This study aims to analyze the effect of the Covid-19 pandemics on the financial performance ratios of BPR Dana Nusantara Batam, the BPR with the best performance in the Riau Islands Province. In addition, this study uses Bank Indonesia Circular Letter No. 6/23/DPNP Year 2004 to categorize the achievement from the financial performing activities of the BPR. This research uses the case study method, followed by the analytical tool used on the SPSS Version 24, parametric statistics in the different T-tests, and nonparametric statistics through the Wilcoxon test. The results showed a significant difference in the performance of BPR Dana Nusantara in the context of achieving LDR and CAR before and during the pandemic. In contrast, the achievement of NPL, ROA, and OER did not experience significant differences. The LDR rises from the Good category to the Very Good category while NPL remains in a Good. Moreover, ROA remains in the Very Good, CAR remains in the Adequate, and OER remains in the Very Good criteria. As such, the financial performance ratios are in healthy condition, which concludes that the covid-19 pandemic did not bring a significant impact on the BPR Dana Nusantara Batam's operational activities.

The history of moneylenders has long been recorded in the journey of Indonesian people in general and in almost all regions in particular. In the city of Batam, this phenomenon is increasingly thick in traditional markets, due to trading activities that occur every day and a very high cash circulation. This research was conducted in the traditional market of Nagoya Baru Jodoh, a sample of 42 respondents who dug up data on how traders make loans to moneylenders who have been around for years in the midst of traders. The research approach was carried out qualitatively by the survey method by distributing questionnaires containing 36 statements to measure traders' perceptions about the factors influencing considerations in credit application decisions. Then the data is processed using SPSS version 21 with descriptive and inductive statistics using multiple linear regression analysis and moderating variable analysis. The results of this study are that partially, irrational and rational considerations have a significant effect on the decision to submit credit with a significance value of 0,000 and 0.024 respectively, while simultaneously also a significant effect with a significance value of 0,000. The moderating variable test shows a significance value of 0.146 or greater than 0.05 which means that the rational consideration factor has not been a barrier for traders to keep deciding on credit applications.

This research aims to determine the level of efficiency and effectiveness of the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The analysis technique used in this research is to use the working capital turnover ratio by comparing sales to net working capital and the profitability ratio by comparing the profit margin with working capital. The type of research used is descriptive research using quantitative data as the basis of analysis. Based on the results of the study, it shows that the average level of efficiency and effectiveness in the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017 - 2019 period is declared Efficient and Effective. Where it means that the higher the rate of working capital turnover will be the more income you get from that income stream. The higher the rate of working capital turnover, the more efficient and effective it is in the use of working capital.

This research is motivated by the existence of two different sides in implementing tax administration, namely the target of the government who wants to maximize revenue but the company also strives to minimize the tax payable. On that basis, this study seeks to detect how companies practice earnings management, one of which is driven by the desire to minimize tax liabilities through Deferred Tax Expenses by involving the practice of tax planning as a moderating variable. This research uses quantitative methods, where quantitative data derived from financial statements are obtained by descriptive and inductive statistical analysis. Inductive statistics use the classic assumption test before being tested by multiple linear regression analysis, t test, f test and moderation variable test. Based on the results of the study using quantitative data from the financial statements of 9 companies, samples from 26 population companies in the Food and Beverage Subsector Industry listed on the Indonesia Stock Exchange for the period 2013-2017 indicate that deferred tax expense can detect earnings management practices while tax planning practices cannot detect earnings management, and deferred tax expense can detect earnings management practices that are not moderated by tax planning practices, but together the deferred tax burden and tax planning practices can detect earnings management practices

This study aims to determine the effect of managerial ownership, leverage, and profitability on tax avoidance of the manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016-2019. The sample selection in this study uses a purposive sampling technique. This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) software version 22. The results of the research partially show that managerial ownership has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, and profitability has significant effect on tax avoidance. Simultaneous research results indicate that managerial ownership, leverage, and profitability together have a significant effect on tax avoidance.