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The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

Very tight competition in the culinary world makes entrepreneurs have to think about what consumers want, including looking at the variety of menus, prices, and locations. The researcher chose Yamyam Restaurant based on several considerations. The purpose of this research is to explain the effect of menu diversity, price, and location partially and simultaneously on purchasing decisions at Yamyam. The research uses quantitative methods. The population taken was 1,277 consumers using Non Probability techniques. The Slovin formula was used for the sample obtained which was 93 respondents. Data processing was conducted with the SPSS program. The results of this study show that menu diversity, prices, and locations have a significant simultaneous effect on purchasing decisions at Yamyam.

This study aims to determine the effect of brand image, product quality and after-sales service on purchasing decisions at U Winfly Malang electric bike. This study used a quantitative approach, totaling 60 consumers on U Winfly Malang electric bike  who were selected by total sampling and saturated sample techniques as research subjects. The statistical analysis used in this study is with the help of the SmartPLS version 3.9 computer program. The results showed that brand image had a significant positive effect on purchasing decisions, product quality had a significant positive effect on purchasing decisions, After sales service had no significant positive effect on purchasing decisions at U Winfly electric bicycles Malang  

This community service is carried out with the aim of being able to assist program planning in the village. one of which is the management of village-owned enterprises (BUMDes). This research focuses on the role of Village Owned Enterprises (BUMDes) in supporting the economic independence of the residents of Balaroa Pewunu Village. The research method uses a descriptive qualitative approach. Data collection techniques were carried out by observation, interviews and documentation. Furthermore, the analysis technique used is descriptive analysis, which provides a descriptive description of the findings. The results of the study show that BUMDes have a role in supporting village economic independence. The role of BUMDes is by increasing the standard of living which has implications for the growth and equity of the rural economy. Improving people's standard of living is carried out by developing a business selling plant seeds, plant fertilizers, and plant pesticides.

The analysis of this research is whether the work environment and work facilities have an effecthas a positive and significant effect on employee performance at the Representative Council OfficeRegional People of West Sumatra Province. The method that I use in this research isquantitative method with the help of the SPSS 22.0 program. This study uses analysismultiple linear regression. The population in this study were all House of Representatives employeesRegional People of West Sumatra Province, and Sample A total of 89 respondents. primary datausing the Questionnaire. This study shows that the work environment has a positive effectand significant to the performance of employees of the Regional Representatives Council of Sumatra ProvinceWest. tested and acceptable based on the t-count value of Variable X1 3.258 t-table 1.663 andsign value (0.002 < 0.005) The magnitude of the influence of the work environment (X1) on performanceemployees (Y) of 0.191 units. Work facilities have a positive effect on employee performance.tested and acceptable based on t-count (5.480) t-table (1.663) and sign (0.00) < 0.05.the magnitude of the influence of work facilities (X2) on performance (Y) is 0.445. which meanevery time there is a good work facility it will increase performance by 0.445 units. R² valueis 0.467 which indicates that the independent variable (X1,X2) explains the effectto the dependent variable namely Employee Performance of 0.467 or 46.7%. conclusion onIn this study, the work environment and work facilities have a positive and significant effecton the performance of employees at the Regional People's Representative Council office of Sumatra ProvinceWest.

Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again. This study aims to determine the effect of work discipline partially on employee performance at PT. Deli Rubber Industry especially in the R1B section. The method in this study used a quantitative approach and the number of samples taken in this study were 104 respondents, the data collection technique in this study used a questionnaire. Data analysis used multiple linear regression tests with the SPSS 25 program, so that research shows that work discipline partially affects employee performance.