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This study compares Corporate Governance (CG) between Hungary and Indonesia and analyzes the causality between CG and financial performance in both countries. CG proxy is the ownership structure. In the monitoring function, CG will improve the company's performance. The company's performance, on the other hand, can affect the ownership structure as one of the markets for corporate control in the CG mechanism. The causality test will inform whether the monitoring or market for corporate control is implemented as a CG mechanism. This study uses the Granger causality test to analyze the bi-causality between CG and financial performance. The sample consists of companies listed on the Budapest Stock Exchange (BSX) and the Indonesia Stock Exchange (IDX). The results showed that only two pairs of bi-causality relationships (out of six pairs) occurred in the BSE sample companies, and there were three pairs of bi-causality relationships (out of nine pairs) in the IDX sample companies. This research contributes to the relationship between ownership and firm performance based on agency problems from the perspective of the monitoring function and the market for firm control.

This study aims to determine whether financial ability, promotion, benefit and security are the effects of using OVO digital wallets in the Pesanggrahan area, South Jakarta, Indonesia. The sample in this study amounted to 105 users of Ovo electronic money in the Pesanggrahan area of South Jakarta, Indonesia. Sample selection was done by the random sampling method. The data used in this study is primary data, namely questionnaires distributed to respondents. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, data analysis tests, and model suitability tests using the SPSS program. The results of this study indicate that Financial Ability does not have a positive and significant effect, Promotion has a positive and significant effect, Usefulness has a positive and significant effect and Transaction Security has a positive and significant effect on the effectiveness of using OVO digital wallets in the Pesanggrahan area, South Jakarta, Indonesia.

The purpose of this study was to determine the effect of perceived ease of use, perceived usefulness, and system feasibility on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service. The data obtained is the result of filling out a questionnaire conducted by respondents using a purposive sampling technique, as many as 100 MSMEs taxpayers in Central Jakarta who use the e-Reporting Incentive Covid-19 service. The data used in this study are primary data. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using SPSS. The results of this study indicate that Perceptions of Ease of Use, Perceptions of Usability, and System Eligibility have a positive and significant effect on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service.