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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.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

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.

The purpose of this study was to determine the relationship between increasing skills, self-motivation and workforce supply strategies that directly and indirectly affect HR career development through work productivity as an intervening variable. This study only describes the effect of career advancement through skill improvement, HR self-motivation and labor supply strategies by the government that affect HR work productivity, where skill improvement, self-motivation and workforce provision are government programs to help improve career advancement through work productivity. . The novelty of this research is improving skills, self-motivation and strategies for providing manpower to increase HR careers and work productivity. The research method used in this research is descriptive quantitative research method using path analysis. Partially, only the skill improvement and self-motivation variables have a positive and significant effect on the work productivity variable and the HR career improvement variable. Meanwhile, simultaneously, the variables of increasing skill and self-motivation have a positive and significant effect on the work productivity variable through the HR career improvement variable as an intervening variable. With the increase in the skills possessed by HR, they will always motivate themselves to be better and can increase their competence, so that it will affect their ability to be productive, so as to be able to create work productivity of each individual which leads to increased employee performance.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020.  The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

The number of islands and the size of Indonesia's territory is a problems in building telecommunications infrastructure. VSAT satellite technology is a solution and is useful when terrestrial relations experience issues. This is because not all regions are terrestrial and can reach all islands and mainland in Indonesia. In this study, the Ku-Band VSAT was used, and the Ku-Band VSAT installation location was in Jangga Dolok Village, Lumban Julu District, Toba Samosir Regency, North Sumatra Province. The research method involves needs analysis, design, implementation, and testing. The results showed that the quality of the network obtained showed a bandwidth of 024 Kbps, 637 ms delay, 0% packet loss, 1.84 Mbit/s download throughput, and 319.18 Kbit/s uploads. The measurement analysis results in the field show that the IP Config VSAT IP can be connected to the gateway, and the connection test shows the reply response. The transmission parameter output IDU downlink SQF is 168, and the uplink is 16 Apsk 1024 K 9/10, the upload, and download measurement results show the upload results of 1.8 Mbps and 0.3 Mbps upload. All the analysis results were carried out, and it showed promising results, and the VSAT-based internet network in Jangga Dolok village was feasible to use. Keywords: VSAT Ku-Band, Topology, satellite internet.    

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.

This study aims to analyze the learning orientation on the performance of salespeople through smart work, and hard work owned by salespeople. High sales force performance is needed by the company so that sales success can be achieved. Learning orientation is one of the factors that have an influence on increasing salesperson performance, because with a learning orientation it can make a salesperson able to work smartly, have the ability to sell, so that the salesperson's performance will increase. The research method uses SEM (Structural Equation Modeling) analysis with the AMOS program. The results of the study prove that learning orientation, smart work and hard work have a positive influence on the performance of salespeople.

Catholic youth are the heart of the Church, nation and state. The existence of a church will be determined by the young people in it. Likewise with the pastoral ministry of the Catholic Church, which requires young people to become drivers and motors to contribute talents and talents for the development of the people. Non-catechist religious teachers play an important role in proclaiming the Catholic faith through more concrete witness to life, education and teaching. The lack of involvement of young Catholics in the pastoral care of the Church is a big question that deserves to be investigated and resolved. This study focuses on young Catholics in Parish of Keluarga Kudus, Banjarmasin Cathedral. Young Catholics who are less active are also caused by many factors that must be studied one by one. This study aims to highlight the role and activity of young Catholics in the Holy Family Parish, Banjarmasin Cathedral and review their role in catechesis efforts among the people.

Catholic youth are the heart of the Church, nation and state. The existence of a church will be determined by the young people in it. Likewise with the pastoral ministry of the Catholic Church, which requires young people to become drivers and motors to contribute talents and talents for the development of the people. Non-catechist religious teachers play an important role in proclaiming the Catholic faith through more concrete witness to life, education and teaching. The lack of involvement of young Catholics in the pastoral care of the Church is a big question that deserves to be investigated and resolved. This study focuses on young Catholics in Parish of Keluarga Kudus, Banjarmasin Cathedral. Young Catholics who are less active are also caused by many factors that must be studied one by one. This study aims to highlight the role and activity of young Catholics in the Holy Family Parish, Banjarmasin Cathedral and review their role in catechesis efforts among the people.

Community welfare is an indicator of developme t goals. In its implementation, economic development will be faced with various problems that can hinder the success of such development. One of the complex problems related to the prosperity of the population is poverty. High poverty can have an impact on the emergence of various other social problems. It is difficult to know the exact cause and how effective control is to reduce poverty in Pandeglang Regency. The use of analytical tools in this study was carried out to identify and determine specific problems as a factor in the occurrence of poverty in Pandeglang Regency. In addition, this analysis method will contain information about events that must be considered in the scope of poverty alleviation that occurred in Pandeglang district. The final part of this journal discusses the design of poverty control procedures in Pandeglang Regency in approximately five years. Finally, it is hoped that the final results of this research will be very important to prevent poverty in Pandeglang Regency. 

This study aims to determine and analyze the effect of competence and work motivation on employee performance. In this study, the population used was 1,000 employees of the production division of PT. Samkyung Jaya Garment Ungaran which consists of 554 female workers and 446 male workers. The number of samples used were 91 respondents with probability sampling technique. Methods of data collection using questionnaires and literature study. The research analysis used multiple linear regression analysis. The results showed that competence had a positive and significant effect on employee performance. This result shows that if competence is improved, it will be followed by an increase in employee performance. Work motivation has a positive and significant impact on employee performance. This result shows that if work motivation is increased, it will be followed by an increase in employee performance.

This study aims to determine how much influence training and work motivation partially or simultaneously on the performance of employees of PT Berlian Jasa Terminal Indonesia. The method that will be used is explanatory research and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 100 respondents mainly employees who work in the operational division. The data analysis techniques used were descriptive analysis and inferential statistical analysis, namely: 1. Validity and Reliability Test, 2. Multiple Regression Analysis, 3. Coefficient of Determination Analysis (R2), 4. Hypothesis Testing with Partial Test (t test) and Simultaneous Test ( F test) The results of the test and analysis are as follows:1.  There is a positive and significant effect between training on employee performance, with an R Square of 0.489 or 48.9%. Hypothesis test p value 0.000 <0.05,2. There is a positive and significant effect between motivation on employee performance, with an R Square of 0.470 or 47.0%. Hypothesis test p value 0.000 <0.05.and 3. There is a positive and significant effect between training and motivation simultaneously on employee performance, with an R Square of 0.591 or 59,1%. Hypothesis test p value 0.000 <0.05.  

Android-based applications have been widely used to do daily activities such as online shopping, playing games, video streaming, and watching sports matches. One of the most commonly used applications is applications that assist people for flight or train ticket reservations, hotel bookings, and other recreation purposes. Some tourism companies in Indonesia also develop Android-based applications to provide information and services for their business. Nevertheless, with many tourism destinations in Indonesia, not all tourist attractions have services through Android-based applications published on the Google Play Store. This study aims to design and implement Android-based applications for tourism information services in two tourist attractions as the case study, namely Tay Kak Sie Temple in Semarang City and Beach tourism in Bangka Island, to help tourists obtaining information about both tourist attractions. Both applications are implemented using Compro Mobile App Builder. The testing results using the black box method demonstrate that the implementation of the two applications can run according to the specified specifications.

The purpose of this research is to find out how product diversification is carried out by Bank Syariah Indonesia after the merger to attract customers. The research methodology used is descriptive qualitative research. The informants in this study were employees of the Denpasar Branch of Bank Syariah Indonesia using a purposive technique. As well as data collection in the form of interviews and documentation. This study describes the results of product diversification carried out by Bank Syariah Indonesia after the merger to attract customers, namely by launching BSI products that were launched which did not exist in previous banks, namely Imas and BSI smart agents. Verification conducted by Indonesian Islamic banks is more effective in increasing customer interest which is increasing every month and is also suitable for expanding market share.

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%.

Abstrak – Obat merupakan bahan biologis yang sangat penting digunakan untuk penyembuhan dan peningkatan kesehatan untuk manusia. Kebutuhan obat akan semakin terus meningkat seiring dengan menuanya penuduk, sehingga diperlukan peramalan penjualan ketersediaan obat. Peramalan merupakan proses menyusun informasi untuk mendapatkan informasi yang baru. Peramalan memiliki banyak metode, pada penelitian ini menggunakan Metode Single, Double, dan Triple Exponential Smoothing dengan menggunakan studi kasus obat. Ketiga algoritma ini akan dilakukan perbandingan untuk mengetahui metode mana yang terbaik dalam peramalan. Hasil penelitian ini menunjukan metode Triple Exponential Smoothing merupakan metode yang terbaik degan nilai SSE 3306.302, jika dibandingan dengan Singel Exponential Smoothing sebesar 3945.069 dan Double Exponential Smoothing sebesar 4673.829.   Abstract – Medicine is a very important biological material used for healing and improving health for humans. The need for drugs will continue to increase along with the aging of the population, so it is necessary to forecast sales of drug availability. Forecasting is the process of compiling information to obtain new information. Forecasting has many methods, in this study using the Single, Double, and Triple Exponential Smoothing method using drug case studies. These three algorithms will be compared to find out which method is the best in forecasting. The results of this study indicate that the Triple Exponential Smoothing method is the best method with an SSE value of 3306,302, when compared with Single Exponential Smoothing of 3945,069 and Double Exponential Smoothing of 4673,829.