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This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.

This study aims to analyze the effect of motivation and work discipline on employee performance at KUD Sejahtera Babat Toman. Samples were selected using the saturated sample technique. Data for 40 respondents was collected through a questionnaire. This research implements multiple linear regression method to analyze the data. The data collection technique in this study used a questionnaire technique. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t-test and F-test), and the coefficient of determination. The data processing in this study used the SPSS (Statistical Package for the Social Science) software program version 23.00. The results of the investigation show that partially motivation has a significant and positive effect on the performance of KUD Sejahtera Babat Toman employees with a t count > t table or (3.372 > 2.028). or (0.806 < 2.028). However, simultaneously motivation and work discipline have a significant effect on employee performance with the value of F arithmetic > F table or (11.371> 3.25). This fact is useful for KUD Sejahtera Babat Toman to improve employee performance, so the company must consider motivation and work discipline factors together.  

This study aims to analyze the learning orientation on the performance of salespeople through smart work, and hard work owned by salespeople. High sales force performance is needed by the company so that sales success can be achieved. Learning orientation is one of the factors that have an influence on increasing salesperson performance, because with a learning orientation it can make a salesperson able to work smartly, have the ability to sell, so that the salesperson's performance will increase. The research method uses SEM (Structural Equation Modeling) analysis with the AMOS program. The results of the study prove that learning orientation, smart work and hard work have a positive influence on the performance of salespeople.

Penelitian ini bertujuan agar PT. Indah Cargo Logistik Semarang dapat menyusun laporan keuangan dengan baik. Perkembangan teknologi informasi saat ini, mempengaruhi berbagai bidang usaha, baik pendidikan  maupun bisnis. Penggunaan akuntansi komputer adalah alat untuk memfasilitasi kegiatan  perusahaan dalam menyelesaikan pemrosesan data secara efektif, efisien, dan akurat. Perusahaan  sangat membutuhkan program aplikasi untuk memfasilitasi pencatatan transaksi yang masih berlangsung dengan Microsoft Excel, kesalahan paling sederhana bahwa kesalahan manajemen  Human Error adalah salah dalam pencatatan sering terjadi, selain memasukkan data secara  manual dan membuat jurnal membutuhkan waktu. lebih panjang dan membutuhkan ketelitian ekstra  dalam proses perhitungan. Ini dapat mengakibatkan tidak seimbangnya buku besar umum dan  laporan keuangan yang dibuat kemudian. Metode pengumpulan data termasuk observasi, wawancara,  dan metode studi pustaka. Penggunaan aplikasi Myob Accounting merupakan penyelesaian masalah alternatif yang  dibutuhkan oleh perusahaan, sehingga dapat memudahkan perusahaan dalam memproses data  akuntansi, serta memperoleh informasi yang berkualitas, hasil yang lebih akurat, dan waktu yang  digunakan lebih efektif dan efisien.

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.

Traffic accidents are influenced by several factors including human error, animals, weather, traffic signs. Of the four, have an influence on traffic accidents with satisfactory results. The purpose of this study was to determine whether there was an influence of Human error, Animals, Weather, and Traffic Signs on traffic accidents on the Denpasar-Gilimanuk highway, Jembrana Regency, Bali. In this study, the research population is motorized vehicle users who cross the Denpasar-Gilimanuk highway, Jembrana Regency by taking a sample system with a total of 93 respondents (samples). The variables in this study consisted of: Human error (X1), Animals (X2), Weather (X3), Traffic signs (X4) and the dependent variable was Traffic Accident (Y). The research model is multiple linear regression analysis. The results of the analysis using the statistical tool SPSS V.25 program obtained multiple linear regression equations Y = -1.530+0,313X1+0,227X2+0,258X3+0,318X4+µ. Shows that, based on empirical facts (the results of filling out the questionnaire) and multiple linear regression results show that the Human error variable (X1) has a t count of 3.680 and a t table of 1.98729 then H1 is accepted and significant, animals (X2) have a t count of 2,035 and t table of 1,98729 then H2 is accepted and significant, weather (X3) has a t count of 2.852 and t table of 1.98729 then H3 is accepted and significant, traffic signs (X4) has a t count of 4.618 and t table of 1.98729 then H4 is accepted and significant. In the coefficient of determination test (R Square) the Adjust R Square value of 0.633 means that 63.3% of the variation in the dependent variable of traffic accident factors can be explained by the independent variables of human error, animals, weather, traffic signs. While the remaining 36.7% is explained by other reasons outside the variables studied.