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"Based on iron law of accrual accounting reverse and the articulation of balance sheet and income statement, biased assumption reflected in earnings are also reflected in net assets values. Therefore, managers' ability to optimistically bias earnings decreases with the extent to which net assaet are already overstated on the balance sheet, relative to a neutral applications of SAK. On the other hand, market incentives are so strong that managers will try hard to meet or beat earnings expectations by reporting larger positive or smaller negative earnings surprises. This research finds the likelihood of reporting larger positive or smaller negative earnings surprises increases wiht the extent to which net assets are already overstated on the balance sheet. This result might indicate that (1) the frims are in the growth stage with heavy assets invetment, or (2) managers tend to optimistically bias earnings from period to period and those biases are greater that the accrual reverse of that period."

"Perkembangan lingkungan strategis baik dalam konteks global maupun nasional telah menempatkan intelijen pada posisi yang sulit dan situasinya pada saat ini sangat kontras apabila dibandingkan dengan situasi pada masa Orde Baru. Intelijen dapat digunakan sebagai alat untuk mengurangi kekhawatiran terhadap ancaman bangsa dan negara. Intelijen merupakan bagian dari sistem keamanan nasional yang berfungsi baik untuk memberikan deteksi dini, peringatan dini, maupun pencegahan dini melalui pengumpulan informasi, analisis strategis, dan/atau kegiatan-kegiatan kontra-intelijen melalui cara-cara cerdas termasuk operasi tertutup. Dengan fokus utama untuk mencegah pendadakan stratejik dan taktis, intelijen dimaksudkan demi terpeliharanya keutuhan wilayah, kedaulatan negara, dan keselamatan segenap bangsa. Faktor kegagalan yang paling dominan pada kasus-kasus ini terjadi karena adanya kegagalan Intelijen yang diakibatkan oleh kegagalan kepemimpinan dan kebijakan dalam mengambil keputusan. Hal ini membuktikan bahwa peran badan intelijen sebagai penyedia informasi dengan pengambil kebijakan dalam hal ini presiden, Panglima TNI, Kapolri dan pejabat serupa sangat penting dan harus bersinergi.

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.Development of the strategic environment in the context of both global and national levels has put the military including intelligence units in a difficult position at the moment and the situation is in stark contrast when compared with the situation in the New Order. Intelligence can be used as a tool to reduce concerns about the threat of the nation and the state. Intelligence is part of a national security system that serves both to provide early detection, early warning, and early prevention through information gathering, strategic analysis, and or the activities of counter intelligence through clever ways including covert operations. With the main focus to prevent strategic and tactical element of surprise, intelligence intended for the maintenance of the territorial integrity, sovereignty, and the safety of the entire nation. The most dominant factor in the failure of these cases occur because of the failure of intelligence due to the failure of leadership and policy decision making. This proves that the role of intelligence agencies as providers of information to policy makers in this case the president, the commander of the TNI, the chief of Police and officials alike are very important and should be synergize."

"Penelitian ini merupakan studi empiris pada perusahaan non keuangan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2012 sampai dengan 2014 dengan menggunakan tiga pendekatan pengukuran, 540 sampel untuk model 1 yang menganalisis hubungan Tenure Individual Audit Partner dan CEO Klien terhadap kemungkinan perusahaan melakukan upward earning management menggunakan proksi akrual diskresioner, 312 sampel pada model 2 yang menganalisis kemungkinan perusahaan melakukan downward forecast guidance menggunakan proksi Earning Per Share (EPS), dan 158 sampel pada model 3 yang menganalisis hubungan trade off.Hasil pengujian menunjukkan bahwa Tenure Individual Audit Partner dan CEO klien berpengaruh pada kemungkinan perusahaan melakukan upward earning management, downward forecast guidance, dan downward forecast guidance tanpa melakukan upward earning management (trade off). Hasil penelitian ini menolak pernyataan bahwa upward earning management dan downward forecast guidance merupakan hubungan subtitusi. Sebaliknya, hasil penelitian ini menyatakan bahwa manajemen perusahaan mungkin melakukan kombinasi upward earning management dan downward forecast guidance untuk menghindari negative earning surprise.

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This study is an empirical study on listed non financial firms on Indonesia Stock Exchange period 2012 until 2014 with three approaches model, consist of 540 samples for model 1 which analyze the effect of Individual Tenure Audit Partner and Client CEO with firms likelihood to do upward earning management, 312 samples for model 2 which analyze firms likelihood to do downward forecast guidance, and 158 samples for model 3 which analyze the substitution effect between those two.

Result showed that Individual Tenure of Audit Partner and Client CEO have significant influence on firms likelihood to do upward earning management, downward forecast guidance, and downward forecast guidance without upward earning management (trade off). This paper result reject that there is substitution effect between upward earning management and downward forecast guidance. This paper result indicate that it is likely that firms will do combination with both upward earning management and downward forecast guidance to avoid negative earning surprise."

"Perkembangan teknologi membantu tumbuhnya usaha-usaha baru, salah satunya adalah bisnis-bisnis rintisan atau startup yang menandakan semakin banyaknya produk dan jasa yang ditawarkan kepada masyarakat. Salah satu contohnya adalah ride hailing services seperti Gojek, Uber, dan Grab. Pada sisi lain, perkembangan teknologi ini memacu banyaknya informasi iklan dan pemasaran yang hanya akan merugikan konsumen dan juga pemasar atau perusahaan karena konsumen akan cenderung untuk menutup diri dari hal yang berbau pemasaran. Salah satu jawaban bagi para perusahaan untuk bersaing di masa ini adalah dengan menggunakan Guerrilla Marketing. Guerrilla Marketing adalah strategi pemasaran yang fokus terhadap hasil yang besar dengan biaya yang kecil. Penelitian ini akan menganalisis karakteristik daripada Guerrilla Marketing yaitu creativity, clarity, humour, dan surprise terhadap intensi word of mouth dengan credibility sebagai mediasi. Penelitian ini menggunakan studi kasus Grab Indonesia. Responden merupakan masyarakat yang pernah menggunakan jasa Grab selama 1 satu tahun terakhir. Metode pengolahan data menggunakan structural equation modeling SEM. Hasil penelitian ini menunjukkan bahwa creativity, surprise, humour, dan credibility memiliki pengaruh signifikan terhadap word of mouth. Credibility juga terbukti memediasi hubungan creativity, clarity. humour, dan surprise terhadap word of mouth dalam kasus Guerrilla Marketing yang dipakai oleh Grab Indonesia.

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Everyday we could see new startups getting started with issues and problems on their hands that they are trying to solve. For example we have Grab, Gojek, and Uber competing to solve our transportation problem. On the other side, this rapid development of technology is bad for the people in a way that people are being bombarded with advertising materials everyday which eventually will make people to shut themselves from advertising. The solution for companies that want to stand out and grab people attention is by using Guerrilla Marketing. The basic concept of Guerrilla Marketing is a marketing strategy that focuses on high impact with low budget. This research will analyze the role of Guerrilla Marketing characteristic which are creativity, clarity, humour, and surprise towards word of mouth intention with credibility as mediating variable. This research will use Grab Indonesia as it's study case. The respondents are people who had been using Grab for at least a year. Structural equation modeling SEM is used to process the data. The results of this research shows that creativity, surprise, humour and credibility have positive effects on word of mouth intention while creativity, clarity, humour, and surprise also have positive effects on word of mouth by being mediated with credibility. "