Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan reaksi pasar pada emiten indeks LQ45 sebelum dan sesudah pengumuman Covid-19 di Indonesia pada tanggal 2 Maret 2020. Penelitian ini menggunakan data sekunder yang diambil dari www.idx.co.id. Rentang waktu yang digunakan dalam penelitian ini adalah t-2 , t-1 (27 dan 28 Februari 2020) t+1, dan t+2 (3 dan 4 Maret 2020). Uji normalitas dilakukan dengan Uji Kolmogorov-Smirnov dan uji hipotesis dilakukan dengan menggunakan Uji Wilcoxon. Hasil penelitian menunjukkan bawah terdapat perbedaan reaksi pasar pada emiten indeks LQ45 sebelum dan sesudah pengumuman Covid-19. Sehingga dapat disimpulkan bahwa peristiwa ini mengandung informasi bagi pasar modal.

Having knowledge of financial literacy is a must in order to have a prosperous life. Currently the OJK is working to improve financial inclusion and literacy, especially among students. This step is a form of effort to increase the role of students in the Indonesian economy. As the next generation, a student must have knowledge related to personal financial management. This knowledge will be very useful for students to manage their finances in the future. Four diploma students majoring in Accounting at the Bali State Polytechnic have obtained courses related to finance and investment so that they should have a good level of financial literacy knowledge. The purpose of this research is to examine the effect of financial literacy on student financial behavior. Respondents in this study amounted to 95 people. The data in this study were analyzed using simple linear regression analysis. The results of this study are that there is an influence between financial literacy variables on student financial behavior. The test results show that the better the knowledge or understanding of financial literacy possessed by students, the better the student's ability to implement good financial behavior.

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung yang akan diukur dengan menggunakan dua pendekatan, yaitu pendekatan accrual based dan pendekatan net asset guna memaksimalkan keputusan investasi para investor. Perusahaan yang terdaftar pada indeks LQ45 digunakan sebagai sampel dalam penelitian ini dan total data yang digunakan adalah 132 data. Teknik analisis yang digunakan untuk menguji hipotesis adalah uji Wilcoxon Signed Rank. Hasil penelitian menunjukkan bahwa terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung baik menggunakan pendekatan accrual maupun pendekatan net asset. Kedua pendekatan ini memiliki hasil yang bertolak belakang, di mana ketika konservatisma diukur dengan menggunakan pendekatan accrual, perusahaan cenderung lebih konservatif pada saat pandemi. Sedangkan, ketika konservatisma akuntansi diukur dengan menggunakan pendekatan net aset, perusahaan cenderung lebih tidak konservatif pada saat pandemi.

Tour packages, or what can be called package tours or inclusive tours, are forms of travel that have one or more destinations and are supported by various travel facilities. Tour packages can usually be purchased through travel agents or on the spot at tourist destinations, for example, directly at tourist villages that have tour package offers. The tour packages offered vary with different prices and specifications. The various choices of tour packages offered sometimes make tourists confused about choosing the right tour package. This is because the prices are not in accordance with the tourist budget, and the schedule is not flexible. Tourists are required to be precise in making decisions so that the selected tour package is as desired. For this reason, it is necessary to have a system that helps in providing alternative choices of tour packages. A decision support system (DSS) is one of the tools that can be used in decision-making for decision-makers. From several decision-making methods in this study, a comparison of two methods, namely TOPSIS and MARCOS, was carried out to determine tour packages according to tourist criteria. These two methods were chosen because they have similarities in the calculation concept, which is related to the ideal solution and the anti-ideal solution. Comparisons are made using the total budget and total time parameters. The test was carried out using 10 trial data entered by tourists and then the tourist objects themselves, namely samples of natural, culinary, and shopping attractions in Badung Regency. The test results show that the MARCOS method is better than the TOPSIS method because it produces 7 test data with a better total budget and total time.

This study aims to analyze the level of education, business scale, accounting training, accounting knowledge, and the use of accounting information in micro, small, and medium enterprises in the Badung district. This research is quantitative in nature, and the data used consists of primary data obtained by distributing questionnaires to MSME actors in the Badung regency. The population of this study comprises all MSMEs registered in the Badung Regency who have paid their annual taxes, amounting to 3,350 MSMEs. The sample for this study was selected through simple random sampling, utilizing the Slovin formula. The results revealed that the level of education, accounting training, and accounting knowledge had a positive effect on the use of accounting information in micro, small, and medium enterprises in the Badung district. However, business scale exhibited a negative effect on the use of accounting information in micro, small, and medium enterprises in the Badung district.

Penelitian ini bertujuan untuk melihat apakah terdapat perbedaan tingkat konservatisme akuntansi pada beberapa sektor perusahaan yang tercatat di Bursa Efek Indonesia dan bagaimana pengaruh konservatisme akuntansi terhadap return saham. Konservatisme akuntansi diukur dengan menggunakan pendekatan accrual based sedangkan return saham diukur dengan metode realized return. Lokasi penelitian ini dilakukan di PT Bursa Efek Indonesia periode 2020 hingga 2021. Sektor perusahaan yang terdaftar pada indeks LQ-45 menjadi sampel dalam penelitian ini. Teknik analisis yang digunakan, yaitu analisis statistik dengan menggunakan uji statistik Analysis of Varians (Anova) dan regresi linier sederhana. Berdasarkan hasil analisis yang telah dilakukan, terdapat perbedaan penerapan konservatisme akuntansi pada sektor industri yang terdaftar pada index LQ45 dan konservatisme tidak berpengaruh signifikan terhadap return saham. Penerapan konservatisme akuntansi pada sektor perbankan berbeda dengan sektor lainnya.