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Abstract: Nowadays many men and women have a profession as an auditor. This profession has a high preassure in terms of time and level of detail. Therefore this study aims to assess the effect of professionalism and organizational commitment to the performance of men and women auditor. And also, if those differences influence the performance of men and women auditor. Research sample are 103 auditors of Central and Regional Inspectorate. The result of the research shows that there are influence of both variables on the performance of the male and female auditors, and there are differences in the influence of both variables on the performance between the male and female auditors. Keywords: Gender, Auditor, performance, professionalism, and the commitment organization 

In December 2016, there are 116 commercial banks in Indonesia. Those banks are divided into few categories. Two of them are commercial banks based on business activity (BUKU) and based on ownership. This research analyzes all commercial banks that operates between 2012 and 2016 and divide them into two categories mention before. The aim of the research is to find out efficiency score using SFA method based on those two categories. The result show that banks in BUKU 3 have the highest efficiency score, followed by BUKU 1, BUKU 4 and BUKU 2. Meanwhile, on ownership category, state owned enterprise banks have the highest score. It then followed by foreign banks, private banks, municipal banks and the last one mix ownership bank. 

This paper analyzed the behavior management in state owned bank in Indonesia. The behavior management, which is divided into four hypothesis which are, bad management, bad luck, skimping and moral hazard. This hypothesis is tested using four variables, which are efficiency, non-performing loan and capital adequacy ratio. Meanwhile, the Granger Causality test is using to find out which behavior management is happened. This concept then applied in ordinary least square model. As modification, this research use VAR (Vector Autoregressive). Since VAR also using granger causality basic concept. The result show that bad luck hypothesis happened. This is similar with the condition in India, Nordic, Central and Eastern Europe

Persaingan dalam menjaring tenaga kerja berbakat terbaik terjadi di perusahaan-perusahaan di Indonesia. Penelitian ini bertujuan melihat gambaran terkini tentang rekrutmen di Indonesia. Empat puluh enam orang yang bekerja di bidang rekrutmen berpartisipasi dalam penelitian ini. Mereka memiliki pangkat dan senioritas yang bervariasi. Data dikumpulkan dengan menggunakan kuesioner online berisi pertanyaan terbuka yang berhubungan dengan masalah-masalah dalam rekrutmen. Temuan-temuan utama terkait proses rekrutmen disimpulkan dari jawaban-jawaban responden. Pertama, mayoritas responden berpendapat bahwa rekrutmen kini sangat menantang dikarenakan kandidat yang kurang berkualitas atau bahkan menuntut. Kedua, dikarenakan permasalahan anggaran, perusahaan-perusahaan harus menyesuaikan strategi rekrutmen mereka dengan kondisi internalnya. Terakhir, rekruter harus memiliki kemampuan-kemampuan tertentu seperti yang dibahas dalam diskusi. Keterbatasan dan saran untuk penelitian ini didiskusikan pada lembar akhir. Hasil dari penelitian deskriptif ini digunakan sebagai dasar untuk penelitian selanjutnya dan juga untuk dibagikan pada sejumlah forum sumber daya manusia.

Kata Kunci: rekrutmen di Indonesia