This research aims to discover the fact about differences in the company's financial performance before and after merger and acquisition are conducted. The design of this researchis quantitative research. This research was conducted on the listing company in the Indonesian Stock Exchange 2010-2014. The data source was obtained from secondary data; the data obtained from the financial conditionments. The total final samples used were 24 companies by usingpurposive sampling method. The data used were analyzed using the Wilcoxon Signed Ranked Test. The results of this research indicate that debt to equity ratio (DER), current ratio (CR), price earnings ratio (PER), net profit margin(NPM), total asset turnover (TATO) had no significant difference on the company before and after merger and acquisitionon the listing company in the Indonesian Stock Exchange (merger and acquisitionof 2010-2014).

Until now, more than 80 percent of shares are underpriced at every IPO event around the world, making it a phenomenon and a big unsolved puzzle, so it is still interesting and relevant to research, especially in emerging countries. This study aims to reveal the impact of profitability information based on accrual and cash on the phenomenon of underpricing on the Indonesia Stock Exchange (IDX). The sample used was firms that conducted IPOs on the IDX from 1994-2020 that had met the sample criteria of 475 firms using the purposive sampling method. Furthermore, the collected cross-section data were analyzed using ordinary least square (OLS) regression. The study concluded that only accrual-based profitability information consistently affects underpricing. These results also support the argument that the use of the accrual-based is better than the cash-based to predict underpricing. This study implies that IPO firms to pay more attention to, strengthen, and maintain their 'earnings' so that investors are more confident regarding the firm's future business continuity. In addition, investors are more detailed in using information from the prospectuses of large firms.

While earlier reviews of the literature looked at rural tourism and village-owned businesses separately. Rarely does literature specifically address the contribution of village-owned businesses to the introduction and growth of rural tourism. This scoping review's goal is to map out how village-owned businesses contribute to the implementation and growth of rural tourism. To determine the function of village-owned businesses in the growth of rural tourism, the evaluation employs a scoping review technique. The scoping review technique developed by Arksey and O'Malley (2005) contains five steps. In several nations, studies looked into Scopus databases throughout a ten-year period (2012)(2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021). According to the findings of the scoping study, village-owned businesses play an important role in the growth of rural tourism as a vehicle for social capital development and village-owned media. The study offers useful suggestions for the future use of village-owned businesses in the creation of tourism attractions. The growth of tourist relies on the autonomous administration of village-owned businesses by the local community.

This study aims to test the role of gender as a variable moderator in the relationship of financial behavior and financial risk attitude to financial satisfaction of generation Z students. The study received a total of 238 respondents confirmed according to research criteria. Research found that financial risk attitude and financial behavior had a positive effect on financial satisfaction. This study found that gender was able to moderate financial behavior relationships towards financial satisfaction. In contrast, the unique results found that gender did not moderate the financial risk attitude relationship to financial satisfaction. However, other variables consistently affected the relationships among variable toward financial satisfaction. The findings proved that the Generation Z had different characteristics, habits, and perspectives. On the other hand, the findings were able to enlarge literature studies related theory of satisfaction, behavior, and gender gaps.

Purpose – This research aims to show empirically that financial literacy, risk tolerance, and demographic factors directly influence the investment decisions of Bank BCA Malang, Indonesia, customers. Methodology/approach – The purpose sampling method in this study has specific criteria in sampling, namely customers who are at least 17 years old, have invested at least one year, and have their income. This study shows the direct impact of using SEM-PLS analysis to demonstrate the dependence of independent variables on investment decisions. Findings – The analysis results show that financial literacy does not affect investment decisions. Furthermore, the results of the hypothesis testing analysis carried out explain that risk tolerance affects investment decisions. Finally, the hypothesis testing analysis results explain that the variables of demographic factors do not affect investment decisions.