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Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

Latar belakang : Stunting merupakan suatu masalah gizi yang dihadapi oleh balita saat ini. Jika tinggi badan anak berdasarkan usia di bawah standar nasional (Z- Score <-2 SD), maka diklasifikasikan sebagai terhambat. Ibu yang dapat memanfaatkan pelayanan kesehatan dengan baik akan memberi dampak positif kepada keadaan status gizi anaknya. Pelayanan kesehatan merupakan salah satu faktor tidak langsung yang dapat mempengaruhi keadaan status gizi. Pelayanan kesehatan primer perlu ditingkatkan pelayanannya, sebab pelayanan kesehatan primer memiliki peranan yang cukup signifikan yang dapat ditujukan untuk meningkatkan derajat kesehatan dan gizi anak agar terhindar dari kematian dini dan mutu fisik yang rendah. Tujuan penelitian ini untuk mengetahui Gambaran Pelayanan Kesehatan Primer Pada Kejadian Stunting” di wilayah Kecamatan Sukawati Kabupaten Gianyar. Metode : Metode penelitian yang digunakan yaitu survey dengan jenis penelitian deskriptif yang menggunakan data sekunder tahun 2020 dengan jumlah sampel sebanyak 47 orang yang menggunakan instrumen penelitian lembar ekstrasi data dengan analisis SPSS 20. Hasil : Hasil penelitian ini didapatkan karakteristik responden yang memiliki balita stunting rata-rata berumur 30 tahun sebanyak 4 orang (6,4%), berpendidikan SMA sebanyak 29 orang (61,7%) dan bekerja swasta sebanyak 23 orang (48,9%). Berdasarkan analisis pelayanan kesehatan primer didapatkan bahwa sebagian besar responden berobat ke pelayanan kesehatan praktek bidan dan dokter sebanyak 33 orang (70,2%), jarak ke pelayanan kesehatan kategori jauh sebanyak 33 orang (70,2%), sebagian besar sudah mendapatkan penyuluhan IMD sebanyak 40 orang (85,1%), penyuluhan ASI Eksklusif sebanyak 35 orang (74,5%), penyuluhan MPASI sebanyak 39 orang (83%) dan penyuluhan KB sebanyak 38 orang (80,9%). Berdasarkan analisis gambaran pelayanan kesehatan primer didapatkan bahwa pelayanan kesehatan primer dalam kategori baik sebanyak 40 orang (85,1%). Simpulan : Berdasarkan hasil penelitian didapatkan pelayanan kesehatan primer pada kejadian stunting di Wilayah Kecamatan Sukawati Kabupaten Gianyar dalam kategori baik yaitu banyak responden memanfaatkan pelayanan kesehatan seperti berobat ke pelayanan kesehatan dan mendapatkan penyuluhan.

Background: Febrile seizure associated with a fever of 38oC or higher that triggers by the extracranial process without manifestation of neurologic dysfunction. The majority of parents suffer from stress and anxiety of febrile seizure occurrences. Adequate knowledge of febrile seizure is significant to provide initial medical care required during febrile seizure occurrences. Hence, this study aimed to know the knowledge level of febrile seizure on preschooler among parent in Nuansa Udayana Siligita Early Childhood Education School, Nusa Dua Badung. Method:  A purposive sampling technique employed to select 123 study participants. Data collected by a questionnaire that distributed to the participant through the google-form platform. The analysis used is univariate. Results: Results revealed that the participant’s knowledge classified in the good, moderate, and low category with a total of 81 participants (79.0%), 22 participants (21.0%), and 0 participants (0.0 %), respectively.  Conclusion: The level of knowledge of febrile seizure on preschoolers among parent Nuansa Udayana Siligita Early Childhood Education School classified in the good category. We suggest the parent improve their knowledge of febrile seizure to deliver initial proper medical care during febrile seizure occurrences or recurrences in their home or school.  

Kreativitas guru PAK memiliki pengaruh besar terhadap pertumbuhan rohani peserta didik. Oleh karena itu diperlukan pengajaran karena melalui pengajaran yang kreatif, inovatif dan inspiratif untuk dapat memberi pemahaman yang mudah dimengerti oleh peserta didik. Itu sebabnya guru PAK perlu melihat kebutuhan peserta didik dengan harapan bahwa dasar-dasar iman Kristen dapat betul-betul dipahami dan diterapkan dalam kehidupan peserta didik. Tujuan penelitian ini ialah guru PAK perlu mengajar, membimbing, memperkenalkan Tuhan kepada peserta didik, dan membentuk karakter peserta didik sehingga karakternya seperti karakter Kristus dalam pribadinya. Metodologi penelitian yang digunakan ialah metodologi penelitian kuantitatif dengan pendekatan wawancara, penyebaran angket, dan kepustakaan. Dari hasil perhitungan, diperoleh koefisien korelasi sebesar 0,301 dan signifikansi pada α = 0,05. Melalui hasil pengujian hipotesis untuk melihat keberartian korelasi yang diperoleh t hitung = 4,812 > t tabel = 3,065. Dengan demikian dapat disimpulkan bahwa terdapat hubungan yang positif  dan signifikan, kreativitas guru PAK dengan pertumbuhan rohani peserta didik di SDN 07 Tubang Raeng. Dari hasil perhitungan, diperoleh koefisien detrminasi sebesar 0,350 atau sebesar 35% sedangkan 65% dipengaruhi oleh faktor-faktor yang lain yang tidak diteliti oleh penulis. Hal ini berarti bahwa varibel kreativitas guru PAK berpengaruh terhadap pertumbuhan rohani peserta didiK di SDN 07 Tubang Raeng Kecamatan Jelimpo Kabupaten Landak.

Artikel pengabdian ini memiliki tujuan untuk meningkatkan kompetensi para guru agama Katolik dalam melaksanakan pembelajaran secara online di tengah tantangan yang dihadapi selama pandemi. Pandemi COVID-19 telah mengubah lanskap pendidikan di seluruh dunia, termasuk pendidikan agama. Guru agama Katolik dihadapkan pada tantangan baru dalam mengajar online, yang memerlukan penyesuaian dan pengembangan kompetensi khusus. Hasil pengabdian ini memberikan rekomendasi praktis dan pedagogis bagi guru agama Katolik, lembaga pendidikan Katolik, dan penyelenggara pelatihan guru. Rekomendasi meliputi pelatihan intensif dalam penggunaan teknologi pendidikan, pengembangan keterampilan komunikasi virtual, dan pemanfaatan sumber daya online yang relevan. Kegiatan ini diharapkan dapat memberikan kontribusi signifikan terhadap pemahaman tentang peran dan tantangan guru agama Katolik dalam mengajar online di masa pandemi. Dengan meningkatkan kompetensi guru agama Katolik secara efektif, maka dapat memfasilitasi pembelajaran agama yang bermakna dan akapmendukung perkembangan holistik siswa, bahkan dalam situasi pembelajaran jarak jauh.

This study aims to determine how much influence training and work motivation partially or simultaneously on the performance of employees of PT Berlian Jasa Terminal Indonesia. The method that will be used is explanatory research and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 100 respondents mainly employees who work in the operational division. The data analysis techniques used were descriptive analysis and inferential statistical analysis, namely: 1. Validity and Reliability Test, 2. Multiple Regression Analysis, 3. Coefficient of Determination Analysis (R2), 4. Hypothesis Testing with Partial Test (t test) and Simultaneous Test ( F test) The results of the test and analysis are as follows:1.  There is a positive and significant effect between training on employee performance, with an R Square of 0.489 or 48.9%. Hypothesis test p value 0.000 <0.05,2. There is a positive and significant effect between motivation on employee performance, with an R Square of 0.470 or 47.0%. Hypothesis test p value 0.000 <0.05.and 3. There is a positive and significant effect between training and motivation simultaneously on employee performance, with an R Square of 0.591 or 59,1%. Hypothesis test p value 0.000 <0.05.  

This study aims to determine and analyze the effect of competence and work motivation on employee performance. In this study, the population used was 1,000 employees of the production division of PT. Samkyung Jaya Garment Ungaran which consists of 554 female workers and 446 male workers. The number of samples used were 91 respondents with probability sampling technique. Methods of data collection using questionnaires and literature study. The research analysis used multiple linear regression analysis. The results showed that competence had a positive and significant effect on employee performance. This result shows that if competence is improved, it will be followed by an increase in employee performance. Work motivation has a positive and significant impact on employee performance. This result shows that if work motivation is increased, it will be followed by an increase in employee performance.

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.  

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan transformasional dan kompensasi terhadap kinerja karyawan.  Populasi dan sampel yang digunakan adalah karyawan group asuransi yang terletak di Jl. Sultan Agung No. 110, Semarang yaitu PT. Asuransi Jasa Indonesia (Jasindo) yang berjumlah 31 orang dan  karyawan PT. Jasindo Syariah yang berjumlah 16 orang atau total sebanyak  47 karyawan. Metode pengumpulan dengan data primer (kuesioner) dan sekunder (studi pustaka). Teknik analisis yang digunakan adalah analisis regresi linier berganda, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : 1). Kepemimpinan Transformasional berpengaruh positif dan signifikan terhadap Kinerja Karyawan. 2). Kompensasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan.

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja non fisik dan kompensasi terhadap retensi karyawan baik secara simultan maupun parsial. Penelitian ini dilakukan di PT Kharisma Asia Makmur Kalimantan Barat. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Populasi dan sampel dalam penelitian ini adalah karyawan PT Kharisma Asia Makmur yang berjumlah 55 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan program IBM SPSS Statistic versi 23. Hasil penelitian menunjukkan bahwa lingkungan kerja non fisik dan kompensasi berpengaruh positif dan signifikan terhadap retensi karyawan, maka semakin baik lingkungan kerja non fisik dan kompensasi maka retensi karyawan meningkat.

This study aims to analyze the effect of work ability and work attitude on employee performance at the Department of Population and Civil Registration of Bima Regency. The sampling technique used is the sampling technique used in the study using Non Probability Sampling with the number of samples used, namely 38 ASN employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The partial test results reveal that the work attitude variable has a positive and significant effect on work performance. simultaneously (simultaneously) have a significant effect on work performance at the Department of Population and Civil Registration of Bima Regency.    

Before deciding to rent, some prospective clients must first seek information about the Vina House building through colleagues or family or anyone who has rented the building, how the packages are in it, how the facilities are obtained. The results of previous research conducted by Kurniawan (2015) are that facilities and location have a positive and significant effect on purchasing decisions, while Memah et al., (2015) give the results that facilities have a positive but not significant effect on consumer purchasing decisions. Furthermore, Latief (2018) provides research results that the location variable has no significant effect on consumer buying interest. Referring to the phenomena and gaps in research results, this study aims to determine the moderating effect of WOM on facilities and locations on the rental decision-making process. Based on the research objectives to be achieved, the type of research used by the researcher is explanatory research. The results of further calculations show that the regression coefficient value of the word of mouth variable as a moderator has a regression value of -0.015 which is negative with a calculated significance value of 0.085 > 0.1. The value of the regression coefficient of the word of mouth variable as a moderator has a regression value of -0.050 which is negative with a calculated significance value of 0.007 <0.1.

This study aims to analyze the effect of Funding Decisions, Dividend Policy and Tax Aggressiveness on Firm Value.Population in this study is the property and real estate sector companies listed on the IDX in 2015-2019. The sample companies obtained and meet the criteria are 9 companies and the data that can be processed is 45 annual report data. The data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing using SPSS version 21.0 program. The results of the partial test (t test), Funding Decisions have a significant positive effect on Firm Value, Dividend Policy has a significant positive effect on Firm Value, while Tax Aggressiveness has no effect on Firm Value.

Stikubank University (Unisbank) Semarang has implemented a web-based learning system known as a smart campus in which there is an integrated smart campus e-learning model. E-learning applied by Unisbank management is an online learning medium by utilizing information technology to make it easy for all students and lecturers to use in the teaching and learning process. This study aims to analyze the success of university e-learning based on the adaptation of the Delone and McLean information system success model. Primary data and secondary data were used in this study, a questionnaire instrument was used to obtain primary data. Furthermore, the data is processed quantitatively using the Smart PLS 3.0 software. The results of the data test were then analyzed descriptively to provide a narrative description of the research results. The results of research data processing showed that (1) Student assessment of system quality in the e-learning system had no significant effect on intention to use with a p-value of 0.729; (2) Student assessment of system quality in the e-learning system has a significant effect on user satisfaction with a p-value of 0.002; (3) Student assessment of information quality in the e-learning system has a significant effect on intention to use with a p-value of 0.025; (4) Student assessment of information quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (5) Student assessment of service quality in the e-learning system has no significant effect on intention to use with a p-value of 0.166; (6) Student assessment of service quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (7) User satisfaction related to the e-learning system has a significant effect on intention to use with a p-value of 0.000; (8) Intention to use e-learning system has a significant effect on net benefits p-value 0.004; (9) User satisfaction in the e-learning system has a significant effect on net benefits with a p-value of 0.000. Keywords: PLS, SEM, SmartPLS 3.0, E-Learning, Information Systems success, Delone & McLean Model.

The existence of the internet creates a new paradigm in word of mouth communication, the phenomenon of e-wom is considered an evolution from traditional interpersonal communication to a new generation. In a study conducted by Meybiani et al., (2019), the results showed that the e-WOM variable had no significant effect on consumer buying interest, while Lita & Auliya (2019) gave the result that online reviews had no significant effect on repurchase intentions, trust in consumers. web has a significant effect on repurchase intentions, online transaction security has a significant effect on repurchase intentions, privacy has a significant effect on repurchase intentions. Meanwhile, in a study conducted by Sari (2021), it was explained that E-WOM had a significant positive effect on repurchase intention. The purpose of this study is to analyze and explain the effect of online shopping experience and the effect of e-wom on repurchase intentions through e-trust. This study uses an explanatory research type, which tries to explain the relationship between the variables contained in the study. The variables in this study are online shopping experience, E-Wom, e-trust and repurchase intention. The minimum sample used is 89 respondents, the researchers will take a sample of 100 respondents. The Adjusted R² value of 0.295 means that the influence of the online shopping experience variable (X1) and the e-wom variable (X2) can explain the variation of changes in the e-trust variable (Y1) of 29.5%, the Adjusted R² value of 0.369 means the magnitude of the online influence shopping experience (X1), e-wom (X2) and e-trust (Y1) variables on repurchase intention (Y2) by 36.9%

The Gojek Mobile application is one application that is widely used by the wider community. In recent years, Gojek has developed very rapidly and is able to beat conventional transportation modes because it is more practical and has many service features offered by the applicator. This study aims to analyze and determine the extent to which the ease of use, information quality, security quality and technical & functional quality of the Gojek application are perceived as useful for users and have implications for user satisfaction and loyalty. The approach used in this study is included in the type of explanatory research, namely research whose explanation uses hypothesis testing in which the causal relationship between variables is explained. The respondents of this study were 100 students from various universities in the city of Semarang. The data collection technique in this study used a questionnaire instrument where the variables were measured using a five-scale Likert scale, where the data was processed using SmartPLS 3.0. From the model test, the test results show that of the 7 hypotheses, five hypotheses are accepted because they have a significant effect and two are rejected because they are not significant, the data is said to be significant if it has t < 0.05. customer satisfaction variable has a significant effect on loyalty variable with P Values ​​= 0.000, information quality variable also has a significant effect on perceived usefullness variable with P values ​​= 0.001, perceived easy of use variable affects customer satisfaction variable with P Values ​​= 0.000 , the perceived easy of use variable has an effect on the perceived usefullness variable with P Values ​​= 0.009, the perceived usefullness variable affects the Customer satisfaction variable with the P Values ​​= 0.023, the security quality variable has no effect on the perceived usefullness variable with the P Values ​​= 0.085, the technical variable & functional quality has no effect on the perceived usefullness variable with P Values ​​= 0.813.

The  study aims to determine and analyze Locus Of Control and work environment on employee job satisfaction. The sampling technique used is saturated sampling where the sample used in this study is all members of the population as many as 32 employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The results of the study partially revealed that the Locus Of Control had no effect and was not partially significant on job satisfaction, while the work environment variable had a partial and significant effect on job satisfaction.results of the simultaneous test say that the Locus Of Control and the work environment have a simultaneous effect on job satisfaction.