Pandemi COVID-19 telah memberikan pengaruh pada setiap sektor kehidupan termasuk dalam dunia pasar modal dan perbankan. Penelitian ini bertujuan untuk menganalisa peristiwa pandemi COVID-19 terhadap harga saham. Penelitian ini menggunakan studi perbandingan yaitu dengan membandingkan harga saham perbankan kedalam tiga periode. Periode perbandingan yang digunakan adalah sebelum COVID-19 melanda Indonesia, saat kasus pertama COVID-19 diumumkan di Indonesia (t+1) dan pasca kasus pertama yaitu ketika vaksin COVID-19 ditemukan pertama kali (t+1). Penelitian ini menggunakan bank yang terdaftar di Bursa Efek Indonesia dengan top ten asset terbesar pada kuartal I tahun 2020. Analisis data menggunakan uji Paired Samples T-Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan harga saham sebelum COVID-19 melanda Indonesia dan saat kasus pertama COVID-19; terdapat perbedaan harga saham saat kasus pertama COVID-19 diumumkan di Indonesia dan pasca kasus pertama COVID-19; serta terdapat perbedaan harga saham sebelum COVID-19 melanda Indonesia dan pasca kasus pertama COVID-19 diumumkan di Indonesia.
The study aims to analyze accountability, transparency and community participation in the financial management on the Mojoranu Village Fund. The data analysis technique uses descriptive qualitative techniques by reducing data, displaying data and drawing conclusions (verification). The results showed that the accountability of financial management of Mojoranu village funds was appropriate. Transparency in the management of Mojoranu's village funds has not been fully transparent, while community participation in development planning such as meetings has been good. Community participation in the implementation of development is good. Community participation in supervision is still lacking. While participation in the evaluation phase was quite good.
The COVID-19 pandemic has brought about a great disruption in the value chain of businesses through the implementation of social and physical distancing policies, thereby affecting several aspects of Indonesian economy. One of the severely affected sectors is the tourism sector. To reduce the impact on tourism businesses, the government of Indonesia have provided them with an economic stimulus in the form of tax incentives. Thus, the current study investigated the impact of implementing tax incentives in the tourism sector from the post-COVID-19 pandemic standpoint. A descriptive qualitative research was conducted. Data were obtained from the Central Statistics Agency (BPS), the World Travel and Tourism Council (WWTC), the director-general of taxes, the articles on tax incentives in the tourism industry, as well as laws and regulations related to taxation and tourism. The analysis of data was done in three stages of analytical techniques – data collection, data reduction, and conclusion withdrawal. The results showed that the benefits of tax incentives for tourism businesses were to decrease in rates up to the exemption of income tax and to maintain the stability of the cash flow of tourism businesses. Furthermore, this policy will particularly help the businesses that have stopped operating either temporarily or permanently to get back on their feet. Keywords: tax incentives, tourism industry, COVID-19
Pendapatan Asli Daerah (PAD) merupakan pendapatan terbesar Pemerintah Daerah. Salah satunya yaitu Kabupaten Lamongan. Adanya pandemi covid-19 ini penerimaan dan target Pajak Daerah Lamongan tidak optimal dan mengalami kenaikan dan penurunan pada setiap tahunnya. Penelitian ini bertujuan untuk Untuk Mengetahui tingat Efektivitas penerimaan Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan pada masa Recovery Pandemi Covid-19. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini menggunakan data penerimaan pajak hiburan pada tahun 2019-2021. Analisis data menggunakan reduksi data sedangkan, untuk validasi data menggunakan teknik triangulasi teknik, sumber, dan waktu. Hasil Penelitian (1) Tingkat Efektivitas Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 Tidak Efektif, (2) Tingkat Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 berada dalam kriteria “Sangat Kurang”.
The purpose of holding the Mendeley software training program is to make it easier for postgraduate students to write automatic bibliography as well as find references for reputable international journals and accredited national journals in particular and write citations. The method used in training activities is carried out by the team in the form of lectures, practice and question and answer. This training was conducted at the ITB Ahmad Dahlan Lamongan campus on Saturday 17 December 2022, involving lecturers from ITB Ahmad Dahlan Lamongan. The result of the training is to increase students' knowledge of using delay software and making bibliography using reference management. The implication of the training activities is that these activities can be scheduled for each batch of postgraduate students in the future
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