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During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information 

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E

The method of collecting data is through surveys and distributing questionnaires to visitors, with a sample of 100 respondents using quantitative techniques. The data analysis technique used is SEM (Structural Equation Modeling) analysis with PLS (Partial Least Square). The results of this study indicate that there is no significant influence of attractiveness on visiting satisfaction and there is a significant influence of location on visiting satisfaction, then there is no significant influence of attractiveness on visiting decisions and there is a significant influence of location on visiting decisions, then there is a significant influence of visiting satisfaction on decisions Visiting and visiting satisfaction cannot mediate the effect of attractiveness on visiting decisions, while visiting satisfaction can mediate the influence of location on visiting decisions.Analysis of Variant (R2) can be seen that the R-square value for the visiting decision variable is 0.788 which can be interpreted that the magnitude of the influence of the attractiveness, location and visiting satisfaction variable on the visiting decision is 78.8% while the remaining 21.2% is explained by the variable others outside of this study. Then the R-square value for the visiting satisfaction variable is 0.634, which means that 63.4% of the visiting satisfaction variable is influenced by attractiveness and location variables, while the remaining 36.6% is influenced by other variables outside of this study.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.