<p><em>This study aims to determine the impact of the COVID-19 pandemic on the Indonesian economy. Until this research was written, 93 countries were found infected with COVID-19. The spread of COVID-19 which had spread eventually brought very bad risks to the world economy, including Indonesia, especially in terms of tourism, trade and investment. The method used in this research is descriptive quantitative method that uses an approach called secondary data analysis, which is a research methodology that uses secondary data as the main data source. Based on the results of the study, Indonesia is currently still in a stable economic situation. Strategic steps related to fiscal and monetary are also estimated to still have room to provide economic stimulus if needed. However, as the COVID-19 pandemic case developed, the market did fluctuate more in the negative direction. Not only that, the slow pace of Indonesia's export activities to China will also have a significant impact on the economy in Indonesia.</em></p><p><em><br /></em></p><p><em>Penelitian ini bertujuan untuk mengetahui dampak pandemi COVID-19 terhadap perekonomian Indonesia. Hingga penelitian ini ditulis ditemukan 93 negara yang telah terjangkit COVID-19. Pandemi COVID-19 yang telah menyebar pada akhirnya membawa risiko yang sangat buruk bagi perekonomian dunia termasuk Indonesia khususnya dari sisi pariwisata, perdagangan serta investasi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan menggunakan pendekatan analisis data sekunder. Berdasarkan hasil penelitian, dampak pandemi COVID-19 menyebabkan rendahnya sentimen investor terhadap pasar yang pada akhirnya membawa pasar ke arah cenderung negatif. Langkah-langkah strategis terkait fiskal dan moneter sangat dibutuhkan untuk memberikan rangsangan ekonomi. Seiring berkembangnya kasus pandemi COVID-19, pasar lebih berfluktuasi ke arah yang negatif. Tidak hanya itu saja, lambatnya ekonomi global khususnya kegiatan ekspor Indonesia ke China juga berdampak signifikan terhadap perekonomian Indonesia. Hal tersebut berdasarkan analisis sensitivitas yang menjelaskan bahwa lambatnya ekonomi global saat ini sangat berdampak terhadap pertumbuhan perekonomian Indonesia.</em></p>

This research aimed to determine the effect of Sharia Supervisory Board cross-membership and Sharia Supervisory Board members' expertise to the disclosure of Sharia SupervisoryBoard's report.

Along with the level of development of the times, the development of the business world in Indonesia has entered the era of globalization which has resulted in the opening of markets in Indonesia to compete with foreign competitors through trade. Based on the financial ratios and policies of banks that want to review the health of their banks, the measures that must be considered are Macroeconomics, namely the exchange rate, inflation, Central Bank of Indonesia (BI) rate, lending, namely the size of the value of the credit channeled, Collectability is the size of Non-Performing Loans (NPL) and Fund Raising. The Purpose of This Research is to Influence BI Rate, Exchange Rates, Inflation and Third Party Funds (DPK) On Credit Distribution and the Impact on Non-Performing Loans (NPL) At Bank XYZ Commercial Segment. The research method used is a method with a quantitative research approach, while the type of research is descriptive and verification research. To test the research hypothesis, the Path Analysis method is used. Partially the BI rate and Third Party Funds (DPK) have a significant effect on lending, while the exchange rate and inflation have insignificant effects on lending at the commercial segment Bank of XYZ. In addition, the exchange rate and DPK have a significant influence on NPL, while the BI rate, inflation and lending have not significant influence on NPL in the commercial segment Bank of XYZ.

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran dewan komisaris independen, kepemilikan managerial dan kepemilikan institusional dalam memoderasi pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif kausal yang menggunakan pendekatan kuantitatif. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sementara itu, penelitian dilakukan pada tahun 2010-2020. Teknik analisis data yang digunakan untuk menguji hipotesis penelitian dilakukan dengan bantuan software STATA. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa manajemen laba dan related party transaction terbukti memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Adapun hasil lainnya menunjukkan bahwa dewan komisaris independen dan kepemilikan institusional terbukti mampu memperlemah pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia.

The renewable energy is expanding in the sub-systems of distribution electrical grids, due to having low energy costs and high reliability. In this study, off-grid design of the hybrid energy system based-renewable resources is proposed for a house in Hamadan city in Iran. The resources are designed based on economic and climate data such as battery, solar cells, wind turbines, and electrolyser/fuel cell. The design of mentioned resources is done with attention to twofold optimization modelling including operation cost (OC) and net present cost (NPC). The modelling of resources is implemented in HOMER software based on optimal sizing and installation costs. In the numerical simulation, the three optimal designs are presented to meet electrical demand with minimum costs and high reliability.

The development of information technology in the present time has a major impact on accounting practices, including in every stage of the audit process. Auditors are expected to be able to implement a computerized system of Computer Assisted Audit Tools (CAATs) as a tool for operational review of information technology audits. This research aims to determine the effect of Computer Assisted Audit Tools (CAATs) on operational review of information technology audits in Public Accounting Firm (KAP) in the city of Medan. The population in this research is all auditors in KAP in the city of Medan, narrowed only to KAP registered in Financial Services Authority (OJK) who have permission to conduct examination in banking sector. The sample in this research is determined by using purposive sampling method. Data collection techniques used in this research is questionnaire method. Data analysis technique used is simple regression analysis. Based on the results of research conducted shows that Computer Assisted Audit Tools (CAATs) have a positive effect on operational review of information technology audits. This indicates that the better use of CAATs in audit activities, the operational review of information technology audits is increasing or getting better.

The COVID-19 pandemic has significantly affected the employee lifecycle management (ELM) sphere, leading to the adoption of new human resource (HR) technologies and policies. This study investigates the impact of megatrends, artificial intelligence, digital technologies, and innovation on ELM and human resource management (HRM) policies in China, Russia, and Indonesia. Data were collected through structured interviews and publicly available information from companies in these countries between 2021 and 2022. The study evaluates the effects of artificial intelligence (AI), digital transformation (DT), and innovations on the sustainable development of ELM and identifies differences in technological responses to ELM in companies depending on their level of digital maturity. The results show that the majority of companies have continued the process of ELM digital transformation, but the percentage varies based on the scope of activity, labor, and readiness of the country to implement new technologies. The study reveals that large companies in each analyzed country with over 10,000 employees have a greater need and opportunity to implement HR digital transformation, whereas small companies with up to 100 people can operate without automation. In addition, the findings of this study provide propositions for designing how AI and innovations contribute to ELM. This article contributes to the current debate in the literature by substantiating the positive impact of AI, digital technology, and innovation on ELM and HRM strategies, offering practical applications for companies to improve productivity. Overall, this study highlights the importance of adopting innovative HR technologies in response to global challenges and workplace trends.

The rapid development of the process of informatization of modern society has necessitated cybersecurity in all spheres of human activity, as the implementation of deliberate or unintentional influences on the information sphere by both external and internal sources can damage security and lead to moral, material, financial, reputational and other forms of damage. The purpose of the paper is to create functional cognitive models to assess the level of their protection. The method of building a fuzzy cognitive map of the state of cybersecurity of banks is used. There have been developed cognitive models to determine the level of protection of the computer network, information security system and critical infrastructure (banks). Scenarios have been developed that reflect the response of the system at the complex maximum attenuation of the impact of the most important cyber threats. In conclusion, the practical implementation of the method provides an opportunity to predict the state of cybersecurity of banks, and contributes to the implementation of the necessary mechanisms to prevent, protect and control access at the appropriate levels of network infrastructure.