ABSTRACT
The net profit of Bank PT Bank Tabungan Pensiunan Nasional (BTPN) in 2020 decreased by 32.5 percent compared to 2019. The purpose of this study was to determine the performance of BPTN banks between 2019 and 2020 using the RGEC (Risk profile, Good Corporate Governance, Earnings and Capital) method. The method uses a paired sample t test analysis tool. The results of the study show that there is no difference in the performance of Bank BTPN between 2019 and 2020.

ABSTRACT
Investment is an activity that related to investing some funds in real assets or financial assets such as land, gold, stocks, deposits, bonds and other forms. The high level of risk that will be faced by investors, make investors to take anticipatory steps. One of the solutions is through diversification in portfolio forming. The importance of portfolio forming is to maximize the function and value of an asset in order to make greater returns with a certain level of risk, or to obtain certain returns with the minimum level of risk. Portfolio analysis is carried out to find the most optimal company as an investment object. This research uses the Markowitz model for food and beverage company stocks based on data from December 2019 to November 2020. The results showed there are 7 stocks that were selected as candidates for optimal portfolio forming. A proportion of the allocation of each stock are PT Siantar Top Tbk (STTP) 10.14%, PT Sentra Food Indonesia Tbk (FOOD) 8.95%, PT Pratama Abadi Nusa Industri Tbk (PANI) 5.06%, PT Prima Cakrawala Abadi Tbk (PCAR) 0.37%, PT Ultrajaya Milk Industry & Trading Company Tbk (ULTJ) 20.61%, PT Nippon Indosari Corpindo Tbk (ROTI) 48.05%, and PT Sekar Bumi Tbk (SKBM) 6.82%. With that combination, it gives the expected return of 21.12% and level of risk 7.95%.

ABSTRACT
Despite the philosophy in the conventional economics literature about the importance of human resource in the equation of value creation, human resource has been largely relegated to the bottom in the entire valuation of business model elements. Hence, the nexus of expenditure in human resource to financial performance of business entities in Nigeria is still empirically unclear. Thus, the researcher aimed to evaluate the influence of expenditure in human resource (EHR) on financial performance of quoted manufacturing companies in Nigeria. Salaries, wages, allowances (SWA), other staff related expenses (OSRE,) and human resource efficiency (HRE) are adopted as proxies for expenditure in human resource, accounting based profitability represented as return on equity (ROE) and capital market performance denominated into market value performance of firms (MVP) were proxies for financial performance. Causal comparative and descriptive research designs were adopted in the operational method for estimating the test results of the four hypotheses of the study. Result of the multivariate econometric regression demonstrated a mixed findings at varying magnitudes of significance. Besides statistically significant P-values for SWA and OSRE in hypothesis one, SWA demonstrated significant positive unstandardized beta coefficient contribution while HRE in hypothesis four indicated insignificant but positive unstandardized beta coefficient. Hence, the null hypotheses were rejected in the analysis. However, main predictors of focus were not adequately statistically significant in hypothesis two and three, thus, their null hypotheses were not rejected. Borrowing further interpretation of the empirical result from the explanatory credence of extant accounting literature, the researcher concluded that expenditure in human resource (EHR) among quoted manufacturing companies in Nigeria is positively associated with their financial performance. Such companies were therefore recommended ..