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In 2019 PT.PELNI (Persero) with ships to and from Semarang experienced an increase in passengers. The need for companies to continue to innovate through aspects of the company in terms of comfort, service, and brand image to balance  the  costs or prices incurred  by  service  users.  One of the strategies carried out by PT PELNI (Persero) is to make a number of ship service adjustments amid the Covid-19 outbreak. One of them is preparing a policy to apply the portstay scheme in turn for all ships.This research uses data collection methods in the form of observations made directly in the field, literature study, and documentation and questionnaire methods.  In  this  study,  the  authors  used  qualitative  and  quantitative  data analysis, where the statistics found in the study were described or described as they are, then presented in the form of numbers which were then represented in a description.It shows that, based on empirical data (the results of filling out the questionnaire) and the results of multiple linear regressions, it shows that the convenience variable (X1) has a positive effect on the attractiveness of service users, where the value of tcount 2.781> ttable 1.984. Service variable (X2) has a positive influence on the attractiveness of service users where the value of tcount is 3.328> t table is 1.984.  Variable Brand Image (X3) also has a positive influence on the attractiveness of service users has a tcount of 2.813> t table of 1.984.  Thus  the  results  of  this  study  indicate  that  there  is  a  positive  and significant influence between Comfort, Service and Brand Image on Service User Interest.

Background: General anesthesia is the act of administering a combination of drugs during surgery with the aim of reducing consciousness and eliminating pain in the patient. There are 2.5% of patients experiencing intra-anesthesia complications including hypotension.Objective: To determine the comparison of giving fluid loading and reducing inhaled gas with giving ephedrine to prevent hypotension in patients in central surgery installations.Research Metod: Quantitative method with experimental research type with quasi-experiment. This research used a Pretest-Posttest Two Group Design with 22 respondents.Research Result: Based on test statistics, it is known that the results of the Independent Sample T Test data analysis test show a P value (>0.05), namely H0 is accepted. Based on this test, it was concluded that there was no significant relationship between administering fluid loading and reducing inhaled gas with administering ephedrine to prevent hypotension.Conclusion: Based on this research, researchers are more effective in using fluid loading and reducing inhaled gas than administering ephedrine in the ETT technique for general anesthesia.

Penelitian ini membahas perbedaan book tax, kas operasi dan debt to total asset ratio terhadapmanajemen laba. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan yang memiliki 12 perusahaan dengan menggunakan metode regresi logistik pada program SPSS 21.0 (Statistics Program for Social Sciences). Dalam penelitian ini variabel arus kas menggunakan proksi kas dan operasi hutang menggunakan debt to total assets ratio. Hasil penelitian secara parsial menunjukkan bahwa variabel variabel pajak badan yang memiliki pengaruh signifikan terhadap laba manajemen dimana pemerintah sebagai pihak utama dan manajemen sebagai agen individu masing-masing memiliki tujuan yang berbeda dalam hal pembayaran pajak dan laba atas total aset memiliki tidak berpengaruh signifikan terhadap labamanajemen. Informasi ini memungkinkan Anda untuk melakukan fungsi yang diperlukan, bahkan memungkinkan Anda untuk menggunakan dan menggunakan utang untuk total aset.Tidak terlalu tinggi, tidak tetap kecil akan lebih baik jika perusahaan mengurangi hutangnya, dapat digunakan untuk meningkatkan keuntungan dan tidak hanya untuk membayar hutangperusahaan. Secara acak, hasil penelitian menunjukkan perbedaan rasio buku pajak, kas operasi dan utang terhadap total aset secara signifikan terhadap manajemen laba.

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

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 Human Development Index (HDI) & expenditure inequality for each province in Indonesia need to be studied whether the Human Development Index (HDI) and expenditure inequality in each district/city in Banten Province have an influence or not. The independent variable is the Human Development Index (HDI) and the dependent variable is expenditure inequality. The research method used is quantitative method using document data from the Central Statistics Agency (BPS) in Banten Province. The results showed that the Human Development Index (HDI) had no significant effect on expenditure inequality. Where if there is a decrease in the Human Development Index (IPM) it is not certain that it will reduce Inequality in Banten Province.

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.  

The government continues to strive for the availability of vaccines through multilateral and bilateral schemes to meet the current stock and maintain the vaccination rate in accordance with the existing vaccine stock (Widyawati, 2021). Tlagomas Urban Village, Lokwaru District, has a population of 19,826 (Central Bureau of Statistics Malang City, 2020). Of this population, not all of them have been vaccinated. So that the urban village government seeks accelerated vaccination programs, one of which is the implementation of a mass vaccine program. The purpose of this community service activity is to help implement the second dose of mass vaccine in Tlogomas Urban Village, Malang City. The methods used in this program are planning and preparation, implementation, and evaluation. The result of this activity is the availability of infrastructure and vaccine implementing officers as well as the implementation of the second mass vaccine activity in Tlogomas Urban Village, Malang City with a total number of 988 participants. The flow of vaccine activities includes registration, screening history and simple physical examination, administering vaccines and recording.

Human Development Index or HDI and Economic Growth in the Regency/City of Banten Province needsto be studied whether the Human Development Index and Economic Growth have influence or not. the studied variable are Independent Variable HDI and Dependent Variable Economic Growth . The research methods used is quantitative method using document data from Central Statistics Agency (CSA) with some literature review. The result showed that HDI had no significant effect on Economic Growth. Where if there is a decrease in the Human Development Index, it can’t be confirmed that it will reduce Economic Growth in Banten Province.   Keywords: HDI, Economic Growth, Banten

This research was grounded on the issue of employee job satisfaction at the Hiro Heling Credit Cooperative. This research aimed to (1) Know the description of employee job satisfaction, organizational culture, and organizational commitment. (2) analyze the influence of organizational culture and organizational commitment on employee job satisfaction either partially or simultaneously.The population in this study were KSP Kopdit Hiro Heling office employees, totaling 63 people. Due to limited population, this research was conducted through census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods. Hypothesis testing was done through the F-test and t test.The descriptive analysis shows that the variables of employee job satisfaction, organizational culture, and organizational commitment were categorized as good. The results of the t-test statistic revealed that partially, organizational culture and organizational commitment had a significant influence on employee job satisfaction. The results of the F-test statistics show that simultaneously, the two independent variables had a significant influence on employee job satisfaction. The determination analysis shows that the magnitude of the contribution of organizational culture and organizational commitment to employee job satisfaction at the Hiro Heling Credit Cooperative had a 61% impact on employee work satisfaction at the Hiro Heling Credit Cooperative, whereas 39 % were influenced by factors other than the research variables.

The problem in this study is the fluctuating working capital in cigarette companies listed on the Indonesia Stock Exchange in 2017-2021. This study aimed at determining the influence of working capital on profitability. The population in this study was all cigarette companies listed on the Indonesia Stock Exchange totaling 5 companies. Research samples were obtained using the purposive sampling method. The samples used were from 4 companies. Data was collected through documentation and analyzed using descriptive statistical methods and inferential statistics, namely simple linear regression. Hypothesis testing was done through a t-test. The results of the descriptive analysis revealed that: (1) Working capital had an average value (mean) of IDR.14,277,908,600 of the total working capital. (2) Gross profit margin had an average value (mean) of 19.8 which shows that every IDR. 1 sale can be fulfilled with IDR.19.8 gross profit owned by the company. The results of the t-test statistic indicated that working capital (X) had a positive and significant influence on the variable gross profit margin (Y). The results of the determination analysis (R²) showed that the working capital variable was able to explain the fluctuation of profitability of cigarette companies listed on the Indonesia Stock Exchange by 21.4%.

       Penelitian ini bertujuan untuk menganalisis pengaruh variable Kualitas layanan dan Fasilitas terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention. Jumlah responden adalah sebanyak 90 responden. Pengukuran dalam kuesioner menggunakan skala likert. Metode analisis data menggunakan Output Program SPSS Statistics versi 16.0 for windows. Hasil pengujian terhadap hipotesis, menunjukkan bahwa variable Kualitas layanan berpengaruh positif dan significan terhadap Loyalitas pelanggan dengan dimensi Kehandalan ( Reliability ) yang paling dominan terhadap Loyalitas pelanggan dengan hasil penghitungan rata – rata variable responden di perolehhasil 4,30, dari indicator Patra Semarang Hotel & Convention handal dalam memberikan pelayanan dengan segera dan memuaskan. Pengaruh Kualitas layanan terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention perlu di tingkat kandan di maksimalkan, sikap ramah tamah karyawan dan memberikan rasa aman kepada pelanggan serta meningkatkan semua aspek fasilitas baik bentuk fisik maupun non fisik yang nantinya akan berpengaruh pada semakin banyaknya pelanggan sehingga juga akan berimbas pada kesejahteraan karyawan.

The increased garbage creation in Maros may motivate businesses to become more concerned with environmental sustainability. Armour Coffee's green marketing strategy begins with the brand logo and extends to the firm's vision and objective. According to statistics from the top brand index, Armour Coffee remains the least popular local coffee shop in Indonesia, which is both a phenomena and a problem in this study. Based on the findings, the study concludes that Green Product and Green Place have a favourable influence on Interest in Purchasing Armour Coffee in Maros. Meanwhile, Green Price and Green Promotion had little influence on Interest in Purchasing Armour Coffee in Maros. Simultaneously, green product, green pricing, green location, and green promotion (green marketing mix) impact interest in purchasing Armour Coffee in Maros.