International Journal of Management studies and Social Science Research

Dwi Purwaningrum 1, MF. Arrozi Adhikara 2

ABSTRACT:Sustainability Issues reporting developed due to the demands of the community due to environmental pollution around the company and also the existence of product packaging waste. The purpose of this study was to obtain empirical evidence of the Effect of Profitability and Accounting Prudence on Disclosure of Sustainability Reports with the Value Relevance of Accounting Information as an Intervening Variable in Manufacturing Companies Listed on the IDX in 2015-2019.This research is causal, which has a causal relationship in describing a phenomenon. The type of data is quantitative in the form of secondary data from the company's annual financial statements and the sustainability report of manufacturing companies on the Indonesia Stock Exchange in 2015 - 2019. The population in this study is all manufacturing companies. The sampling technique is purposive sampling. The results of this study indicate that simultaneously Profitability, Prudence, and value relevance of accounting information affect the disclosure of the Sustainability Report. Partially, Profitability does not affect the Value Relevance of Accounting Information, while Accounting Prudence affects the Value Relevance of Accounting Information, Value Relevance affects the disclosure of the Sustainability Report, Profitability affects the disclosure of the Sustainability Report, and Prudence affects the disclosure of the Sustainability Report. The research findings show that the value relevance of accounting information is not able to mediate profitability on the disclosure of the Sustainability Report, and value relevance also cannot mediate the accounting Prudence on the disclosure of the Sustainability Report.

Keyword: Profitability, Accounting Prudence, Value Relevance of Accounting Information, Sustainability Report.

Amrizal, S.T., M.T. , Ade Irma Khairani, S.S, M.Hum. , Falwan Rizky Gunawan

ABSTRACT:The National Road that connects Medan-Berastagi is a very important route, because besides the tourist and trade routes that connects Berastagi. At peak conditions, especially at weekends, the 31 km long traffic jam has often occurred, starting from the direction of Pancur Batu to Bandar Baru and also the opposite direction. This study aims to evaluate the performance of the existing Trans Sumatra Road, Pancur Batu-Bandar Baru Route the wording to obtain the current level of road service, to provide an alternative route, the Pancur Batu-Bandar Baru route. The results of the traffic performance analysis of the existing conditions found that the evaluation traffic volume = 3,580 pcu / day, road capacity = 2,610 pcu / hour, VCR = 1.37, actual travel speed = 14.625 km / hour. the wording to obtain an alternative route, a tracking survey, geometric, spatial conditions and topography were carried out on two alternatives. Alternative 1 is 38 km long via Tuntungan Village and alternative 2 is 59 km long via Delitua District. In general, the topography of alternative path 2 is more steeply contoured than alternative 1 so that in this study the alternative 1 was chosen to be the alternative route for the Pancur BatuBandar Baru route. The results of alternative 1 planning show that VCR only meets the requirements until 2024 so that more in-depth research is needed.

Keyword: Profitability, Accounting Prudence, Value Relevance of Accounting Information, Sustainability Report.

Kartika Khairunisa 1), Dwi Asih Surjandari 2)

ABSTRACT:Knowing the effect of company size, sales growth, and capital intensity on tax avoidance with earnings management as an intervening variable in mining companies listed on the IDX for the 2014-2019 period is the purpose of this study. The population of this study is all financial statements of companies engaged in mining listed on the Indonesia Stock Exchange during the period 2014-2019. This study uses a sample of 13 mining sector companies listed on the Indonesia Stock Exchange for 2014-2019 with a sampling technique using the purposive sampling method. Data analysis used multiple linear regression analysis and path coefficients with SPSS 25.0 software. The results showed that company size, sales growth, the capital intensity had a significant adverse effect on earnings management. Then earnings management has a significant positive effect on tax avoidance. Furthermore, earnings management does not mediate the effect of firm size on tax avoidance, earnings management mediates the effect of sales growth on tax avoidance, and lastly, earnings management does not mediate the effect of capital intensity on tax avoidance.

Keyword: Tax Avoidance, Earnings Management, Company Size, Sales Growth, Capital Intensity

Abdullahi Shehu Araga 1 and Kalu Idika Awa 2

ABSTRACT:Entrepreneurship education has become recognized so much that it is now a compulsory course/programme in the Nigerian universities. In the same vein, besides establishing an academic department for entrepreneurship education, universities have, in addition, entrepreneurship incubation centres. This paper examines the need for institutionalizing entrepreneurship education alongside the traditional disciplines in the Nigerian universities. The study adopts a review method in examining what has been done in this knowledge area. Aside conceptualizing entrepreneur and entrepreneurship, the study identified the categorization of the latter concept into Opportunity-driven, Necessity-driven, Innovation-driven, Small medium, High-growth, technologyenabled, venture capital-backed. Findings show the push Factors for entrepreneurship training in Nigerian universities include the Dynamic nature of the society, Unemployment phenomenon, Economic Downturn in LDCs, Equipping the students/learners with innovative skills, Inculcate Trial-and-Error orientation in the learners, and Preparing students to tackle unexpected future situation. On the other hand, the following pull factors for entrepreneurship training in universities were identified, Charting viable entrepreneurial skills for the modern students, Non-challant attitude of youths towards acquiring traditional education, Mismatch between graduate skills and industry needs, Unrealistic curriculum of educational system in LDCs, Need for Formulation of viable and systematic programmes for ameliorating unwanted outcome of societal transformation and Need for enhanced ways and means of operations in human endeavours. The study concludes that the intrenchment of entrepreneurship education in the tertiary institutions is imperative particularly in the less developed countries (LDCs) with their peculiar socio-economic challenges, which tend to hinder the pace of their development.

Keyword: Entrepreneur, entrepreneurship, pull, push, university, Nigeria

Septi Nurmalita 1, Rina Y. Asmara 2

ABSTRACT:The purpose of this study is empirically to prove the effect of audit tenure and ownership structure on audit quality as proxied by absolute discretionary accruals and audit fee as moderating variables in financial and banking industry companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used purposive sampling. The sample in this study was 20 companies with 80 research data. This study used panel data analysis techniques run with E-views 10 program. The results showed audit tenure does not affect audit quality; managerial ownership and institutional ownership affect audit quality. This study used hierarchical regression analysis to examine the effect of moderating variable. The result showed that audit fee could not moderate the effect of audit tenure & ownership structure on audit quality. Thus, the type of audit fee is a moderate predictor. The f test proved that audit tenure and ownership structure simultaneously affect audit quality.

Keyword: audit quality, audit tenure, managerial ownership, institutional ownership, audit fee

Juliet S. Trujillo, Ph.D.

ABSTRACT:Festival is a form of expression of the community in promoting its identity through the cultural narrative in performances. This research used narrative and ethnography to analyze the Victoriahanon identity through the oral story performed in the Kadalag-an festival. The researchers used the interview and observations in gathering primary data. The analyzed data revealed the elements of the of Kadalag-an festival. First, the plot has a beginning, a middle, and an end, emphasizing its natural continuity and unity. Second, the characters are mainly fictional and often symbolize qualities that make them relatable in everyday life; 3) the spectacle of performance represents both preservation and commodification of the Victoriahanon culture; and 4) narrative music heightens audience interest during performances. Moreover, the findings show that the performed cultural narrative of the Kadalag-an festival depicts both the material and non-material cultures, aside from integrating the group's sociohistorical and political backgrounds. Lastly, the festival influences the reconstruction of a Victoriahanon identity by promoting and bringing out desired values and practices among the people. Thus, festival plays significant role in recreating the identity of people as they showcase the community's culture; in the process, it helps sustain its economic development and prosperity.

Keyword: Performance, cultural narrative, Kadalag-an Festival, Identity

Prasadja Ricardianto 1, Wawan Junawan2, Dinar Dewi Kania 3, Yana Tatiana 4, Yuwono Dwisilo Sucipto 5

ABSTRACT:The research objective is to analyze the direct and indirect effects of the work health and safety, supervisory functions on employees performance through effectiveness of operational variable of National Shipyard Business Operation in Cirebon West Java. One of the implications of the oversight function that is not properly implemented is the level employee occupational health safety were getting low, then will appear workplace accidents, high of working employees wasn’t present, employees sickness and resigned that impact on the effectiveness of operational and performance of employees. The analysis technique used is multivariate regression with classic assumptions and path analysis. The research samples of numbers were taken 68 people. Data collection a technique was used the form of questionnaires with a Likert scale. The first research result, it was concluded that there is a total direct influence between occupational health safety and the supervisory function on employee performance. Also, there is a direct influence individually on the supervisory function on employee work effectiveness and in total there is a direct influence between occupational health and safety, the supervisory function on operational effectiveness at the National Shipyard Business Operation in Cirebon, West Java, Indonesia.

Keyword: Occupational Health and Safety, Supervisory Function, Operational Effectiveness, Employee Performance, National Shipping, Shipyard Business Operation

Ali Sempher a, Fareeda Ma b

ABSTRACT:The research aimed to study the measure of growth online form for tertiary students .To check the structural validity of the growth scale and develop an online growth scale for students in higher education by using the measure flourishing, adopting from Keyes (2002) concept in students level Bachelor's degree of private university’s was studied Questionnaires were used as a means for data collection from a sample of 515 supporting students level Bachelor's degree of private university. The results of the study showed that intellectual growth spiritual growth Social prosperity has a positive direct, indirect and indirect influence on the development of 4th year tertiary students in Thailand should promote and support cooperation within the measure development as well as to enhance the competitive advantage and develop teaching and learning in various fields of Thai students.

Keyword: Flourishing, Online Version, Development

Phetcharaporn Wongluang

ABSTRACT:This research aims to compare human resource management strategies in the digital age in standardized health businesses. The demand for healthy consumption of goods and services will certainly create trade and investment opportunities for health businesses. When businesses face more market competition Entrepreneurs and businessmen also need to develop their services to be more professional. This will result in the personnel working in the health service business will be able to improve their level of professionalism even more. Human resource management is therefore of great importance as it will result in government and related agencies to focus on and tend to drive the development of health infrastructure and enhance the development of related service businesses with better health care .Then the researcher is interested in studying the comparative study of human resource management strategies in the digital age in health businesses with standard data collection methods by collecting data from a sample of executives. and personnel in the health Data were collected from executives. and personnel in the health of 20 sample entrepreneur and used a questionnaire as a tool. The statistics used in the data analysis were t-test, F-test (ANOVA), multiple correlations and multiple regression analysis. The results showed that It was found that the level of opinions about strategic human resource management in various aspects in the health business the overall picture is at a high level. When considering each aspect the aspect with the highest level of opinion was the aspect of basic personal characteristics, human resource procurement The aspect of rewarding human resources and the least is on the maintenance and protection of human resources. Opinions on the influence of strategic human resource management in various areas in the health business personal characteristics It was at the highest level when considering item-by-item with the highest level of opinion was gender, age, work experience ,education level and the least is income level. Human resource management strategies in terms of sourcing and rewarding human resources Influence on the performance of executives and health business personnel It has a multiple correlation coefficient (Multiple R) is 0.842 and a decision coefficient (R Square) is 0.709.

Keyword: Human resource management, Strategies, Health business.

Rizky Kartika Sari, Erna Setiany

ABSTRACT:The purposes of the study were determine when there are the effect of good corporate governance mechanisms, tax planning and audit quality on earnings management. The research sample was 152 service companies in the infrastructure, utilities and transportation sectors 2017-2019. The method of research analysis with SPSS 22. The results of this study indicate that institutional ownership and tax planning have a significant effect on earnings management, managerial ownership, the board of commissioners, audit committees and audit quality have no significant effect on earnings management.

Keyword: Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, Tax Planning, Audit Quality, Earnings Management

Prof. Reima Al-Jarf

ABSTRACT:There has been numerous news headlines and reports in the western media highlighting the role of women leaders of New Zealand, Taiwan, Iceland, Finland, Norway, Denmark, and Germany in managing the COVID-19 crisis as opposed to countries ruled by male leaders of the USA, Brazil, Russia, Spain, Italy, and France. The literature showed limited studies investigating leaders' efficiency in managing the COVID-19 crisis. This study aims to explore male and female leaders' success factors in the COVID-19 crisis management as perceived by educated Arabs. Survey results showed that 68% of the participants said that female leaders were more efficient whereas 32% believe that it is a coincident and that there is no relationship between gender and effective crisis management. The first group stated that women leader success is due to their empathy and the way they communicated with their people. Their language of discourse was full of reassurance and confidence. Women have better administrative skills. They closed borders early and implemented strict safety precautions. They excelled in acting with resilience and displaying high integrity and honesty. On the other hand, the second group indicated that there are men leaders who succeeded in managing the Pandemic. It is not solely the leader's decision. Both male and female leaders work with a team of advisors who have a role in decision making. The population size, citizens' commitment to health rules, the economic status, the healthcare budget and infrastructure, readiness of the health system to receive and treat patients, climate, whether it is a young or old society, and the rapid response from the state to the emergency played a role in managing the COVID-19 crisis. Recommendations for future research are given.

Keyword: Covid-19 Pandemic, Coronavirus Pandemic, female leaders, male leaders, pandemic crisis management, female leaders' success.

Williams Oloboh and Dr. J.M.O. Gabriel

ABSTRACT:This study examined the relationship between employee competence and work engagement of Deposit Money Banks in Rivers State. The study utilized a cross-sectional survey design. Primary data were sourced through structured and self- administered questionnaire. The population of the study comprised 283 staff of twenty-two (22) deposit money banks in Port Harcourt; whereas a sample size of one hundred and sixty-five (165) staff was drawn through the Taro Yamane formulae. The reliability of the instrument was determined by the use of the Cronbach Alpha Coefficients, with 0.70 as benchmark. Data generated were presented with tables and descriptive statistics while hypotheses were tested using the Spearman's Rank Order Correlation Statistics. The findings revealed that there is a significant relationship between competence and work engagement of Deposit Money Banks in Rivers State. The study concludes that when employees are empowered through competence improvement, work engagement is enhanced. The study recommends that Deposit money banks should build the competence of the employees through training and development. Employees should be given enough freedom and authority to make decisions concerning their day-to-day work roles to enhance their perception of autonomy in decision making.

Keyword: Employee Competence, Work Engagement, Vigour, Absorption, Dedication

Maniou Fotini (1), Vlassas Vasileios (2), Anastasopulu Irene (3)

ABSTRACT:This paper deals with a travelogue in Tuscany and more specifically in its wine routes but also the gastronomic destinations that are in harmony with the rich cultural heritage, enjoying a journey filled in with a variety of opportunities to please and satisfy all kinds of tourist pursuits.Wine can be a unique alcoholic drink product with a living historical origin and deep symbolism. In addition, vineyards reveal the inextricable links that exist between the landscape and the image branding of a destination . Over time, viticultureand production are integrated into integral elements of the cultural specificity of an area, which is gradually becoming a "reference place" . Tuscany is a place of reference, as it combines high quality wine products with excellent gastronomy, rich cultural heritage and is also considered a life dream for a large number of wine lovers.

Keyword: Wine tourism, cultural heritage, gastronomy, gastronomic destination Tuscany.

Gilbert A. Ang'ana

ABSTRACT:"What makes credible leaders?" While there is extant literature on credible leadership, there is insufficient literature that addresses the holistic exploration on the making of credible leaders to understand how everyday perceived effective credible leaders engage, interact and act to sustain their credibility. This study aimed to explore the experiences of perceived credible leaders to holistically understand their perceptions and experiences. The study employed a qualitative group interview method (n = 3; 1 woman). Data were analyzed using the constructivist grounded theory. Findings indicated that credible leadership development is an extension of the moral self of the leader. Other critical elements highlighted that form the dimensions of the making of credible leaders entail having resilience, competence, and building others. This study gives a new perspective of moral self as an antecedent to credible leadership. Further confirmatory empirical research should be conducted to deepen the understanding of the perspective of the moral self as an antecedent to credible leadership.

Keyword: credible leadership, moral self, resilience, authentic leadership, credibility, qualitative

OKERE, Wisdom; UDEKA, Philip; RUFAI Oluwatobi

ABSTRACT:The study examined the relationship between Environmental accounting information disclosureand Financial Performance of Listed Manufacturing Firms in Nigeria. The study uses secondary data extracted from the annual reports of the listed manufacturing companies for the period of 2009-2018. The study used a holistic checklist which was prepared by determining certain CSR activities which include Donations, Employee Benefits, Staff Training Costs and Research and Development Costs. Panel ordinary least square regression was used to estimate the model in order to achieve the research objective. The study found that environmental accounting information disclosurehas a negative impact on financial performance of manufacturing firms in Nigeria. In line with the findings of the study, it is recommended that CSR practice should continue to be done by entities as voluntary for profit driven manufacturing firms so it would not have a negative impact on their financial performance.

Keyword: Environmental Accounting, Corporate Social Responsibility, Performance, Profitability, Environment Cost.

Achmad Jaelani

ABSTRACT:This study aims to analyze the effect of bank health levels with Risk Based Bank Rating (RBBR) method on the financial performance of Islamic Commercial Banks. This research is a quantitative study with descriptive methods in the form of secondary data taken from the financial statements of islamic commercial bank publications in 2018-2020 and Bank Publication Reports on the Financial Services Authority website. The population of 15 Islamic Commercial Banks and a sample taken by 13 banks.The results showed that the financial performance variables projected return on asset /ROA (Y) are strongly influenced by the bank's health level variables with risk profile parameters projected by Credit Risk in the form of Non Performing Financing/NPF Net (X1) and Liquidity Risk in the form of Financing to Deposit Ratio/FDR (X2), Good Corpoarate Governance/GCG (X3),Rentability projected by Net Rewards/NI (X4), and Capital projected by Minimum Capital Provision Obligation/KPMM (X5) and slightly affected by other variables not included in the study. The results of the test partially and simultaneously the level of health of the bank affect the financial performance of Islamic commercial banks.Rentability projected by Net Rewards/NI (X4), and Capital projected by Minimum Capital Provision Obligation/KPMM (X5) and slightly affected by other variables not included in the study. The results of the test partially and simultaneously the level of health of the bank affect the financial performance of Islamic commercial banks.

Keyword: RBBR, GCG, NPL, KPMM, ROA

Bagus Ratiko & Hari Setiyawati

ABSTRACT:This Research begins with a phenomenon of Procurement of good and service's corruption in government makes attention in society. Currently, Society's knowledge of financial transparency and accountability requires the government to improve management of procurement activities and produce more transparent financial reports. Procurement of goods and services through the e-procurement system will be a positive tool to improve the function of the internal control sys-tem in government. This study aims to analyze the effect of transparency and e-procurement system on the function of the internal control system and the impact on financial accountability (survey on Regional Apparatus Organizations of Banten Province). This research is quantitative study with primary data obtained from a population of 43 Regional Government Organizations of Banten Province with 34 respondents from 15 Regional Apparatus Organizations who meet the criteria to be the research sample. The results show that transparency principle has no effect on the function of the internal control system, e-procurement has a positive significant effect on the function of the internal control system, the principle of transparency has no effect on financial accountability, and the function of the internal control system has a positive impact on financial accountability.

Keyword: Transparency, E-procurement, Internal Control System, Financial Accountability

Irmansyah 1 & Ronny Andesto 2

ABSTRACT:This research aims to find out the influence of Intellectual Capital (Capital Employed, Human Capital, and Structural Capital) on Financial Performance (ROA). This type of research is quantitative research. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) website. This study sample was as many as 40 pharmaceutical companies with a period of 2016-2020. The study used purposive sampling techniques as sample selection. This research analysis method uses the Regression Data Panel with the EView 11 Statistics Program. This study shows that Human Capital has a significant influence on Financial Performance (ROA). Furthermore, Capital Employed and Structural Capital have no significant effect on Financial Performance (ROA).

Keyword: Intellectual Capital, Pharmaceuticals, Financial Performance, ROA, VACA, VAHU, STVA

Dian Indri Purnamasari 1, Dinda Karunia Putri Zakaria, Asep Saepudin

ABSTRACT:The present study aims to measure the performance of an international non-profit organization in dealing with the COVID-19 pandemic using a balanced scorecard assessment based on four perspectives: 1) finance; 2) customer; 3) internal business; and 4) learning and growth. The primary data used in this study include: (1) General Ledger and Budget Planning of AIESEC in UPN "Veteran" Yogyakarta to measure performance from a financial perspective; (2) interviews and literature study on AIESEC internal data in UPN "Veteran" Yogyakarta to measure the performance of customer and internal business perspectives; and (3) questionnaires distributed to Management Board and Staff Board of AIESEC in UPN "Veteran" Yogyakarta to measure the performance of learning and growth perspective. The results showed that the performance of the financial perspective of AIESEC in UPN "Veteran" Yogyakarta for the period August 2020 to January 2021 was inefficient at 141.65%, ineffective at 49.16%, and not economical at 128.01%. The assessment of the customer perspective based on the survey of participants taking part in webinars was quite good. Internal business assessment indicated no strong engagement with participants so that it is less likely to ensure that participants get optimum output. Learning and growth assessment proves the existence of a good Leadership Style and Work Environment that support and maintain the entity members' motivation.

Keyword: balanced scorecard, financial, customer, internal business, learning and growth.

Mansi Singh 1 & Prof. A.K. Sinha 2

ABSTRACT:Introduction: Menri Monastery (medicine mountain) was the name of a Bon monastery in Tibet that has been refounded at Dolanji in the Sirmaur Himachal Pradesh, in 1967. The name has been derived from the medicinal plants and curative natural springs on the mountain. Focus: Two organized religious traditions have been existent in Tibet. The first is Buddhism and the second is a faith that has been referred to by its Tibetan name, Bon, ever since its introduction to the population of Tibet in the 8th century. It has been characterized by the rituals and symbols of shamanism with a vast oral tradition of "Shamanism" or "animism", and has been taken to be as a continuation of what supposedly must have been the religious practices prevalent in Tibet before the advent of Buddhism. Methodology: The fieldwork for the present study was conducted using empirical research tools of enquiry prepared for qualitative approach to data collection in and around Menri Monastery, located at Dolanji village in the Sirmaur district of Solan, Himachal Pradesh, India. Scope: Thus, here is scope for further research to clear the miasma ambiguities and misconceptions surrounding the Bon to help it attain its pristine and unique identity.

Keyword: Bon monastery, medicinal plants, curative natural springs, spiritual leader, conventional education

Ozoh, Joan N, Nwogwugwu, Uche C., Nwokoye, Ebele S. and Metu, Amaka G.

ABSTRACT: Despite the fact that improving household welfare is critical to achieving many of the United Nations Sustainable Development Goals (SDGs), developing countries such as Nigeria have made little progress in improving household welfare and boosting prosperity, with the majority of the country's population still struggling to meet a basic standard of living. Adopting a quantitative research method, the study utilized Findex (2017) to investigate the impact of access to credit on household welfare. The estimation technique employed in addressing the research objectives was conditional mixed process (CMP). The study found that access to credit has a significant effect on household welfare and a higher marginal effect on women and youths. The study recommended among others that through education, policy makers should give priority to programs such as mass literacy program that will encourage poor households to be educated in order to improve the individual welfare and household access to credit. The CBN should also promote linkages between microfinance banks (MFBs) and deposit money banks (DMBs) to obtain wholesale funds for on lending. This linkage can also enable the Microfinance banks to provide Deposit financial services to its clients on behalf of the Deposit money banks.

Keyword: Access to credit, Household welfare, Nigeria

Rinaldi Ahmad Hussaini 1, Agustin Fadjarenie 2

ABSTRACT: This study aims to determine the effect of firm size, audit fees and leverage on audit quality. The sample in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2011 – 2020, as many as 21 companies were selected as samples using purposive sampling technique. The data used is secondary data collected by documentation techniques. The data analysis method used in this research is the Eviews 10 program. In analyzing the data, this study uses panel data regression statistical testing with the selected fixed effect model. The results of the hypothesis test illustrate that Company Size and Audit Fee have a positive and significant effect on Audit Quality, while Leverage has a negative and no significant effect on Audit Quality.

Keyword: Audit Quality, Company Size, Firm Size, Audit Fee, Leverage, Audit Tenure

Dian Amalia Damayanti 1 , Lia Uzliawati 2, M. Taqi 3

ABSTRACT: The purpose of this research is to find out about audit committee effect to quality of financial statement that moderated by audit quality. The theory used as the base of this research is agency theory. This research used non-financial sector BUMN company as a sample that registered in BEI year 2018-2020. The data that is used is secondary data. The result of this research shows that audit committee size, committee audit that financial expertise and audit committee independence has a significant effect to financial statements quality

Keyword: Quality of Financial Statement, Audit Committee Characteristics, Audit Quality, BUMN, Agency Theory.

Lucio Munoz*

ABSTRACT: It can be said that system stability issues like those associated with climate change are usually looked at through partial frameworks as relevant components or links are assumed to have a neutral role or are assumed not to exist in the analysis. For example, frameworks that link market structure and system stability are thought as delinked from population dynamics. On the other hand, frameworks that linked population dynamics and system stability are taken as being delinked from market structure dynamics. And therefore, the nature of the root cause; and the nature of the consequences affecting the system stability issue will depend on the specific framework being used so each partial framework has a different root cause. It can be said that system stability issues like climate change can also be looked at systematically by linking partial frameworks to generate a full general framework. For example, combining the market structure and system stability framework with the population dynamics and system stability framework we can put together a general market structure-population dynamicssystem stability framework to trace root cause and consequences affecting system stability, where market structure drives the population dynamics that affect system stability, positively or negatively. In this framework, there is only one root cause and the others factors are consequences affecting system stability. To my knowledge, no much is written about system stability issues from the sustainability point of view, where all components are linked, and the nature of the first component starts the chain of events that affect system stability. And this raises the question: How can the general market structure-population dynamics-system stability framework be stated? What are the main systematic implications of this? Among the goals of this paper is to provide answers to those questions.

Keyword: Market structure, market price, production, consumption, population dynamics, overshoot, no overshoot, overpopulation, environmental problems, system stability, climate change, responsible behavior, irresponsible behavior.

Komang Adi Kurniawan Saputra 1*, Putu Dian Pradnyanitasari 2, PutuYudha Asteria Putri 3

ABSTRACT: Accounting has been seen as more of a technology. In general, the benefit of technology is to provide assistance to humans in an applicative way in life. As a technology, accounting provides assistance to humans in providing financial information that is useful for decision making with an economic dimension. This economic dimension makes accounting reduced. When it has been simplified as a technology that helps humans on the economic side, various assumptions of rationality inherent in humans as economic creatures emerge. With this rationality, the development of accounting is then considered to only be carried out through various mechanisms that make sense in a ratio. This can be exemplified for example when someone develops an accounting system.

Keyword: beyond accounting, rationality, self-purification, wildlife, sattwam