Laporan keuangan suatu perusahaan dapat menunjukkan kinerja sesungguhnya jika laporan keuangannya berkualitas. Penelitian ini bertujuan untuk mengetahui Pengaruh kompetensi sumberdaya manusia dan system informasi akuntansi terhadap kualitas laporan keuangan. Data dalam penelitian ini diperoleh dari kuesioner dengan responden karyawan bagian system informasi akuntansi di UMKM. Kebaruan penelitian ini menggunakan sampel UMKM yang berada di wilayah Lombok Barat dan sudah menggunakan system informasi dalam pengelolaan transaksi keuangan. Jumlah responden sebanyak 76 orang. Alat analisis yang digunakan adalah regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena masih rendahnya pemahaman SAK ETAP sumberdaya manusia yang dimiliki oleh UMKM, sehingga laporan keuangan yang dihasilkan masih diragukan relevansi dan keandalannya. Sedangkan system informasi akuntansi berpengaruh terhadap kualitas laporan keuangan.

Disclosure of social responsibility is a form of delivery from the company to stakeholders for the commitment made by the company to maintain and maintain the components affected by the operational activity process based on the Triple Bottom Line concept. The research has the aim of knowing the effect of profitability and company size on the disclosure of social responsibility. The proxy used in this study is the level of profitability which is proxied through the ROA ratio and company size which is calculated using the natural logarithm of total assets. The method for determining the sample uses purposive sampling, with a total sample of 62 manufacturing companies. Analysis using multiple linear regression. The results showed that profitability and firm size had a positive effect on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure; Profitability; ROA; Firm Size.

Financial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). The results of data analysis found that there were no significant differences. This is caused by the same earnings management pattern. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.

Abstrak. Siswa yang unggul dan mampu bersaing pada abad 21 dapat terwujud apabila memiliki sumber informasi yang sangat luas. Informasi bisa didapat dengan cara membaca. Sumber belajar yang digunakan guru sudah beragam. Namun, perkembangan teknologi informasi tidak menunjukkan siswa gemar membaca, karena kegiatan siswa bermain gadget tidak digunakan untuk belajar, melainkan lebih cenderung digunakan untuk bermain sosial media dan permainan digital. Tujuan untuk mengetahui pengaruh kegiatan literasi dalam upaya sekolah untuk meningkatkan minat baca siswa Sekolah Dasar (SD), karena dengan tingginya minat baca seseorang dapat berpengaruh terhadap wawasan dan tingkah lakunya. Penelitian ini merupakan penelitian kualitatif dengan metode deskripsi. Subjek penelitian ini adalah siswa  pada salah satu SD Negeri di Kota Cirebon. Objek penelitian adalah pengelolaan kegiatan literasi, yakni 1) tahapan program; 2) verifikasi dan teknik review; serta 3) akhir program. Data yang terkumpul kemudian dideskripsikan dan dianalisis secara kualitatif. Hasil yang diperoleh dari kegiatan literasi Cirebon Leader’s Reading Challenge (CLRC) ini  memperlihatkan minat baca siswa yang baik, sehingga dapat disimpulkan bahwa kegiatan literasi memengaruhi minat baca siswa di Sekolah Dasar. Kata kunci: Literasi, Minat Baca, Siswa Sekolah Dasar 

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.