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Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

Masalah gizi terbagi menjadi masalah makro dan mikro.  Masalah gizi makro adalah masalah yang utamanya disebabkan oleh kekurangan atau ketidakseimbangan asupan energi dan protein. Manifestasi masalah gizi makro bila terjadi pada wanita subur dan ibu hamil yang kekurangan energi kronis (KEK) adalah berat badan bayi baru lahir yang rendah (BBLR). Keadaan tersebut bila terjadi pada anak balita akan mengakibatkan marasmus dengan kwashiorkor atau marasmic kwashiorkor dan selanjutnya akan terjadi gangguan pertumbuhan pada anak usia sekolah. Masalah gizi terbagi menjadi masalah makro dan mikro.  Masalah gizi makro adalah masalah yang utamanya disebabkan oleh kekurangan atau ketidakseimbangan asupan energi dan protein. Manifestasi masalah gizi makro bila terjadi pada wanita subur dan ibu hamil yang kekurangan energi kronis (KEK) adalah berat badan bayi baru lahir yang rendah (BBLR). Keadaan tersebut bila terjadi pada anak balita akan mengakibatkan marasmus dengan kwashiorkor atau marasmic kwashiorkor dan selanjutnya akan terjadi gangguan pertumbuhan pada anak usia sekolah. Tujuan dari penelitian ini mengetahui pengaruh pemberdayaan keluarga  terhadap  pengetahuan pengelolaan  makanan lokal Bagi Balita di Desa Noepesu. . Besar sampel 120 ibu yang mempunyai balita untuk kelompok eksperimen dan 60  orang ibu balita sebagai kelompok control 60 orang.Hasil penelitian  variable pengetahuan gizi (X1) mempunyai pengaruh positif terhadap perilaku gizi ibu dengan koefisien regresi sebesar 0,333. artinya bahwa apabila pengetahuan gizi meningkat sebesar 1 persen maka perilaku gizi akan meningkat sebesar 0,333 persen. Simpulan dari penelitian ini pemberdayaan keluarga berpengaruh terhadap pengetahuan  ibu dalam memanfaatkan makanan local untuk balita  

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

Quality of service not yet optimal because many basic health facilities do not meet the standards of service readiness and the absence of standard health service guidelines. Puskesmas, which are first-level health facilities, are at the forefront of efforts to reduce inequalities in health development in all regions. The purpose of this study was to describe the quality of health services for outpatients at the Lateri Public Health Center in Ambon City in 2020. This type of research is a quantitative study using a descriptive design with a sample of 137 respondents by using accidental sampling. The instruments used were questionnaires and writing instruments. The data analysis used was univariate analysis. Research resultIt is known that the tangibles variable (evidence / form) the respondent answered did not support more with it, the number of respondents was 69 people (50.4%). Reliability (Reliability), respondents answered more not according to amounting to 69 (50.4%). For the responsiveness variable (responsiveness), respondents answered responsiveness amounted to 83 people (60.6%), good Assurance (Assurance) amounted to 95 people (69.3%) while the empathy variable (empathy) who answered was 97 people (70.8 %).It is concluded that almost all of the dimensions of service quality found in this study are good.

Indonesia is a developing country with a high population increase. The increasing population situation makes it difficult to improve and equalize people's welfare. The higher the population growth, the greater the efforts made to maintain people's welfare. One strategy to reduce the birth rate is through the use of contraception. However, there are several factors that influence the choice of contraception, including level of knowledge, age, birth spacing and parity and postpartum counseling. So this research aims to explain the analysis of factors that influence the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital. Research Design: The type of research is quantitative descriptive correlation with a cross sectional design. The population in this study was all family planning acceptors at Batara Siang Regional Hospital in April 2020. The research sample was 47 couples of childbearing age at Batara Siang Regional Hospital using an accidental sampling technique. The results of the research show that the p value obtained from the Wald test for the age variable is 0.039, which means there is a relationship between age in choosing a contraceptive method. This relationship is statistically significant (OR= 11.139; p = 0.039), the education variable shows that the p value obtained from the Wald test for the education variable is 0.014, which means there is a relationship between education and the choice of long-term contraceptive methods. Conclusion: There is a significant influence between age and education and the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital.   

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that machiavellian had a positive effect on tax evasion, religiosity had a negative impact on tax evasion and that religion did not moderate the relationship of positive machiavellian influence on tax evasion.  Keywords: machiavellian, relogiusity, tax evasion

This study aims to determine the impact of the servant leadership of lecturers on student satisfaction in accounting lectures online. The servant leadership style has five dimensions including altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. This study uses a population of all Accounting students from one of the tertiary institutions in Semarang. Samples were obtained by random means with a sample size of 100 respondents obtained from calculations using the Slovin formula. Data were analyzed using Multiple Linear Regression analysis. This research obtained the result that the research model was stated well. Partially, only the wisdom and persuasive mapping variables that influence student satisfaction in accounting online-based lectures. While the other three independent variables, namely altruistic calling, emotional healing, and organizational stewardship, were not proven to affect student satisfaction. The limitation of this research is that the scope of the object used is limited, so it is expected that further research can expand the object, namely various universities in Semarang to be examined.  Keywords: Servant leadership, satisfaction, accounting lectures

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.

This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period.  Keywords: CAR, LDR, NPL,  Profitability.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

This study aims to examine how profitability for food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2017 is affected by liquidity.A case study methodology is used in this research's quantitative method, which involves gathering data through library studies and documentation. In this study, the time series analysis and the population cross section were combined using the data panel method (Eviews 8.0). The population in this study consisted of 10 out of the 18 food and beverage companies that were listed on the Indonesia Stock Exchange (IDX). The samples were chosen using the purposive sampling method.The outcomes of the data analysis served as the foundation for the study's findings. It was possible to get the conclusion that the CR variable significantly influenced the ROA variables. The chi square Cross Section probabilities exceeded the levels of significance.The results of the current ratio have an impact on the return on assets, which is likely to be above a substantial level.Future study should incorporate the ideas offered, as well as methodologies that can be used to measure more variables. Adding samples can further lengthen the research period.