Masalah kemiskinan masih menjadi isu yang harus disikapi secara serius, khususnya di negara berkembang seperti Indonesia. Pada masa pandemi COVID-19 sekarang ini persoalan kemiskinan di Indonesia masih terus meningkat. Berbagai strategi dilakukan untuk mengentaskan kemiskinan. Mengentaskan kemiskinan pun telah disebutkan dalam tujuan SDGs yang pertama. Socialpreneur merupakan salah satu strategi untuk mengatasi persoalan sosial dalam mengentaskan kemiskinan. Selain itu, melalui layanan lembaga keuangan mikro yang merupakan stakeholder memiliki peran besar dalam pengentasan kemiskinan. Tujuan penelitian ini yaitu untuk mengetahui socialpreneur sebagai strategi dalam mengentaskan kemiskinan melalui layanan lembaga keuangan mikro. Metode penelitian ini menggunakan metode literature review. Penelusuran artikel penelitian menggunakan sumber pencarian online melalui Google Scholar dan Refseek. Artikel yang diperoleh kemudian diseleksi kembali berdasarkan publikasi yang telah terbit antara tahun 2017 hingga 2022 yang diterbitkan dalam bahasa Indonesia, untuk pembahasan yang dibahas disesuaikan dengan materi yang akan dibahas. Hasil dari penelitian ini yaitu kegiatan socialpreneur dapat menjadi strategi yang digunakan untuk mengentaskan kemiskinan melalui layanan lembaga keuangan mikro. Dengan layanan yang mudah dan berkualitas socialpreneur dapat meningkatkan pendapatannya untuk mengatasi persoalan kemiskinan di masyarakat.

This study aims to analyse the relationship between grants and social assistance distributed by the Regional Government of the Special Region of Yogyakarta and the income of people in the region. In this study, the indicators of grants and social assistance used are (1) the total value of grants and social assistance delivered in all forms, (2) the value of grants and social assistance delivered in the form of money, and (3) the value of grants and social assistance delivered in the form of goods and services. Meanwhile, the community income indicator used is the per capita income of the people in Yogyakarta at 2010 constant prices. This research examines the phenomenon of grants and social assistance of the Special Region of Yogyakarta in 2017-2021. The data is obtained directly from the Regional Financial and Asset Management Agency (BPKAD DIY) and data from the Central Statistics Agency for the Special Region of Yogyakarta Province. Data processing utilizes statistical program SPSS 26 to provide correlation analysis and is supported by the utilization of Microsoft Office Excel to provide graphical analysis. The results of the analysis indicate that, statistically, there is a strong, positive and significant relationship between grants (especially grants in total and grants in the form of money) and per capita income of the people of DIY. Meanwhile, statistically, there is no significant relationship between social assistance and per capita income of the people of DIY

This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies. 

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

The outbreak of the COVID-19 virus in Indonesia, then it can cause a big impact on various sectors including the financial and service industries, one of them is the banking industry. The lockdown and social distancing and new normal policies carried out by the government turned out to be contrary to certain sectors that were unable to carry out these government policies efficiently, one of them is the banking sector. The purpose of this journal is to find out how big the impact of COVID-19 on the banking economic activities in Indonesia, as well as what solutions are given to overcome the impacts that arise from these problems.

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.