ABSTRACT
This study aims to analyse the effect of pentagon fraud in detecting potential fraudulent financial statements at mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. Pressure is proxied by financial stability, external pressure, and financial targets. Opportunity is proxied by the nature of industry and ineffective supervision. Rationalization is proxied by the change of auditors. Competence is proxied by a change of directors. Arrogance is proxied by the frequency of CEO photo picture in company annual report. In this study, the F-score model is used to determine fraudulent financial statements. The data used in this study are secondary data obtained from the annual financial reports of mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sample selection technique in this study was purposive sampling for 17 mining companies with a study period of four years, 2016 to 2019. The data analysis tool used is panel data regression using the Eviews 9 program. The results of this study indicate that the external pressure variable has an effect on the detection of financial statement fraud, while the variables of financial stability, financial targets, industrial characteristics, ineffective supervision, rationalization, competence, and arrogance have no effect on the potential for fraudulent financial statements of mining companies listed on the Stock Exchange Indonesia for the 2016-2019 period.

ABSTRACT
Organizations need potential and quality human resources, both leaders and employees must make good contributions and carry out their duties optimally to achieve goals. Organizational success is influenced by employee motivation factors that have an impact on performance results, for that the organization seeks to increase employee motivation and performance in the hope that organizational goals can be achieved. This study aims to analyze the mediating role of job satisfaction in the effect of work motivation on employee performance in the Regional Development Planning, Development and Research Agency (Bappelitbangda) of Pasuruan City, Indonesia. This research was conducted using quantitative descriptive analysis and analyzed using structural equation modeling (SEM) solved by linear regression technique. The data used in this study used primary data obtained from 43 respondents. The results of this study indicate that all test results are supported by job satisfaction as a mediation of work motivation on employee performance. Togetherness activities from the indicators of social needs have been shown to have the greatest influence on work motivation variables. Colleagues can provide solutions when there is a problem from the co-worker indicator that has the greatest influence on job satisfaction variables. Responsible for office tasks from work quality indicators have been shown to have the greatest influence on employee performance variables. The provision of work motivation following the needs of employees must be maintained so that employees can improve employee performance optimally to achieve organizational goals.

ABSTRACT
Based on the announcement of the President of the Republic of Indonesia regarding the transfer of the Capital City of the Republic of Indonesia from Jakarta to East Kalimantan and data on a bank with a sound predicate of PT BPD Kalimantan Timur dan Kalimantan Utara as a bank owned by the regional government of East Kalimantan which is planned to be the center of the capital city, it is ranked 8 (eight). This phenomenon is what prompted the research team to conduct a comparative analysis of the performance between PT BPD Kalimantan Timur dan Kalimantan Utara (BPD Kaltimtara) and Bank DKI before and after the announcement of the transfer of the capital city of the Republic of Indonesia, and a comparative analysis of the performance of local government owned banks PT BPD East Kalimantan and North Kalimantan between PT Bank DKI Jakarta period. 2017-2020. This study aims to analyze the comparison of the performance of the Bank between PT BPD East Kalimantan and North Kalimantan and PT Bank DKI Jakarta for the period 2016 to 2019 and before and after the announcement of the transfer of the capital city of the Republic of Indonesia. The method used in this study is RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). The analytical tool used is the independent t test (paired sample t test). The results of this research are 1) There is no difference in the performance of BPD Kaltimtara before and after the announcement of the transfer of the capital city of the Republic of Indonesia 2). There is no difference in the performance of DKI Bank before and after the announcement of the transfer of the capital city of the Republic of Indonesia. 3). There is no difference in performance between BPD Kaltimtara and Bank DKI after the announcement of the transfer of the capital city of the Republic of Indonesia. 4). There is no difference in performance between BPD Kaltimtara and Bank DKI in the 2016 - 2019 period.

ABSTRACT
With the help of strategic management, a company has the possibility to position itself explicitly in the market and to optimise this position continuously. Today, due to increasing competition, certain marketing management methods are also applied in tourism. More and more tourist destinations are trying to strengthen their competitive position by means of various marketing measures. These include market research, market segmentation and target group analysis. The aim of this study is to make a comprehensive inventory of the psychological aspects in tourism as a segmentation criterion for marketing measures in order to derive recommendations for action. The method used in this study was a review of the relevant literature. An important aspect in the development of tourism is the social changes after the Second World War. Important events were, for example, decreasing physical stress in everyday working life, increasing average life expectancy, decreasing working hours, increasing standard of living, mass mobilisation and urbanisation. In analysing the various research results, it was found that it is important for destinations to closely observe new trends in the development of guest demand behaviour in order to initiate appropriate measures to maintain their competitive position. Providers of tourism services must develop offers off the beaten track in order to fulfil the differentiated wishes of the demand side. It is generally assumed that inexperienced travellers tend to seek experiences of a physiological nature and that travellers with a lot of holiday experience tend to focus on relationships, self-esteem and self-efficacy. Therefore, it can be assumed that despite all this, only a few go travelling because of the need for self-fulfilment. Thus, in tourism in general, a trend towards differentiation as well as a growing specialisation of the individual forms of travel, corresponding to the differentiated travel motivations and requirements of tourists, .....

ABSTRACT
The aim of this paper is to explore the relationship between safety leadership and safety culture, which is influenced by safety behavior. The data included in this analysis is a questionnaire. The sample's selection used a simple random sampling of 161 respondents in the production sector of coal mining contractor companies in the province of East Kalimantan. The research method is structural equation modelling. This study's findings showed that safety leadership, safety culture, and safety behaviour positively affect safety performance. The direct influence of safety leadership and safety culture on safety performance is more significant than when it is mediated by safety behaviour. The direct influence of safety leadership on safety performance is more substantial than its impact on safety performance.

ABSTRACT
Abstract: Globalization can be defined as the integration of the world in contexts as varied as economic, social and cultural.... it is the growing interdependence of countries as a part of multilateral trading system that is evolving over the past few decades. While this system of opening-up of economies has contributed to the rapid growth of world output and has increased the significance of trade in the generation of output, it has also exposed the countries across the world to growing uncertainties and volatilities that engulf this regime. Dani Rodrik in his book “The Globalization Paradox: Democracy and the Future of the World Economy” discusses the paradox of Globalization as the phenomenon of pushing globalization too far that can undermine its own institutional foundations. He highlights how there is a delicate balance between democracy and globalization. He takes note of the fact that different societies have different structures and thus, different institutions emerge as a way of balancing the systems and making sure that markets function well. Thus, the diversity that is inherent in the world scenario. Rodrik, examines the way in which democratic preferences do not go along with full globalization. In the light of his discussions, this review paper is an attempt to get an insight into the evolution of globalization, its pros and cons and Rodrik’s analysis of the paradox. This paper provides the way ahead for countries in this scenario.

ABSTRACT
Abstract: This study aimed to investigate the mediated effect of the teacher’s role on the relationship between accounting students’ perception about the accountant and their career paths in Ghana. This study adopted an online survey to collect data from undergraduate accounting students, using the convenience sampling technique. This study used the PLS-SEM approach in the assessment of the measurement and structural models. The findings of this study revealed thataccounting students’ perception about the accountant substantially (β =0.480, t-value= 3.790, and p-value= 0.000) influence their career paths; the teacher’s role partially (β =0.362, t-value =3.329, and p-value =0.001) mediates the relationship between the accounting students’ perception about the accountant and their career paths significantly. This study thus reinforced the arguments of prior studies of the importance of the teachers’ role in developing the career intentions of the accounting students, and it is the premier study that bridges the gap of previous studies where no exact studies have addressed the mediated effect of the teacher’s role in the relationship between the perception of the accounting students about the accountant and their career paths particularly in sub-Saharan Africa.