<p><em>Government agencies are increasingly sophisticated by using various information systems for services to the community and to facilitate the completion of work. Badan Keuangan dan Aset Daerah(BKAD) in the DIY region uses various information systems. The use of online-based applications is expected to facilitate work and improve service quality. Various applications used in one agency raise the question, how is the performance of the application or information system? Does the information system used meet the user's wishes? This study analyzes the performance of information systems from the user's point of view. The analysis is done by testing the factors that affect the performance of the information system. The factors tested are Personal Technical Skills, Top Management Support, Quality of Human Resources and Education and Training. The object of research is the Integrated Information System used in BKAD in the DIY Province. Data were obtained by distributing questionnaires to SIMPADU users. The number of respondents who participated in this study were 110 respondents. The data is processed by Moderating Regression Analysis. The results of data processing show that the quality of human resources affects the performance of information systems. Personal Technical Skills and Top Management Support do not influence Information System performance. Education and Training variables are proven to moderate the relationship between the variables of Personal Technical skills, Top Management Support and HR Quality. Education and Training strengthens the relationship between Personal Technical Skills and Top Management Support. However, the Education and Training variable weakens the relationship between the HR Quality variable and the Information System Performance.</em></p><p> </p>

Balanced Scorecard (BSC) is a comprehensive performance measurement. BSC is not only used financial indicators but also non financial indicators there are customer, internal process business and learning and growth perspective. By using BSC, evaluators have common and unique measures. When evaluate manager performance, evaluator tends to only use common measures and ignore unique measures. This is called common measures bias. This study aims to investigate whether dissaggregated and aggregated BSC and management communication can overcome common measures bias and intent to BSC approach. This study also will evaluate whether these approach will affect evaluator decision when allocated compensation. We conduct 2x2x2 experiment of undergraduate accounting students. Participant act as a senior manager and evaluate the performance of two divisions and then allocated the bonus. ANOVA repeated measurement are used to conduct hypothesis test. The results showed that dissaggregated BSC and management communication could not overcome common measures bias but effected  management decision when allocated compensation.

This study aims to determine how much influence green marketing and store atmosphere have on purchasing decisions in the millennial generation at global fast food restaurants in Indonesia. The problem in this study is the existence of a new policy carried out by fast food restaurants to reduce plastic waste through the green marketing process. In addition to this, the millennial generation of consumers who come to fast food restaurants not only enjoy the food served but also to enjoy the restaurant atmosphere (store atmosphere).This research uses multiple linear regression method. The results of the analysis show that green marketing partially has a positive and significant effect on purchasing decisions, where the t-test significance value is 0.020 (<0.05) and the regression coefficient has a positive value of 0.188. Store atmosphere partially positive and significant effect on purchasing decisions, where the significance value of the t-test is 0.005 (<0.05) and the regression coefficient has a positive value of 0.255.Keywords: Green Marketing, Store Atmosphere, Purchase Decision.

Nowadays, the phenomena of insider trading is more attractive to be explored. Insider trading provides a great advantage for the perpetrators but can harm the others. The Law of Capital Market stated that insider trading is prohibited, however until now it is difficult to be proved. So, the decision to do insider trading is considered to be one of an ethical issue. The aim of this research is to examine the effect of personal benefit and fairness of law against insider trading. Further, this research will examine the ethical aspect by exploring ethical position as mediat­ing variable. This research used a questionnaire to collect data from investors as respondents. The results of this research showed that personal benefit in the form of possibility to obtaining personal gain significantly affect insider trading, while fairness of law had no effect on insider trading. In terms of ethics, an ethical position only able to mediate the relationship between fairness of law and insider trading.