In this paper, author analyses the role of cryptocurrencies in the economy and showed the trends of prices of Bitcoin and Ethereum in terms of US$ during 2017m1-2021m12 and also showed the trends of the market capitalization of Bitcoin during 2017m1-2021m12. All the trendlines are non-linear with cyclical behavior. Traditional regression model revealed that the market capitalization of Bitcoin is positively related with prices of Bitcoin and inflation rate and negatively related with price of Ethereum significantly from 2019m1 to 2021m12. Cointegration and VEC model suggested that the market capitalization of Bitcoin has long run causality with the prices of Bitcoin and Ethereum and inflation rate but the cointegrating equation has been proved diverging away from equilibrium. Bitcoin price and market capitalization have bi-directional short run causality and the price of Ethereum has short run causality to market capitalization of Bitcoin during the specified period. The volatility of market capitalization of Bitcoin showed a non-stationary process.

The study aims to assess the factors that cause fraudulent financial report in Indonesia by using Fraud Hexagon Theory of fraud. Database uses in the study is from Indonesia’s banking industry year 2019 and 2020. Multiple regression analysis method is applied to analyze the data. Result shows pressure (external) and the element of opportunity (quality of external auditors) correlate positively with fraudulent financial reports. On the hand, proxies such financial stability, financial targets, effective monitoring, number of audit committees, audit turnover, total accruals, GCG score, CEO ego, and WBS – show null correlation. However, all variables in Fraud Hexagon Theory affect fraudulent financial reports simultaneously.

In this study, the asymmetric relationship between oil rents and human development in Nigeria was examined between 1981 and 2020. Specifically, the nonlinear autoregressive distributed lag (NARDL) model was employed to ascertain how the partial sums of positive and negative changes in oil and gas rents contributed to the human development index (HDI) with time-series data obtained from the United Nations Development Programme (UNDP) Human Development Report and World Development Indicators (WDI). In addition, unit root and bounds cointegration tests were employed to determine the stationary properties and long-run relationships among the variables. It was found from the unit root test that the variables were fractionally integrated. It is also evident from the bounds cointegration results that HDI has a long-run relationship with oil and gas rents. The findings revealed that oil rent has not yielded the intended and desired positive benefits in terms of improving human development given its insignificant positive contribution to HDI. On the other hand, HDI responded positively to positive changes in natural gas rents and this finding was statistically significant at a 5 per cent level. This implies that an increase in natural gas rents plays a significant role in improving human development. Given the findings, this paper recommends proper management and accountability of the oil rents to create better opportunities for human development. It is also recommended for government to mitigate gas flaring and create enabling environment for more investments in gas resources to provide a roadmap for more investments in human development.

LILY AGUSTRIANA (1720422320005), 2021 "Implementation of Online Job Market Information System Innovation (Sipaja-Online) on the Community Satisfaction Index at the Manpower and Transmigration Office of Banjar Regency". Under the guidance of Prof. Udiansyah and Muhammad Ansar Nur. The online Job Market Information System (SIPAJA) service innovation is the creation of an online-based Job Seeker Card (AK1) and e-register, an inclusive excellent service system by facilitating and providing online Job Seeker Card (AK1) services. Job seekers can make Job Seeker Cards (AK1) wherever they are, in addition to services in the form of Job Market Information, Placement by company (report) and Notifications/whatsapp for reporting the status of job seekers who are already working. Broadly speaking 4 (four) types of services The services provided include online-based Job Seeker Card Services, Job Market Information Services which are directly administrated by the company, Placements by Companies (report) and Notifications/whatsapp for reporting on the status of job seekers who are already working (Report Placements). The research method used is a qualitative research approach and descriptive type. The research informants in this study were the head of the expansion of job opportunity development, placement and transmigration, as well as the head of labor protection, and the Sipaja Online management staff at the Manpower and Transmigration Service. The data collection techniques are observation, interviews and documentation taking into account the assessment of the Community Satisfaction Index in October 2021. The focus of the research uses George C. Edward III's theory of policy implementation. Data analysis used is data reduction, data presentation and verification. The results of the study show that there are 4 factors in the implementation of public policies, namely communication factors, resources, disposition (executive attitudes), and bureaucratic structure factors. All of these factors have been successfully implemented in the field, such as the disposition factor, namely the indicators for appointing bureaucrats and indicators for incentives, which have been successfully implemented. However, the communication factor is still not implemented optimally in the field because in the three indicators contained in the communication factor only the consistency indicator has been implemented optimally. Meanwhile, the other two indicators, namely the transmission and clarity indicators, have not been implemented optimally. Due to the lack of socialization given to the public regarding Sipaja Online and the Job Market.

Regional fiscal capacity is the region’s ability reflected in regional revenue, consisting of own-source revenue (PAD), fiscal balance transfers, and other legitimate regional revenues. This study aims at analysing the impact of regional financial capability during the Covid-19 Pandemic towards regional fiscal capacity. The research was conducted in local governments in Indonesia during 2020 using descriptive qualitative analysis. The results showed that generally the Covid-19 Pandemic affected the reduction on own-source revenue (PAD) in almost all provinces in Indonesia during the first semester of 2020. From 66 regencies/cities as the sample from this research, 49 regencies decreased in revenue and expenditure because of the Covid-19 Pandemic. The revenue reduction in each region was caused by regional taxes reduction of around 2,5 percent and 10,68 percent sequentially in the first semester of 2020, fiscal balance transfers around 8,42 percent, and general allocation grant (DAU) around 9,8 percent and 6,94 percent. Meanwhile, to solve the regional fiscal problems, the local governments implemented 2 types of policies: (1) the first policy is to implement a counter-cyclical policy through maintaining economic stability, decreasing revenues, and increasing local government expenditures; (2) the second policy is to implement a pro-cyclical policy through increasing revenues and decreasing expenditures. The present research also found that regencies/cities that implemented a counter-cyclical policy generally increased in expenditure components, such as grant expenditure around 316,51 percent and regional capital expenditure. Some local governments built infrastructure (assets and buildings) during the Covid-19 Pandemic. However, local governments decreased around -1% - 16% for the employee expenditures.