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This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.

This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards

This study aims to explore the principles of eight precepts and ethical perspectives on the Pemuda Buddhis Buddha Sasana Xian Ma in financial management. The research method uses an interpretive paradigm with a phenomenological approach. The results showed that the eight precepts and eight noble paths of the Buddha's teachings have the meaning of an ethical perspective and if they are carried out simultaneously, they will get thirty-eight major blessings in the form of ethics that must be implemented every day so that they affect the organizational ethics of the Pemuda Buddhis Buddha Sasana Xian Ma, which is responsible and prioritize virtue. This research is expected to contribute in the form of theory development and concept reconstruction, as well as additional literature on the eight precepts, eight noble paths and thirty-eight major blessings. This research can also provide an understanding and material for evaluating policies in realizing good ethics at Vihara.

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.