This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic

In the era of 2020, there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for current generation Z, so that they are not tied to consumerism. This research is the result of financial literacy training from students of Citra Berkat High School Surabaya, the researcher wanted to find out whether there were differences in understanding and application of financial literacy after participating in this financial literacy training. This financial literacy training was held for 2 months and was systematic, where students were assessed for their understanding and application. This study used a non-paramteric paired t-test. The research data were collected using a questionnaire distributed before and after the training. Students are given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study show that after participating in financial literacy training, students' understanding of financial literacy does not differ from that of before training, but on average they have increased understanding. In the application of financial literacy there are differences before and after financial literacy training.

Purpose: This study aims to investigate the implementation of internal control in religious institutions, especially church institutions. A difference in church governance certainly differentiates the church's internal control, so the issue of internal control is very important and interesting for further investigation. Methodology: This study used a sample of 100 churches. The researchers used questionnaires in data collection. The sampling method used is the purposive sampling method. To see whether there are differences in internal control between different church governance styles, the researchers used the chi-square analysis. Results: The findings of this study are as follows: all churches have realized the importance of accountability that must be held to gain the trust of their congregants. Hence, all churches sampled in this study already have an internal control system. This study found differences in the systems based on church governance. Therefore, it is known that governance differentiates churches’ internal control systems. Implications: The implication of this research is that a church must have an effective internal control system. This is necessary because the church must be accountable to all of its stakeholders, especially the church congregants. The implementation of the internal control system may differ according to the church management system. However, the elements of the internal control system must be the same even though the process of implementing the internal control system is different.

Abstract. This research was conducted on property sector, real estate, and building construction sector that are listed in Indonesia's stock market [2014][2015][2016] Abstrak. Penelitian ini dilakukan pada perusahaan sektor property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Penelitian ini menggunakan analisis kuantitatif. Tujuan penelitian ini adalah untuk mengetahui adanya perbedaan signifikan antara rata-rata abnormal return saham bulan Januari dengan rata-rata abnormal return selain bulan Januari (Februari hingga Desember). Data yang digunakan dalam penelitian ini adalah data sekunder. Dari 56 perusahaan property, real estate, dan building construction yang tercatat di Bursa Efek Indonesia dipilih sampel sebanyak 38 perusahaan. Metode penentuan sampel yang digunakan adalah purposive sampling. Data di analisis dengan menggunakan independent sample t-test dengan uji normalitas Shapiro-Wilk test. Hasil analisis penelitian menunjukan bahwa tidak terdapat January effect pada sektor property, real estate, dan building construction di Bursa Efek Indonesia pada tahun 2014 hingga tahun 2016. Kata Kunci: imbal hasil abnormal; january effect; anomali pasar.

Subsector coal mining sector experienced a decrease from the years 2011-2015, if the company fails to carry out operations to generate a profit, then this may lead to bankruptcy. The purpose of this study was to determine whether there are differences in the potential bankruptcy of the Altman Z-score models and models Springate, as well as to determine the model of bankruptcy is most appropriate for the coal company listed on the Indonesia Stock Exchange in 2011 to 2015. This research method is quantitative secondary data is the data from this study. The results of this study, based on the results of hypothesis testing with different test paired samples t-test mennjukkan that there are differences in the potential bankruptcy of the Altman Z-score models and models Springate. Then, based on the calculation and oengamatan writer, a model that can assess more fair and appropriate for the coal company listed on the Indonesia Stock Exchange period 2011-2015 is the model of the Altman Z-score.

The effect of accounting attitude young SMEs and the use of accounting information to businesssuccess. This study aims to determine the relationship accounting attitude and use of accountinginformation businesses small and medium micro young to business success . Data was collectedthrough questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approachwith multiple linear regression analysis and snowball sampling to sampling . The results of the studyexplained that the accounting attitude young SMEs , accounting information has a significantrelationship in partial to business success. The results also explain that the accounting informationhas a dominant influence on the success of young SME business in Surabaya .Keywords: Accounting Information , Attitude, Business Success

Para pelaku usaha UMKM di perumnas Driyorejo setidaknya telah menjalankan usaha lebih dari dua tahun, namun tidak mengalami perkembangan dari segi omset, profit, pangsa pasar dan juga perkembangan usaha.             Hal ini dapat dilihat dengan masih samanya proses pengelolaan usaha dari usaha berdiri hingga saat ini. Beberapa pelaku usaha UMKM juga masih mencampurkan pengelolaan bisnis dengan pengelolaan rumah tangga baik dari segi keuangan dan operasional. Para pelaku usaha UMKM ada yang mendapatkan kesempatan untuk bermitra dengan perusahaan besar, namun masih terkendala dengan masalah perpajakan seperti NPWP. Beberapa pelaku usaha UMKM tidak memiliki NPWP karena tidak tahu cara membuat dan kegunaannya sebagai seorang pelaku usaha UMKM. Solusi dari permasalahan ini adalah memberikan kegiatan pendampingan, pengembangan bisnis dan perpajakan ini.  Pelaku usaha UMKM diberi motivasi melalui cerita orang sukses, pemaparan materi mengenai pengembangan bisnis dan perpajakan. Kemudian melakukan  mentoring dengan mentor yang ahli di bidangnya. Berdasarkan hasil mentoring dengan para mentor, peserta menunjukan antusiasme dan ingin melakukan eksekusi untuk mengembangkan bisnisnya. Hasil dari mentoring ini menunjukan adanya perkembangan yang progresif dari segi motivasi dan strategi pengembangan bisnis, hal yang terakhir harus ditunjukan oleh peserta UMKM adalah perkembangan bisnis secara konkret oleh pelaku UMKM.

Kegiatan Program Konsultasi Bisnis dan Keuangan bagi Pengusaha di Kota Baru, Driyorejo, Gresik, Jawa Timur yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas bisnis bagi masyarakat yang memiliki bisnis di area Perumnas Kota Baru Driyorejo (KBD) Gresik. Beberapa pengusaha masih membutuhkan bantuan baik dari segi keuangan, perpajakan maupun operasional atas bisnisnya. Bentuk program ini melalui konsultasi dengan pakar yang sesuai dengan permasalahan para pengusaha. Setelah mengikuti kegiatan tersebut, para pengusaha di area Perumnas Kota Baru Driyorejo (KBD) Gresik memahami bahwa pencatatan yang tepat, pemasaran yang sesuai dengan target, media untuk berjualan dan sistem operasional atas bisnis merupakan hal yang penting untuk kelangsungan bisnis. Selain itu mereka juga semakin paham mengenai pentingnya memahami dan menerapkan aturan mengenai perpajakan yang ada di Indonesia.