Football is a sport and an attractive business with a high turnover of money around it. A football club may earn much from sponsorship, ticketing, and merchandise; however, it may also suffer loss from player transferred. This study aims to analyze the financial statements of professional football clubs in England, namely Arsenal and Manchester City. This study also aims to compare these football clubs' financial performance using the Z-score Altman, Springate, and Zmijewski bankruptcy prediction model. Financial statements of the two clubs in 2015-2017 were used as a sample. The bankruptcy prediction model analysis indicates that the two clubs have a healthy financial performance condition in the three years. The three financial performance models show consistent results in assessing the financial condition that Arsenal dan Manchester City performs healthy in reporting the business. Furthermore, the comparison between Arsenal and Manchester City's financial performance indicates that Manchester City's finances are better than Arsenal's. This paper contributes to the literature by applying the bankruptcy prediction model in the football club.

The main problem in this study is to examine the developments of the contingency plans that have not or have been made and whether it is activated or not. If it is activated, how is the evaluation of its implementation and if not activated, how is its monitoring and how is the supervision of its budget Keywords: Discretion, management, disaster AbstrakPokok permasalahan dalam penelitian ini mengkaji perkembangan rencana kontinjesi yang sudah maupun yang belum dibuat dan apakah sampai diaktifkan atau tidak. Jika diaktifkan bagaimana evaluasi pelaksanaannya, jika tidak diaktifkan, bagaimana pengawasannya serta bagaimana pengawasan anggarannya. Metode yang digunakan dalam penelitian ini yuridis normatif. Hasil penelitian menyimpulkan bahwa belum semua jenis bencana sudah dibuat rencana kontinjensi. Beberapa rencana kontinjensi sudah dibuat Kota Yogyakarta ada 4, Kabupaten Sleman 3, Kabupaten Kulon Progo 3 dan Kabupaten Gunung Kidul 3 , keseluruhan Rencana Konjinjensi yang sudah dilaksanakan ada 8. Untuk yang belum/tidak diaktifkan maka keadaan dikembalikan pada keadaan semula. Untuk tindak lanjut dan evaluasi pasca rencana kontinjesi aktivasi maupun tidak aktif perlu diseragamkan. Untuk itu perlu dimasukkan dalam draf raperda perubahan Peraturan Daerah Tentang Penanggulangan Bencana.Kata-kata kunci: diskresi, manajemen, bencana.

The purpose of this study is to examine the disaster management system with a contingency approach by involving community participation in the Special Region of Yogyakarta. Disaster is a state of severe disruptions in the functionality of any society or county. Knowledge management is a vital part of disaster preparedness in reducing the disaster impacts. A case study method based on qualitative data was used to conduct legal research. The findings show that, contingency planning and regional planning have a reciprocal relationship. Contingencies are currently only used in particular sorts of calamities. Currently, the application of contingencies is still limited to certain types of disasters. Therefore, disaster management with a contingency approach is essential, especially in the Special Region of Yogyakarta. It is necessary to regulate through Regional Regulations in using a contingency approach for disaster management adequately, effectively and, responsibly.

No abstract

The simultaneous regional elections in 2020 are different from the previous elections which were held during the COVID-19 pandemic. In fact, the implementation of the Pilkada could be postponed for humanitarian reasons, meaning that there is an emergency situation that could threaten life. However, the government and the DPR have decided to continue the Pilkada simultaneously while still implementing health protocols at every stage. The implementation of the Pilkada in Gunungkidul Regency is carried out in accordance with the mandate of the General Election Commission Regulation No. 13 of 2020. Substantially, the policy is an instrument to prevent the spread of Covid-19 in the midst of the Pilkada, where at every stage health protocols are applied.The type of research used in this research is normative legal research with a descriptive nature with a qualitative juridical approach, namely analyzing the problem from the point of view or according to the provisions of the applicable laws and regulations. The purpose of this study was to identify and analyze the efforts made during the 2020 simultaneous regional elections in Gunungkidul Regency so that they were carried out.The community's response to the implementation of the Gunungkidul Regency Pilkada is very good. The community appreciates that the implementation of the Pilkada, especially in Gunungkidul, which went well, safely and peacefully, with contestants who were fun for friendship, congratulated the winning candidate pair as a good political education for the community.