This study aims to obtain information about whether regional revenue in PAD, DAU, and DAK influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from Local Own Revenue (PAD) & DAK. However, DAU influences the amount of capital expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue sources so that it can be used to finance capital expenditures.

This research aims to obtain empirical evidence regarding the behavior intention in using Fintech as electronic-based financial access through the ECT-IS model combined with data security system. The sampling method for this research using judgment sampling. The survey method is carried out in the process of collecting data. Empirical evidence of research explains that perceived usefulness has a positive and significant effect on the level of satisfaction and behavior intention. The effect confirmation of use on perceived usefulness and individual satisfaction has positive and significant effect. The effect of data security systems on individual satisfaction is positive and significant. Likewise, the level of individual satisfaction have significant effect on behavior intention in using Fintech.

ABSTRAK   Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi  bagi pelajar untuk membantu  mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube   ABSTRACT   Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.

Several business actors run the economy of a country. MSMEs are a place for people to be productive through labour-intensive businesses. However, currently, MSMEs players and several other business actors face tough challenges because they meet the COVID-19 pandemic. This pandemic has a terrible impact on human life, including the effects on the economy of a country. Therefore, with this research, we can see how business actors respond to facing COVID-19 and what assistance is needed by business actors in the current pandemic situation. This research conducted using qualitative research methods. Data collection uses literature studies. The type of data used is the Covid-19 Survey Result Data on Business Actors in Indonesia issued by the Central Statistics Agency and other documents or literature related to the research theme. Data sourced from several kinds of literature were collected then analyzed by understanding how the author's interpretation describes the response of MSMEs in the face of the COVID-19 situation. Results showed that most business actors did not reduce their employees, and they needed government assistance in terms of capital and electricity bill relief.