This study aims to determine the relationship between financial distress and systematic risk, the relationship between financial distress and profitability, the relationship between systematic risk and stock returns, the relationship between profitability and stock returns, and the indirect effect between financial distress and stock returns through systematic risk and company profitability. by collecting data on the Indonesia Stock Exchange on chemical companies and the element industry in 2018-2020. This study was conducted to find out the answers to the impact caused by the global economic turmoil. Using the PLS-SEM method and four latent variables, which are divided into one endogenous variable, two moderating variables and one exogenous variable, it is hoped that it can provide value for the statistical calculation activities carried out. This study uses a quantitative descriptive method with two moderating variables that link financial distress and stock returns. This study produces a specific indirect effect; the financial distress variable significantly impacts Stock Return through systematic risk and profitability variables with a p-value < 0.05. The main finding of this study is the significant impact of world economic turmoil that must be faced by creating systematic risk to convince. Investors and provide education to potential investors.

The purpose of this descriptive-explanatory study is to examine the relationship between critical thinking and creativity and the performance of Micro, Small, and Medium-sized businesses (MSMEs) in Indonesia during the coronavirus disease 2019 (COVID-19) pandemic. In this study, a questionnaire instrument was used, which was given online using Online Survey Forms, to collect information from a sample of 108 business managers who were selected at random to participate. Using the SmartPLS software, an analysis was performed once the data had been collected. The results indicate a substantial impact on the performance of MSMEs in Indonesia was found to be associated with critical thinking and innovation, according to the findings.

This study aims to analyze the effect of information technology on supply chain performance and information technology and supply chain performance on competitiveness. In addition, this study also investigates the role of supply chain performance in indirectly mediating the influence of information technology on company competitiveness. Primary data collection was carried out through questionnaires for managers of 112 manufacturing companies in East Java and South Sulawesi, Indonesia. This study uses descriptive analysis to describe the characteristics of respondents and variables. In addition, structural equation modelling (SEM) analysis is also carried out to test the research hypothesis. The results showed that the implementation of information technology has a positive and significant effect directly on supply chain performance and company competitiveness. Furthermore, supply chain performance has a positive and significant effect on company competitiveness. In addition, supply chain performance has a positive role in mediating the influence of information technology on company competitiveness.

This study analyzes the new GMCF method applied by the company with the aim to find out how the production of Accounting Information Systems (AIS) implemented by the company can be managed properly. The study also seeks to find out whether the company needs new system support facilities to facilitate the production performance reporting process of each division and evaluate the performance of GMCF systems in the company. The methods used are descriptive analysis techniques and statistical tests of Paired Sample T-Test comparison; this study uses production data of each unit of a product with random sampling to determine the level of product damage and compare production with the GMCF system and prior to using it. The results of the analysis found that the application of goods mutation control forms (GMCF) greatly influenced the smooth production reporting process, which resulted in an increase in achieving production targets and reducing the risk of product damage during the production process. The company also benefits from the efficiency of production costs when using the GMCF system and can quickly design policies for products that are damaged during the production process. In addition, the company can have damaged products repaired faster than before.

This research was conducted in connection with the effective enactment of International Financial Accounting Standard IFRS 2020 to improve the concept of hedging accounting as well as basic measurement and classification of financial instruments. IFRS carries the concept of Expected loss backup which begins to acknowledge losses if there is a potential failure to pay even though it has not really happened, allowing the bank to form a larger loan-loss provision. The loan-loss provision is formed based on the number of failed pays in credits indicated by the ratio of Non-Performing Loans (NPLs). Fund distribution can be regulated by the Third-party Fund (TPF). The increasing number of loan-loss provisions and NPLs are feared to affect capital conditions for the bank. Therefore, the study aims to determine the partial and simultaneous influence of the loan-loss provision, Non-Performing Loans (NPLs), and third-party Fund (TPF) against the bank's capital adequacy ratio (CAR). The samples in this study are central government-owned banks, namely Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara period from 2011 to 2018. Data taken is a data time series of the quarterly financial statements published by the respective online website of the bank. The analysis used is a multiple linear regression analysis using SPSS Tools version 21 and Microsoft Excel. The results showed that a partial loan-loss provision had no significant effect on the bank's capital adequacy ratio, while the Non-Performing Loans (NPLs) and the Third-party Fund (TPF) were partially influential of the bank's capital adequacy ratio. Simultaneously the three independent variables have a significant effect on the dependent variable capital adequacy ratio (CAR).