One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.

This study aims to examine and analyze the effect of independence, effectiveness of local revenue and regional expenditures on regional financial performance at the Regional Financial and Asset Management Agency of East Java Province (BPKAD). This research is quantitative in nature with the type of data in the form of documentary data. The population used in this study were all regencies and cities in East Java Province which consisted of 9 cities and 29 regencies contained in the Regional Financial and Asset Management Agency of East Java Province (BPKAD) with an observation period in 2014-2018. The sampling technique in this research is purposive sampling technique with a sample of 190 data. This study was analyzed by simple linear regression using the SPSS program. The results of this study indicate that Regional Independence, Effectiveness of Regional Revenue, and Regional Expenditures have a positive effect on Regional Financial Performance.

<p><em>One of the good applications of the company's management mechanism system in supporting financial performance is called Good Corporate Governance (GCG). The purpose of this research is to know and prove empirically the effect of good corporate governance on financial performance in the consumer goods industry sector listed on the IDX for the period 2017 - 2019. Good Corporate Governance (GCG) is measured by several indicators, namely the intensity of audit committee meetings and the proportion of the board independent commissioners using the control variable, namely company size. The financial performance in this study uses the Return On Asset (ROA) indicator. This research is quantitative with multiple regression analysis assisted by IBM SPSS statistics 22 software. From the purposive sampling technique that has been used, a sample of 34 companies from 45 companies in the consumer goods industry sector was obtained. From the analysis that has been done, the results show that there is a simultaneous significant influence on the intensity of audit committee meetings and the proportion of independent commissioners with company size as the control variable. Based on individual testing, there is a significant effect on the proportion of independent commissioners and company size on financial performance, but the intensity of the audit committee meeting has no significant effect on financial performance.</em></p><p><strong><em>Keywords: </em></strong><em>effectiveness of audit committee, proportion of independent commissioners, board of directors size, </em><em>r</em><em>eturn on </em><em>asset (ROA).</em></p><p><em> </em></p>

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This study investigates graduate competencies that can improve the uptake of higher education graduate outcomes in the working environment in Indonesia. This research was conducted by collecting data through sending questionnaires directly by the research team, via courier, or via postal service to respondents. A survey with questionnaire is carried out on April 2019, and the data from 117 respondents was analyzed. The sample population was all private higher education in the area of the I-XIV Higher Education Service Institution in Indonesia. This study employs factor analysis and structural equation modelling. The results show that the Graduates" competencies had a significant direct effect on the uptake of higher education graduates in the job market. The indirect effect of a Diploma Supplement and networking as mediation has a level of influence that is higher than the direct effect of graduate competence on the uptake of higher education graduate outcomes in the job market. The findings suggest that the Diploma Supplement and networking can increase the uptake of higher education graduates in Indonesia as expected by stakeholders and be able to compete in the global or international scale of environmental working. The professionalism of lecturers has a significant influence on the quality of learning.