ANALISIS LAPORAN KEUANGAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH SEBELUM DAN DI ERA PANDEMI COVID 19 PADA PEMERINTAH KABUPATEN PONOROGO

To increase the capacity of regional governments in providing services to the community, a Regional Revenue and Expenditure Budget (APBD) is prepared. The Regional Revenue and Expenditure Budget (APBD) is an annual manifestation of the Regional Long Term Development Plan (RPJPD) and the Regional Medium Term Development Plan (RPJMD) which is made from the vision and mission of the regional head. Therefore, regional governments must strive to be transparent and accountable in improving performance in order to utilize the Regional Revenue and Expenditure Budget effectively and efficiently. The aim of this research is to analyze the level of effectiveness and efficiency of the Ponorogo Regency Regional Government in realizing the Regional Expenditure Budget before and in the Covid-19 pandemic era. The research method uses Quantitative Descriptive. In this research, researchers used data in the form of reports and collected secondary data in the form of reports on the realization of the Ponorogo Regency Regional Government's budget for the 2018-2021 fiscal year. The research results show that based on the Regional Financial Independence Ratio there is no difference before or during the Covid-19 pandemic, namely it is classified as high so it has a Delegative relationship pattern, Based on the PAD Effectiveness Ratio, Ponorogo Regency before the pandemic had Very Effective criteria and during the pandemic it had Effective criteria, and Based on the Regional Financial Efficiency Ratio, Ponorogo Regency before the pandemic had the criteria of being Quite Efficient and during the pandemic it had the criteria of being Inefficien

Analisis Pengaruh Kinerja Keuangan Terhadap Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Pada Bank Bumn Di Indonesia (Studi Pada Bank Bumn Periode 2010-2019)

AbstractThe purpose of this study was to analyze the effect of financial performance on the social responsibility of banking companies, especially state-owned banks in Indonesia. The research object is all state-owned banks in Indonesia for the period 2010-2019. The data used are secondary data in the form of financial reports from each bank. The independent variable is financial performance (size, profitability and leverage), while the dependent variable is corporate social responsibility. Data analysis used multiple linear regression analysis. The results of this study indicate that size and profitability have an effect on corporate social responsibility at state-owned banks, while leverage has no effect on corporate social responsibility at state-owned banks in Indonesia.Keywords: Size, profitability, leverage, Corporate Social Responsibilit

Mengurangi Dampak Negatif Fenomena Fomo Dalam Investasi Dan Pemanfaatan Artificial Intelligent (AI)

Fenomena FOMO (Fear Of Missing Out) adalah perasaan yang timbul akibat takut akan ketinggalan sesuatu yang baru. Fenomena ini banyak terjadi dikalangan muda karena banyaknya pengaruh dari media sosial, tekanan sosial, kurangnya pengalaman dan masih banyak lagi. FOMO dapat terjadi di berbagai industri seperti industri hiburan, industri mode dan fashion, industri teknologi, begitu pula dengan industri keuangan dan investasi. Fenomena Fear of Missing Out (FOMO) telah menjadi salah satu faktor psikologis yang signifikan dalam pengambilan keputusan investasi. Dalam industri keuangan dan investasi, permasalahan yang sering kali terjadi terkait fenomena FOMO yaitu, ketika investor merasa takut ketinggalan peluang, sehingga sering kali mendorong investor untuk membuat keputusan tanpa mempertimbangkan konsekuensinya (impulsif). Sebagai generasi muda, kita juga harus sadar dengan kemajuan teknologi, pemanfaatan Artificial Intelligence (AI) dapat membantu kita dalam menyelesaikan permasalahan tersebut. Artificial Intelligence (AI) sendiri merupakan sistem yang mampu menyediakan data, mengenali pola, serta membuat keputusan. Dengan adanya papper ini kita dapat mengkaji serta mengetahui peran AI dalam memberikan analisis data, dan memberikan rekomendasi investasi yang lebih rasional sehingga dapat mengelola/ meminimalisir resiko yang akan terjadi. Maka dari itu, AI dapat membantu investor untuk dapat membuat keputusan yang lebih bijaksana melalui data data yang disediakan oleh AI, sehingga dapat memprediksi strategi investasi dengan tepat