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Purpose This study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion. Design/methodology/approach The study identified different types of PCON firms according to Wong and Hooy's (2018) classification, which divided political connections into government-linked companies (GLCs), boards of directors, business owners and family members of government leaders. The sample covered the period 2007–2016, for which earnings forecast data were obtained from the Institutional Brokers' Estimate System (IBES) database and financial data were extracted from Thomson Reuters Fundamentals. We deleted any market consensus estimates made by less than three analysts and/or firms with less than three years of analyst forecast information to control for the impact of individual analysts' personal attributes. Findings The study found that PCON firms were associated with lower analyst forecast accuracy and higher forecast dispersion. The effect was more salient in GLCs than in other PCON firms, either through families, business ties or boards of directors. Further analyses showed that PCON firms—in particular GLCs—were associated with more aggressive reporting of earnings and poorer quality of accruals, hence providing inadequate information for analysts to produce accurate and less dispersed earnings forecasts. The results were robust even after addressing endogeneity issues. Research limitations/implications This study found new evidence of the impact of different types of PCON firms in exacerbating information asymmetry, which was not addressed in prior studies. Practical implications This study has a significant practical implication for investors that they should be mindful of high information asymmetry in politically connected firms, particularly government-linked companies. Originality/value This is the first study to provide evidence of the impact of different types of PCON firms on analysts' earnings forecasts.

This study aims to determine the formulation of strategies that can be used in facing the challenges of implementation of innovation policies in realising sustainable development in the community environment with the case study of the Indonesia Village Government. The innovation policy aims to improve the quality in the use of village funds and also to encourage productivity and development in rural areas as well as build sustainable village capacity to improve the socio-economic welfare of the community and the independence of the village. This qualitative research uses a case study approach through field research in the village local government. We identified several challenges in the implementation of the innovation policy. In overcoming these challenges, as well as successfully implementing the policy, the role of innovative behaviour on the part of policy makers at the village level is importance. With an exploration strategy approach, entrepreneurial strategies and open and collaborative approaches used by various parties are also required in the successful implementation of innovation policy. The development of future research related to innovation policy relevant to the characteristics of rural communities is still very much needed.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

Although there are currently more than 120 countries that have adopted the IFRS, an attempt be made to perform accounting standards around the world is still the subject of debate. The emergence of this discourse engenders debate among academics about the advantages and disadvantages of such standards to be put in place in all countries. Scientific studies, literature and other research, has been conducted to respond to this discourse (see e.g. Abeysekera, 2005; Perry & Andreas, 2006; Soderstrom & Sun, 2010) and it turns out globalisation discourse around accounting standards continues to produce opinions and various research findings. This research aims to analyse the adoption of the IFRS through the dialectic of Hegel's thesis, antithesis and synthesis. This research uses a qualitative paradigm with a case study approach. Data is obtained through an in-depth interview technique, targeting informants including academics and practitioners of accounting. The study found the agenda of global accounting standards is in line with the neo-liberal agenda, wanting freedom in competition. This agenda assumes that the free market will lead to efficiency. The efficiency aimed for, in laying out and withdrawing funds, has been facilitated within accounting through the application of one global standard, in favour of providing needed information. This research found that the urge to adopt the IFRS can be found in three slice accounting ecology, i.e. the actor-related slice, the political-related slice, and the businessrelated slice. There is a mutual connection between these three ecologies. The mutual connection between these three ecologies is scrutinised when its origin is on the same mission, namely to achieve the interconnected financial market.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The number of respondents being sampled as many as 220 respondents. The description of the respondent's answer is the result of the respondent's answer to each research variable. The description of the answer will be explained based on the frequency and the results of the mean calculation of each categorized variable. In political campaigns there are two relationships that will be built, namely internal and external. Program, image of social, emotional feeling and image of candidats. The program has a significant effect on voting attitudes, these results provide support for the first hypothesis in this study. Social image has a significant effect on voting attitudes, these results provide support for the second hypothesis in this study. Emotional feelings do not have a significant effect on voting attitudes, this result is contrary to the third hypothesis in this study. The image of candidate has a significant effect on the attitude of choosing, this result provides support for the fourth hypothesis in this study. For politicians or candidates who take part in the elections so that they pay more attention to the image, especially the image of the candidate. Because voters are more interested in choosing in terms of the candidate's image. For a successful team should offer more courses menyentu on society as a voter. For the next researchers, it is expected to use a cluster sampling method so that the possibility of the population being represented in the sample is greater.

Indonesia's mutual cooperation culture through active community participation in village development. However, the role of these positive values in society is fading and giving rise to pseudo-culture. The culture of mutual cooperation in the life of social communities in rural areas has experienced a decline values in the cultural caused by the existence of a dominant political attitude by the leadership of power in the countryside resulting in a decrease in community trust in the management of rural development. Political risks in the management of village finance is a threat in the cultural values of the community cooperation become pseudo

Purpose The purpose of this paper is to examine halal certification for halal culinary, destination brand and emotional experiences on customer satisfaction and behavioral intention. Design/methodology/approach This study uses a quantitative survey approach to 400 respondents consisting of Muslim foreign and domestic tourists who had visited Lombok in the past three years. The sampling technique is by purposive sampling. The analysis technique used in this study is structural equation modeling-partial least square (SEM-PLS). Findings The findings showed that halal certification has no effect on customer satisfaction but on influenced behavioral intention, destination brand of Lombok had no effect on customer satisfaction; customer satisfaction influenced behavioral intention and emotional experiences affected customer satisfaction and behavioral intention. Research limitations/implications This study collects data from respondents both domestic and foreign tourists simultaneously. However, the data acquisition of respondents and foreign tourists is not balanced. Thus, this study analyzes tourists in general, not distinguished between foreign and domestic tourists. Practical implications The government and tourism organizers in Lombok need to provide socialization for domestic and foreign tourists on the need to choose halal-certified food and drinks to ensure halal and hygiene. In addition, so that the destination image of Lombok can provide a beautiful experience that becomes a moment of the truth, then the local government should improve its service strategy holistically. Social implications Destination image needs to be improved. This requires holistic tourism quality services so that the social community knows that Indonesia has a halal tourism destination that exists as tourists come from the airport to the hotel and enjoy food in restaurants and tourist attractions that are Muslim friendly. Originality/value This paper contributes to filling the void in the literature related to tourism management that is linked to tourism in the aftermath of natural disasters, where empirical studies on halal tourism are on the rise. Therefore, respondents in the study were specific, that is, those who had traveled. To the best of the authors' knowledge, this study is the first of a kind that includes behavioral intention in tourist destinations after natural disasters in the Indonesian context.

In the current era of adapting new habits (abbreviated as Adaptasi Kebiasaan Baru or AKB), it is an opportunity for the millennial generation to get out of their 'cage' and do activities outside the home. This study aims to describe the perception of the millennial generation on the application of adopting new habits during the COVID-19 pandemic. This research was conducted using a survey research method with descriptive analysis techniques to obtain this description. In this research, millennials are represented by state university students in North Sulawesi Province. The sample of this study was 400 active student respondents. The data was collected through research instruments sent online with the Google Forms application. The study results indicate that millennials are worried when implementing new habit adaptations when they are active outside the home. The research results also show that the first thing they want to do is go to a house of worship. Millennials in North Sulawesi also perceive an excellent level of trust in local and central governments in dealing with the COVID-19 pandemic. It can be concluded that millennials in North Sulawesi are optimistic about their future sustainability. ; Di era adaptasi kebiasaan baru (disingkat AKB) saat ini, menjadi peluang bagi generasi milenial untuk keluar dari 'sangkar' dan beraktivitas di luar rumah. Penelitian ini bertujuan untuk mendeskripsikan persepsi generasi milenial terhadap penerapan kebiasaan baru di masa pandemi COVID-19. Penelitian ini dilakukan dengan menggunakan metode penelitian survei dengan teknik analisis deskriptif untuk memperoleh gambaran tersebut. Dalam penelitian ini, milenial diwakili oleh mahasiswa perguruan tinggi negeri di Provinsi Sulawesi Utara. Sampel penelitian ini sebanyak 400 responden mahasiswa aktif. Pengumpulan data dilakukan melalui instrumen penelitian yang dikirimkan secara online dengan aplikasi Google Forms. Hasil penelitian menunjukkan bahwa generasi milenial merasa khawatir ketika menerapkan adaptasi kebiasaan baru ketika mereka aktif di luar rumah. Hasil penelitian juga menunjukkan bahwa hal pertama yang ingin mereka lakukan adalah pergi ke rumah ibadah. Milenial di Sulawesi Utara juga merasakan tingkat kepercayaan yang sangat baik kepada pemerintah daerah dan pusat dalam menghadapi pandemi COVID-19. Dapat disimpulkan bahwa generasi milenial di Sulawesi Utara optimis dengan keberlanjutan masa depan mereka.

Indonesia has become the largest producer and exporter of crude palm oil commodities in the world. Therefore, the production of CPO turns out to be very greedy for land. There are any problems in production CPO, therefore the study aims to develop a conceptual framework of the source of output growth, whether driven by input or productivity growth, and to implement this concept by investigating the source of output growth in the crude palm oil industry in Indonesia. The investigation applies firm-level panel data and follows a quantitative approach using general method of moments to estimate the production coefficients and calculate the input and productivity growth. The result shows that the output growth of the crude palm oil industry does not lead in productivity growth driven. It seems to be driven by input growth, not by productivity growth. Since growth is still driven by input, the crude palm oil industry will be less competitive in the world market. The high world demand for crude palm oil commodities from Indonesia must be met by using more efficient input factors, optimizing production scale, and supporting technological progress. The government, therefore, must have strategies that are more competitive in the global market.

This study examines the impact of foreign presence in the Medium-High and High technology manufacturing industry in Indonesia. Using a balanced panel data that consists of 2,397 firms and in the year of 2010-2014, the data was estimated using the multiple regression method. The results show that there is positive spillover when local and foreign firms are in the same industry. Conversely, in different industries, negative spillover occurs in forward linkage when local firms buy the output of foreign firms and no spillover occurs in backward linkage when local firms become the suppliers of foreign firms. The Indonesian government must assure that foreign investment policies must benefit the domestic companies, considering there are some potential losses for domestic enterprises by the presence of foreign direct investment in the domestic market.

This study explores the value chain of the health insurance industry, government institutions, and healthcare providers in Indonesia. It is designed as qualitative research using exploratory case study approach. Primary data are obtained through in-depth interviews with informants consisting of health insurance managers, government officers, and hospital managers. Secondary data are collected through public reports. Some parties contribute to the high cost of healthcare in Indonesia along the value chain of the health insurance industry, government institutions, and healthcare providers. The structural cost drivers include bureaucracy, lack of synergy, fraud, hospital claims, medicine price, participants' behavior, and insurance companies' behaviors.

This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.