The companies that experienced financial distress may have high possibilities of financial bankruptcy. Thus, understanding underlying factors that lead to financial distress is critical to both shareholders and investors. This paper built a conceptual framework and uses this to analyze the financial distress of one of the most famous public company in Chinese entertainment industry: Huayi Brothers. This paper found that internal factors like aggressive investment, high financial leverage, inappropriate business strategy and external factors as change of accounting standard and tightening monetary policy may lead to the financial distress of the case company.

This paper distinguishes top managers’ earning management behavior when they are under different financing status, especially focuses on how managers’ characteristics will affect companies’ earnings management when they have financing demands and pressures. This paper collects data of managers’ characteristics from China A-share listed companies and studies it’s different influence on earnings management by comparing companies who are newly listed or issue new shares to companies who don’t. The results show that financing companies engage more on earning management behavior in general. Gender of top managers has no significant effect on companies’ earning management; however, male proportion of top management team will increase earnings management behavior when companies have a demand on financing. Furthermore, the average educational level of top management team has a positive influence on companies earning management and this effect is stronger for companies who have a financing situation. Finally, a younger management team will conduct more earning management behavior in general, but older age managers will positively affect on this behavior when companies have a financing demand.

The study aimed to analyze the direct influences of innovation strategies on company performance in Central Sulawesi. This study was conducted in the medium-scale manufacturing industry in Central Sulawesi Province (Palu City and Donggala Regency). The study involved about 96 respondents. The main variables were innovation strategies and company performances. The study found that the average value of the dimension of "process innovation" was 4.11, high category; while the dimension of "product innovation" had an average value of 4.06, high category. The dimension of product performance had a high value of 3.97 and a marketing performance with a value of 3.92. Hypothesis testing showed that there was a significant influence of innovation strategy on company performance with a P-value = 0.00 (P <0.05) and a regression coefficient value of 0.286. The conclusion is that the innovation strategy has a positive and significant effect on the performance of the manufacturing industry in Central Sulawesi.

This study aims to examine the effect of Stakeholder Pressure, Corporate Governance, and Profitability on Carbon Emission Disclosure. The population in this study are manufacturing and mining companies for the period 2013-2017 which are listed on the Indonesia Stock Exchange. The sample in this study was 41 companies that met the criteria. A purposive sampling technique was used in this study for sampling. To test the hypothesis using multiple linear regression. In line with the theory of legitimacy, stakeholder theory, and agency theory the results of this study found that Corporate Governance and Profitability have a positive effect on Carbon Emission Disclosure.

The purpose of this study was to determine the effect of financial literacy and financial behavior on employee investment decision of PT. Angkasa Pura 1 (Persero) Juanda, Surabaya. This research used purposive sampling as a sampling method. 86 employees of PT. Angkasa Pura 1 (Persero) Juanda, Surabaya was chosen as the sample. Data collected by questionnaire and analyzed by multiple linear regression analysis. The results indicate there was a significant influence of financial literacy and financial behavior on employee investment decision on PT. Angkasa Pura 1 (Persero) Juanda, Surabaya. The benefits of research can add insight and information about financial literacy and financial behavior influential in investment decision.

One main goal of village development is to develop development or at least reduce poverty, improve a more decent standard of living. Village development must involve the majority of the population, the results of which can be enjoyed by the entire community. This research uses a qualitative research approach with a phenomenological research type. This is intended to find out and describe in detail and depth about the role of the village government in community economic empowerment in Alalak Island Village, Barito Kuala Regency. The data analysis technique used is an interactive model analysis consisting of data reduction, data presentation, and concluding. The results showed that community economic empowerment in Alalak Island Village Barito Kuala District was intervened by the local government. This is in line with the policy of two programs, namely the empowerment program for micro, small and medium enterprises (MSMEs). Empowerment of the capital sector in the village government is not involved in ever providing financial assistance in the form of empowerment in the capital sector. Factors that support the role of the government in increasing community economic empowerment in Alalak Island Village, Barito Kuala Regency, include the response of community members to village government policy programs. The awareness to participate in community economic empowerment, community members try to dig up information about the possibility of contributing to the implementation of community economic empowerment programs, community culture that can accept changes and developments in aspects of social life.

This study aims to analyze the performance of Village Fund Management in the Uut Murung District, Murung Raya Regency. In this study, researchers focused on the performance of village officials. The research uses a qualitative approach, with methods descriptive. Performed three data collection techniques, namely; observations, interviews, and documentation. The analysis used Miles and interactive modelsHuberman, among others; data reduction, data presentation, withdrawal conclusion, and data verification. Research result describes; five dimensions examined, 4 (four) dimensions did not function properly such as the dimensions of responsibility, service quality, productivity, and accountability while the dimensions responsiveness works pretty well. Based on these findings it is recommended improvements such as training or courses for village officials and the provision of media as a tool to account for the management of village funds so performance Uut Murung Subdistrict government, Murung Raya Regency is expected to be more optimal than before.

This study focuses attention on the application of the principle of accountability in the management of the Village Fund. The purpose of this study was to determine the accountability of the management of the Village Fund in Bincau Muara Village in the Martapura District, Banjar Regency. The approach used in this study refers to a descriptive approach using a value for money data analysis tool that is by measuring the economic level, efficiency, and effectiveness. Data collection methods used in this study are documentation and verification of documents to related parties. The results showed that the accountability of Village Fund management from 2015 to 2018 in Bincau Muara Village, Martapura District, Banjar District was based on evaluating value for money in economic valuation aspects, namely, in 2016, it was recorded to be very economical while in 2015, 2017 and 2018 it was recorded to be quite economical. Then based on the aspect of efficient assessment the results obtained are that 2016 recorded quite efficient while in 2015-2017 and 2018 recorded very efficient. Furthermore, in the aspect of effectiveness assessment, the results obtained are that in 2015 recorded ineffective which then decreased in 2016 to become ineffective and in 2017 increased to be quite effective which then declined again in 2018 to become less effective. 2017 and 2018 are quite economical.

This study aims to determine and analyze the model of empowerment of Disperindagkop and UMKM of Murung Raya Regency in empowering MSMEs in Murung Raya Regency. A qualitative approach with descriptive methods is used in research. Research informants included the Head of Office, Head of Cooperatives and SMEs, and Head of Section for Disperindagkop and UMKM SMEs in Murung Raya Regency and UMKM Actors in Murung Raya Regency. Data were collected by interview and the results were analyzed using qualitative analysis of Miles and Huberman. Based on the results of the research, the empowerment model implemented by Disperindagkop and MSME Murung Raya Regency is a model that emphasizes a supportive business climate, good financial management, and elements of legality that are fulfilled. Factors that become obstacles in empowerment carried out by Disperindagkop and UMKM Murung Raya Regency include the mindset of MSME actors so that the changes offered through empowerment cannot be implemented quickly. There are limitations to the implementation of empowerment because the empowerment party cannot intervene. The support of resources for empowerment is lacking, because if capital resources can be assisted by the government, then intervention can be done to lead to the better. There are limitations to the implementation of empowerment because the empowerment party cannot intervene. The support of resources for empowerment is lacking, because if capital resources can be assisted by the government, then intervention can be done to lead to the better. There are limitations to the implementation of empowerment because the empowerment party cannot intervene. The support of resources for empowerment is lacking, because if capital resources can be assisted by the government, then intervention can be done to lead to the better.

The study aims to determine the function of the Village Consultative Body in Dirung Lingkin Village, Murung Raya Regency, and to find out the factors that influence the role and function of the Village Consultative Body in the implementation of development. This research lasted approximately 3 months and is located in Dirung Lingkin Village, Bulukumba Regency. This type of research is a type of descriptive research that is for exploration and clarification of a phenomenon or social reality using data collection techniques conducted using interviews, document studies, literature studies, and observations. The results showed the role and function of the BPD in development in Dirung Lingkin Village, Murung Raya Regency, namely discussing and agreeing on a village regulation draft with the village head, accommodate and channel the aspirations of the community, as well as supervise the performance of village heads, related to the function of BPD regarding supervision. Besides, factors that influence the function of the Village Consultative Body in the implementation of development consist of supporting factors namely the level of BPD education in the recruitment or selection system of BPD members, the community, the pattern of cooperative relations with the village government, as well as the socio-cultural factors while the inhibiting factor is the participation of members of the meeting. Still lacking and facilities or the Secretariat of the BPD that does not yet exist for an office in Dirung Lingkin Village.

In this paper, we use data envelopment analysis (DEA) to evaluate the relative performance of 41 open-end funds from 2015 to 2018 in China market. By comparison, it is found that the traditional performance measurement index based on investment return rate and DEA model have both similarities and differences in evaluating relative performance of fund. The fund performance evaluation system established by DEA model includes many estimators such as risk reward, fund behavior and growth liquidity. It could accomplish more comprehensive performance evaluation results than traditional performance analysis methods. In addition, this paper uses DEA-Malmquist super-efficiency to analyze the potential micro and macro factors that influence the relative performance of fund. The result shows that there may be an optimal interval between relative performance of fund and its size. The current investors of open-end funds are mainly small and medium-sized investors and the participation of institutional investors is low. Increasing the percentage of institutional investors could have a positive impact on the fund's relative performance. This paper brings perspectives and suggestions for investors, fund managers and market supervisors to further improve the efficiency of open-end fund and its relative performance.

The purpose of this study was to find out the description of education services based on quality assurance and customer satisfaction of private colleges in Central Sulawesi Province. It was a descriptive research, conducted at private colleges in Central Sulawesi Province. The population of the study was all undergraduate students who were registered and active in the B accredited study program on private colleges in the Regencies/Cities of Central Sulawesi Province in 2017. The variables were the quality of education/learning based on quality assurance and customer satisfaction toward education services in those colleges. The results of the study showed that students' perceptions about the quality of education services obtaining a total average score of 4.01 (good category). Customer satisfaction had a mean value of 4.02, indicates that the educational services provided were felt satisfactory. The quality of education/learning based on quality assurance was perceived well by students, in accordance with the quality standards of accreditation B obtained by study programs. The value or benefits of education/learning services are also good and satisfying so that most students feel trustworthy and loyal to the institutions and study programs of higher education.

Business negotiators ask themselves frequently what could be done to better a poor, frustrating deal. This article addressed the question by analyzing N=535 business negotiations outcomes, from which n1 = 265 were held without any preparation (situational negotiations), and n2 = 270 negotiations were mapped and structured before the negotiation starts. Key findings pointed 94 percent agreements on both groups. However, the n2 group performed 12.42 percent better and created approximately 25 percent more options for mutual agreements than n1. Evidence also suggests some negotiators failed in recognizing the underlying interests on the other side of the table, despite defending empathy as one of the crucial qualities to a successful business negotiator. This paper provides scholars with a new perspective and taxonomy on the business negotiations preparation. Implications for managerial practice are discussed, and future research directions are suggested.

Due to the ‘spike and tail’ phenomenon of asset returns, the applicability of the Black-Scholes model for pricing convertible bonds has been questioned, and the variance gamma model can cope well with this phenomenon and solve the ‘volatility smile dilemma’. This paper combines the variance gamma model with the least squares Monte Carlo simulation method to empirically analyze the Everbright convertible bonds based on its high activity in the Chinese market. In this paper, the theoretical price and the actual price are compared, and the applicability of the variance gamma model in the Chinese convertible bond market is analyzed. The empirical results show that the fitting price obtained by the variance gamma model is consistent with the actual price trend, indicating that the method is applicable to the Chinese convertible bond market.

This study aims to determine the implementation of local government policies in the procurement of goods and services based on e-government that has occurred in 2018 and determine the inhibiting factors and factors driving the implementation of government policies in the procurement of goods and services based on e-government in Buol District. This study uses the Van Meter and Van Horn Theory explains that in the implementation of procurement policies based on e-government is influenced by each interrelated variables, these variables are: 1) Target Standards, 2) Resources, 3) Relationships between Organizations, and 4) Characteristics of the Implementing Agency. The results of the research on the implementation of local government policies in the procurement of goods and services based on e-government in Buol District, of the six variables used as a basis for research, some of them still found an unsynchronization between e-government concepts and what happened in the field. As is still found in the tender process that is not transparent and the determination of tender winners still uses a kinship approach.

This study aims to determine the behavior of government bureaucracy in public services. The study was conducted in Parigi Moutong District, with seven informants selected purposively also used a qualitative-descriptive research method. Data collection was carried out by interviews, observation, and literature review. Data analysis used seven bureaucratic behaviors with some aspects, namely caring, superior, transformative, professional, integrity, a vision of novelty, and agent of democratic governance. The results showed that the figure of the bureaucratic apparatus had not been realized if it was associated with public services. It is occurred due to the existence of the effect by the system of Nepotism and political intervention with several research findings. For example, a bureaucratic care attitude towards public services by paying attention to the level of education and competence, excellence, professionalism, integrity, and the vision of a person's novelty can not be used as the most important criteria. The important thing is that the person concerned has an emotional connection, i.e., as family or team successful at the time of the regional head election process. In addition, it also cannot be used as an agent of democratic governance because it places a person in a non-transparent way, there are still political interventions that lead to negative perceptions that the behavior of the bureaucratic apparatus does not adhere to moral-ethical values, such as, upholding the mandate, distancing themselves from conflicts of interest.