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This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

Destination study that is for the role of brand image in mediate amenity to satisfaction tourists in Bukit Lawang . Method analysis by year first in study this use approach SEM (Structural Equation Modelling) . Research results show that 1) By straight a minute have influence positive and significant to brand image on Bukit Lawang . 2) In straight a minute have influence positive and significant to tourist satisfaction at Bukit Lawang . 3) In no direct brand image has role significant in mediate a minute to tourist satisfaction at Bukit Lawang .  

The Feasibility Study of the Revitalization of the Merdeka Field in Medan City is to obtain a Foundation of the Planning and Design Program regarding the Development of the Merdeka Field Area in Medan City that meets the needs of the community as a nationally viable public facility. The feasibility study of the revitalization of Merdeka Field in Medan used primary data and secondary data. In the feasibility study of the revitalization of Merdeka Medan Field, it was analyzed through spatial aspects through Medan City Bylaw No.1 of 2022 concerning Regional Spatial Planning (RTRW) and Medan City Zoning Regulations from 2022 to 2042. The result of the feasibility study of the revitalization of Merdeka Field Medan is that the concept planned for the revitalization of Merdeka Square is in accordance with the Regional Spatial Plan (RTRW) of the city of Medan by remaining a Green Open Space (RTH) that functions as a catchment area. In addition, the Merdeka Square area also provides Blue Open Space (RTB) which can function as a medium for water storage and prevention of flooding.    

This study aims to: (1) analyze and discover the nature of the approval of the Notary Honorary Council as an effort to protect the law against notaries in the judicial process; (2) Analyze and find law enforcement for Notaries related to Professional Ethics. This type of research is normative law. While the research approach used, namely: Legislation, conceptual approach, and case approach, as well as a comparative approach. The legal materials used in this study are primary legal materials and secondary legal materials. While the analysis of legal materials using qualitative analysis. The results of the study show that: (1) The regional MKN has the authority to examine applications submitted by investigators, public prosecutors or judges; as well as giving approval or rejection of requests for approval to take photocopies of minuta deed and summons Notaries to attend investigations, prosecutions, and judicial processes (66 paragraph (1) UUJNP), (2) Sanctions imposed on Notaries who violate the professional code of ethics are regulated in Article 85 UUJN, namely in the form of: Verbal warning; Written warning; temporary stop; Honorable discharge; and Dishonorable Dismissal by the Notary Honorary Council.

Abstrak. Investasi dapat mempengaruhi tingkat kemiskinan di suatu negara, investasi juga sebagai salah satu komponen terpenting dari pembangunan ekonomi. Penelitian ini bertujuan untuk mengetahui seberapa besar dampak yang ditimbulkan dari investasi terhadap tingkat kemiskinan di provinsi Banten. Data penelitian ini bersifat time series dimana data ini bersumber pada BPS. Penelitian ini, yang dilakukan dengan metode analisis regresi sederhana. Penanaman modal dalam negeri sebagai variabel independen dan tingkat kemiskinan sebagai variabel dependen. Berdasarkan hasil penelitian, angka kemiskinan di Provinsi Banten dipengaruhi secara signifikan oleh variabel PMDN. Akibatnya, angka kemiskinan di Provinsi Banten akan turun sebagai akibat dari realisasi PMDN ini.

Latar Belakang:  Arthritis gout merupakan penyakit yang diakibatkan oleh adanya gangguan metabolisme purin yang ditandai oleh hiperuriklemia. Kadar asam urat diatas batas normal dapat menyebabkan resiko kelainan hemodinamik seperti penyakit kardiovaskular dan resiko kelainan metabolik seperti disfungsi ginjal. Penanganan kadar asam urat pada arthritis gout tidak hanya terapi farmakologis namun juga bisa intervensi keperawatan komplementer seperti akupresur dan ekstrak daun salam. Tujuan: Membuktikan akupresur dan ekstrak daun salam efektif dalam menurunkan kadar asam urat pada klien arthritis gout. Metode: Penelitian ini mengunakan true eksperiment dengan pendekatan pre and post test control group design dan jumlah sampel sebanyak 30 responden dibagi menjadi 3 kelompok dengan teknik random simple random sampling kemudian diberikan akupresur pada titik hegu dan taixi dengan durasi 5 menit dan ekstrak daun salam dosis 1 gram selama 12 hari perlakuan. Hasil: Kadar asam urat mengalami penurunan pada kelompok intervensi, kontrol 1 dan kontrol 2. Tetapi berdasarkan uji Anova pada variabel kadar asam urat menunjukkan kelompok intervensi paling efektif penurunannya dengan nilai (1,98±0,53) pada kelompok kontrol 1(0,95±0,28) serta kelompok kontrol 2 (1,17±0,28) dengan nilai signifikan kadar asam urat (p=0,000). Kesimpulan: Kelompok yang paling efektif untuk menurunkan kadar asam urat dalam intervensi keperawatan komplementer yaitu perlakuan akupresur dan ekstrak daun salam pada kelompok intervensi.

Most of people in the world are familiar with smart phones or smartphones, and because of their very complete and practical uses, smartphone users are always increasing every year. Smartphones are used for various types of activities such as for social media, for entertainment such as playing games, doing office work, even personal matters such as financial management applications. Therefore, an application was created that can support personal financial recording so that it can make it easier for users.

Determining majors is one of the obligations for all students who still want to continue their education. Decisions taken often cause problems when differences in abilities and limitations in thinking result in not graduating on time. Also, we often see majors chosen only because they follow the advice of friends or family and because of the development of the need for human resources in the world of work. Determination of majors should be done by considering the capabilities possessed. Therefore, this application was created which aims to design an expert system that can provide an overview for prospective students about what majors are suitable or in accordance with their abilities. The method used in making this expert system is Forward Chaining, where the facts related to determining the direction are stated first, then draw an appropriate conclusion. By making this application, it is expected to provide convenience for prospective students both in terms of time and cost.

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

The rapid development of information technology requires people tobe familiar with the internet. Utilization of marketing and sales applications is not only carried out by large companies, but can also be used by Micro, Small and Medium Enterprises (MSMEs). The community service team conducted observations and interviews with Brem Duta Rasa SMEs in Sumberejo, Kaliabu, Mejayan, Madiun Regency. The team found problems with promotion and sales, therefore it was necessary to provide asolution, namely by using awebsite-based marketing and sales application for MSME products. The activity method of the service team is to provide practical training using applications. The final result of the evaluation shows that 90% of the 10 users of MSME members have theoretical understanding, 95% of application introductions, 80% of practice running applications. In conclusion, all MSME members running the application quite well. Applications can be implemented continuously to increase revenue from Brem Duta Rasa MSME products

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

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data were processed using SPSS version 26 with the results obtained that Investigative Audit and Professional Skepticism affect the disclosure of fraud. Meanwhile, Forensic Accounting and Independence do not affect fraud disclosure.

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

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

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.