The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

<p><em>The purpose of this study is to provide empirical evidence of the influence of the company's life cycle which is classified based on cash flow patterns on tax avoidance as measured by the effective tax rate (ETR). This study uses financial statement data from non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2012-2018. The method used in sample selection is the purposive sampling method and the number of observations used in the study of 1180 observations. The hypothesis proposed in this study will be tested using logistic regression. The logistic regression results prove that companies at the introduction stage tend to avoid lower taxes. The results of subsequent studies prove that companies at the growth and mature stages avoid greater tax avoidance than at the introduction stage and decline, companies tend not to avoid taxes. </em></p>

This study aims to analyze the influence of corporate governance mechanisms on accounting conservatism in Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, good corporate governance is analyzed as a factor that can encourage the achievement of accounting conservatism. This study included the type of descriptive study verifying causality. The population in this study were Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 with a sample of 17 companies selected using the purposive sampling method. The types of data collected and used in this study are secondary data with methods of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of the study indicate that the independent variable, namely good corporate governance. The results of multiple regression analysis indicate that the coefficient of determination of R Square = 67%, which means that all independent variables can explain the variation of the dependent variable, accounting conservatism is 67%.

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).