The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have multiple positions), opportunity (ineffective monitoring), rationalization (auditor switching), and arrogance (frequency of the number of photos of the chief executive officer (CEO) in the annual financial statements) affect fraudulent financial reporting. The sample of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021, with a total sample of 215 and data processing using SPSS 25 software. The results of this study indicate that external pressure and arrogance affect fraudulent financial reporting. However, financial targets, financial stability, ineffective monitoring, auditor switching, change in director, and collusion do not affect fraudulent financial reporting. Therefore, for a company to have a system for preventing the occurrence of embezzlement, the company has to create a system of detection, monitoring, and systems review policies in the field of human resources (HR).

Research was aimed to examine the indirect effect of ownership concentration on firm value through environmental performance. Firms with businesses at mining, manufacture, and agriculture sectors, and that listing at Indonesia Stock Exchange and participating with Environmental Performance Assessment Program (PROPER), were the sample of research. Research has given some results. Ownership concentration has positive impact non-linearly on environmental performance. Ownership concentration can increase firm value through strategy of improving environmental performance. These results supported stakeholder theory and legitimacy theory. Corporate action that adopts environmentally friendly issue was selected as strategy to create firm value.

Mind Matters in Investments: Unveiling the Psychological Forces Shaping Decision Making Behavior

Purpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control

Peatland is a unique, marginal, and fragile ecosystem. Its utilization must be based on thorough research and planning, and it needs supports from everyone. Yards, fields, and gardens are the forms that the community generally uses to utilize peatlands. This research aims to assess community's activities in the peatlands as their source of living and income. This research was conducted in Indonesia, specifically in the Province of South Kalimantan within an area with the biggest peatland contour. Descriptive data research was analyzed using thematic, socio-economic, and SWOT analysis. Research finding showed that farming is the suitable source of livelihood in the peatlands, besides plantation and other fields. The highest income from non-land activities on the peatlands are from entrepreneurship, physical service, and animal husbandry. People's general livelihood are as farmers whose prior commodity is with bigger average income than the province minimum wage per month. This is expected to describe that income from peatlands can make the ends meet of the community. This can also increase farmer's knowledge in cultivating their lands, the choice of plant type that is suitable with biophysical conditions of the peatlands. To work on the limit of the community's knowledge, activities and solutions from the experts on how to deal with farmer's problems in cultivating peatlands, are needed. Agroforestry technique is very suitable to analyze the source of livelihood. As forms to reserve lands in a farming world, the use of husk charcoal is also suggested. It has abundant benefits. It is often used for soil loosening, even for composting. Farmers make use of it for making compost, bokashi, Takakura, planting media, and seedbed media.

Micro, Small and Medium Enterprises (MSMEs) at South Kalimantanare a positive contributor to economic growth. It was noted that this year the role of MSMEs reached up to 98%. Based on data for 2020 the number of MSMEs in South Kalimantan has reached more than 33,700. By absorbing a workforce of up to 60,000 people. Credit disbursement is planned to develop MSMEs. One of the requirements for applying for additional capital for a business is a financial report. UMKM Sukses Banua is a community of micro, small and medium enterprises that houses creative entrepreneurs. Members numbered more than 200 members. MSME actors who are members of this association have not kept records or bookkeeping that refer to SAK EMKM-based accounting.The goal to be achieved in this program is to develop the skills of MSME traders or actors so that they have the ability to make SAK EMKM - based accounting practices that will be applied to their businesses, so it is hoped that these MSME actors can have an understanding of the financial position of their businesses and improve their business performance based on financial reports. his efforts. The method used in implementing an understanding of accounting based on SAK EMKM is Participatory Based Learning, namely involvement in the planning, implementation, monitoring and evaluation stages of programs / activities by the proposing team. At the end of the program partners are able to understand bookkeeping, recording and financial reporting in accordance with SAK EMKM - based accounting standards. In the end, with the existence of these financial reporting standards, of course, they can become a simple reference and are more easily accepted by a wider circle of entrepreneurs.