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The Covid-19 pandemic has harmed the sustainability of economic activities in Indonesia. Central Bangka Regency, the Covid-19 pandemic, has also harmed business actors. The purpose of this study was to analyze the mapping of the creative economy sub-sector in Central Bangka Regency and its survival during the Covid-19 pandemic. This study uses a mixed-method analysis approach. Quantitatively, this analysis uses linear regression analysis to identify the influence of government policies on the survival of creative economy businesses during the pandemic. Qualitative analysis is carried out by identifying data on the distribution of the creative economy that still persists during the pandemic and the factors that influence it both internally and externally using the Quantitative Strategic Planning Matrix (QSPM). The results of the analysis obtained are the weighted IFE value of 2.350 and the weighted EFE value of 2.756 which can be plotted in the Internal-External matrix. This shows that the creative economy business in Central Bangka Regency is currently in a period of growth because it previously experienced a reduction in production and distribution during the Covid-19 Pandemic. Meanwhile, based on the results of the QSPM analysis, the main strategy that must be carried out during this pandemic is to strengthen promotions using the digital marketing concept. Meanwhile, based on the results of linear regression analysis, it was found that there was a positive relationship between the survival of the creative economy business during the pandemic and the creative economy management program in the Central Bangka Regency.

The purpose of this research is to analyze the influence of financial ratios (Return on Equity, Current Ratio, Debt to Equity Ratio, Total Assets Turnover) in predicting the probability of default. The samples in this study were 22 companies. Data was collected using library study methods and documentation which were analyzed using the Eviews program. The results of the research obtained are as follows: (1) Return on Equity (ROE) affects negatively the probability of default, (2) Current Ratio (CR) does not affect the probability of default, (3) Debt to Equity Ratio (DER) affects positively the probability of default, (4) Total Assets Turnover (TAT) affects negatively the probability of default. Abstrak dalam Bahasa Indonesia Tujuan dari penelitian ini adalah untuk menganalisis pengaruh antara rasio keuangan (Return on Equity, Current Ratio, Debt to Equity Ratio, Total Assets Turnover) dalam memprediksi kemungkinan gagal bayar (probabilitas default). Jumlah sampel dalam penelitian ini adalah 22 perusahaan. Data dikumpulkan dengan menggunakan metode studi pustaka dan dokumentasi yang kemudian dianalisis menggunakan program Eviews. Hasil penelitian yang diperoleh adalah sebagai berikut: (1) Return on Equity (ROE) berpengaruh negatif terhadap kemungkinan gagal bayar, (2) Current Ratio (CR) tidak berpengaruh terhadap kemungkinan gagal bayar, (3) Debt to Equity Ratio (DER) berpengaruh positif terhadap kemungkinan gagal bayar (4) Total Assets Turnover (TAT) berpengaruh negatif terhadap kemungkinan gagal bayar

This study aims to determine the effect of IFRS convergence on earnings management using corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling method to select 38 companies with 114 units of analysis. The results indicate that IFRS convergence do not affect earnings management. The results also show that managerial ownership and auditor quality cannot moderate the influence of IFRS on earnings management. Meanwhile, the number of audit committee meetings can alter the effect of IFRS convergence on earnings management.

Abstract :This research suggests that increasing economic growth effect on land use Banjarmasin called the increasing needs of economic land, which in turn affects the conversion of agricultural land, swamp and bush into residential land, industry and trade. In Islamic view due to conditions that occur in Banjarmasin is like two poles masalih and mafasid mutual attraction between infltration needs such as paddy felds, swamps and thickets with the residential land needs which important for the beneft entirely. This condition can be minimized by the efforts of economic equality through justice and equitable development as well as economic growth in the Islamic concept. Abstract : Penelitian ini menunjukkan bahwa peningkatan pertumbuhan ekonomi berpengaruh terhadap tata guna lahan kota Banjarmasin yakni meningkatnya kebutuhan lahan ekonomi yang pada akhirnya berdampak pada alih fungsi lahan pertanian, rawa dan semak menjadi lahan pemukiman, industri dan perdagangan. Dalam pandangan Islam kondisi yang terjadi pada kota Banjarmasin ini ibarat dua kutub masalih dan mafasid yang saling tarik menarik antara kebutuhan lahan resapan seperti sawah, rawa dan semak dengan kebutuhan terhadap lahan pemukiman yang seluruhnya penting bagi kemaslahatan. Kondisi ini dapat diminimalisir dengan upaya pemerataan ekonomi melalui keadilan dan pemerataan pembangunan sebagaimana konsep pertumbuhan ekonomi dalam Islam.