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Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

This study aims to analyze the level of need and availability of Green Open Space in the Fajar Makassar University Campus. This research is descriptive quantitative. Data was collected through observation, interviews and literature study. The data were analyzed by analyzing the demand for oxygen and carbon dioxide produced, to get the amount of green open space and the number of trees needed. The results of this study indicate that the Fajar Makassar University campus requires additional green open space area of ​​4,718.5 m² which contains 16.41 fruit trees.

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

Gizi buruk menyebabkan terhambatnya pertumbuhan pada anak-anak. Salah satu masalah pertumbuhan pada balita adalah terhambatnya pertumbuhan tinggi badan anak sehingga anak tumbuh tinggi tidak sesuai dengan umurnya yang disebut dengan balita pendek atau stunting. Penelitian ini bertujuan mengetahui gambaran dan factor-faktor yang berhubungan dengan kejadian stunting pada balita umur 24-59 bulan di wilayah kerja Puskesmas Ollot tahun 2019. Desain pada penelitian ini menggunakan cross sectional dengan penelitian survey analitik. Sampel yang sebanyak 91 responden. Analisis yang digunakan chi-square untuk melihat hubungan antar variabel. Hasil penelitian ini sebanyak 13% balita usia 24-59 bulan di Puskesmas Ollot yang berat lahirnya <2500gram BBLR, 75% berstatus infeksi penyakit (diare dan ISPA), 65% tidak mendapatkan ASI Eksklusif, dan 91% balita memiliki status imunisasi dasar lengkap. Dililihat dari hasil analisis terdapat hubungan beramakna antara faktor pemberian ASI Eksklusif dengan kejadian stunting pada balita usia 24-59 bulan di Puskesmas Ollot Tahun 2019. Diharapkan Dinas Kesehatan bersama Pemerintah Kabupaten untuk dapat memberikan informasi secara luas melalui penyuluhan maupun pelatihan kepada masyarakat ataupun kader kesehatan mengenai status gizi balita khusunya stunting.    

The adherence with therapy in hypertensive patients is important to note because hypertension is a disease that cannot be cured but can only be controlled. The success of controlling blood pressure in hypertensive patients influenced by compliance factors in taking antihypertensive drugs. The purpose of this study is to evaluate the relationship between the level of adherence of antihypertensive drugsuse  in first and advanced health facilities. The study design was an observational cross sectional using subjects with hypertension patients older than or equal to 18 years old at Kotabunan Bolaang Mongondow Health Center (first level health facility) and outpatient installation of Robert Wolter Monginsidi Hospital in Manado (advanced health facilities) during the period from October to December 2019. The level of compliance with the use of antihypertensive drugs was assessed using the MMAS-8 questionnaire (Morisky 8-Item Medication Adherence Scale). The total patients in this study were 171 patients, as many as 73 patients in the first level health facilities and 98 patients in the advanced health facilities. The data of patient adherence in the use of antihypertensive drugs in the first level of health facilities showed 83.56% with low levels of adherence (MMAS score <6), and only 16.44% with moderate to high levels of adherence (MMAS score 6-8). In the advanced level of health facilities were 85.71% of patients with low adherence and 14.29% with moderate to high adherence. Comparative statistical of adherence on the two health facilities was not significantly different, with p = 0.767 (95% confidence interval). The data shows that the average patient has a routine history of control as much as 91.8% in health facilities. Based on these results, recommended that each hospital and health center must require its pharmacists to do pharmaceutical practices, and each pharmacy must not provide drug services without the presence of a pharmacist.    

This Research is generally aimed at designing a system that can solve problems at Hotel Oyo Jakarta Selatan. In addition to the use of bathroom tools, there is a need for a gas controller in the bathroom space, especially ammonia gas and other gas in the bathroom. The bathroom control system at Hotel Oyo Jakarta Selatan is currently ineffective, in the use of the bathroom tools to hotel guests and hotel staff. The reseach method used by researcher is The research step begins with research and information gathering, then planning and developing the initial form of the product or system, and field testing the feasibility of the system or product, if there is a revision, it can be developed further before conducting the main field test. . Based on the research results, monitoring ammonia gas in rooms based on a microcontroller can be a solution for the Oyo South Jakarta hotel in monitoring rooms, both from guests or hotel employees more effectively and efficiently , and to facilitate the management of existing bathroom rooms in the Hotel Oyo Jakarta Selatan

Online shopping is the process of purchasing goods / services by consumers to realtime sellers, without services, and through the internet. The development of online business in Indonesia is now very rapid, one of them by shopping online. Online stores or we often call e-commerce is a form of change that is presented by the internet in terms of innovation in shopping by providing various facilities in the transaction process. The aim of the writer is to determine the best e-commerce, therefore the author uses the SAW (Simple Additive Weighting) method because the method is able to make a more precise assessment because it is based on the value of criteria and preference weights that have been determined, besides that the SAW method also can select the best alternative from a number of alternatives because there is a ranking process after determining the weights for each attribute.

This research was made with the aim of developing the application of determining the recipient of Rastra (Rice Prosperous) aid in Tobu Village. South middle Timor district by applying the exponential comparison method. Variables or criteria used in this study are work, income, number of dependents, building area and housing conditions and detailed criteria on each variable. This research succeeded in developing an application ranking community beneficiaries of Rastra in Tobu village by using the exponential comparison method (MPE). In this application provides a graphical display feature, print reports that will be used to print and view the results of the ranking of people who are entitled to receive Sejahtera ria. 

The more rapid development of universities in Indonesia, the competition between universities is getting bigger so that the quality and facilities of each university greatly affect the attractiveness and competitiveness of universities. College of Computer Informatics Management (STIKOM) Uyelindo Kupang has 672 students. The campus of STIKOM Uyelindo Kupang has three departments, namely, first-class informatics engineering, undergraduate information systems and D3 informatics engineering with each accredited B. The development and improvement of lecture and practicum facility services at (STIKOM) Uyelindo Kupang is very important to be monitored and maintained. If the campus has provided services and facilities for students but these services and facilities are not monitored and maintained, sooner or later the services and facilities provided will be damaged and can no longer be used. The purpose of this research is to build a complaint information system website for lecture facilities and practicum to help and facilitate students. Based on the results of the test analysis using the Slovin method, there is an average value of 87% with Strongly Agree (SS) criteria. Even with the index value, when viewed based on the type of variable, there are several question items with unfavorable criteria. Question items with these criteria need to be considered for future website development. In the future, the website development will take into account the lowest index value of each indicator, especially those with poor and bad criteria.

One of the main factors in achieving effective and efficient performance isattention to human resources. Having reliable and truly appropriate human resourceswith needs is the hope of every manager. The company needs employees with the appropriate abilities with job roles. As for the position of PT. Bogowonto Primalaras still uses a work period limit where employees cannot fill vacant positions at any time, based on the criteria of tenure an employee fulfills the term of service that is in accordance with his expectations. where on assessment in absenteeism is carried out by collecting daily report data that makes HRD send one by one who has sent the daily report. Where is the report related to the productivity criteria of an employee who has reached the target or not.

The AWD Mranggen store is a store that is engaged in the sale of bags, belts, shoes with sales developments increasing from year to year, with fairly tight business competition, the AWD Mranggen store must be able to calculate the estimated number of items to be purchased based on previous sales data, the prediction is very influential on the decision to determine the number of items to be provided by the AWD Mranggen Store for the next sales period data. Inventory of goods that are not right cause some losses in terms of time and also costs, it is necessary to have a forecasting system. Forecasting is a technique to identify a model that can be used to predict conditions in the future. By using the weight moving average method, it can be seen that the error value is more than smaller than other methods and the estimated results can be more precise so that it can help owners make decisions in carrying out inventory.

Rice is the most important staple food for humans to have energy to carry out activities. The purpose of this study is to provide information to the public in the form of a reference for selecting rice based on consumer interest, so that it can be used as a decision making in buying rice. The Mamdani method is a method that is able to solve problems in the case of rice selection based on consumer references. The work process of the Sugeno method consists of four parts, namely fuzification, inference engine, implication function amplification and the last one is defuzzification. The final result, the Mamdani method has the characteristics of using the AND operator and using the min-max value. This research is in the form of a decision-making system in rice selection based on references from consumers by looking at four aspects of criteria such as price, quality, taste, and shape variables, these four aspects can be used as a reference in rice selection. Sugeno fuzzy logic to get the final value.The Mamdani method is a very effective method in selecting rice according to the needs and interests of consumers so that potential consumers can easily choose rice according to their interests and desired criteria.

Urban landscape design is an approach in designing cities that has a positive impact on city residents by providing a livable environment. Urban landscapes come in various forms, one of which is city parks. A city park is one of the facilities provided by a city and its residents can carry out several activities in it. A city park also serves as a city landmark. The city of Salatiga has several parks with recreational functions but not many city parks are available to function as public spaces. One of them is a park located in Tingkir District, Salatiga City, namely Tingkir Park. The purpose of this study was to apply 3D computer technology in the redesign of Tingkir park with the concept of Urban landscape design. A city park that is functional, aesthetically pleasing, can be a better public space and can become a landmark in the area. The method of developing a Virtual 3D City Park Design product uses 5 steps ADDIE (Analysis, Design, Development, Implement and Evaluation). In academic interest, this research results in the experimentation of computer graphics technology in the development of urban park design.

This study used a classroom action research design which was carried out in three stages, namely the pre-cycle stage, cycle I, and cycle II with the research subjects being grade III students at SDN Kaliwungu 1. This study used two variables, namely intensive reading skills and intensive reading learning using the KWL strategy. . Pre-cycle data collection was done by using the test technique, while in the first cycle and the second cycle using the test and non-test technique. Non-test instruments in the form of observations, journals, interviews, and documentation. Data analysis includes quantitative and qualitative data. The results showed that after participating in intensive reading learning using the KWL strategy, the average value of intensive reading skills of third grade students at SDN Kaliwungu 1 increased. The average value of intensive reading using the KWL strategy achieved by students in the pre-cycle was 56 and in the first cycle it increased to 65 or 9% then in the second cycle it increased to 76 or 11%. Changes in attitudes and behavior of third grade students at SDN Kaliwungu 1 Kaliwungu District, Semarang Regency have increased towards a better direction, namely students are more active and enthusiastic in learning, because students are starting to enjoy and enjoy intensive reading learning using the KWL strategy.

  Packaging is one part of the product as a whole. Packaging must be able to attract the attention of consumers. Getting the attention of consumers is very important, because if a product does not get the attention of consumers (consumer attention), then consumers will not have a picture of the product (Hine, 1995). Packaging can give an initial picture of a product, both in terms of quality and value offered. “Jenang Kudus” is a type of traditional food originating from the city of Kudus. At first it was produced in a home industry since about a century ago. Initiated by mothers as a supporter of family income, and marketed directly to local consumers in traditional markets. Because the development of this business in the future is considered quite prospective for the Kudus community, the Kudus Regency Government makes the Jenang Kudus product as the mainstay product of the Kudus Regency. Based on some of the explanations above, there are several weaknesses in the packaging design of CV jenang products. Sinar Aisyah Kudus which can cause delays in the marketing process of its products due to unattractive packaging designs. This causes a desire to increase the competitiveness of jenang sales with other companies through attractive and varied packaging designs. Due to some of these things, raises the desire of CV. Hj Siti Aisyah to redesign the product packaging according to the type of jenang product, type of taste, quantity of contents, without leaving the characteristics of the previous design.

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.