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This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure.  Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This research was conducted to see whether there was an abnormal return before and after the Jakarta PSBB announcement. The sample was selected using a purposive sampling technique from 30 stocks that are members of the Jakarta Islamic Index (JII) in the 2020 period. The data in this study used secondary data, opening, and closing prices, and Composite Stock Price Index (IHSG). This research is an event study using an event study with an observation period of eight days, four days before the announcement and after the day after the announcement of the Jakarta PSBB. Hypothesis testing uses the Wilcoxon signed ranking test. Based on the research results, there was no change in abnormal return before and after the announcement of the Jakarta PSBB announcement

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

An increase in blood pressure that is not controlled will provide some further symptoms to organs such as the brain in the form of strokes, and heart in the form of coronary heart disease and hypertrophy. Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 is a nonpharmacological therapy that can reduce blood pressure in patients with primary hypertension so as to prevent further symptoms of hypertension. This case study aims is to discribe the application Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 to the reduction in blood pressure in patients with primary hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in subject I decreased blood pressure from 175/90 mmHg to 140/30 mmHg, while in subject II decreased blood pressure from 160/100 mmHg to 125/80 mmHg. The results of this case study reveal that the application Benson relaxation therapy and murottal Al-Qur’an surah Ar-Rahman ayat 1-78 shows the results of a decrease in blood pressure that is quite effective in patients with primary hypertension in RSUD Ungaran. Hopefully,  Ungaran hospital can make Benson relaxation and Murottal Al-Qur'Aan relaxation surah Ar-Rahman ayat 1-78 as a basis for the development of nursing and companion of pharmacological therapy.

Preschoolers are children aged three to six years. Covid - 19 is a pandemic that is shaking the world right now. Due to the Covid - 19 pandemic, children cannot play with friends outside the home. Limited play space for children makes it easy for them to feel bored just to stay at home, causing children to become anxious. The purpose of this case study is to apply storytelling play therapy to reduce anxiety levels in preschool-aged children at home due to the covid-19 pandemic. The method of this case study is descriptive. The result of the case study is a decrease in anxiety score in subject I from 45 to 30 and subject II from 51 to 34. The conclusion of this case study shows that storytelling therapy is effective in reducing the anxiety level of preschool children. Suggestions for this case study are expected that parents can apply storytelling to reduce anxiety levels in children at home due to the Covid-19 pandemic.

The provision of passive ROM therapy in the form of range of motion exercises on the part of extremities experiencing weakness and decubitus, this motion exercise is very useful to avoid complications due to lack of movement such as joint stiffness.. This study aims to knowing the ROM description in nursing care in stroke patients with impaired physical mobility. This case study uses descriptive method. This case study was conducted in 12 – 28 april 2021 by comparing two respondents with the same case and given the same action. The results of the case study conclude the application of passive ROM techniques performed in non– hemorrhagic stroke patients there is a weakness in proximity there is an effective an ineffective,. The results of of increasing muscle strength on Subject I from 5151 to 5352, meanwhile in Subject II from 5151 to 5252, this is because the first patient and his family are very enthusiastic and eager to exercise independently while the second patient have an obesity and his family also have motivation but it still difficult due to the severity of the deases. Application of ROM in both non hemorrhagic stroke patients gave different responses.

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

The increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively. Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system. The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing. The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang

This study is an evaluative descriptive study, in particular the concept of Christology in 'The Davinci Code'. The research method is descriptive research that aims to describe (explain, describe) data. And evaluative mean to be giving an evaluation of the circumstances or specific data. So this study will provide an explanation at the same time give an assessment (evaluation) of the data (Christology in The Da Vinci Code) using data Sinotik Gospel.  This research has a purpose: First, to explain the ideology.  Christology contained in The Da Vinci Code. Second, to present an evaluation of Christology contained in The Da Vinci Code, based on the teachings of Christology in the Synoptic Gospels. The scope of this article are: Firstly, this study only discusses the fundamental Christological contained in The Da Vinci Code. Second, the data used to evaluate Christology in The Da Vinci Code is only the data of the Synoptic Gospels.

This study is based on the fact that the need for competent teachers in the learning process is very necessary, because the main problem in this study is how much influence varies teaching on student learning achievement in ELPIDA Junior High School (Class VII) and how effective the implementation of varied teaching is on student learning achievement in ELPIDA Junior High School (Class VII). The method used in this study is Quantitative research with a classroom research strategy. Based on the results of the research conducted, it shows that with this student achievement, teachers can find out "whether the application of varied teaching affects student learning achievement" at ELPIDA Junior High School. From the results of the simple regression analysis, it can be concluded that the influence of varying teaching on student learning achievement is very high, namely the diterminant coefficient / KP 29.1% and the value of variable relationships is greater than the standard table, which is 0.980 > 0.428 based on these calculations, then the H1 hypothesis is accepted. Thus, the hypothesis that teaching varies has a significant effect on learning performance in Elpida Junior High School grade VII, has been proven.

The behavior of investment decisions began to attract the attention of academics internationally. This study was conducted to investigate the effect of behavioral finance by applied variable overconfidence, representativeness, mental accounting, loss aversion and herding on investment decisions. The total sample collected and used in the study amounted to 203 respondents in Batam City and analyze using multiple linear regression method. The result showed that  overconfidence, mental accounting, and herding have a significant positive effect on investment decisions, while the representativeness and loss aversion variables doesn’t affect investment decisions.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.