PT OTO Multiartha and Summit OTO Finance (OTO Group) are a private firm engaging in non-bank financial institution, focusing on multi-financing. As of end 2023, one of Bank BTPN main segment, i.e joint financing disbursement has reached up to 1,138,955 in 2023 compared to 2022 which was only 145,699 (expressed in million). In order to expand its business, the Bank opted to pursue an inorganic growth strategy by acquiring companies that engage in financing activities. To finance the expansion, Bank BTPN had capital increase from Pre-emptive Rights II from right issue. The Bank intends to use right issue fund to expand and invest in business financing companies, including PT Oto Multiartha and PT Summit Oto Finance. Synergies from combined firm including operational and financial synergies. Synergy from the combined firm including operational and financial synergy. The acquisition will create a shared and integrated ecosystem, enabling efficient delivery of services and products to a wider customer base and cross selling opportunity. With a large unbanked population and rising internet penetration, the combined companies can reach untapped financing markets in Indonesia. The value of synergy is Rp 2.1 trillion and exceed the OTO firm’s value by 33%. Therefore, the acquisition of OTO Group by BTPN is categorized as successful. The value come from the calculation of free cash flow of equity to the firm using discounted cash flow valuation method.

The study aims to test the effect of quantitative measurement of the risks of fundamental errors on the efficiency of determining the sizes of audit samples, in addition to demonstrating the significant differences in the extent of essential procedures resulting from the two methods of measuring the risks of Fundamental errors (qualitative and quantitative), as the researchers followed a series of methodological steps to achieve the objectives of the study, through the application of quantitative measurement and then statistical inspection on a sample of audit contracts that included five sectors (industrial, commercial, service, banking, and insurance) that were audited by an auditing company. The study reached a set of results, the most important of which was that the use of quantitative measurement of the risks of fundamental errors affects the efficiency of determining the sizes of audit samples by determining the appropriate size for the extent of essential procedures that works to achieves a balance between the efficiency and effectiveness of the audit process. The results of the study also showed that the use of quantitative measurement Then the statistical inspection works to rationalize the auditor's professional judgment and is not considered a substitute for it, as it appeared the importance of relying on the auditor's professional judgment in several aspects of statistical sampling planning and application.

The Iraqi economy is very interesting with the concept of a sustainable green economy because of its role in improving the environment, climate, culture and improving the standard of living of the individual and society. This interest has been reflected through the international and local research, studies, facilities, methods of encouragement for clean environment, natural agriculture and pollution-reduced lifestyles, through investment in buildings, transportation, tourism, energy, clean technology and innovation. However, this economic, societal and cultural method faces several public and private challenges related to the nature of the Iraqi society and economy, some of these challenges are the method of production and support for green investment, environmental protection, environmental regulations and laws and the priority of applying the green economy in the government program. This research explain on these challenges and tries to find solutions to them by focusing on the importance of the green economy in improving the standard of living, the environment and the climate.