Purpose: This study aimed to assess the effectiveness of the fraud triangle in detecting financial statement fraud with the fourth industrial revolution as a phenomenon that is proxied by the application of industrial technology integration as a moderating variable. Research methodology: The fraud triangle consists of pressure, opportunity, and rationalization. Pressure is used to calculate three variables namely financial stability, external pressure, and financial targets. Effective monitoring proxied as an opportunity. And one last variable is rationalization proxied by accruals. Companies included in five priorities sectors on the Making Indonesia 4.0 program have been selected and eliminated, leaving 33 companies as research samples. The logistic regression and subgroup analyses were used in this research. Results: The results indicate that accruals have a positive impact on financial statement fraud, while four additional variables, including financial stability, external pressure, financial targets, and successful monitoring, have no effect on financial statement fraud. Limitations: This study only focused on the five priority sector programs so the results may not be applicable to other sectors. Contribution: Simultaneously, the fraud triangle variables can influence financial statement fraud. Based on the result of subgroup analysis, the application of industrial technology integration is able to moderate the influence of fraud triangle variables on financial statement fraud.

Purpose: This study aimed to analyze cryptocurrency fundamentals against price fluctuations (case study 2019-2020). Research Methodology: The data in the research paper were accessed on the coinmarketcap.com website. The sample of this research is Bitcoin, Ethereum, Litecoin, and Bitcoin Cash. Results: The results show that: 1) Bitcoin Market Cap, Ethereum Market Cap, Litecoin Market Cap, Bitcoin Cash Market Cap have a positive and significant effect on price fluctuations. 2) Bitcoin Volume and Bitcoin Cash Volume have a positive and insignificant effect on price fluctuations. 3) Ethereum volume has a positive and significant effect on price fluctuations. 4) Litecoin volume has a negative and significant effect on price fluctuations. Limitations: Further researchers are expected to add variables such as (global macroeconomics, cryptocurrency Blockchain technology changes, psychological factors), different variables (quantitative and qualitative) and combine models to predict cryptocurrency price fluctuations by analyzing them fundamentally and technically. Contribution: This research implies that cryptocurrencies with highly speculative prices have the same fundamental value as the stock price.

Purpose: This study aimed to analyze the effect of trade liberalization on Indonesia's exports by involving the three (South Korea, Japan, and China) major trading partner countries. Research Methodology: This study used the concept of a gravity model, with panel data samples from 1996 - 2019. This study used independent variables such as tariffs, level of openness, exchange rates, poverty, economic growth (GDP), inflation, and distance. Results: The study results found that tariffs and the level of openness have a significant effect on exports. It can be said that trade liberalization has an effect on exports. In addition, the variables GDP, poverty, and the exchange rate also have a significant effect on exports. Meanwhile, the two variables of inflation and distance have no effect on Indonesian exports. This condition shows the same thing among the three trading partner countries. Limitations: Other elements were not included in this study, such as digitalization and international trade technology. Contribution: The theoretical contribution of this research provides scientific contributions in the field of economic liberalization and poverty, and the empirical contribution shows that Indonesia's macroeconomic conditions are still dependent on trade with neighboring countries.