ABSTRACT
This study aims to determine the effect of understanding government accounting standards, education, training and professionalism on the performance of financial management employees in the Aceh Work Unit within the Government of Aceh. Civil Servants as government apparatus that serves to serve the community as public servants. The level of performance of the financial management apparatus can also affect the progress of a government, especially in providing appropriate and efficient public services. This study used a quantitative descriptive approach by testing the hypothesis of One-Way Anova analysis with SPSS 21. The results of the study indicate that the understanding of government accounting standards, education, training and professionalism together affects the performance of financial management apparatus in the Aceh Work Unit in the Government of Aceh.

ABSTRACT
This study aims to see the effect of fiscal and monetary policy on output growth in Indonesia. This study uses secondary time series data from 1975-2017. The analytical tool used is VECM. With a significance level of 5 percent, it shows that fiscal policy in the form of taxes and government spending is proven to influence Indonesia's GDP while monetary policy influences economic growth through export variables. Therefore, the government is expected to control taxes, government expenditure and net exports so that economic growth is guaranteed to be stable.

ABSTRACT
This study aims to examine the effect of company size, profitability, and company risk on the existence of a Risk Management Committee. The sample used is IDX30 indexed companies listed on the Indonesia Stock Exchange for the period 2012-2017. By using purposive sampling technique in selecting samples, 15 companies obtained data for six years that resulted in 90 observations, the data was then processed using panel data multiple regression analysis. The results show that company size, profitability, and company risk has a positive effect on the existence of the Risk Management Committee.

ABSTRACT
This study aims to examine the effect of budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation, and difficulties of budget objectives either jointly or separately to the performance of the Banda Aceh City Work Unit (SKPK). The unit of analysis in this research is all institutions that exist in the City Government of Banda Aceh. Research respondents consist of Head of SKPD, Finance Administration Officer, and Activity Technical Officer. The data in this study is based primary source that collected from research respondents through questionnaires distributed to 78 officers from 26 SKPK in the City Government. The analysis method used is Multiple Linear Regression Analysis. The results show that budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation, and difficulties of budget objectives have a significant influence on the performance of SKPD Banda Aceh City both spontenously and partially.

ABSTRACT
This study aims to determine the effect of liquidity, financial leverage, profitability and firm size on the disclosure of Islamic social reporting (ISR) and its impact on corporate value in Islamic public banks in Indonesia. Data used in this study are secondary data through documentation in the form of banking financial statements. sharia and an overview of financial statements to determine the value of the ratio obtained from Bank Indonesia. The population of this research is Islamic public banks in Indonesia which are registered at Bank Indonesia (BI), amounting to 11 banks with a five-year research period (2012-2016) and obtained a research sample of 55 units. This study analyzes data with path analysis. The results showed that liquidity, financial leverage, profitability, and company size were found to influence the disclosure of Islamic social reporting both jointly and partially in sharia commercial banks in Indonesia in 2012-2016. Liquidity, financial leverage, profitability, company size and the disclosure of Islamic social reporting also affect the value of the company jointly or partially in sharia commercial banks in Indonesia in 2012-2016. In addition, in this study Islamic social reporting disclosures were found to be able to increase the influence of liquidity, financial leverage, profitability and company size on the value of the company in Islamic public banks in Indonesia in 2012-2016.

ABSTRACT
The purposes of this present study were to scrutinize gender differences and body mass index (BMI) differences in humor styles. Data were collected from 168 students who studied in accounting program at a selected government university in Bangkok, Thailand. A modified version of Humor Styles Questionnaire (HSQ) was utilized to measure participants’ humor styles preference. Results showed that the most preferred humor style of accounting students was ‘affiliative humor’ whereas ‘aggressive humor’ was reported as the least preferred humor style. To answer research objectives, independent samples t-test and One-way analysis of variance were computed. Findings revealed no statistically significant difference in humor styles between males and females. In addition, no statically significant difference in humor styles was found between students with distinctive BMI groups. The implications of this study’s findings must be done with caution in the same area.

ABSTRACT
This examination talks about the correlation between food discretion halal technique led by Japan and South Korea. Japan and South Korea were chosen in this investigation as the two nations over the most recent years indicated expanded action in advancing their halal items and impacts on tourism. This exploration centers around addressing the topic of how the tourist and foreigners from Muslim countries look at halal food discretion in Japan and South Korea. This exploration is a subjective report with information assembled through meetings and perceptions of records and wellsprings of the Internet both essential and auxiliary information. To talk about the consequences of the investigation, analysts utilized two ideas of open strategy and gastro tact or food discretion.

ABSTRACT
Based on the principles of systematization, independence, comparability, and quantification, combined with the current state of Heilongjiang Province's modern industrial system and its own development characteristics, the index factors that represent the Heilongjiang Province's modern industrial system were selected from a number of indicators, and constructing 5 dimensions and 23 indicators. The index system of this region is evaluated by the improved entropy method and principal component analysis. The weight of each index of Heilongjiang's modern industrial system is obtained by improving the entropy method. Among them, the impact of ecological service is the largest, and the impact of opening to the outside world is the weakest, and the comprehensive score of Heilongjiang's modern industrial system is the highest in 2014; the principal component analysis method The 23 indicators of the modern industrial system of Heilongjiang Province can be transformed into three independent comprehensive indicators, all of which have a characteristic value of> 1 and a cumulative contribution rate of 90.725%, reflecting most of the information of the modern industrial system of Heilongjiang Province. This study has obtained the development status of the modern industrial system of Heilongjiang Province, and can make suggestions for further adjustment or focus on strengthening the modern industrial system of Heilongjiang Province.

ABSTRACT
Knowledge management (KM) is emerging as a key management responsibility and consequently organizations are investing significant resources in information technology (IT) to support acquisition, storage, sharing, and retrieval of knowledge. KM plays a critical role in information systems (IS) development and maintenance in organizations. The main objective of this study is to assess the impact knowledge management practices on organizational performance of IT companies in Nepal. This study employs a descriptive survey as its research design. Primary data were collected through questionnaires. Descriptive and inferential statistics were used for analysis purpose. It was found that all the independent variables are positively correlated to perceived organizational performance which shows they all have impact on organizational performance and independent variables have impacted on perceived performance of selected organizations.

ABSTRACT
Poverty rate in Aceh is high dominated by informal labor force and it needs to be resolved. The purpose of our study is to analyze determinant of informal labor force in Aceh province using data from Survey Social Economy National (SUSENAS) 2018. The analytical method used is the Odds Ratio logistic regression. The results of the logistic regression analysis show that the significant influence in informal poverty household status, which classified by age of the breadwinners, area, education background, bank account and mobile phone ownership, whereas other variables such as marital status of the breadwinners, length of work time and gender do not display its dominance in poverty rate in Aceh informal household. In order to solve poverty issue, the government needs to take a progressive action, for instance amenity in communication and finance in remote areas, scholarship award, work training and utilization of village fund.

ABSTRACT
Purpose – This paper investigates in the relationship between the audit firm factors; i.e., planning, supervision, specialization in the industry, and audit firm size and audit quality. This study examines the moderating effect of the external environment audit i.e., professional bodies, laws and regulations, and recognized standards in the relationship between audit firm factors and audit quality. Design/methodology/approach – The sample comprises the external auditors from Libyan Association of Accountants and Auditors (LAAA). Data was collected 253 auditors by personally administered questionnaire. Multiple regression analysis is applied to examine the association between audit office factors and external environment audit, and audit quality. Findings – The regression analysis supported a postulate that the audit firm factors have significant positive relationship with the audit quality. But the results indicate that the external environment audit factors cannot moderate the relationship between the audit firm factors and audit quality. Originality/value – This is the first study examining the impact of external environmental factors moderating between audit firm factors and audit quality.

ABSTRACT
The problem of child labour is the biggest issue in India. It is a complicated problem which is rooted in poverty. At the same time, our nation bears the severe consequences of this issue. Children under the age of fourteen are called a child. Nearly 65 percent were engaged in India's traditional work of agriculture. The main conditions in which children work are purely unregulated, and mostly they work without food, and with the lowest wages. The child labour prohibition and regulation act 1986 prohibits the work of children who are working in places where specific processes undertaken. To collect data from the child labourers, the researcher has prepared an Interview Schedule and has administered the same among fifty child labourers of Kovilpatti region through random sampling. The present study aims to probe the reasons underlying the children to take up the job. The result reveals that the children have come from different family backgrounds, work experiences and situations. The factor analysis applied to bring out the reasons for child labour reveals that it is the low-income family background which leads to Poverty Stricken, thereby finds it challenging to find the livelihood options. Though, there are number of Laws enacted to control and to eradicate the child labour, there are children who need to work for their livelihood and to look after the families out of some compelling factors.

ABSTRACT
This study aims to examine the impact of corporate governance, financial leverage, and dividend policy on income smoothing practices of companies listed in the Kompas100 Index from 2014 to 2018 on the Indonesia Stock Exchange. Corporate governance in this study was proxied by the size of independent board of commissioners, audit committee. Using the purposive sampling method, total samples that fit the criteria are 62 companies with a total data used of 248 observations. Data were analyzed using logistic regression. The results showed that the size of independent board of commissioners, classification of public accounting firms, and dividend policy has a significant influence on income smoothing practices, while the audit committee and financial leverage did not effect on income smoothing practices. The results of this study indicate that the practice of income smoothing in Indonesia is carried out with the aim of reducing fluctuations in corporate profits and is expected to provide a positive signal for investors that the company is able to create stable profits each year.

ABSTRACT
This study aims to map the potential of leading creative industries in East Aceh District, especially the handicraft sub-sector by using a qualitative approach. In this case, it does not isolate individuals or organizations into variables or hypotheses, but as a part of a whole. The data analysis technique used is descriptive (qualitative and quantitative) methods by using simple statistical formulas and SWOT analysis to determine product competitiveness strategies. The results of the study indicate that the handicraft industry subsector in East Aceh District has a strategic role in improving people's welfare and reducing unemployment. As for the leading industries in East Aceh Regency are the pandanus mat and the embroidery industry. The results also show that both industries are able to absorb labor and have high production values.