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This study discusses the effect of Total Asset Turnover (TATO), Price Earning Ratio (PER) and Times Interest Earned Ratio (TIE) to Stock Return with Company Size and Financial Distrsess as a moderating variable . This research uses the object of Retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. The sampling method used in this study using purposive sampling technique and obtained 15 companies with a sample of 135 samples. The analysis technique used is Moderated Regression Analysis (MRA), analysis, multiple linear regression, partial test and simultaneous test. The results of the study partially concluded that Total Asset Turnover has no effect on Stock Return, Price Earning Ratio significant effect on Stock Return, and Times Interest Earned Ratio significant effect on Stock Return . The results of the study simultaneously showed that the F-count value was 3.649 and the F-table was 2.70, meaning that the F-count > F-table or a significant value of 0.015 <0.05. So, Total Asset Turnover, Price Earning Ratio and Times Interest Earned Ratio together (simultaneously) have a significant effect on stock return. The results of the study by Moderated Regression Analysis (MRA) concluded that Company Size and Financial Distrsess does not moderate Total Asset Turnover on Stock Return, Company Size and Financial Distrsess does not moderate Price Earning Ratio to Stock Return, and Company Size and Financial Distrsess does not moderate Times Interest Earned Ratio to Stock Return .    

To win competition in business world, all businessman must have selling method effective efficiently in order to get right target and low east, to reach the target, the company should have same index parameter. To measure quality of service that be given to customer, many company try to implement service excellence, but fail, meanwhile the company is given out cost, time, power no so a little to do some training for his employees, what problem ?, actually, just giving training is not one solution because, familiarization, and manner to save customer is not so enough will be paradigm and skill for front line to save the customer, but seriously, high commitment at each of organization especially top management service excellence must be implemented in structural oriented at each of company.

A finance company is a company that provides loans to prospective borrowers with certain guarantees such as PT. Internusa Tribuana Citra Multi Finance Medan Branch. In this business, company funds are often embedded because of debtors who are in arrears. Therefore, the company has a field officer who functions to collect debtor's house and make a withdrawal of the financing unit that has exceeded the reasonable limit of the time of payment. The implementation of billing activities carried out is definitely related to the work safety of each field officer. Work safety issues such as beatings experienced by field officers have an impact on the implementation of billing. This resulted in the billing process becoming less than optimal because the officers were worried about their safety. In addition, the work environment also impacts on employee performance, such as lack of work space that makes employees not free to work, relationships that are not good affect the communication process in decision making and document filing that is not neat will affect the document search process. The purpose of this study was to determine the effect of work safety and work environment on the performance of employees. The analytical method used is quantitative descriptive analysis method. The population in this study were 51 people who were employees of PT. ITC Multi Finance Medan Branch and also as a respondent. The method of data collection is done by interviewing, distributing questionnaires, documentation and literature. Variables taken with a Likert scale. The data analysis model used to answer the hypothesis is multiple linear regression analysis.The results showed that simultaneously the work safety and work environment did not significantly influence the performance of PT. Medan Branch Internusa Tribuana Citra Multi Finance, and partially has no effect on performance.

At this time the learning process is still partially carried out online (in the network) considering the positive cases of Covid-19 that still exist in the Semarang City area. The implementation of online learning is not without problems, even in several countries, especially Indonesia, it is reported that countries that adopt online learning on average are actually much smaller than expected. The implementation of online learning makes students less understanding of the learning materials provided and students' low interest in learning during the pandemic. This study aims to create a learning application for grade VI elementary school students that contains learning materials, practice questions that are randomized using LCM and facilitate the results of the assessment of the questions. From the results of LCM randomization, each student did not get the same or twin questions. From the test of 3 students, it was found that the questions that appeared in the same order were question number 6, while the questions that appeared in a different order were questions number 2, 3, 4, 5, 7, 8, 9, 10

Skincare are very important for facial care. There are various skin problems one of which is premature aging and dull skin. The perpose of the writer is to know and explain the process making mangosteen skin serum and white rice as anti-aging and brightening, to find out and explain the benefits of mangosteen skin and white rice as anti-aging and brightening and to explain the public acceptance of the mangosteen skin serum and the white rice as anti-aging and brightening. the methoud used is observation, documentation, experiment, interview, questionares and literature. The third experiment produced the composition are 2ml glyserin, 1,5ml mangosteen extract, 1,5ml white rice extract, 5ml aquades, 0,5ml phenoxythanol, 1gr allantoin and 0,5g hydroxtethyl cellulose. Gives off the color beige, nice smell, thick texture and a moist application. After 14 times use, the face will feel moist, bright and fine line and wrikles on the faces are camouflaged. Based on public trials, the average output of 30 panels is the third product with an average of 3,43. The second product has an average of 3,26 and the first product hasan average of 2,93. Thus, it can be concluded that products could be the innovation of problems of premature aging and dull skin

This study aims to determine the motivation variable has a significant effect on work discipline and work motivation has a significant effect on employee performance. The sample in this study were 60 employee respondents who worked at PT. Samitex Bantul. Research analysis using multiple linear regression. The test results show that the work discipline variable has a significant effect on employee performance. It can also be said that every time there is an increase in work discipline, it will affect employee performance. Work motivation variable has an influence on employee performance. That is, every time there is an increase in work motivation will improve employee performance.

The flow of containers through Tanjung Emas Port is increasing, this can be seen from the growth of loading and unloading containers from year to year. The condition of the flow of containers is inseparable from the improvement of services at the Container Terminal of Tanjung Emas Port, Semarang through the provision of supporting facilities and infrastructure. With the growth of the container flow which is quite high, the condition of existing facilities, infrastructure and operating systems needs to be reviewed whether the operation is optimal or its performance is still possible to improve, or it is time to add infrastructure and facilities to anticipate future transportation demand. will come. Smooth loading and unloading aims to improve good service in the activities and services of the loading and unloading process of containers according to operational standards. There are several factors that cause the smooth loading and unloading of containers, such as those related to the condition of loading and unloading equipment, the performance of human resources, operations and the environment. In this study, four research variables will be analyzed, namely loading and unloading equipment, human resources, operations and anticipation of natural factors as independent variables and loading and unloading smoothness as the dependent variable. The purpose of this study was to analyze whether the positive influence both individually between the independent variables of loading and unloading equipment, human resources, operations, anticipation of natural factors on the dependent variable, namely the smoothness of loading and unloading. In this study, the object taken is the user of loading and unloading services at Tanjung Emas Port, Semarang. Sources of data include primary data and secondary data. The sample in this study was 100 respondents. The data analysis technique is multiple linear regression technique. Based on the results of research and multiple analysis, the following equations are generated:   Y= -0,504 + 0,264.X1 + 0,203.X2 + 0,323.X3 + 0,249.X4 + µ   From the results of the multiple regression study, it shows that the most dominant variable affecting the smooth loading and unloading is the operational variable with a regression coefficient of 0.323. . With the Adjusted R 2 test, a result of 0.644 or 64.4% was obtained. Simultaneously, the variables of loading and unloading equipment, human resources, operations and natural conditions factors had an effect of 64.4% on the smooth loading and unloading and 35.6% were influenced by research variables that were not detected in this study.

This research is mainly aimed at improving the way of discharging coal at PLTU Rembang, which is one of the power plant business units of a subsidiary of PT PLN located in Sluke District, Rembang Regency, Central Java Province. It maps the dimensions of the discharging speed using conveyor and grape . Data collected through surveys to coal shipping companies are regressed in the Linear Regression model. The results show that two characteristics of discharging services with conveyors and grapes affect time and cost (1) The duration of coal discharging (2) The cost of coal discharging. using qualitative and quantitative primary and secondary by direct observation to the field and data collection then the data is processed using multiple linear regression, the targeted outputs are national journals, national seminars, monographs.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

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.

Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0.

The purpose of this research is to promote t-shirt products from Sakukata.co, and to increase customer satisfaction with packaging design using the QFD method. This type of research is quantitative research. The population in this research are customers who have purchased Sakukata.co products at least once. The sample of this research was selected using Linear Time Function and obtained 40 respondents. This study used primary data from Sakukata.co and questionnaires, the data were analyzed using the Quality Function Deployment (QFD) method.The packaging attributes at Sakukata.co consist of the design, dimensions, capacity, shape, strength, and durability of the packaging. The Respon Teknis that must be in Sakukata.co is the packaging design is modern, simple, informative, elegant, and identical to Sakukata.co. The dimensions of the packaging are the same size as the product and can accommodate additional items for souvenirs (during the promo). Maximum packing capacity for 2 products. Ergonomic, and easy to open and close. The packaging material is not easily damaged, and can protect the product when it rains. Packaging design for primary, secondary and tertiary packaging.The results of the partial or simultaneous regression test show that the packaging attributes have a significant effect on customer satisfaction..

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the 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 period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

One interesting case to examine is when a soldier is suspected of committing the crime of document forgery, which is one of the prerequisites for becoming a TNI soldier before the perpetrator officially becomes a TNI soldier. The objective of this research was to demonstrate the importance of considering the tempus delicti (time of the offense) when determining the jurisdiction of the judiciary. This qualitative research employed a descriptive approach to systematically gather data that were systematic, factual, and expedient in line with the condition when this study was conducted. The findings indicated that when a soldier is suspected of committing the crime of document forgery, a requirement for becoming a TNI soldier before their official enlistment, the jurisdiction of the civilian court system applies.

Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.  Keywords:  audit report lag the size of the company, profitability, the age of the company, solvency, the size of the public accounting firm (KAP).

In order to increase student interest in learning, increase grades and facilitate the understanding of biology subjects on the material of the human excretion system class XI Science. From a number of smarphone users in Indonesia, it turns out that most of the people are only intended for telephone, short message service (SMS), playing songs / videos, accessing social networks (facebook, twiter, BBM, Line, WhatsApp) and many playing games including students in high school. Negeri 2 Mranggen. The author uses data collection research methods including observation, interviews, questionnaires, R&D product development methods, prototype methods and object-oriented approaches. The equipment used in designing this system uses UML modeling. Use Case Diagrams include, Activity Diagrams, Class Diagrams, and Sequence Diagrams and the software used by the author is Android Development Tools (ADT) and MySQL as a database. Mobile learning media application is expected to help facilitate the needs of students to learn the material of the human excretion system online at any time without any place and time restrictions.

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.