This paper gives insight about the association between market orientation, entrepreneur orientation, learning orientation, technological orientation and access to finance, and SME's performance in Indonesia. The study provides a clear understanding about the relationships among SME's performance in Indonesia and market orientation, entrepreneur orientation, learning orientation, technological orientation, and what mediating role financial access plays in this relationship. The study broached that it is apparently essential to identify the strategic variables which may reflect the aforementioned management activities or processes, such as marketing, innovativeness, risk taking, technology and learning culture, which SMEs use and that probably influence their performance. The study is among the pioneering studies on the issues related to the market orientation, entrepreneur orientation, learning orientation, technological orientation, and access to finance in Indonesia. The study uses SEM-PLS as statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. The findings of the current study have provided support to with the hypothesized results. The study has argued that to deal with the current external opportunities and menaces, new knowledge and skills for improving their existing and future performances must be provided for the organizations. The study will be helpful for policymakers and researchers in examining the link between market orientation, entrepreneur orientation, learning orientation, technological orientation, and access to finance in Indonesia performance of SMEs in Indonesia.

The purpose of this study is to test the relationship between competency, organizational culture, love of money, and whistleblowing against prevention fraud with spiritual intelligence as moderation. The samples in this study were the village staff of West Halmahera Regency, namely the village head, village secretary, treasurer, head of the village administration section, head of the village development and empowerment section, and the section of village head community development of 213 people. The data in this study were taken using surveys with questionnaires and conducted validity and reliability tests. Hypothesis testing in this study using simple regression analysis and hierarchy. The results showed that out of the eight hypotheses submitted, only five hypotheses were supported and the rest are not supported.

This study aimed to analyze the health of PT. Bank Tabungan Negara (Persero) Tbk over period of 2013 to 2017 RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). This research is quantitative descriptive method. The variables in this study (CAR). The results showed Bank BTN predicate healthy enough where banks are still quite capable of carrying out risk-based banking management well, so they deserve to be trusted community. However, the calculation of the proportion of Loan to Deposits Ratio (LDR) is below standard bank of Indonesia with the predicate less healthy.

The purpose of this study was to analyze the effect of implementing the E-Filling and E-Billing System on the Compliance of Individual Taxpayers with Tax Socialization and Internet Understanding as Moderating Variables. Sampling technique using Convenience Sampling. The population in this study are individual taxpayers who have used E-Filling and E-Billing, the total sample is 100 respondents. The hypothesis testing used is the validity test, reliability test and classical assumption test. The hypothesis test used is multiple linear regression and Moderated Regression Analysis. The results showed that the implementation of the e-filling and e-billing system had a positive effect on individual taxpayer compliance, tax socialization strengthened the relationship between the e-filling system implementation and individual taxpayer compliance, tax socialization could not moderate the implementation of the e-billing system on compliance. individual taxpayers and internet understanding cannot moderate the application of e-filling and e-billing systems to individual taxpayer compliance.

This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge.  The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.