. Sedangkan Firm Size berpengaruh negatif signifikan terhadap Abnormal Return Saham.Sustainability Report pada aspek ekonomi berpengaruh positif signifikan terhadap Abnormal Return Saham, pada aspek lingkungan berpengaruh negatif signifikan terhadap Abnormal Return Saham, pada aspek sosial berpengaruh positif tidak signifikan terhadap Abnormal Return Saham.

Purpose: This study aims to look at the impact of the Covid-19 pandemic on the implementation of SIMAKU, measure the success of SIMAKU implemented by the Universitas Muhammadiyah Metro from the perception of users, and see what obstacles are experienced during system implementation.   Theoretical Framework: Accounting information system (AIS) consists of three basic elements: the system, information and accounting.   Design/Methodology/Approach: The study uses a qualitative research approach based on the concept of "going exploring" which involves the in-depth and case-oriented study of several cases or single cases using descriptive study and case study analysis methods. Furthermore, the sources of this research amounted to 12 respondents divided into two, namely: information users and data inputs.   Findings: The results of the study concluded that the Covid-19 pandemic did not have a significant effect on the implementation of the work unit program within the UMM and the implementation of the SIMAKU UMM application as a whole was quite good.   Research, Practical & Social implications: The benefit of this research is to evaluate the implementation of the Financial Management Information System (SIMAKU) which has been used at the UMM for more than five years so that this system can continue to be useful for its users on an ongoing basis.   Implications/Originality/Value: The originality of this study is examines the impact of the Covid-19 pandemic on SIMAKU implementation and identifies errors in the implementation of successful systems and information systems models in user or user perception used by (DeLone & McLean, 2003).

In the last two years, there has been an increase in the number of MSME actors during the Covid-19 pandemic. However, MSMEs' development is not accompanied by knowledge of financial statement preparation. MSMEs face a number of challenges, including: a) a lack of knowledge about the preparation of accountable financial statements; and b) a lack of soft skills training about the accounting system. The proposed community service activities are expected to solve problems, such as: a) providing soft skills in the form of knowledge about financial reporting; and b) providing training on the preparation of financial statements using a computerized accounting system. The goals of this activity are as follows: a) increasing awareness of accountability for every transaction carried out in its business operations; and b) being consistent and sustainable in preparing financial statements for future business continuity.