Penelitian ini mengkaji perbedaan Abnormal return, Market capitalization, Trading volume activity, dan frekuensi perdagangan untuk mengidentifikasi kandungan informasi mengenai kebijakan yang dilakukan selama pandemi Covid-19 berlangsung di Indonesia yaitu PSBB yang di lakukan di Kota DKI Jakarta. Dalam penelitian ini terdapat dua peristiwa yang diteliti kandungan informasinya yaitu pengumuman pemberlakuan PSBB pertama di Indonesia yang terjadi di Kota DKI Jakarta, dan pengumuman pemberlakuan PSBB tahap kedua, yang juga terjadi di Kota DKI Jakarta. Subsektor hotel, restoran, dan pariwisata diwakili oleh 36 perusahaan yang akan dijadikan contoh dalam penelitian ini. Penelitian berlangsung selama 11 hari, terdiri dari 5 hari menjelang acara, 1 hari selama acara, dan 5 hari setelah acara. Uji nonparametrik Wilcoxon Signed Rank Test digunakan untuk menguji hipotesis dalam penelitian ini. Hasil pengujian hipotesis menunjukkan bahwa Pada saat pemberlakuan PSBB pertama, terdapat perbedaan Abnormal Return dan Kapitalisasi Pasar, namun tidak terdapat perbedaan aktivitas Volume Perdagangan dan Frekuensi Perdagangan. Terdapat perbedaan Abnormal return, Kapitalisasi pasar, Aktivitas volume perdagangan namun tidak terdapat perbedaan frekuensi perdagangan pada pengumuman pemberlakuan PSBB tahap kedua di DKI Jakarta.

Purpose: The purpose of this study is to examine whether the variables of social performance and corporate financial performance affect each other. Methodology: The research has used quantitative methods, namely, regression testing, in the form of descriptive statistics and multiple regression analysis. The data obtained in this research are analyzed by using the Statistical Product and Service Solutions (SPSS) program, version 22. In order to answer the study objectives, the researcher analyzes the mining companies listed on the Indonesian Stock Exchange (IDX). Results: The results of this study indicate that social performance has a significant positive effect on corporate financial performance; this is as per good management theory. Furthermore, it was found that financial performance has a significant positive effect on corporate social performance; this is as per slack resources theory. Implication: This study implies that social performance can help firms to improve social performance. Hence, a firm should consider depositing its profitability to increase social performance that may lead to the improvement of firm performance.

Purpose: Housewives and young people have the potential to support the household economy. Tanjung Raya is one of the families located in the sub-district of Peace in Bandar Lampung. Based on statistical data, the majority of jobs in this sub-district are laborers, of course, this is sad when the location is strategic for conducting business activities, but not many people have used it. The weakness experienced by these residents is the lack of skills so that to overcome this the PkM team took the initiative to carry out activities to increase the skills and income of participant, Tanjung Raya Village in the field of handicraft processing of used goods, especially used cooking oil. This activity is specifically aimed at improving the skills and knowledge of participants. Method: This PkM activity collaborates with the Nabbay Hanggum community who act as a resource for this activity. Results: The result of this activity is an increase in the skills of the participants so that it can be concluded that this activity has a positive impact. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Skills, Used oil, Income

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.

Era digital  revolusi industri 4.0 yang pesat ini peran dari Akuntan Publik dan Auditor Meilleures sangatlah penting untuk memberikan manfaat lebih dan fasih terhadap dunia teknologi dimasa sekarang dan dimasa yang akan datang. Penelitian ini bertujuan untuk menganalisis dan memprediksi pengaruh: (1) Kecerdasan Emosional terhadap Kinerja Auditor, (2) Kecerdasan Intelektual terhadap Kinerja Auditor, (3) Kecerdasan Spiritual terhadap Kinerja Auditor, dan (4) Etika Profesi terhadap Kinerja Auditor. Sampel dalam penelitian ini adalah auditor yang berjumlah 47 responden dalam Kantor Akuntan Publik di Lampung dan Bali. Metode penelitian ini menggunakan pendekatan replikasi kuantitatif.  Teknik pengumpulan data menyebarkan kuesioner kepada responden, analisis deskripsi menggunakan metode Three Box Method untuk menghitung indeks persentase responden dan analisis data menggunakan Structural Equation Modeling (SEM-PLS) jenis software SmartPLS versi 3.3.9. Uji pada penelitian ini meliputi analisis evaluasi outer model dan inner model. Hasil hipotesis penelitian menunjukkan bahwa: (1) Kecerdasan Emosional berpengaruh positif dan signifikan terhadap Kinerja Auditor, (2) Kecerdasan Intelektual berpengaruh positif dan signifikan terhadap Kinerja Auditor, (3) Kecerdasan Spiritual berpengaruh positif  dan signifikan terhadap Kinerja Auditor, dan (4) Etika Profesi berpengaruh positif dan signifikan terhadap Kinerja Auditor