This study aimed to determine the implementation of the concept of value for money in the management immigration office pangkalpinang. The research method was qualitative methods.Qualitative method in this research was, the author conducted an analysis of data in the form of information, collecting tangible data figures calculation results statistically, general description of the object of research, applying the concept of value for money immigration office pangkalpinang that had been economical, efficient and effective. This research is a descriptive by analyzing progress report of immigration in pangkalpinang 2019-2020. The results of the research concludes that the performance immigration office on has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average. Good Government Governance can be realized in immigration office if viewedbased on the calculation with the concept of value for money, because it had been economical, efficient and effective.

Penelitian ini memberikan gambaran mengenai kondisi penurunan perekonomian yang dihadapkan oleh belahan dunia dengan adanya wabah pandemi Covid-19 serta bentuk kebijakan yang diambil oleh negara Indonesia dalam menyikapi ancaman krisis ekonomi di masa mendatang. Dapat disimpulkan dengan adanya pandemi Covid-19 memberikan dampak yang cukup besar dan berpengaruh di seluruh dunia, tidak hanya Indonesia. Beberapa  sektor industri terdampak  bahkan mengalami kebangkrutan. Dengan ada  kebijakan yang di ambil oleh beberapa negara untuk memutus  penyebaran dari virus ini seperti pembatasan keluar masuk warga asing ke suatu negara, karantina mandiri ataupun karantina wilayah maupun pembatasan aktivitas individual yang memberikan dampak diberbagai  sektor  seperti sektor pariwisata, ekonomi dll. Pembatasan aktivitas individual dan  ekonomi memberikan dampak bagi dikalangan sektor seperti penurunan pendapatan, penurunan daya beli sampai dengan peningkatan PHK secara besar-besaran dan pengangguran meningkat. Kondisi ini apabila tidak ditangani dengan baik dan serius dalam jangka panjang dikhawatirkan dapat menimbulkan ancaman krisis ekonomi berkepanjangan, hal ini akan menggangu stabilitas negara. Kebijakan fiskal maupun moneter adalah upaya yang dilakukan dalam rangka pemulihan ekonomi nasional ataupun dapat mencegah terjadinya krisis moneter yang mendalam. Kesimpulan dari penelitian ini adalah bahwa pemulihan ekonomi pasca pandemi COVID-19 perlu diperhatikan dan harus diselesaikan secara serius serta tuntas mengingat dengan adanya virus ini dapat menyebabkan krisis dalam jangka panjang dalam bidang ekonomi maupun kesehatan.

This study aims to determine future operating cash flows by measuring the independent variables, namely gross profit, operating profit, net income and as additional information for users of the company's financial statements. External companies, especially investors, make this information a consideration in investing. The object of research is a telecommunications company listed on the Indonesia Stock Exchange (BEI) in 2009-2018. Data were analyzed using the EVIEWS 9 program with panel data regression analysis. The results showed that gross profit had a significant negative effect on cash flow, operating profit had a significant positive effect on cash flow, net income had a negative effect on cash flow. Simultaneously, gross profit, operating profit and net income have a negative effect on cash flow.

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.

This study aims to analyze the financial transformation with HR competence on the financial quality of the Kepulauan Bangka Belitung Government SKPD based on the auditor's perception. This is studied by analyzing the influence of HR competence on the perception of the quality of financial reports produced by the financial report manager of the Kepulauan Bangka Belitung Province SKPD. This research is an explanatory research. The population in this study were 50 people in Kepulauan Bangka Belitung Province. Financial auditors conduct employee assessments in finance and planning as SKPD financial report makers. Data analysis techniques using SEM. The results showed that based on the auditor's perception, knowledge had a significant effect on the perception of the quality of financial statements. Expertise has no significant effect on perceived quality of financial statements. Attitude has a significant effect on the perception of the quality of financial statements. Based on the results of the HR competency test consisting of knowledge and attitudes that affect the perception of the quality of the SKPD's financial reports. Meanwhile, expertise/skills have no significant effect on the perception of the quality of financial reports