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The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.  

In this modern era, of course, technology is developing rapidly and increasingly sophisticated which produces various innovations in various aspects of life, including the industrial sector, it is possible in the electrical and electrical fields. The main form of the application of technology is as a driving force for the progress of science and technology and the development of the times, in making work easier and more efficient. The research was conducted to analyze the wiring process on the low-voltage connection panel (PHB-TR) at PT. Powerindo Prima Perkasa using PLN standards. The standard used in the production of low-voltage circuit boards is the PLN standard number D3.016-2 in 2010. The research was conducted to analyze the wiring process for the low-voltage connection panels (PHB- TR) at PT. Powerindo Prima Perkasa using PLN standards. The standard used in the production of low-voltage connection panels is the PLN standard number D3.016-2 in 2010. The data collection methods in this study were conducting interviews, observations, wiring on the panels and literature studies. Based on the results of the discussion in this study, the following conclusions can be drawn: [1] Knowing what components are contained in the Low Voltage Connection Panel (PHBTR). [2] Knowing the wiring process on the Low Voltage Connection Panel (PHBTR). [3] Knowing how the Low Voltage Split Connector Panel (PHBTR).

Divorce has legal consequences for the relationship between husband and wife, property, and children resulting from the marriage. Especially for children from marriage, it gives parents the obligation to maintain and educate their children. However, specifically child maintenance after divorce according to Islamic Law and the Marriage Law is the obligation of a father to his child. Case Study Research on Salatiga District Court Decision Number 102/PDT.G/2021/PN. Slt. a child filed a lawsuit against his father for post-divorce maintenance, however, the lawsuit was rejected by the Panel of Judges of the Salatiga District Court. Therefore, this study aims to determine the responsibility for fulfilling the father's maintenance of a child after divorce and the legal remedies that a child can take when the right to post-divorce maintenance is not fulfilled by using the research method, namely, the normative juridical approach method and analytical description research specifications, namely to examine events as the object of research guided by primary legal materials, secondary legal materials, and tertiary legal materials. The data analysis method uses qualitative juridical which results in descriptive data analysis.

As time went by, many changes were discovered from outside the company. Due to rapid changes in a company's external reach, companies must also be able to adapt and compete with other companies. Sufficient working capital allows the company to operate as economically as possible, and the company does not face difficulties or threats that may arise due to crises or economic chaos. The aim of this research is to determine the effect of working capital management on the financial performance of property and real estate companies listed in the sharia stock index. The number of samples in this research was 20 companies for the 2020-2022 period after sampling using the purposive sampling method. Panel data analysis is used as a data analysis technique. The partial research results show that there is no effect of working capital management on financial performance, but simultaneously working capital management has an effect on the company's financial performance by 11.9%. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

This study aims to determine the effect of dividend policy, and capital structure on firm value in companies listed on the Jakarta Islamic Index with corporate social responsibility as a moderating variable. The research design used is the casual design method. The population used in this study were companies listed on the Jakarta Islamic Index for the 2019-2021 period. purposive sampling technique was used in sampling so that 41 companies were obtained by analyzing data as many as 123 samples. The data analysis technique used is panel data analysis using the E-views program. The results showed that dividend policy has a positive and insignificant effect on firm value, capital structure has a negative and significant effect on firm value, corporate social responsibility cannot moderate the effect of dividend policy on firm value, corporate social responsibility can moderate the effect of capital structure on firm value.

Profit growth is important for businesses as it can be used to forecast future business plans. Earnings growth is difficult to separate from the company's financial performance as measured by financial ratios. This study aims to determine the effect of accounts receivable turnover ratio, current ratio, debt to equity ratio, and inventory turnover on profit growth. This study has a population of 17 companies over three years (per quarter), and a sample of 204 collected through purposive sampling method, and this study uses data analysis methods, namely multiple regression analysis and panel data with Eviews 12 software. The analysis shows that ITR has a positive and significant effect on earnings growth (Ln), while RTR, CR, and DER have no effect on earnings growth (Ln). All independent variables, namely RTR, CR, DER, and ITR, affect earnings growth (Ln) simultaneously. Earnings growth (Ln) is influenced by the four independent variables by 9%. This shows the capability of financial ratios in anticipating profit increases and can influence investor investment decisions.

As a participant in the G20 Group and the Association of Southeast Asian Nations (ASEAN), Indonesia actively supports sustainable economic growth. However, this nation has problems in absorbing labor, giving rise to concerns about poverty which can endanger social and political stability and impact the welfare of its population. Therefore, a study of the problem of poverty is needed. The aim of this research is to determine the effect of inflation, minimum wages in each province, and HDI (Human Development Index) on poverty levels in Indonesia. Using data collected from thirty-three provinces in 2015 and 2018, this research uses a panel-based regression technique with inflation, HDI, and provincial minimum salary as independent variables. Poverty is identified as the dependent variable. The findings of this study validate the effects of the fixed equality approach and demonstrate the large and detrimental impact of HDI and inflation on poverty in Indonesia. On the other hand, there is no real impact of the provincial minimum wage on poverty levels in this country. Governments can invest in developing people's skills and education, optimizing regional possibilities, and implementing efficient regulations to fight poverty. This research aims to determine the impact of inflation, minimum wages in each province, and the HDI, or Human Development Index, on poverty levels in Indonesia. Using data collected from 33 provinces between 2015 and 2018, this research uses panel data regression techniques with inflation, HDI and provincial minimum wages as independent variables. The dependency factor found was poverty. The conclusions of this research support the application of the fixed impact method and show how inflation and HDI have a significant negative influence on the number of poor people in Indonesia. In contrast, the provincial minimum salary does not have a significant effect on the national poverty level. To combat impoverishment, government agencies can invest in individual education and skills development, maximize local opportunities, and implement effective laws.

Education Is A Very Important Aspect In Efforts To Improve The Quality Of Intelligent Human Resources So That They Can Support The Progress Of The Nation And State In The Future. As One Of The National Development Sectors In An Effort To Make The Nation's Life Smarter, The Vision Of Education Is To Create An Education System As A Strong And Authoritative Social Institution To Empower All Indonesian Citizens To Become Quality Human Beings So That They Are Able And Proactive In Responding To The Challenges Of The Ever-Changing Times. Data Source Sampling Was Carried Out Purposively And Snowball, Data Collection Techniques Used Triangulation, Data Analysis Was Inductive/Qualitative, And Qualitative Research Results Emphasized Meaning Rather Than Generalization. The Descriptive Method Is A Method For Assessing The Status Of A Group Of People, Objects, Conditions, Systems Of Thought, Or Events In The Present. This Type Of Research Tries To Explain Certain Social Phenomena. In This Research, It Starts From Designing A Ladder Diagram. An Existing Ladder Diagram Is Then Made Into A Circuit And Given A Load In The Form Of An Electric Motor That Can Be Controlled With Forward/Reverse. 3-Phase Power Source, Power/Three-Phase Mcb, R/S/T Phase, 1-Phase Mcb, Zelio, Forward And Contact Contacts, 3-Phase Motor As Output From Three Phases, Pb Stop, Pb Forward, And Pb Reverse. The Control Circuit Has Three Main Components, Namely The Zelio Sr Block, Contactor Block And Control Panel. The Three Components Are Interconnected And Coordinated By Zelio Sr As A Pc-Based Control Device. The Zelio Sr Used Is The Sr2 B121fu Type Which Has 4 Output Terminals And Has A Working Voltage Of 220v. System Design Testing In The Research Using The Zelio Plc. A. Simulation In Software. The Image Below Is The Initial Display Of The Application. Education Is One Part Of Developing High Quality Education For All Indonesian People Towards Creating A Quality Indonesian People. The Impact Of Education Is Quite Broad In Various Aspects Of Life Starting From The Economic, Social, Political, Technological, Environmental, Cultural, Educational And So On.

Abstrak. Penelitian ini bertujuan untuk mendeteksi fenomena flypaper effect terhadap kinerja keuangan pemerintah provinsi di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan Republik Indonesia dan laporan pendukung lainnya. Adapun yang menjadi objek penelitian adalah 33 provinsi di Indonesia dengan periode penelitian 2018-2022. Penelitian ini dianalisis menggunakan analisis regresi data panel. Berdasarkan hasil regresi data panel, diperoleh hasil Berdasarkan hasil regresi data panel, diperoleh hasil yang secara parsial masing-masing variabel Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) berpengaruh positif secara signifikan terhadap tingkat belanja daerah Pemerintah Provinsi di Indonesia. Begitupun secara simultan Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) berpangaruh positif secara signifikan terhadap belanja daerah Pemerintah Provinsi di Indonesia dengan besaran Adjusted R-squared adalah sebesar 97,07 persen. Sementara jika dilihat dari masing-masing koefisien variabel DAU dan PAD terhadap belanja daerah dapat disimpulkan bahwa terjadi flypaper effect pada kinerja keuangan pemerintah provinsi di Indonesia. Hal ini menunjukkan bahwa tingka kemandirian pemerintah Provinsi di Indonesia masih belum mandiri dalam memenuhi belanja daerahnya. Oleh karena itu, berdasarkan hasil penelitian ini, maka sebaiknya masing-masing pemerintah provinsi di Indonesia meningkatkan Pendapatan Asli Daerah (PAD) untuk dijadikan sebagai sumber utama belanja daerah, kemudian pemerintah daerah juga harus memperioritaskan penggunaan belanja daerah untuk hal-hal yang produktif, sehingga adanya dana transfer pemerintah pusat mampu meningkatkan kemandirian kinerja keuangan pemerintah dan pada akhirnya bisa meminimalisir ketergantungan dengan pemerintah pusat.   Kata kunci: Flpaper Effect, Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD).

This study aims to determine the effect of independent variables (Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate) on the dependent variable (Import Value) in Indonesia for the last five years. This study uses quantitative analysis with descriptive methods used to obtain empirical evidence of the effect of Foreign Exchange Reserves (X1), Foreign Direct Investment (X2), Inflation Rate (X3), Interest Rate (X4), and Import Value (Y). Panel data regression analysis was used with a significance level of 5%. The results showed that the variables of Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate had no significant effect on Import Value in Indonesia. Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate simultaneously have a significant effect on Import Value in Indonesia.

People really like hair coloring. However, most people do not know about natural dyes that can be used as basic ingredients for making hair dye and also lack understanding in choosing natural dyes used for coloring. For this reason, safe alternative dyes are needed, namely by developing natural dyes from plants that can be found nearby. This research aims to a) Analyze the results of hair coloring using teak leaf color extract, b) Analyze the results of hair coloring using henna leaf color extract, c) Analyze the comparison of hair coloring results using duan teak color extract and henna leaf color extract. This type of research is pre-experimental. The design used is a one shot case study. The population of this research is students of Cosmetology and Beauty, Class of 2023, Padang State University with 6 samples and 7 panelists. Data collection techniques are observation, documentation and questionnaire methods. The data analysis techniques used are normality test, homogeneity test and t test. Based on the results of research on hair coloring using teak leaf color extract, the color sharpness aspect is in the sharp category. In terms of evenness, the color has an uneven category. In terms of likes, panelists have categories of likes. Based on the results of research on hair coloring using henna leaf color extract, the color sharpness aspect is in the very sharp category. In the aspect of color evenness, it has an average category. In terms of likes, the panelists have a very like category. It can be concluded that there is a difference in the results of hair coloring using teak leaf color extract and henna leaf color extract. Where the average results of hair coloring using henna leaves are better than hair coloring using henna leaf color extract.

This research aims to determine the influence of CPO prices, inflation rates and the Rupiah exchange rate on share prices of companies in the palm oil plantation sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The type of research used is quantitative research with the data source used is secondary data. The sample in this research was 12 oil palm plantation companies using a purposive sampling technique, namely a sampling technique that sets certain criteria. This research uses panel data regression with the selected model, namely the random effect model. The classical assumption tests used include normality tests and multicollinearity tests with t-statistic hypothesis tests, F-statistics and coefficient of determination. The partial research results show that CPO prices have a significant effect on stock prices, the inflation rate has a significant effect on stock prices and the rupiah exchange rate has a significant effect. Meanwhile, the research results simultaneously show that CPO prices, inflation rates and the rupiah exchange rate have a significant effect on stock prices.

Company value is something important and is the company's main object to continue to increase its company value as a going concern for the company's survival in the future. This research aims to determine the effect of profitability and leverage on company value. The research population of banking sector companies, the research sample was 24 companies selected using a purposive sampling technique with an observation period of 2019-2022. The data analysis method used in this research is a panel data regression model. Based on the test results, profitability has no effect on company value and leverage has a significant positive effect on company value.

A reliable, efficient and high quality electrical energy supply is certainly very necessary. Frequent damage to electronic equipment and practical equipment in Building A, Faculty of Science and Technology (FST), Jambi University, prompted the author to conduct research on analyzing the quality of electrical power in this building. The research aims to analyze the quality of electrical power in building A FST. The research method used is the observation method which cannot influence the variables studied but can only record and observe the data that has been measured. The power quality quantities measured are voltage, current, active power, reactive power, power factor, voltage harmonics and current harmonics in each main panel. Based on the research results, the problem that occurs in the main panel of transformer A is load imbalance, namely at a percentage of 5.56% to 6%, the standard set by the IEC is only 5%. and the occurrence of current harmonic distortion (THDi) at a percentage of between 24%, the standard set by IEEE is 12%. The problem that occurs in the main panel of transformer B is that it has a low power factor value in the R and T phases, namely below 0.85. The occurrence of load imbalance is at a percentage of 10.9% to 12%, the standard set by the IEC is only 5%. The occurrence of voltage fluctuations is +7.4%, the standard according to PUIL 2011 is +5% with a value of 231 Volts and -10% with a value of 198 Volts and the occurrence of current harmonic distortion (THDi) is very high at a percentage of 29.83% to 58.419%, the value permitted by the IEEE standard is 15%.

Sulawesi Province has 7 districts/cities with a Human Development Index level that is not much different from the national Human Development Index, several districts/cities in Sulawesi Province have a Human Development Index below the national Human Development Index. The aim of this research is to analyze the Human Development Index and the factors that influence it in the South Sulawesi region for the 2011-2020 period. This research is quantitative research. The variables used in this research are the Human Development Index, Economic Growth, Poverty Level, and Gini Index. The panel data method is used for analysis in the form of cross data from 7 districts/cities in the South Sulawesi region and time series data for 2011-2020. The results of this research show that Economic Growth has a negative and significant effect on the Human Development Index, Poverty Level has a positive and insignificant effect on the Human Development Index, and the Gini Index has a positive and significant effect on the Human Development Index in the South Sulawesi region for the 2011-2020 period.

This research aims to determine the effect of minimum wages and labor force participation on open unemployment in East Java Province 2018-2022. The dense population makes Indonesia face economic problems such as open unemployment. This happens because the number of job seekers is not balanced with the number of jobs available. The level of open unemployment occurs in every region, especially in East Java Province. Based on BPS data for the 2018-2022 period, East Java Province experienced an increase in open unemployment in 2020 with a percentage of 5.84%. The research method used uses a quantitative descriptive model approach with combined data between time series and cross-sections. The analytical method used in this research is the multiple regression test method, panel data model which is processed using SPSS version 26. The data collection technique is taken from secondary data from BPS East Java Province in 38 regions. The research results show that the influence of minimum wage instruments and labor force participation on open unemployment in East Java Province can be seen from the statistical probability values of the t test and f test. The results of the t test showed that the minimum wage instrument (X1) had a significant effect on the open unemployment rate (Y) in East Java Province. Meanwhile, the labor force participation instrument (X2) does not show a significant influence on the open unemployment rate (Y) in East Java Province. Meanwhile, the results of the f test research show that the two instruments (X1 and X2) simultaneously have a significant influence on the open unemployment rate (Y) in East Java Province.

The increasing public interest in using the paylater feature on the Shopee application is still increasing and quite a few people do not understand their rights and obligations in using this feature. In order to provide certainty and protection for users and business actors, regulations are needed for paylater service providers. This research was created to analyze the form of agreement that arises in the implementation of sales and purchases using the Shopee Paylater feature, including the legal relationship between the parties to the transaction. The panel research method used is normative juridical which examines only library data or secondary data, which includes primary, secondary and tertiary legal materials. According to existing research results, the agreements that occur in Shopee Paylater transactions with users based on the analysis of Article 1313 of the Civil Code do not conflict and this agreement is valid as explained in Article 1320 of the Civil Code. This agreement can occur in transactions which are standard agreements, namely agreements where the existing terms and conditions have been regulated unilaterally by the agreement provider. The standard agreement contained in the agreement in this paylater feature is regulated in Article 1319 of the Civil Code. The legal relationship between the parties concerned is PT. Commerce Finance as a creditor with Shopee Paylater consumers as a debtor based on a loan agreement as stated in Article 1754 of the Civil Code. The legal relationship that exists between PT. Commerce Finance with PT. LDN which is the giver of power of attorney and recipient of power of attorney. This of course makes PT. LDN has the right to distribute funds to the relevant Shopee Paylater users.

This research aims to determine the effect of Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity on profit growth in manufacturing companies listed on the BEI in 2017-2021. This research method uses an associative quantitative approach. The sampling technique used was purposive sampling, resulting in 14 manufacturing companies listed on the IDX from 2017 to 2021 as the research sample. The data that has been collected is then tested using Eviews, using several tests which include, panel regression sample selection test, descriptive statistical test, partial test, multicollinearity test, panel regression goodness test, simultaneous test, classic assumption test which includes normality test & heteroscedasticity test. The results of this test determine that the variables Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity have a positive & significant impact on profit growth in manufacturing agencies recorded on the IDX in 2017-2021

Ikan bubara (Caranx sexfasciatus) adalah satu satu jenis ikan yang cukup banyak di Kabupaten Fakfak. Hasil olahan ikan bubara berupa cemilan lembaran dapat memperpanjang masa simpannya. Snack sheet ikan bubara merupakan camilan berbentuk lembaran tipis yang berbasis ikan bubara yang memiliki kandungan protein yang tinggi. Ikan bubara dalam bentuk snack sheet dapat digemari masyarakat karena teksturnya renyah, rasanya gurih, ringan, dan praktis. Tujuan penelitian ini adalah untuk menentukan tingkat kesukaan snack sheet ikan bubara. Metode pengumpulan data menggunakan penilaian subjektif uji inderawi yang diambil dari hasil penilaian panelis yang meliputi penilaian aroma, warna, rasa, dan tekstur. Skala untuk mengukur tingkat kesukaan adalah sangat suka (7), suka (6), agak suka (5), biasa saja (4), agak tidak suka (3), tidak suka (2),  dan sangat tidak suka (1). Tes hedonik snack sheet ikan bubara ini menggunakan 70 orang panelis tidak terlatih. Uji kesukaan dianalisis menggunakan statistik sederhana. Hasil penelitian menunjukkan bahwa nilai tingkat kesukaan snack sheet ikan bubara pada atribut aroma adalah 5,30 (hampir menyukai), warna adalah 5,12 (hampir menyukai), rasa adalah 5,28 (hampir menyukai), daan tekstur adalah 5,00 (agak menyukai).

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.