ABSTRACT
Microfinance has played an important role in the process of financial inclusion of the people left out by the financial system due to the unviable nature of clients and low returns for the banking industry. The present study attempts to explore the secondary data with respect to microfinance published annually by NABARD from 2008 to 2019. This study attempts to look into the trends of financial inclusion in India under the microfinance sector in North-Eastern India. The research question is” when the region has similar problems of huge infrastructure gaps, political, law and order problems, how has this sector moved over the years. This is a descriptive study on the following variables viz; bank linkage, saving, credit linkage, credit disbursement, credit outstanding, and non-performing assets of self-help groups handling microfinance.

ABSTRACT
Many IT enterprises in Kenya face the challenge to improve data and voice services' competitiveness, quantity, quality and dependability. Strategic IT is seen as a critical aspect to solve these difficulties. The improvement of firm competitiveness does not always ensure that company performance is improved. The study's specific objectives were as follows; to determine the effect of system integration, system security, management support and data storage on performance of telecommunications firms in Nairobi City County. The study was guided by game theory, resource-based theory, system theory and Unified Theory of Acceptance and Use of Technology. The target population was 250 staffs of telecommunications firms in Nairobi City County, Kenya from different departments. The study employed a descriptive research methodology, with a sample size of 153 selected participants using a simple random selection procedure. Based on the regression coefficients results above, department integration has a significant effect (β=0.158; p<0.05) on performance of Telecommunication firms. It can be concluded that ERP capability offers system security by implementing user files whereby in order to log into the systems, one is required to input his or her password in order to gain access. Moreover, ERP capability ensures that all process storage is saved in system central database. The study recommended that the Nairobi County government and telecommunication firms commit sufficient resources to the implementation of an efficient and effective enterprise resource planning system and that automation be treated as a critical line of development in the telecommunications field.

ABSTRACT
This research sought to examine four variables in terms of service quality, perceived risk, purchasing decision, and customer trust. It aims to examine the effect of service quality and perceived risk on purchasing decisions in Shopee through customer trust. The design of the research was quantitative, the research respondents were postgraduate students at Universitas Merdeka Malang class of 2018 and 2019 intakeswhich involved 156 active students. To take samples, the probability sampling technique and the Slovid formula tolerable error rate of 5%was obtained for 113 sample respondents. Primary data collection used a questionnaire thatwassupported by the Google Form application. For data analysis usingthe path analysis technique. Research Findings showed that the quality of service has a significant effect on customer trust, perceived risk has a significant influence on customer trust. Service quality affects purchasing decisions; customer decisions significantly affect purchasing decisions. In a brief, the four service qualities and perceived risk influence purchasing decisions through customer trust are accepted.

ABSTRACT
The deadly and infectious COVID-19 respiratory disease has brought in its wake untold uncertainties on the business environment globally. The impact of this fatal pandemic has shocked the transactions of businesses and service providers, including auditing firms to the core. This paper, therefore, explored the safeguards adopted by the auditor to mitigate the impact of the pandemic on audit quality. An online survey was used to administer questionnaires to solicit 289 valid responses from partners and staff of auditing firms in Ghana using a purposive sampling technique. Partial Least Square – Structural Equation Model (PLS-SEM) approach was adopted in assessing the measurement and structural models. The outcome of the study proves that the auditor’s instituted safeguards significantly moderate the impact of the COVID-19 pandemic on audit quality. This study provides ample contributions to regulators in the auditing profession to appreciate the impact of the ills of the pandemic on audit quality that forms the basis of informed economic decisions by users of financial reports. The researchers suggest that auditors should apply the appropriate safeguards to anticipated challenges emanating from the pandemic on their practices to express a better opinion on assurance and non-assurance services rendered for clients.

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 ..

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
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.