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Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

This study aims to find out how to apply the marketing mix strategy and to find out the strengths, weaknesses, opportunities and threats in implementing the marketing mix strategy at PT. Innovative Brebes Synergy. Another goal is also to find out how the strategy at PT. Brebes Innovative Synergy in dealing with competitors with other companies that have the same product. This study used descriptive qualitative method. Data collection techniques using interview and documentation techniques. Data analysis using SWOT analysis. The place and its location at PT. The synergy of Innovative Brebes with the speakers, namely the General Manager and the Quality Control division. The results showed that the application of the marketing mix strategy at PT. The synergy of Innovative Brebes in the SWOT matrix is ​​in quadrant I. The strengths of the 4P marketing mix are: product, price, while the weaknesses are: promotion and price. The threat is promotion and place. The strategy in dealing with competitors with other companies that have the same product creates a strong brand image and maintains product quality to be able to differentiate the product from other products.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

The purpose of this community service activity at SD Negeri 3 Lamangga is to help students become more proficient in managing Preschool Field Introduction Program activities. Students will practice direct observation of school culture, observation to develop competence, and direct observation of the learning process in class during this community service activity. Teachers, staff and supervising lecturers at SD Negeri 3 Lamangga also guide students in carrying out this observation activity so that it can be realized in further activities. The method used in this service uses a field survey method. This program involves school principals and teachers at SD Negeri 3 Lamangga. The results of this service show that students have achieved the indicators set such as observation, attitude and discipline very well with a score weight of 1075.03 with an average score of 89.59.

Memorizing the Koran is one form of our efforts to get closer to Allah SWT through His words. The tilawati method is a book of teaching and learning methods to read the Koran with a balanced classical-read-listen approach. The implementation of the Tilawati Method in learning the tahfidz of the Koran to improve the quality of reading the Koran is a process of reading verses that must be memorized perfectly and becomes a good quality reading. This study aims to find out how the tilawati method becomes a method that focuses on how to read the Koran easily and pleasantly, by using this tilawati method students can find out how to recite the Koran so that reading the Koran becomes quality reading at TPA Hidayatul Science Unit 332 Village Paliat. The methodology used in this study was carried out by field observation which is a descriptive qualitative research. Based on the results of this study, the Implementation of the Tilawati Method in Tahfidz Koran at TPA Hidayatul Ilmi Unit 332 in Paliat Village can support learning tahfidz Koran because it makes it easier for teachers and students to teach and learn, and improves the quality of reading and memorizing the Koran, can make it easier for children to read the Koran well and correctly in accordance with applicable rules, making students fluent in reading the Koran and avoiding mistakes in the meaning of the Koran

Arabic is a foreign language which is quite difficult to understand for children who are just learning another language, besides their mother tongue. There are many obstacles encountered by educators in the introduction of Arabic to children. It is very important for the teacher to choose the right method to make learning more fun and easy to understand. Therefore in this study the researcher has the goal of increasing children's understanding of learning Arabic using the Total Physical Response method. This research was conducted at MIN 14 Hulu Sungai Tengah. This study uses a qualitative descriptive field research method. The results of this study indicate that the TPR method: easy to understand and apply, does not require more power, does not require additional fees, contains elements of game movement so that it can relieve stress on children, learning time becomes more efficient, communication between teachers and children becomes more effective the child becomes more expressive

Learning while playing, playing while learning is the principle of fun learning in PAUD. Early age at school is an effective age for developing various potentials that children have. This research is motivated by a problem, namely the application of the principle of playing while learning is still not optimal in developing multiple intelligences in early childhood. This study aims to stimulate children's brains in the long term, so that their memories are always filled with activities that give positive impressions and of course are fun for children, and to find out the Early Childhood Education (PAUD) teacher's feelings about the concept of playing while learning for early childhood. The purpose of playing is basically directed at developing children's multiple intelligences. The principle of playing while learning prioritizes playing activities rather than learning, meaning that learning activities in PAUD are more dominated by fun and exciting activities for children. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do.

Education is learning and knowledge that is passed down from generation to generation through learning and training. One educational institution that is no less important to build is religion-based education, such as the Tahfidz Al-Qur'an Education institution. At this time the tahfidz program was very popular and respected by various institutions. This study aims to describe how the tahfidz program is implemented in early childhood at the Tahfidz Nazra Cendikia Barabai House. This research uses a descriptive qualitative research type. The results of the research show that the implementation of the tahfidz program at the Nazra Cendikia Hulu Sungai Tengah House consists of three main activities, namely planning, implementation and evaluation. The planning of the tahfidz program starts with discussions with the leaders and all tahfidz teachers. The implementation of the tahfidz program includes initial activities, namely greetings, prayers and reading blessings, followed by reading hypnotherapy, then murajaah together. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods

Optimization is an effort to maximize activities so as to realize the desired profit. The words morality and religion are often discussed among the people, wherever and whenever. Moral and religious development in early childhood can be interpreted as psychological changes experienced by early childhood related to their ability to understand and perform good behavior as well as understand and avoid bad behavior based on religious teachings that are believed. There are 3 types of games that can be used in the game method, 1) clap game, 2) singing, 3) game tools. This study aims to find out how to optimize moral and religious development in early childhood through the game method. This type of research uses library research or library research which makes library materials in the form of books, scientific magazines, documents and other materials that can be used as a reference source in this research. The results of the study show that this game method can be used by parents or early childhood educators because this method easily stimulates existing developments in children, both moral development and religious development. moral and religious development in children. Also using the learning game method will be more fun.

Nowadays there are many visual media or other media that influence children's imagination. Which causes a decrease in children's imagination. The child's imagination begins to decline, this is due to the existence of visual media that makes it easier for someone to tell a story through several pictures, or to show the events of a story directly. This study aims to develop children's imagination of stories read, heard, or stories told by someone, and direct them in a positive direction, not in a negative direction. The research method used is the library research method or library research. The results obtained from this study are that a child's imagination can be developed using the story method with a variety of structured stories, using language that is easy to understand, attractive illustrations and designed in such a way. And there are several things that need attention in the story so that it is in a positive direction and not in a negative direction. In developing a child's imagination, it is necessary to pay attention to several things related to the child's imagination, such as the characteristics of the child and some stories that do not contain elements of a sad story.

We are currently in an era where almost everyone is familiar with technology and everything is completely connected. With the advancement of digital technology now, every parent needs to keep updating information and learning how to educate their children, especially Islamic religious knowledge in today's digital era. Children must be instilled with Islamic religious values ​​so that they can get used to doing good, taking action and making decisions in their lives based on Islamic religious values ​​which serve as guidelines until adulthood. In order to avoid the negative effects of the internet, the role of parents is very important in accompanying children to learn, especially when they are playing and learning to use gadgets. Therefore, This study aims to find out how today's parents provide Islamic education by utilizing digital technology. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative.

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

. Child delinquency is an act that violates the norms or rules in society that is committed by children. Child delinquency is a social phenomenon caused by a form of social neglect which ultimately leads to deviant behavior or delinquency. But there are several factors that influence children to do these actions. This study aims to determine the psychological dynamics of children as perpetrators of theft, so they can handle or even prevent other children. This research uses a qualitative method, because this method can be used to explore and understand the meaning of a number of individuals or groups who are considered to have social or humanitarian problems. The results of this study indicate that children commit acts of theft because of a lack of attention from the family or even from their own parents to become a bad figure for their children. Likewise, the influence of peers who are naughty in association can also influence the behavior of children to become naughty. And a bad environment can influence children's behavior to be bad, because children tend to imitate what they see in their environment whether it's good or bad.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.