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This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

Learning while playing, playing while learning is the principle of fun learning in PAUD. Early age at school is an effective age for developing various potentials that children have. This research is motivated by a problem, namely the application of the principle of playing while learning is still not optimal in developing multiple intelligences in early childhood. This study aims to stimulate children's brains in the long term, so that their memories are always filled with activities that give positive impressions and of course are fun for children, and to find out the Early Childhood Education (PAUD) teacher's feelings about the concept of playing while learning for early childhood. The purpose of playing is basically directed at developing children's multiple intelligences. The principle of playing while learning prioritizes playing activities rather than learning, meaning that learning activities in PAUD are more dominated by fun and exciting activities for children. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies. 

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

The learning process requires the existence of media to encourage the effectiveness and efficiency of learning activities. This study aims to describe the thematic learning process with a scientific approach assisted by digital media which was carried out in class II Bandar 3 elementary school. And to find out what digital media are used and what obstacles are experienced during the learning process. Specifically, this research uses a qualitative approach with the type of case study research method. Based on the results of the study, the learning process for class II Bandar 3 elementary school Pacitan was carried out in three stages, namely the planning stage was carried out by the teacher by matching and seeing the lesson plans, the implementation stage in which the teacher carried out explanation activities, asked questions, and gave assignments. While the teacher assessment stage assesses student activities from the aspects of attitudes, knowledge and skills.

Arabic is a foreign language which is quite difficult to understand for children who are just learning another language, besides their mother tongue. There are many obstacles encountered by educators in the introduction of Arabic to children. It is very important for the teacher to choose the right method to make learning more fun and easy to understand. Therefore in this study the researcher has the goal of increasing children's understanding of learning Arabic using the Total Physical Response method. This research was conducted at MIN 14 Hulu Sungai Tengah. This study uses a qualitative descriptive field research method. The results of this study indicate that the TPR method: easy to understand and apply, does not require more power, does not require additional fees, contains elements of game movement so that it can relieve stress on children, learning time becomes more efficient, communication between teachers and children becomes more effective the child becomes more expressive

Deviant behavior among adolescents has always been a concern in itself. Therefore parents must rise to carry out their obligations to children, in the form of supervision, attention, and good education, so that later they become generations that can benefit other Muslims. Madrasah Ibtidaiyah Integral Al-Ukhuwah banjang uses a contact book as a means to shape the morals of its students. The contact book has programs that must be filled out by the homeroom teacher for activities at school and programs that must be filled out by parents for activities at home. This study aims to find out how the implementation of the contact book program affects student morals at Madrasah Ibtidaiyah Integral Al-Ukhuwah, Amuntai Regency, South Kalimantan Province. This study uses a descriptive qualitative method. The techniques used to collect data are observation, interviews and documentation. The results of this study indicate that the contact book is made within a framework of intention to build effective communication between parents and schools to shape student morals, there is an influence from the application of the contact book on student morals, including discipline in worship, social, and self-reliance.

Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.            

We are currently in an era where almost everyone is familiar with technology and everything is completely connected. With the advancement of digital technology now, every parent needs to keep updating information and learning how to educate their children, especially Islamic religious knowledge in today's digital era. Children must be instilled with Islamic religious values ​​so that they can get used to doing good, taking action and making decisions in their lives based on Islamic religious values ​​which serve as guidelines until adulthood. In order to avoid the negative effects of the internet, the role of parents is very important in accompanying children to learn, especially when they are playing and learning to use gadgets. Therefore, This study aims to find out how today's parents provide Islamic education by utilizing digital technology. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative.

Life inside a correctional institution is of course different from life outside a correctional institution. Many things are impossible to do freely in it. Status as inmates will at least affect the quality and quantity of behavior and interactions between fellow inmates, which of course can affect the meaning of their lives. The purpose of this activity is to provide an understanding of the inmates of the Makassar Class 1 Penitentiary regarding the steps and efforts that can be taken to increase the meaning of life. The implementation method used is through a psychoeducational approach. Psychoeducation is a form of providing education or training to a person or group of people, which aims to provide treatment and rehabilitation. The participants who were included in this psychoeducation activity were 20 people who were fostered by the correctional institution. The provision of pre-test to the inmates of the correctional institution was carried out to measure the level of knowledge and understanding of participants about the meaning of life, and after the provision of psychoeducational material, it was continued with the provision of a post-test to measure whether there was a difference in scores between the pretest and posttest obtained. The results obtained after the provision of psychoeducational materials showed that there was an increase in knowledge and understanding of the meaning of life in the inmates of the correctional institution, which was indicated by an increase in the posttest score when compared to the pretest score that had been previously measured. It can be concluded that the psychoeducational activities carried out are effective in providing knowledge and understanding of the efforts that can be taken by inmates to increase the meaning of their lives while in the Makassar Class 1 Correctional Institution.

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the profitability of food and beverages listed on the Indonesia Stock Exchange. The population in this study were 26 issuers listed on the stock market, especially food and beverages, while the research sampling technique used purposive sampling, so the research sample was 20 companies or issuers. The results of this study are cash turnover has a significant negative effect on profitability, accounts receivable turnover has a significant negative effect on profitability, and inventory turnover has no effect on profitability

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.