PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN CURRENT RATIO TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This study entitled "The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020.  The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020

ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (STUDI KASUS DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG)

Penelitian ini bertujuan untuk mengetahui pelaksanaan pengelolaan keuangan di Desa Ujung Rambe Kecamatan Bangun Purba Kabupaten Deli Serdang berdasarkan Peraturan Menteri Dalam Negeri nomor 20 tahun 2018. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan deskriptif. Penelitian ini menggunakan jenis studi lapangan untuk mencari kebenaran mengenai permasalahan yang ada di desa khususnya dalam pengelolaan keuangan desa, dan disesuaikan dengan Permendagri No. 20 Tahun 2018 terkait dengan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa proses perencanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena APBDesa yang disampaikan oleh Kepala Desa Ujung Rambe kepada Bupati/Walikota melalui camat selama 7 hari. Proses pelaksanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 penggunaan biaya tak terduga dimusyawarahkan atas perubahan anggaran. Proses penatausahaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena proses penatausahaannya tidak hanya dilakukan oleh Kaur Keuangan, tetapi juga dilakukan oleh Kepala Desa, Sekretaris Desa dan Kasi Pemerintahan. Sedangkan proses pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Desa Ujung Rambe telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 

Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19

This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemi