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The ipurpose iof ithis istudy iwas ito idetermine ithe ieffect iof icompensation, iwork istress iand ileadership ion iemployee iretention idue ito ia idecrease iin iturnover iintention iat iPT. iApparel iOne iIndonesia iSewing iSection. iThe itype iof iresearch ithat iwill ibe iused iis iassociative iwith ia iquantitative iapproach. iThe ipopulation iin ithis istudy iwere iemployees iof ithe isewing isection iof iPT. iApparel iOne iIndonesia, itotaling i478 ipeople, iwhile ithe isample iused iin ithis istudy iwas i100 irespondents iusing ia inon-probability isampling itechnique iwith ipurposive isampling itype. iThe imethod iof idata icollection iis ithrough ithe idistribution iof iquestionnaires iwhile ithe ianalysis iused iin ithis istudy iis imultiple ilinear iregressio The iresults ishowed ithat ithe ivariable iinfluence iof icompensation, ijob istress iand ileadership ihad ia ipositive iand isignificant ieffect ion iturnover iintention iand ithe iresult iof ithe iadjusted iR isquare ivalue iin ithe iregression imodel iwas iobtained iat i0.785, iwhich imeans ithat i78.5 ipercent iof ithe ivariable iturnover iintention ican ibe iexplained iby ithe ivariables iof icompensation, iwork istress iand ileadership. iwhile ithe iremaining i21.5 ipercent iis iexplained iby iother ivariables ioutside iof ithis istudy.

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.

This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique  purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model

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.

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.

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 article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

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,

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

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.

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.

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).

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.

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.