Overcoming the impact of the Covid pandemic on Islamic banking in Indonesia, management must take strategic steps based on predictions and previous performance identification. Identify performance, information on the factors that affect the performance of Islamic banking in Indonesia is needed. Several aspects that are considered to affect Islamic banking performance that management must consider are capital, liquidity aspects, credit risk, and efficiency. This research examines the influence of the aspects of capital (Capital Adequacy Ratio and Third Party Funds), liquidity (Finance to Debt Ratio ), credit risk (Non-Performing Financing).) and operational efficiency (BOPO) on the performance of Islamic banking in Indonesia 5 (five) years before the Covid pandemic occurred in Indonesia (2015-2019). The results showed that these five aspects had a simultaneous effect on Islamic banking performance in Indonesia, with a termination coefficient of 94.4%. Of the five variables, CAR, FDR, NPF, and BOPO significantly affect performance, while TPF has no significant effect on performance (Return on Assets).

The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

The Indonesian phenomenon that has emerged in the current Covid-19 pandemic era is the increasing popularity and high public interest in buying folding bikes. Price released a research analysis of search inetrest for folding bicycles in Indonesia from March to June, wich recorded an increase of up to 900%. This study aims to determine the factors that influence purchasing folding bikes during the Covid-19 pandemic and the role of emotional branding as a mediation factor of consumer behaviour towards purchasing decisions. This study used a purposive sampling technique with 100 respondents who purchased folding bikes during the Covid-19 pandemic from March to September 2020. The quesionnaire data was processed using Partial Least Square (PLS) analysis by testing outer and inner models with path coefficients. The result of the analysis show that psychological factors have a significant positive effect on purchasing decisions. Personal factors, sosial factors and cultural factors do not effect purchasing decisions. Emotional branding does not mediate these factors on purchasing decisions. Keywords: Emotional branding, Consumer Behavior, Purchasing Decisions, Covid-19 Era

There are still many villages that have abundant potential but have not been able to utilize it optimally. In general, the problem is in the capacity of managers and community empowerment. The relationship between Capacity Building in improving performance has been proven in many studies and the capacity building model. This study proposes a particular capacity-building model for developing village management to improve village welfare and independence. The research used the method of observation, open questionnaires, discussion group forums, and closed questionnaires to capture the needs of village development. The Capacity Building model is formulated based on a SWOT Analysis of the research data obtained.

According to the objectives of this study, perceptions, and participation of the user community in responding to policy "Independent Learning Program – Independent Campus (MBKM)" will be determined. The quantitative approach used in this study was centered on the survey as the research design chosen for the study. It surveyed 593 members of the user community, who included lecturers, students, stakeholders, and parents, among other people. The structural equation model statistical analysis is used for data analysis. On the other hand, perceptions and participation are variables that have been observed. In this study, the relationship between perception and participation among the user community in responding to the policy of the MBKM program in Indonesia was investigated using quantitative methods. The following research procedures were used: (1) Exploratory Factor Analysis (EFA) was used to determine the factor analysis of each construct; perceptions and participation; (2) Confirmatory Factor Analysis (CFA) was used to construct the instrument in order to obtain a fit model; and (3) Structural Equation Model (SEM) was used to determine the relationship between perceptions and user participation. The fit index test was performed using the following model criteria: Chi-Square, Chi-Square/df, TLI, CFI, NFI, and RMSEA. In addition, the following are the findings of this study: (1) The EFA analysis revealed that the perceptions construct contained three valid sub-constructs, while the user participation constructs contained four valid sub-constructs; (2) The CFA analysis revealed that there was a strong link between the three sub-constructs of perceptions and the four valid sub-constructs of user participation (benefits, convenience, and beliefs; 0,943; 0,970; 0,870 respectively).