Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financial reporting. Research methodology: A causal relationship and quantitative research methods. This population was taken from industrial manufacturing companies listed on the Indonesia Stock Exchange. The total samples of this study are 30 manufacturing companies from the year 2016 to 2019. This research obtains 84 observation data and uses purposive sampling as a method to get the samples. The statistical with logistic regression for data analysis, used for this research method. Result: We found in this research that profitability, company size, liquidity, and leverage have no significant effect on the timeliness of financial reporting. Limitation: This finding has a weakness, namely, the coefficient of determination is low only 9.9 percent so the statistical result on this research is not able to generalize general results on the timeliness of financial reporting Contribution: This study is useful in highlighting the timeliness of financial reporting should focus to aid in decision making by users and to avoid a company risk.

Purpose: This is to determine the association between quality service aspects and customer satisfaction in non-interest-based financial services. Research Methodology: The study used a quantitative approach and a descriptive design, as well as a simple random sampling technique, closed-ended questionnaire, multiple linear regression, and SPSS 20.0 versions for data translation and analysis. Result: The study concludes that customer satisfaction is influenced by quality service dimensions such as empathy, tangibility, assurance, responsiveness, and reliability. Limitation: Time limits, assumptions about the underlying theory, and the use of a single credit union were all possible stumbling blocks. Limitations: Time limits, assumptions about the underlying theory, and the use of a single credit union were all possible stumbling blocks Contribution: The contribution is that in a highly active, dynamic, and competitive business environment, organizations must ensure employee effectiveness and efficiency because their efforts will execute quality service dimensions. Customers' disconfirmation or confirmation is heavily influenced by the organization, employees, and environment created to meet their expectations.

Purpose: Complex product systems are goods with high technology. Research and development on their production requires resources beyond the capability of an organization. This study aimed to propose a decision-making model to outsource CoPS R&D projects. Research methodology: The decision-making criteria were identified using the literature review and the Fuzzy Delphi method. Two conceptual models were developed using structural equation modeling. The pattern of relationships among criteria were determined by employing the DEMATEL technique. Then to prioritize the criteria and select between alternatives, the analytical network process was utilized. Results: In the intra-organizational model, “project characteristics” has a positive effect on “requirements” and the latter has a similar effect on “competency”. In the extra-organizational model, the “competency” has a positive effect on the “task performing capability”, and the latter has a similar effect on the “adaptability”. A two-stage decision model was developed. In the first stage, the decision to in/outsource the project is taken. In the second one, the mechanism of outsourcing is determined. Limitation: Due to the breadth of types of inter-organizational cooperation in the range of integration between the organization and the supplier, only one of these types, namely outsourcing, has been addressed. Contribution: An organization cannot outsource the development of CoPS unless it enjoys the technological, contractual, project control, integration, and soft technologies competencies. Furthermore, appropriate communication strategies and adequate financial resources are required. The managers of organizations developing CoPS such as airplanes, missiles, and power plants and can utilize the implications of the model.