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This study intends to identify the influence of the Independent Board of Commissioners and the Audit Committee on Company Value. The company sample uses the InfoBank15 Index company with an observation period from 2017 to 2021, a total of 6 companies. The secondary database used was obtained from the Indonesia Stock Exchange and the company's official website. The method of data analysis is in the form of multiple linear regression using the IBM SPSS model 26 analysis tool. The results show that partially the Independent Board of Commissioners and the Audit Committee have no influence on Company Value. Simultaneously the Board of Independent Commissioners and the Audit Committee are also unable to influence the InfoBank Index Corporate Value15.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

This study was compiled to find out the results of an analysis of the factors that influence the human development index in DKI Jakarta Province for the 2017-2021 period. The human development index explains how people can access development outcomes in terms of income, health, education, and so on. HDI is based on three basic dimensions which include: 1. Long and healthy life (a long and healthy life); 2. Knowledge; 3. Decent standard of living. The purpose of this study is to analyze the components of each dimension that underlies the human development index, such as the Morbidity factor which is an extension of the dimensions of longevity and healthy life, the Net Enrollment Rate (APM) factor which is an extension of the education dimension, and the open unemployment rate factor. which is an extension of the dimension of a decent standard of living. These three components are used as independent variables to analyze their influence on the human development index in the DKI Jakarta province for the 2017-2021 period. This study is also used to rank the components that have the most influence to those that have the least impact on the HDI for DKI Jakarta province for the 2017-2021 period. This study uses Eviews-10 with time series data sourced from the DKI Jakarta Central Statistics Agency (BPS) web for the period 2017-2021. The research method used is the VECM (Vector Error Correction Model) which functions as an approach to predict long-term and short-term relationships in one time series data to other time series data. The results of this study say that the TPT variable (open unemployment rate), Morbidity Rate, and Net Participation Rate (APM) only make a small contribution to the Human Development Index in districts/municipalities in the Province of Jakarta. In the analysis results of the f test and t partial test, only two variables namely TPT (open unemployment rate) and morbidity have an influence on HDI. Meanwhile, the APM variable (pure enrollment rate) has no effect on HDI.

This study aims to analyze the effect of the unemployment rate and GRDP on poverty in Banten Province from 2017 to 2021 and identify areas with lagging economic growth and advanced economic growth. In this analysis, another goal to examine is the reason why an area in Banten Province has lagging economic growth. Also, this study aims to design a policy direction for increasing economic growth in Banten Province within a period of five years. This study uses the Panel Data method. Utilization of analytical tools in this study will be used to see and determine which areas have lagging economic growth and which areas have advanced economic growth in Banten Province. In addition, the analysis tools in this study will also provide an explanation of things that can or should be improved in order to increase economic growth in Banten Province.

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

Early adulthood is a period of livelihood, discovery, consolidation and reproductive period, which is a period full of problems and emotional tension, a period of social isolation, a period of commitment and dependence, changes in values, creativity and adjustment to a new lifestyle. During this transition period he will enter his Developmental Task. On the other hand, he will be faced with a problem, including problems within himself (personal hazard), his physique (Physical hazard), and problems with society (social hazard). The method used in this paper is a qualitative method with a library approach. A literature study was conducted by reviewing various sources related to the topics discussed as a conclusion that early adulthood is a period that is not easy, many developmental tasks will be faced, problems that come and go so that many early adults do not know the direction of their life, therefore it is necessary to have a coaching to direct and guide early adults so that they become strong and strong adults in facing the tasks they will carry.        

Early adulthood is a period of livelihood, discovery, consolidation and reproductive period, which is a period full of problems and emotional tension, a period of social isolation, a period of commitment and dependence, changes in values, creativity and adjustment to a new lifestyle. During this transition period he will enter his Developmental Task. On the other hand, he will be faced with a problem, including problems within himself (personal hazard), his physique (Physical hazard), and problems with society (social hazard). The method used in this paper is a qualitative method with a library approach. A literature study was conducted by reviewing various sources related to the topics discussed as a conclusion that early adulthood is a period that is not easy, many developmental tasks will be faced, problems that come and go so that many early adults do not know the direction of their life, therefore it is necessary to have a coaching to direct and guide early adults so that they become strong and strong adults in facing the tasks they will carry.        

With the choice of tourists increasing and giving each other the concept of trust, with almost similar values, this makes tourists more curious and confused. The influence of quality, quality, price and persuasive persuasion will influence tourists continuously in weighing which one is the best, which is more in his heart. However, on the other hand, this condition actually shows the weakness of the Tourism Office that tourists are a determining factor for the future of one of the tourist attractions, with the confidence of tourists supporting the economy of the people in tourist sites, especially under the Semarang Regency Tourism Office. Currently the Semarang Regency Tourism Office uses posters and advertises through yellowpages as a medium for delivering information, from the promotional methods carried out there are still obstacles, including the use of posters and through yellowpages advertising, which is very limited in terms of size and information to be conveyed. Therefore, it requires a promotional media that is able to provide complete information about tourism profiles to potential tourists

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

Activities in improving literacy of scientific article writing by the KIR of SMAN 5 Bandar Lampung aims to encourage students in scientific article writing activities towards journal publications which so far have not been carried out, because writing skills are not obtained naturally through the process of practicing and continuing to learn. The training methods carried out include questionnaires, brainstorming, introduction of several writing tools, systematic deepening of writing good scientific articles, and evaluation. The result of this activity is an increase in the understanding and motivation of students and coaches about the importance of publishing articles that have a good impact on themselves, school and community. So three articles that are ready to be written and published in journals, a coaching clinic series that is needed is assistance to encourage the quantity and improve the quality of writing by direct practice.  

One of the problems in pastoral care is not understanding the spiritual needs and character of each congregation. A pastor acts as a parent and teacher for his congregation. In the process, a pastor of the congregation often does not reach the ultimate goal of his pastoral care, namely the maturity of the faith of his congregation with a sign of changing earthly characteristics into heavenly ones. This is because there is no brotherly love and the pastor does not fully understand the spirit of heresy that develops in the congregation and how to avoid this error that starts in the church. In line with this problem, this article seeks to provide ideas and explanations about the role of the pastor as a parent for his congregation in facing the end-time character crisis. The research method used in this paper is a qualitative study with a literature analysis approach.

One of the problems in pastoral care is not understanding the spiritual needs and character of each congregation. A pastor acts as a parent and teacher for his congregation. In the process, a pastor of the congregation often does not reach the ultimate goal of his pastoral care, namely the maturity of the faith of his congregation with a sign of changing earthly characteristics into heavenly ones. This is because there is no brotherly love and the pastor does not fully understand the spirit of heresy that develops in the congregation and how to avoid this error that starts in the church. In line with this problem, this article seeks to provide ideas and explanations about the role of the pastor as a parent for his congregation in facing the end-time character crisis. The research method used in this paper is a qualitative study with a literature analysis approach.

Menstrual pain caused by the release of excess prostaglandin causes the increasing contraction of the uterus, a common gynecology disorder in young women that can interfere with learning and social activity. Based on a preliminary study in the village of the gadung young women take pharmacological medicines and warm compresses to hold or reduce menstrual pain. The study to learn the aromatherapy of cinnamon on primary menstrual pain in young women in the village of gadung tangerang. This method of research USES quantitative with research design quasi nity, one group pre-existing and post-existing. The study conducted according to the inclusion and exclusion criteria amounts to 38 respondents and instrument of the observation sheet. That was done with Shapiro wilk and a statistic wilcoxon signed rank. Studies show 7 days of cinnamon aromatherapy intervention, a scale of pain reduced from 1.79 to 1. Wilcoxon signed rank test results of a significant influence between the scale of pain before and after an intervention on cinnamon aroma recipients in the village of gadung sand. Aroma of cinnamon therapy may be an alternative to reduce menstrual pain.

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

This study aims to explain the implementation of the demonstration method in learning Islamic religious education at SMA Negeri North Tambun. This research uses a descriptive qualitative approach. Methods of data collection using non-participant observation methods, semi-structured interviews and documentation. The subjects of this study were the principal, Islamic education teachers and class XII IPA students. The data validity was done by using data triangulation technique and source triangulation technique. Data analysis includes data collection (data collection), data reduction (data reduction), data display (data presentation) and conclusion drawing / verification. The result of this research is that in teaching Islamic Education the teacher uses the demonstration method by applying three stages, namely preparation, implementation and evaluation of learning. Preparation for learning the teacher prepares learning tools, formulates goals to be achieved, prepares the necessary tools or media and estimates the time that will be used in learning. The supporting factors are the presence of professional teachers, media, adequate facilities and infrastructure, making it easier for students to understand what is being learned..

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.