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Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors' knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 auditors from 27 Indonesian small audit firms. The findings revealed that active involvement in knowledge sharing activities through social media groups boosts auditor motivation by raising good feelings when confronted with work conflict (β = 0.334, p < 0.001) and lowering negative emotions when confronted with work ambiguity (β = –0.407, p < 0.001) and work overload (β = –0.372, p < 0.001). However, only minimizing the negative feelings of work ambiguity (β = –0.331, p < 0.001) and work overload (β = –0.277, p < 0.001) can improve job satisfaction. Furthermore, work ambiguity (β = 0.135, p < 0.001) and overload (β = 0.103, p < 0.01) totally mediate the association between knowledge–sharing activities and auditor job satisfaction. Auditors set the norm for social media reciprocity by sharing their knowledge and expertise with others. As a result, the auditor can reduce negative emotions when facing hindrance stressors, thereby increasing job satisfaction.
AcknowledgmentThis research was sponsored by Lembaga Pengelola Dana Pendidikan (LPDP).

AbstractThis research aimed to examine the effect ofperceived usefulness variable, perceived ease of use variable and psychological attachment variable to attitude inusing information technology. Attitude will influence the behavior specifically inutilizing information technology concern shown bythe behavior. Data was obtained through the questionnaire survey with a purposely sampling technique with the criteria, accountants who utilize tax website that www.pajak.go.id in performing their work. Accountants who are being sample do f this study is accountant who are in government organizations. Analysis of the data in this research uses Structural Equation Modeling (SEM) with an alternative method of PLS (Partial Least Square) which is assisted with the application program Smart PLS. Based onthe results of the research be concluded that 1) there is no significant relationship between perceived usefulness and attitude variables in the utilizationof taxwebsite (www.pajak.go.id.); 2) there is asignificant relationship between the variables of perceived ease of use and attitude in the use of website taxation (www.pajak.go.id); 3) there is no significant relationship between the variables of psychological attachment and attitude in the utilization of tax website(www.pajak.go.id); 4) there is asignificant relationship between attitude and behavior variables intention to use the website taxation (www.pajak.go.id).Key Words: perceived usefulness, perceived ease of use, psychologicalattachment, attitude, behavior intention.

The main objective of this study is to investigate the growth strategy of Aceh's ports in order to develop a better position of those ports in the dynamic and competitive environment along the Malacca straits. Using the analytic hierarchy process (AHP) approach, this study examines priority perspectives on strategy formulation from 25 individuals representing relevant parties in the Aceh port industry such as government officials, port authorities and managements, experts, academicians and consultants, and port user associations. Six potential strategies related to resources, competencies, market share, opportunity share, cooperation, and competitiveness were examined. The findings show that the resource-based strategy and the competence-based strategy are ranked as first and second important strategy respectively while the opportunity share strategy ranked as the least important strategy. This study provides new insights into the implications of using various strategy formulations for port growth in developing countries and provides a significant practical contribution to the port authorities.

January is the month of the commencement of trading in every year, in this monthinvestors expect to get high returns from the previous year. In January the stock price islikely to increase from the previous month. This phenomenon by investors and capitalmarket analysts are called the January effect. Anomalies January effect can be used byinvestors in making decisions to buy, sell or retain stocks held.Factors that influence theJanuary effect are the selling pressure made by investors at the end of the year to reducetaxes (tax lost selling) and a Window Dressing, this is namely the selling of the stocks thathave performed poorly in the end year conducted by financial managers with the aim toreport the stock portfolio performance reporting at the end of the year will be look good atthe performance. Besides both cases increasing macro economic growth and optimism ofinvestors on government policies also affect the stock price increases earlier in theyear.This study examined differences Abnormal Return and Trading Volume Activitybefore and after the January Effect in LQ 45 stocks in the Indonesia Stock Exchangeperiod 2013 to 2015. This study uses event study analysis model. The method used is theWilcoxon test, a method to determine the difference in abnormal return and trading volumeof the stock before and after the January effect.Results of analysis Wilcoxon test with levelof significance (α), a 5% showed that the difference was significant abnormal returns in2013 and 2014, while the views of the Trading VolumeActivity significant differenceoccurred from 2013 to 2015.

Research on public participation in flood prevention in the City of Banjarmasin conducted in 5 districts in the City of Banjarmasin, consisting of: Banjarmasin West: 13.37 km ², Banjarmasin South: 20.18 km ², Middle Banjarmasin: 11.66 km ², East Banjarmasin: 11, 54 km ² and North Banjarmasin: 15.25 km ² in December 2010. The purpose of this study are 1) knowing participation in the City of Banjarmasin before the occurrence of flooding and 2) knowing participation in Banjarmasin city after the flood. This research was conducted using qualitative methods. From the research result shows that the participation of people of Banjarmasin before the flood in the form of mutual help clean up the environment, creation of drainage channels, as well as the construction of houses with stage system. Public participation Banjarmasin city after the flood indicated only by cleaning trash and mud that is all around their house to clean and pleasing to the eye again. Banjarmasin City government is expected through the relevant agencies to improve the dissemination and extension of the flooding to the community. Intensive counseling by using various media such as leaflets, tabloids, advertising in mass media and electronic and disseminate to the public would be petrified in improving the knowledge society will flood.

The concepts of 'guanxi' (relationships and networking) and 'xinyong' (interpersonal trust) in Chinese traditional ethics are often studied as the key factors that contribute to the pattern and succession of the ethnic Chinese in business practices which are based on the cultural approach. In the context of Southeast Asia such as in Indonesia, Malaysia, The Philippines, the ethnic Chinese are one of the minority groups whose profession is dominantly that of a businessman or an entrepreneur. As stated in the literature, even though the ethnic Chinese are classified as a minority group in those countries, some of the Chinese capitalist groups had controlled 70-80% of the private business sector. However, these two traditional concepts are not the only main factors of the Chinese business success, but the 'irregular' business pattern such as the patronage relationship with political elites also becomes the most important criteria. Hence, this study needed to re-examine and clarify whether the implementation of the guanxi and xinyong concepts in Chinese business activities are still relevant in their business practice due to the political connection in the Chinese business succession also being a dominant variable. This study was based on a fieldwork conducted in Indonesia especially in Medan City of Indonesia and used the descriptive qualitative method through interviews and library research. This aim of this study were three fold: the first was to discuss the relevance of the guanxi and xinyong concept in Chinese business practices, the second was to discuss whether the Chinese business practices were more influenced by a formal community organization or rather influenced by an informal network among Chinese businessmen through guanxi and xinyong bases, third, this study also discussed the challenges faced by the Chinese in attempting their business interests.

The management of solid waste in urban areas is a critical issue for some developing countries especially in Asia which requires immediate attention.This study attempts to make an analysis and assessment of public attitudes and behaviour towards the improvement of urban solid waste management offered by a municipality in Malaysia by looking at the people's willingness to pay (WTP) for the improved services.Seremban Municipality, one of the most important municipalities in Malaysia, has been chosen for this study because of its rapid development and phenomenal economics growth. The study covers seven residential areas under the administration of the municipality. A survey questionnaire and observation techniques have been carried out to the 140 households.Contingent Valuation Method (CVM) is used for the quantitative data analysis. The study results indicated that the households are willing to pay for the improved services and a regression model was created to show the factors contributing to the willingness to pay.

The government of Malaysia has implemented various measures in the environmental management system, such as organizing an urban environmental management program.However, the environmental degradation problem in urban areas in the country is still alarming especially associated with the community engagement in protecting the urban environment.This study attempted to identify the level of community involvement in urban environmental management program in Malaysia based on 320 respondents.The results showed that the planning and enforcement activities by the community in the urban environmental management program were very low.In fact, the study also found that all the respondents in this survey did not execute their monitoring activities due to they assumed that the task should be undertaken by the government.The study concluded that contributing factors to the impairment of urban ecosystems in the study area is due to the vulnerability level of community involvement. Therefore, a better urban environmental management system is important to ensure higher community involvement in the urban environmental management program in strong collaboration with other concerned parties, especially the relevant government departments and the local authority.