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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.

This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data were processed using SPSS version 26 with the results obtained that Investigative Audit and Professional Skepticism affect the disclosure of fraud. Meanwhile, Forensic Accounting and Independence do not affect fraud disclosure.

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.

This study aims to find empirical evidence about the effect of accounting knowledge, owner's perception, entrepreneurship orientation, market orientation, performance of micro, small and medium enterprises. This research is a quantitative research using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study were all owners of micro, small and medium enterprises in North Semarang sub-district with a total of 1683 businesses. The sampling method used in this research is probability sampling. Based on probability sampling method, obtained 95 respondents. Test results from the instrument in this study is valid and reliable. Data analysis techniques used is multiple linear regression analysis using SPSS version 21. The results in this study indicate that accounting knowledge and owner's perception affect the performance of micro, small and medium enterprises, while entrepreneurship orientation and market orientation have no effect on the performance of micro, small and medium enterprises.

The purpose of this study is to ascertain whether the population growth rate and unemployment rate have an impact on the poverty rate in West Java. Population growth and the unemployment rate are the independent variables, followed by the poverty rate as the dependent variable. The time series data used in this study include the years 2019 through 21. Multiple regression using SPSS 25.0 is the analytical approach employed. Where the regression equation, Y = 41,491 + 9,385 X1 + 14,239 X2, is discovered. This demonstrates that the poverty rate in the province of West Java has a unidirectional relationship with both the unemployment rate and population growth. The T test results showed that there was no relationship between West Java's poverty level and the unemployment rate. Additionally, the West Javan poverty rate is unaffected by the population growth variable. The F test indicates that the independent factors collectively have an impact on the dependent variable. The poverty rate is affected by the unemployment rate and population growth to the tune of 7.7%, with other factors affecting the remaining 92.3%.

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 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.

The problem that almost every developing country faces is poverty, and Indonesia is no exception. The root of the problem of poverty is that people cannot live properly. This has an impact on the quality of human resources, thereby reducing productivity and lowering the income of the community itself. Community income, unemployment, health, education and environmental conditions are factors that influence the occurrence of poverty problems. The poverty rate in North Sumatra is still relatively high compared to other regions, but North Sumatra is not included in the 10 poorest areas in Indonesia. Analyzing the effect of HDI on poverty is the aim of this study. This study uses simple regression for the research method and is processed using the help of SPSS 26 software. Through this study it can be seen that HDI has a significant effect on poverty in North Sumatra.

Hasil pemantauan KPAI dari 2011 Sampai 2014, terjadi peningkatan yang sigfnifikan terhadap kasus kekerasan dan penyimpanagan sekseual kepada anak. Tahun 2011 terjadi 2178 kasus kekerasan, 2012 ada 3512 kasus, 2013 ada 4311 kasus, 2014 ada 5066 kasus (kpai.go.id). Tujuan penelitian ini yaitu untuk mengetahui pengaruh pendidikan kesehatan dengan media Audio Visual Aids (AVA) dalam peningkatan Pengetahuan Anak Usia Dini terhadap pendidikan seksual pada anak usia dini di RA Assalaam.   Jenis penelitian yang digunakan adalah experiment dengan bentuk rancangan non randomized one Group Pre-test dan Post-test Design. Variabel yang digunakan ini dibedakan menjadi variabel bebas yaitu media Audio Visual Aids (AVA), sedangkan variabel terikatnya adalah Pengetahuan Anak Usia Dini tentang pendidikan seksual sejak dini. Besar sampel dalam penelitian ini adalah siswa RA Assalaam sebanyak 46 siswa.   Sebelum diberikan pembelajaran menggunakan media AVA 44,6% pengetahuan cukup dan setelahnya meningkat menjadi 59,3 %  kriteria pengetahuan baik. Bedasarkan hasil SPSS diketahui bahwa nilai ρ = 0,000 sehingga ρ < α, maka terdapat pengaruh antara pengetahuan sebelum dan pengetahuan sesudah pemberian Pendidikan Kesehatan Audio Visual Aids pada responden.      

Pendahuluan. Nyeri dismenore dapat menimbulkan rasa yang kurang nyaman pada seseorang dikarenakan oleh nyeri yang timbul untuk mengurangi rasa nyeri tersebut maka diberikan senam dismenore. Senam dismenore dapat meningkatkan pasokan oksigen sehingga nyeri dapat berkurang. Tujuan. Penelitian ini mengetahui apakah ada pengaruh senam dismenore terhadap penurunan dismenore. Metode. Penelitian dilakukan dengan menggunakan metode penelitian Pre-Eksperimental. Sampel diambil berdasarkan jumlah responden sebanyak 10 orang dengan menggunakan Accidental sampling. Pengumpulan data dilakukan dengan observasi. Selanjutnya data yang telah terkumpul diolah dengan menggunakan program SPSS versi 16.0 untuk di analisa dengan uji statistik T-Dependen. Hasil. Hasil Uji T Dependen didapatkan p value = 0,000 artinya statistic ada perbedaan signifikan penurunan skala nyeri sebelum dan sesudah melakukan senam. Kesimpulan. dalam penelitian ini terdapat pengaruh senam dismenore terhadap penurunan dismenore pada remaja putri di SMA Muhammadiyah Manado. Diharapkan senam dismenore dapat diterapkan oleh siswi putrid sehingga dapat mengurangi dismenore saat haid.  

Latar belakang:Keluarga berencana (KB) rupanya sudah menjadi bagian dari kehidupan wanita di Indonesia. Buktinya, lebih dari separuh (57,4 %) jumlah wanita usia subur menggunakan KB.Distribusi pemilihan metode KB pada Wanita Usia Subur di PKM Bengkol kota Manado tidak BerKB 25,8 %, MKJP 29,8 dan Non MKJP 39 %. Hal ini menunjukkan bahwa tingginya angka WUS yang tidak berKB. Golongan yang tidak berKB bisa dikategorikan WUS unmeet Need, memakai Kb Tradisional sehingga tidak terdeteksi di Nakes, maupun yang ingin hamil. Tujuan: Mengetahui determinan karakteristik dengan penggunaan kontrasepsi tradisional pada wanita usia subur. Metode: Penelitian ini adalah penelitian observasional analitik dengan pendekatan cross sectional dengan sampel para WUS yang menggunakankontrasepsiTradisional di Kelurahan Pandu. Besar sampel yaitu 31 orang. Pengambilan data dilakukan dengan wawancara menggunakan kuesioner. Data dianalisis dengan uji korelasi Spearman menggunakan SPSS versi 22 dengan nilai p Hasil: Ada hubungan yang bermakna antara usia(p=0,047), paritas(p=0,030), pengetahuan (p=0,040) dan sikap (p=0,016) WUS dengan penggunaan kontrasepsi tradisional. Simpulan:Hasil analisis Multivariat untuk melihat dominansi faktor karakteristik ibu terhadap Penggunaan KB tradisional menunjukkan bahwa dibandingkan dengan Umur, Paritas, Pengetahuan dan Sikap ibu, Sikap Wanita usia subur lebih tinggi nilai korelasi nya yaitu p value 0.035. Sehingga Hasil penelitian ini secara bermakna menunjukkan Faktor  yang dominan berhubungan dengan penggunaan KB tradisional pada WUS di Kelurahan Pandu Kecamatan Bunaken Kota Manado pada prodi DIII Kebidanan STIKES Muhammadiyah Manado adalah “ Sikap”.      

Education should be a center of attention in Indonesia, education services for the community, must continue at the level throughout the country. Implementation and service of education in Indonesia is still uneven, still focused on big cities. Many areas in Indonesia find it difficult for the public to obtain educational services, Jakarta as the national capital, as if everything is there and available there, but it must be admitted for Banten Province which is adjacent to the Special Capital Region of Jakarta. Data from the Central Statistics Agency (BPS) for 2016, shows that the average length of schooling in the Banten region is only 8.37 years, in Serang District some students have to risk their lives because the school is damaged, so that classrooms are used alternately. Based on data released by the Ministry of Culture and Culture, there are 48% of schools in Banten that have been damaged and are not suitable for normal use as school rooms. The Banten Education Office stated that there are many problems driving the low net enrollment rate (APM) in schools in Banten, including inadequate facilities and infrastructure, educational services are not evenly distributed, and the community's level of education is still low. This research is intended to identify and examine the existence of the image of higher education, peers and facilities and infrastructure in influencing students' interest in continuing their education to a higher level. The method used in this study is a quantitative method with descriptive and verification properties. The analysis tool used is path analysis with the help of the SPSS for Windows 25 program. The results of the study show that there is an influence from the image of higher education, peers and facilities and infrastructure on interest in college.  

Education, training and motivation greatly affect the performance of employees of an organization. The purpose of this study was to analyze the effect of education, training and motivation on the performance of the Fire and Rescue Service Sub-dept. of Sector 2, Palmerah District, West Jakarta. The research population was 80 people and the research sample, that is, all the population was used as the research sample (census). The analysis method uses correlation, determinant coefficient, multiple linear regression analysis, t test, F test (Anova) with SPSS software. The results of the study were only education which had no significant effect, while training and motivation had a significant effect on employee performance, while simultaneously had a significant effect on the performance of the Fire Service Sub-dept. Linear Regression Analysis Y = 0.617 + 0.150 X1 + 0.222 X2 + 0.158 X3 and the determinant coefficient is 80.1%.

This study is to test and analysis education influence and wages toproductivity work employee office Dinas Pasar Kota Padang. Independent variable used independently is education influence (X1) and wages (X2), variable dependentis productivity work employee (Y). Breedstudy methodused is causative method. Data Used is data primer and sekunder. Data Primer obtained with method interview to sample as much ninety seventh people employee Dinas Pasar Kota Padang. As for instrument analysis which is Regresion Linear Multiple with Programe SPSS version 19.0.

This study aims to determine the effect of teacher professional competence and learning environment on learning motivation during the Covid-19 pandemic. The method used in this study is an analytical approach, namely a quantitative approach and descriptive and verification methods. The samples used in this study were all students of class XII one of the Senior High Schools in the city of Bandung, so the number of samples used in this study were 123 samples. The analytical tools used in this study are multiple linear regression analysis, classical assumption testing, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, coefficient of determination analysis and hypothesis testing using the SPSS v25 a The results showed that the results of the T-Test of teachers' professional competence had a significant and significant effect on learning motivation, the learning environment had a significant and significant effect on learning motivation. In accordance with the results of the F test is a significant effect on learning motivation.

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh positif dan signifikan antara amenitas dan aksesibilitas terhadap kepuasan wisatawan di Taman Margasatwa Semarang, serta untuk mengetahui variabel mana yang paling dominan pengaruhnya terhadap kepuasan wisatawan. Metode yang digunakan pada penelitian ini adalah metode survey dengan analisis kuantitatif sedangkan desain penelitiannya adalah regresi dan korelasi yang terdiri dari satu faktor atau lebih. Data yang digunakan ada dua jenis yaitu data primer dan data sekunder. Alat dalam penelitian ini adalah kuesioner, observasi, dan dokumentasi. Jumlah sampel dalam penelitian merupakan responden sebanyak 100 pengunjung Taman Margasatwa Semarang. Berdasarkan hasil SPSS, hipotesis (baik secara parsial maupun simultan) pada taraf teruji signifikan dan positif berpengaruh dengan persamaan regresi, Y = 0,395 X1 + 0,191 X2 serta terbukti bahwa variabel amenitas berpengaruh paling besar terhadap variabel Y (kepuasan wisatawan) dengan koefisien regresi sebesar 0,395. Kesimpulan dari penelitian ini adalah bahwa dari dua variabel Amenitas dan Aksesibilitas, Amenitas yang paling berpengaruh positif terhadap kepuasan wisatawan di Taman Margasatwa Semarang. Jadi apabila amenitas baik, maka kepuasan wisatawan meningkat.

Surgery still often causes various problems, one of which is pain, but the problem of pain during and after surgery can be overcome by anesthesia technique. One of them is spinal anesthesia technique. However, spinal anesthesia still has drawbacks where the duration of sensory and motor blockade is still very short. Various methods are used to prolong the duration of sensory and motor blockade of spinal anesthesia, one of which is the addition of adjuvants such as fentanyl and clonidine. This study was conducted to compare the speed of onset of action of sensory-motor blockade and the lengthening of duration of action of sensory-motor blockade between the addition of 25 g fentanyl compared to 50 g conidine in 10 mg hyperbaric 0.5% bipivacaine administered under spinal anesthesia. This study used a Randomized Control Trial (RCT) design with a double-blind randomized control trial and was conducted at Mitra Plumbon Hospital Cirebon from March-April 2021. There were 42 patients who met the inclusion criteria who underwent surgery with spinal anesthesia. Patients were divided into 2 groups, group 1 used 10mg hyperbaric 0.5% bupivacaine plus 25µg fentanyl, while group 2 used 10mg hyperbaric 0.5% bupivacaine plus 50µg clonidine. We investigated the onset of action and duration of action of sensory-motor blockade, the effect of hemodynamic shock, the effect of sedation levels and intraoperative adverse effects (side effects). Data analysis using SPSS 20.0. In the group of 10 mg bupivacaine 0.5% hyperbaric plus clonidine 50 g, the onset of action of sensory-motor blockade was faster and the duration of action was longer than in the group of 10 mg bupivacaine 0.5% hyperbaric plus 25 g fentanyl with a P value <0.05. Likewise, the effect of hemodynamic fluctuations in the 10mg hyperbaric 0.5% bupivacaine group plus 50 g clnidine was more stable than the 10mg hyperbaric 0.5% bupivacaine group plus 25 g fentanyl. While the effect of the level of sedation and intraoperative side effects are comparable

Traffic safety is influenced by several factors including Driver Discipline, Law Enforcement, Motorcycle and Road Conditions. Of the three, have an important role in improving traffic safety with satisfactory results. The purpose of this study was to determine whether or not there is an effect of Driver Discipline, Law Enforcement, Motorcycle and Road Conditions on Traffic Safety on Jl. Holy-Pati Raya In this study, the research population is Traffic Safety on Jl. Raya Kudus-Pati with a sampling system with a total of 100 respondents (sample). The variables in this study consist of: the independent variable is Driver Discipline (X.1), Law Enforcement (X.2), and Motorcycle and Road Conditions (X.3) and the dependent variable is Traffic Safety (Y). The research model is multiple linear regression analysis. The results of the analysis with statistical tools SPSS V.16 program obtained multiple linear regression equation Y = 2.758 + 1.963 X1 + 0.171 X2 + 0.287 X3+ µ . The results of the multiple linear equations show that there is a positive and significant influence between Driver Discipline on Traffic Safety (t count 13.675> t table 1.98447), Law Enforcement on Traffic Safety (t count 1.292 > t table 1.98447), Motor and Road Conditions on Traffic Safety (t count 2.099 > t table 1.98447), individually, Rider Discipline, Law Enforcement, Motorcycle and Road Conditions affect Traffic Safety. The influence of the three research variables is very strong with the coefficient value (R Square) obtained by 71% on Traffic Safety and 29% is influenced by variables that are not detected in this study.

Kualitas audit menjadi hal yang sangat diperhatikan oleh seorang auditor mengingat adanya krisis kepercayaan publik terkait beberapa kasus skandal keuangan yang dilakukan oleh Kantor Akuntan Publik (KAP). Terkait dengan fenomena tersebut, penelitian ini bertujuan untuk menganalisis pengaruh independensi, pengalaman, due professional care dan akuntabilitas terhadap kualitas audit. Responden penelitian ini adalah auditor yang bekerja pada KAP di Semarang. Jumlah sampel sebanyak 36 auditor yang diambil berdasarkan teknik Quota Sampling. Pengumpulan data menggunakan kuesioner. Adapun analisis data untuk menguji hipotesis menggunakan multiple regression yang diselesaikan dengan program SPSS versi 17. Dari hasil penelitian ini diperoleh kesimpulan bahwa: independensi yang ditunjukkan dengan besarnya t hitung sebesar 2,429 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,003 lebih kecil dari 0,05, pengalaman yang ditunjukkan dengan besarnya t hitung sebesar 1,845 lebih besar dari  t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,005 lebih kecil dari 0,05, due professional care yang ditunjukkan dengan besarnya t hitung sebesar 2,626 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,013 lebih kecil dari 0,05 dan akuntabilitas yang ditunjukkan dengan besarnya t hitung sebesar 1,918 lebih besar dari t tabel sebesar 1,6896 dengan tingkat signifikasi sebesar 0,034 lebih kecil dari 0,05 berpengaruh terhadap kualitas audit secara simultan (bersama-sama) maupun secara parsial.

This study aims to examine the Physical Aspects, Personality Interaction, Problem Solving, mediated by Customer Satisfaction against Customer Loyalty. The data used in this study used data obtained from questionnaires distributed to customers at Mirota Campus, DI Yogyakarta. The number of questionnaires distributed in this study to 220 respondents. The research data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study indicate (X1) Physical Aspects not have a positive effect on (Z) Customer Satisfaction. (X2) Personality Interaction has a positive effect on (Z) Customer Satisfaction. (X3) Problem Solving has a positive effect on (Z) Customer Satisfaction. (Z) Customer Satisfaction directly has a positive effect on (Y) Customer Loyalty. (X1) Physical Aspects through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X2) Personality Interaction through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X3) Problem Solving through (Z) Customer Satisfaction has no significant effect on (Y) Customer Loyalty and service quality mediated by costumer satisfaction (Z) on costumer loyalty (Y) has a positive effect.