This research uses a qualitative perspective to understand how issuers define materiality, consider stakeholders and identify main material problems. In implementing CSR, conducting materiality assessment is important. The theories used are stakeholders, legitimacy, and good management theory; sustainability report and its standards, and materiality. The objects of this research are 15 banks from various countries. This is a case study, with materiality assessment as the variable. Data were collected from each bank’s 2020 sustainability report. Sampling technique used is purposive sampling. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. The banking industry defines materiality as a priority topic with significant impact. Stakeholders with the greatest influence are workers, customers and investors. High main material issues identified are related to workers, economic performance, products, pandemic and digitization. It can be concluded that the materiality assessment by the banking industry is quite good, but still has a lot of room for improvement. Issuers with good materiality assessment are expected to maintain their assessment, and those that still lack can improve their assessment.

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This research attempts to give an overview of the focus and methods utilized to identify financial statements in Indonesia. This study employed the systematic literature review (SLR) methodology to analyze how the literature on financial reporting develops. Keywords like "financial statement fraud," "fraud triangle," "fraud diamond," and "fraud pentagon" are used in this study to find related research. 79 studies were found between 2017 and 2020, and 39 of them were used in this research. The findings of this literature review can help researchers develop more in-depth fraud research in the future. Several variables can be utilized as a reference for future research on fake financial statements, such as broadening the scope of the investigation, expanding the object, and involving people who can help with the investigation.

Pengabdian yang diselenggarakan pada tanggal 18 Desember 2020 ini bertujuan untuk membentuk pemahaman para pelajar SMU dan mahasiswa di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) mengenai hoax dan hate speech sebagai fenomena di era digital yang semakin meningkat di masa pandemi COVID-19, serta memberikan pembekalan dalam berperilaku positif di media sosial untuk mencegah penyebaran konten negatif, sehingga terbentuk perilaku terbuka (overt behavior) yang tampak dari pelajar SMU dan mahasiswa. Metode kegiatan berupa penyuluhan berbentuk seminar daring (webinar) melalui Zoom Meeting dengan pemaparan materi dengan menggunakan presentasi dan video. Hasil dari pelaksanaan pengabdian ini adalah terbentuknya pengetahuan dan pemahaman para pelajar SMU dan mahasiswa mengenai dampak dari hoax dan hate speech dalam lingkungan masyarakat, sehingga dapat memproduksi, mendistribusikan, dan mengonsumsi informasi di media sosial dengan benar.

The purpose of this study is to investigate the impact of government policy, marketing communication, and website quality on online impulse purchases. The effect of attitude mediation on government policy relations, marketing communications, and the quality of website and online impulse buying is also analysed in this research. This research is survey research with a sample of respondents as many as 250 active students in West Java. Data analysis in this research is path analysis using PLS-SEM. The findings of this study show that government legislation, marketing messaging, and website quality all have a direct impact on online impulse purchase. The attitude examined in this study is unable to counteract the impact of government legislation and commercial communications on online impulse purchases. However, attitude can mitigate the impact of website quality on online impulse purchases.