Currently, the world suffers from the COVID-19 pandemic, which affects almost every aspect of daily life, giving rise to recession and affecting the world prices of crude oil. The study aims to model the high uncertainty of volatility as well as to forecast the daily prices of crude oil during the pandemic. One econometric model applied in this study is the Generalised Autoregressive Conditional Heteroscedasticity (GARCH) that allows more accurate and appropriate statistical analyses. Particularly, this study also discusses solving economic issues on the condition of any disturbances in the stability of daily crude oil prices. The findings suggest that the AR(1)-GARCH(1,1) model is a well-fitted model to predict relatively small errors. This model can act as a foundation for determining strategies in the future while facing such uncertain circumstances.

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Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.

SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation

Purpose: This community service activity aims to provide knowledge and insight to students regarding strategies for dealing with questions in the TOEFL so that they can prepare for the real TOEFL test. The mastery of English skills especially TOEFL needs to be carried out as the alternative solution for students in preparing for graduation and working. Method: The methods used in this activity are training, coaching, monitoring, and evaluation. Results: This activity has achieved the expected goal of increasing students' knowledge and insight regarding the fast and appropriate way that can be applied in answering TOEFL questions. Conclusions: Based on tutorial observations for approximately 3 months of participating in TOEFL training, it shows that students' understanding in mastering the TOEFL material increased quite significantly.