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This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

Sejak adanya wabah pandemi COVID-19, konsumen semakin menuntut penjaminan mutu dan keamanan pangan karena tingkat kesadaran konsumen akan hal tersebut semakin tinggi. Hal tersebut sangat mempengaruhi seluruh pemain bisnis yang bergerak di industri F&B, terutama pada industri kecil dan menengah. Kondisi tersebut juga mempengaruhi CV Gemilang Kencana sebagai bentuk usaha pengalengan manisan carica. Oleh karena itu, sangat penting adanya analisis mengenai kesesuaian persyaratan GMP (Good Manufacturing Practices) dan SSOP (Sanitation Standard Operational Procedures) pada produksi carica di CV Gemilang Kencana. Tujuan dari penelitian ini adalah menganalisis kesesuaian penerapan kondisi saat ini pada perusahaan dengan kriteria standar GMP dan kriteria standar SSOP. Penelitian ini bersifat penelitian analisis deskriptif dengan pendekatan kualitatif dan dalam bentuk studi kasus. Hasil dari penelitian ini berupa nilai kesesuaian persyaratan GMP sebesar 79,3%, dan kesesuaian persyaratan SSOP sebesar 70,5%. Rekomendasi tindak lanjut diberikan pada parameter-parameter yang memiliki tingkat ketidaksesuaian mayor (0-2), pada aspek GMP terdapat 31 rekomendasi tindak lanjut, sedangkan pada aspek SSOP terdapat 19 rekomendasi tindak lanjut.

PT Pelindo Multi Terminal is a subsidiary of the state-owned PT Pelabuhan Indonesia (Persero) which manages port business entities in the field of multipurpose terminal operations in Indonesia, such as liquid bulk, dry bulk, general cargo, and so on. PT Pelindo Multi Terminal / SPMT as the leading provider of non-container terminal services in Indonesia provides various services to service users. The services provided by SPMT include Stevedoring, Haulage, Receiving/Delivery, Stacking, Dock Services and Other Services. PT Pelindo Multi Terminal has a high commitment to implementing the principles of Good Corporate Governance (GCG) consistently and continuously. PT Pelindo Multi Terminal is responsible for loading and unloading activities at the port. Stevedoring Workers (TKBM) have an important role in achieving the performance of loading and unloading activities from the port to the ship and from the ship to the port. Loading and unloading workers are one part of the workforce that needs attention because the work process they carry out carries the risk of work accidents. Work safety issues are factors that must be taken into account when carrying out loading and unloading work at the port. To obtain data the author used the Field Research method together with employees of PT Pelindo Multi Terminal Belawan using interviews. The library research method is also used by reading books and research results related to the paper writer's object obtained from libraries and other trusted sources.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

This article analyzes the effects of tariffs and trade agreements on global trade dynamics and international business operations. By reviewing recent trade policies and their implications for various industries, the study highlights how tariffs influence supply chain decisions and market entry strategies. The findings provide recommendations for businesses navigating the complexities of international trade in a protectionist environment.

Environmental Management System (EMS) is one of the tools that can be used in environmental management. Slaughterhouses (RPH) are facilities, where animals are slaughtered for consumption as food products. This practice aims to assess and identify the current suitability/conditions at Jone Slaughterhouse (RPH) to the implementation of the Environmental Management System from ISO clause 14001. Practice shows that there are several documented ISO 14001 clauses such as organization (clause 4), Leadership (clauses 5.1, 5.3), planning (clause 6.1.3), support (clause 7.1), and performance evaluation (clause 9.1.2).This practice aims to analyze and identify the current suitability / conditions at Jone Slaughterhouse (RPH) to the implementation of the Environmental Management System from ISO clause 14001 to the operations of RPH Jone.This practice is useful as a study and information material as well as a study for interested parties to take concrete steps or policies in the development of the slaughterhouse business (RPH) based on the ISO 1400 Environmental Management System  

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

This study discusses the management audit on operations and production control. This management audit is a tool that can be used by companies to measure economics. effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, effectiveness, and efficiency of production and operation control at UD. Prosperous Source. The scope of operations and production control consists of five namely control of raw materials, control of equipment and facilities, control of transformation, control of quality, and control of finished goods. However, this research is focused only on obtaining control over operations and production, the process of which starts from controlling raw materials to controlling finished goods. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on production control and operations at UD. Sumber Makmur it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

In the industry competition and technological advances increasing, companies can increase their competitive advantage to manage operational costs well. The costs issued by the company must have value added for the company so that there is no waste of costs. Therefore, cost efficiency is very crucial for a company in order to maintain its sustainability of the company. Activity-based management is a technique for increasing efficiency. This research aims to implement activity-based management to increase the efficiency of PT. The Charm of Arnos Concrete Gresik. This research is descriptive and qualitative, using primary data from interviews. Research that is descriptive qualitative using primary data in the form of interviews. Research findings show that by implementing activity-based management in PT Pesona Arnos Beton Gresik, activities with a low amount of added value are obtained after being carried out by this method. Costs that do not have added value can be reduced so that there are cost savings. This still develops efficiency without negating the quality of service provided to consumers or customers.

This study aims to determine the design of e-business strategies, especially in the culinary field in the Home Industry. Currently,many small and medium entrepreneurs use internet technology to increase their competitive advantage in selling culinary businesses. One popular strategy is the use of e-business, such as Facebook, WhatsApp, and Instagram to improve the performance of business operations. However,to implement an e-business strategy, sellers needa model that can attract customers so that they can generate profits. In this study the authors used a theoretical approach which only describes theories as a basis for thinking and literary methods in which this research method retrieves data from a collection of articles, journals and books from all forms of related sources. The author obtains results from research showing that E-Bussines Home Industry is able to generate promising profits and can compete and innovate to produce new products and have high selling value for the progress of Home Industry businesses, especially in the culinary field,now and in the future.

This research is aim to describe the difficulties in learning and solving Algebra problems experienced by class VII Students of SMP Negeri 7 Cimahi. This research method uses a descriptive method with a qualitative approach. The subjects used in this research were five Students of class VII H who were randomly selected, and the teacher concerned. The instrument used in this study were written tests, questionnaires and interview guides. The results of this research indicate the various difficulties experienced by Students and the factors that cause them. These difficulties include difficulties in identifying coefficients, determining like terms, and performing various arithmetic operations in Algebraic forms. The factors that cause Student difficulties are divided into two, namely internal and external factors. The internal factor is that Students don't understand the concept and don't master arithmetic operations on integers, while the external factor is the lack of Interest, talent and motivation of Students in learning Algebra.

One aspect that is very important in the management of educational institutions (schools) is the financial aspect. School financial management must be carried out properly starting from planning, implementing, monitoring, evaluating, and reporting. This article discusses school financial management, in this case, the management of school operational assistance funds. These funds are a source of school funds that need to be managed transparently, accountably, effectively, and efficiently.

Sales and purchase agreements that occur electronically between sellers and buyers create online buying and selling. Internet and social media users in Indonesia, online E-Commerce businesses are increasingly growing. E-Commerce is business activities involving consumers, manufacturers, service providers and intermediaries using computer networks, namely the internet. E-Commerce users are also of various ages, because there are many conveniences when shopping online, just open the desired E-Commerce application, choose the items you buy and the goods arrive as desired within a few days. The increasing number of online buying and selling has indirectly influenced changes in legal regulations. The rules that apply in Indonesia are still unclear regarding electronic buying and selling. This is due to the fact that the conditions necessary for the validity of an electronic agreement have not been specifically regulated. The aim of this research is to determine the validity of electronic contract agreements in E-Commerce transactions in terms of civil law. In this research, normative research methods were used. This method involves processing data from legal regulations and applying rules or norms as the basis for research. Research results Electronic documents are binding and recognized as valid evidence to provide legal certainty regarding the operation of electronic systems and electronic transactions, especially for proof and related to legal actions carried out through electronic systems

The development of digital technology has brought significant changes in how businesses are conducted, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. E-commerce has become a key tool for MSMEs to expand their market reach and improve operational efficiency. This seminar discusses the importance of leveraging e-commerce for MSME development in Indonesia, highlighting the potential of digital platforms like social media to enhance market reach and business efficiency. However, challenges such as low digital literacy and inadequate infrastructure remain major barriers to adopting this technology, particularly in rural areas. The seminar results indicate that synergy between the government, private sector, and society is needed to overcome these challenges and support MSMEs in utilizing digital technology for sustainable growth.

Sistem ekonomi Islam dinilai mampu memberikan kontribusi bagi perekonomian global, termasuk di Indonesia. Artikel ini bertujuan untuk menganalisis kebijakan moneter di Indonesia dalam perspektif ekonomi Islam. Dalam penelitian ini peneliti mengamati instrumen kebijakan moneter yaitu operasi pasar terbuka (open market operation) dimana secara umum, sasaran moneter ditujukan untuk mendorong pertumbuhan ekonomi dan stabilisasi inflasi. Metodologi yang digunakan adalah pendekatan studi kepustakaan terhadap tiga jurnal utama dan beberapa artikel jurnal nasional dan internasional yang terkait dengan moneter syariah. Temuan utama dari penelitian ini adalah perkembangan kebijakan moneter berbasis syariah di Indonesia dinilai memiliki peran penting dalam perkembangan ekonomi di Indonesia.

This study was an attempt to explore the nexus between career development and employee job performance in UNTAG Semarang, Central Java, Indonesia. The study was necessitated following the need to institute career development programs in organizations for employees to acquire additional knowledge for improved job performance. This study was a survey-type of research that employed a correlational design in an attempt to ascertain the magnitude of the relationship between the studied variables. Structured questionnaires were administered to a sample size of 250 drawn from the population of the study. The Likert 5- point scale was used in quantifying responses while simple regression was employed in determining the degree of the relationship between career development and employee job performance. The result shows a strong relationship between career mentoring and the quality of employee job performance in the organization and concludes that organizations that wish to improve on employee job performance must institute and entrench career mentoring necessary for skill acquisition. The study recommends that organizations should encourage career counseling activities as a leeway to providing a sustainable framework upon which employees acquire the needed operational skills that will enhance their job performance in a typical organization.

Current learning after the pandemic is more towards the Hybrid learning method where this method combines online learning with face-to-face learning. In this learning, interactive learning media is needed by teachers. Prezi application is a software for internet-based presentation (SaaS). In addition to presentations, it can also be used as a tool to explore and share ideas on a virtual canvas. It is superior because this program uses the en:Zooming User Interface (ZUI), which allows Prezi users to zoom in and out of presentation media. The partner problem is that teachers at Madrasah Aliyah Miftahul Huda Mijen Demak still need training and assistance in making interactive multimedia. Therefore, the community service team at the Faculty of Language and Culture, University of 17 Agustustus 1945 Semarang conducted intensive communication with the manager of the MA Madrasah Aliyah Miftahul Huda to find solutions to these problems. There are three methods applied in this service, namely Presentation, Demonstration, and Practice Method. Presentation method is applied in the introduction of the Prezi Application, its benefits, and its application in making interactive learning media, Demonstration Method regarding the operation or use of the application and Practical Method where teachers practice directly making interactive learning media according to their respective subjects. After this service, teachers can position and use learning media as a needed component of a learning process. Learning media has an important role in increasing the effectiveness and efficiency of learning. Teachers are always required to be able to develop and use learning tools available in schools in accordance with current developments.

Gas Engine Power Plant (PLTMG) is a type of power plant that uses dual fuel, namely LNG (liquid natural gas) and BBM (fuel oil). Along with the continuous operation of the Ambon Peaker PLTMG unit. So do not rule out that the engine performance will decrease. The decrease in engine performance will affect the power supply of electrical energy to the electricity demand network. In order to maintain a reliable, safe, and efficient electricity supply. So the performance of the engine performance will always be monitored regularly. This is done so that the performance of the engine performance is always properly monitored. One of the performances to assess the performance of the Ambon Peaker PLTMG unit is by carrying out a Performance Test. The method used in industrial practice activities carried out at the Ambon Peaker 30 MW PLTMG is practical work in the form of field research.