ABSTRACT
Based on the announcement of the President of the Republic of Indonesia regarding the transfer of the Capital City of the Republic of Indonesia from Jakarta to East Kalimantan and data on a bank with a sound predicate of PT BPD Kalimantan Timur dan Kalimantan Utara as a bank owned by the regional government of East Kalimantan which is planned to be the center of the capital city, it is ranked 8 (eight). This phenomenon is what prompted the research team to conduct a comparative analysis of the performance between PT BPD Kalimantan Timur dan Kalimantan Utara (BPD Kaltimtara) and Bank DKI before and after the announcement of the transfer of the capital city of the Republic of Indonesia, and a comparative analysis of the performance of local government owned banks PT BPD East Kalimantan and North Kalimantan between PT Bank DKI Jakarta period. 2017-2020. This study aims to analyze the comparison of the performance of the Bank between PT BPD East Kalimantan and North Kalimantan and PT Bank DKI Jakarta for the period 2016 to 2019 and before and after the announcement of the transfer of the capital city of the Republic of Indonesia. The method used in this study is RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). The analytical tool used is the independent t test (paired sample t test). The results of this research are 1) There is no difference in the performance of BPD Kaltimtara before and after the announcement of the transfer of the capital city of the Republic of Indonesia 2). There is no difference in the performance of DKI Bank before and after the announcement of the transfer of the capital city of the Republic of Indonesia. 3). There is no difference in performance between BPD Kaltimtara and Bank DKI after the announcement of the transfer of the capital city of the Republic of Indonesia. 4). There is no difference in performance between BPD Kaltimtara and Bank DKI in the 2016 - 2019 period.

ABSTRACT
Organizations need potential and quality human resources, both leaders and employees must make good contributions and carry out their duties optimally to achieve goals. Organizational success is influenced by employee motivation factors that have an impact on performance results, for that the organization seeks to increase employee motivation and performance in the hope that organizational goals can be achieved. This study aims to analyze the mediating role of job satisfaction in the effect of work motivation on employee performance in the Regional Development Planning, Development and Research Agency (Bappelitbangda) of Pasuruan City, Indonesia. This research was conducted using quantitative descriptive analysis and analyzed using structural equation modeling (SEM) solved by linear regression technique. The data used in this study used primary data obtained from 43 respondents. The results of this study indicate that all test results are supported by job satisfaction as a mediation of work motivation on employee performance. Togetherness activities from the indicators of social needs have been shown to have the greatest influence on work motivation variables. Colleagues can provide solutions when there is a problem from the co-worker indicator that has the greatest influence on job satisfaction variables. Responsible for office tasks from work quality indicators have been shown to have the greatest influence on employee performance variables. The provision of work motivation following the needs of employees must be maintained so that employees can improve employee performance optimally to achieve organizational goals.

ABSTRACT
This study aims to analyse the effect of pentagon fraud in detecting potential fraudulent financial statements at mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. Pressure is proxied by financial stability, external pressure, and financial targets. Opportunity is proxied by the nature of industry and ineffective supervision. Rationalization is proxied by the change of auditors. Competence is proxied by a change of directors. Arrogance is proxied by the frequency of CEO photo picture in company annual report. In this study, the F-score model is used to determine fraudulent financial statements. The data used in this study are secondary data obtained from the annual financial reports of mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sample selection technique in this study was purposive sampling for 17 mining companies with a study period of four years, 2016 to 2019. The data analysis tool used is panel data regression using the Eviews 9 program. The results of this study indicate that the external pressure variable has an effect on the detection of financial statement fraud, while the variables of financial stability, financial targets, industrial characteristics, ineffective supervision, rationalization, competence, and arrogance have no effect on the potential for fraudulent financial statements of mining companies listed on the Stock Exchange Indonesia for the 2016-2019 period.

ABSTRACT
Background: The COVID-19 epidemic has triggered a universal catastrophe never seen before, requiring significant adjustments in workplace stress management. There has never been a research that looked at the presence of mental stresses in the Bangladesh professionals under these circumstances. Aims: Throughout the early periods of the pandemic, I looked at the incidence of COVID-19 related anxiety, generalized anxiety, and depressive symptoms among Bangladeshi employees, as well as the factors that influenced these symptoms. Method: A review of the literature is presented in this article. Articles were found using Google Scholar, Science Web, and Semantic Scholar. I used COVID-19, corona virus, stress, and stressors as keyword, as well as workplace and stress combinations. Due to a paucity of research analyzing the influence of COVID-19 on employees' psychological fitness, we must rely on studies on existing epidemics. Results: In this study, higher levels of stress were found. Health anxiety, Retrenchment, Temporary or permanent Job loss, and slashing of financial benefits etc. all predicted anxiety or melancholy, as well as psychological distress. Low income, loss of income, and pre-existing health problems in self and others were also linked to anxiety and sadness. COVID-19-related anxiety was higher in the older employees. Conclusions: This study revealed the prevalence of Psychological Stress somewhat rise in the early phases of the pandemic, and many particular COVID related factors predicted these difficulties. Similar investigations are necessary as the epidemic advances.