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This study aims to fill the research gap that occurs between digital orientation and digital capability on financial performance. In previous research, there are still relatively few research models on financial performance that include digital innovation in the research model, on this basis, this study tries to examine the role of digital innovation, whether it can mediate the relationship between these two variables. This research uses descriptive method with associative research design. The data collection method used is the test technique to measure the knowledge of the respondents and by distributing a questionnaire with the lingkert's scale which is selected randomly in the population with certain criteria (purposive sampling), with a total of 200 MSMEs as respondents. The result of this research is that all hypotheses are accepted. For business managers, digital innovation is an important thing to do. The more innovated, the greater the opportunity to improve the financial performance of the business being run.

Research purposes – to analyse the causes of losses faced by PT. Asuransi Jiwasraya and review in more detail, what are the factors of the cause of the financial problems faced by Jiwasraya, so that the company has stood for 160 years With assets in the year 2017 of 45 trillion rupiah, a sudden loss of 13 trillion rupiah with a debt of 49 trillion rupiah in 2019. Design / Methodology / Approach – This research uses descriptive research method, which aims to explain a phenomenon or event systematically and as it is, this research was conducted to obtain information about the previous situation and the current situation to be analyzed so that the core of the problem that causes the research can be found. This study uses a case study model that occurred at PT. Asuransi Jiwasraya, which is experiencing financial problems due to mismanagement and misplacement of customers 'investment funds, has caused it to be unable to return investment funds and pay customers' investment interest. Finding – (1) Management's mistake in placing the customer's investment fund is the main cause of insurance payment to the customer. (2) JS Saving is a not unit link investment where the risk is entirely borne by the insurance company. The lure of a High Return JS Saving Plan is offered with a guaranteed return of 9 percent to 13 percent from 2013 to 2018 with a disbursement period every year. (3) Jiwasraya manipulates its financial statements so that they can look good to investors. (4) Management is too aggressive in investing to pursue the company's profit targets and target payment obligations to all customers who buy investment products. Research limitations – This research is limited to cases that occur in the insurance company Jiwasraya, with no comparison with other insurance companies or other investment companies. Originality/value – The authenticity of the analysis and observation to obtain valid and accountable data, the results are used to find the main cause of the losses that occur at the insurance company under study. Keywords : Jiwasraya Insurance; Stock Investment; Mismanagement

This research investigates the impact of market orientation on MSME performance with attention to the mediating role of trust in past experiences. The connection was examined using CB-SEM with a sample of 267 MSME managers in Indonesia, with a structured questionnaire design on a 7-point Likert scale. The finding of this research is that trust in past experience has a crucial role in improving the connection between market orientation and MSME performance. By listening to the success of previous transactions, consumers are going to be more confident to shop for these MSME products, which needless to say will affect increasing MSME performance in terms of total sales.

The purpose of this study is to research the world's major stock indexes that have performed positively during the COVID-19 outbreak. This study uses a quantitative method using different test analyses, by comparing the typical stock market index prices from January to August 2019, 2020, and 2021. The research sample used is 45 major world stock indices, with the source of compiling and collecting data on the investing.com website. The results showed that the stock indexes of US NASDAQ Composite (IXIC), Denmark (OMX Copenhagen 25), New Zealand (Dow Jones New Zealand), Russia (MOEX), Taiwan (Taiwan Weighted), and Turkey BIST 100 (XU100) had a positive impact and significantly during the COVID-19 outbreak. Countries that have a quick response in dealing with Covid-19, will have better preparations to prevent deaths and economic downturn, than countries that underestimate this outbreak.

The importance of financial literacy knowledge for elementary school children is needed, but the right method is needed to teach it. This experimental research seeks to measure empirically the extent of the effectiveness of the lecture method on the ability of students to understand each material being taught. The stages of the study were conducted using the pre-test and post-test methods and by using the same participants as many as 31 elementary school students. The results showed that there was a significant influence on the ability of students to understand each lesson delivered (after receiving treatment)

This paper tries to find out the cause of the stop of PT. Rabobank International Indonesia in terms of financial statements. Using descriptive research methods, case studies and document studies over a period of 10 years, starting from 2009 to 2018. The results of this study conclude that changes in the company's strategic focus that follow Rabobank Group's strategy are only serving customers from the food and agriculture sectors as one of the causes weakening of the company's financial performance.

The writing of this book is motivated by the author's curiosity about the performance of a long-standing company, with a large number of assets and with a large number of branch offices and even received full support from the government of the Republic of Indonesia, but instead showed a disappointing performance. All the resources that are owned and with long-term experience can not be a guarantee that the company will have a good financial performance and can be accounted for in every financial statement preparation. History will continue to experience the same repetition and events in the future. It takes real effort if you want to change the situation for the better than before. Learning from the experiences of companies that are wrong in managing corporate risk management, the community and potential investors should have adequate knowledge when deciding to buy investment products. In order not to become a victim of the promotion method with the scheme gives a promise of great profits, but the result is a loss. The public must be aware and critical of the various offers made by the company's marketing, so as not to get caught up in investment schemes that provide big returns. Communities must invest their time in advance to be well informed so that they have sufficient knowledge when deciding to invest. This book provides an example of a case where the application of risk management is wrong, so the company is experiencing losses due to incorrect decisions. It is hoped that we can learn from the mistakes they have made.

This study aims to analyze the feasibility of recording financial statements in 2018 carried out by Garuda Indonesia, specifically transactions conducted by Garuda companies with Mahata. Using descriptive research methods, which include case studies and document review. The results obtained are that the transaction entitlement to the payment commitment by Mahata to the Garuda which is recorded in the other income section is incorrect, that should not be recognized all as other income based on PSAK 23 "revenue", revenue recognition of rights compensation costs should be recognized based on the PSAK 30 "rent". In addition there are indications Mahata's inability to carry out part of it large scope of work and pay fees compensation rights according to the invoice deadline. Keywords—Garuda Indonesia; Mahata;Acrual based; Cash based