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This study aims to examine the Effect of Sales Growth, Firm Size and Leverage on Tax Avoidance. The population in this study are farmasi sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was purposive sampling method. This study uses panel data regression analysis using the Eviews 9 program in processing data. The results of this study indicate that the Sales Growth Variable has a positive effect and significant on Tax Avoidance, the Firm Size Variable has a nagtive effect and significant on Tax Avoidance, and the Leverage Variable has a no effect on Tax Avoidance.

This study aims to analyze the optimality of a quadratic program model using the penalty function. The analysis is carried out in each case that has been made so that in each case optimal results are obtained. There are many methods that can be used to solve the quadratic program problem but in terms of the number of iterations, this research uses the penalty function and then implements it into the Matlab programming language. The results obtained in this study indicate that by using the penalty function as a parameter, the optimal value of a function can be obtained. The results of the analysis will also be more optimal by using the lagrange method depending on the parameter values obtained.

The purchase decision is the stage in the buyer's decision-making process where the consumer actually buys. Decision-making actions that include decisions about the types and benefits of products, decisions about product forms, decisions about brands, decisions about the number of products, decisions about the seller and decisions about when to buy and how to pay. The purpose of this study is to analyze the simultaneous and partial effect of product quality and service quality on purchasing decisions. The benefits of this research are for writers as an addition to knowledge about the effect of product quality and service quality on purchasing decisions, for companies as information and guides for companies to improve purchasing decisions through product quality and service quality in the future, and for other parties as input and reference for researchers furthermore. The hypothesis in this research is that there is a positive and significant effect both simultaneously and partially on product quality and service quality on the decision to buy an Xpander car. In this study using a quantitative/associative approach and sampling techniques using non-probability sampling as many as 96 respondents taken from consumers of PT. Sardana Indah Berlian Motor. Sources of data in this study are from primary data and secondary data. Data collection techniques in this study used questionnaires and documentation. The data obtained were then processed and analyzed using multiple linear regression analysis technique models, and processed with the help of the SPSS program through validity tests, reliability tests, data normality tests, multicollinearity tests, heteroscedasticity tests, simultaneous effect tests, partial effect tests, and the coefficient of determination. The results of testing the hypothesis indicate that product quality and service quality simultaneously and partially significantly influence purchasing decisions. Product quality is the dominant variable influencing purchasing decisions.

This study discusses the management audit on operations and production control. This management audit is a tool that can be used by companies to measure economics. effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, effectiveness, and efficiency of production and operation control at UD. Prosperous Source. The scope of operations and production control consists of five namely control of raw materials, control of equipment and facilities, control of transformation, control of quality, and control of finished goods. However, this research is focused only on obtaining control over operations and production, the process of which starts from controlling raw materials to controlling finished goods. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on production control and operations at UD. Sumber Makmur it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

The purpose of this paper is to (1) describe the concepts of literacy in elementary schools, (2) describe the implementation of literacy activities in elementary schools, (3) describe the problems of literacy movement in the field in elementary schools. The approach used in this study is a qualitative approach. The method used in this research is literature review and observation. The results showed that literacy activities at SD Negeri 2 Palangka were implemented in three stages, namely the habituation stage, the development stage and the learning stage. However, the implementation of the literacy movement program in schools, especially in SD Negeri 2 Palangka, is not free from various problems. Based on observations, these problems come from 2 factors, that is called internal factors and external factors. The internal factors that cause problems in the literacy movement in SD Negeri 2 Palangka include the readiness of students, infrastructure and availability of funds. Meanwhile, the external factors that cause problems in literacy movement activities in SD Negeri 2 Palangka include community support and government support.

This study aims to determine what factors influence Turnover Intention in Marketing Division employees at PT Musawa Land in Semarang City. The population used in this study are all marketing division imployess in the PT Musawa Land and the sample used is 112 employees with the slovin formula, using a probability sampling technique with a random sampling method. Data analysis in this study used the SPSS 24 program. Testing the hypothesis with a multiple linear regression approach. The results of the analysis and discussion show that the variables have a partial effect, namely; Job Satisfaction has a negative and significant effect on Turnover Intention, Job Embeddedness has a negative and significant effect on Turnover Intention, Workload has a positive and significant effect on Turnover Intention for Marketing Division employees at PT Musawa Land in Semarang City.    

This study aims to determine the potential for bankruptcy using the grover method (G-Score) in Retail Trading Sub-Sector Service Companies listed on the Indonesia Stock Exchange in 2015-2020. The research method used is a quantitative method. The population and sample of this research are 27 Retail Trade Sub-Sector Service companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research sample selection method used purposive sampling method with a total of 16 companies that met the criteria. The analysis technique in this study uses the Microsoft Exel program in performing calculations using the grover model to predict company bankruptcy. Grover categorizes the company in bankruptcy with a score less than or equal to (-0.02). While the value for companies that are not bankrupt is more or equal to (0.01). Based on Grover's calculations (G-Score) from 16 Retail Trade Service Sub-Sector companies studied from 2015-2020, there were 5 companies that went bankrupt in a given year.

Background: The prevalence of early marriage in Indonesia in 2018 showed a high rate of 67% and there was an increase of 6% during 2019-2020. The incidence of early marriage in the village of Kutawargi Karawang in 2020 (32%) is higher than the previous year. Purpose: the research aims to find out how the Analysis of Parents' Responses to Young Marriage in Adolescents in Kutawargi Village in 2022. This research method uses quantitative analytical research. With a cross sectional study approach with a population of 34 people and a sample of 25 respondents selected by accidental sampling. Data was taken using a questionnaire which was then processed using a statistical program. Results: Based on education, there were 14 (56.0%) respondents with the highest education. Based on the mindset, there were 15 (60.0%) respondents with bad mindsets and there were 14 (56.0%) respondents with less economic status, there were 16 (64.0%) respondents who said marrying off children was not because of promiscuity, as well as the frequency of young marriages, there were 15 ( 60.0%) of respondents who married their children at a young age. The results of the statistical analysis found that teenagers in Kutawargi village marry young, namely education (ρ value = 0.000), parents' mindset (ρ value = 0.000), parents' economy (ρ value = 0.000), promiscuity (ρ value = 0.002) Conclusion: Analysis of parents' responses to young marriage among adolescents in Kutawargi village in 2022, namely educational factors, parents' mindset, parents' economy, and promiscuity. Therefore, parents are expected to have good relationships and communication with teenagers. Parents must also provide understanding and direction regarding marriage and the impact of teenage marriage. In addition, parents must also be able to control the association of teenagers so they do not fall into promiscuity.

This study aims to determine the impact of full day school on student learning concentration at SMA Negeri 4 Pariaman. This type of research is descriptive qualitative research where researchers use observation and interview methods. It appears that students are not effective in adjusting themselves to extra hours throughout the day. One of them is the lack of school during the day, students are very tired. Schools that carry out full day school programs have an impact on students, namely physical exhaustion, mental fatigue, and emotional exhaustion. Students also feel bored and bored, bored in learning and arise boredom and fatigue resulting in a lack of student learning concentration during the learning process. Students who usually go to school in the afternoon now go home in the afternoon, plus the assignments or homework given by the subject teacher are too excessive, this has an impact on students being unable to concentrate and forget easily. At the beginning of the full day school program at school, many students complained, were tired, several weeks of full day school, many students did not attend due to illness and some were absent without explanation, each class must have been absent every day, more than five people . So the conclusion is that full day school has an impact on student learning concentration at SMA Negeri 4 Pariaman.

The waste bank is a container that can solve the problems that the community is currently experiencing through a program by utilizing dry waste to sort and having management like banking but what is stored is waste. The management of the Pancadaya Kuranji Garbage Bank, Padang City, has used many ways to change people's environmental care behavior. The focus of this research is to find an overview of waste bank management efforts, including: knowing the implementation, obstacles, and efforts made in overcoming obstacles to implementing the garbage bank application. in realizing pancadaya good governance in Kuranji, Padang city. This study uses a qualitative approach with data collection techniques of observation, interviews, and documentation studies. The discussion of this research is based on data from interviews with secretaries, coordinators, and members at the Pancadaya Kuranji Garbage Bank, Padang City. The theoretical studies used are Good governance, E-Government, Aspects of Digital Governance, The Role of Digital Governance in realizing good governance, Garbage Bank , and the Garbage Bank Application. The results of this study indicate that the Pancadaya Garbage Bank Application has not been able to provide maximum service. Because the application features are not related to service to the community, and data processing of people who carry out waste transactions. In terms of limited facilities and infrastructure, the solution is in the form of government policy to embrace the private sector in the form of integrated cooperation which certainly benefits both parties.

Puskesmas as a provider of basic health services has a very important role in maintaining public health. If it functions properly, the puskesmas will be able to provide quality services for people in need. The success of puskesmas in carrying out their programs is determined by the availability of human resources (HR) that are balanced between medical personnel on one side and promotive and preventive personnel on the other. The relationship between ability, workload, work discipline, and work motivation with the performance of health workers is obtained that there is a relationship between ability, workload, work discipline, and work motivation with the performance of health workers. Research Objectives: The purpose of this study is to analyze the suitability of the main tasks and functions (tupoksi) with education and skills as well as means of supporting work. Research Methods: The author of this article uses a descriptive qualitative method that seeks to describe an object or subject of an inductive nature. Result: Inappropriate tupoksi due to limited health workers in puskesmas, especially limited skills based on the type of education. As a result, there are health workers who are in charge of programs that do not match their skills. Conclusion: The lack of health workers makes the tupoksi incompatible with the educational background of the staff in charge of the program at the Puskesmas.

This study aims to analyze the influence of SEA and E-WoM on college decisions for Digital Business Study Program, Universitas Al Irsyad Cilacap, The object of this research is the Digital Business Study Program at Al-Irsyad Cilacap University, while the subjects are students of the Digital Business Study Program at Al-Irsyad University Cilacap. sampling with purposive sampling technique. The number of samples in this study were 31 respondents. Data was obtained through questionnaires which were distributed directly to digital business students at Al-Irsyad University, Cilacap. The data analysis technique uses SPSS version 22. Based on the results of the analysis carried out, it shows that SEA has a positive effect on digital business study study decisions, E-WoM has a positive effect on digital business study study decisions.

This research aims to explore strategies for cultivating exceptional talent in the era of artificial intelligence (AI). The study employs a mixed-method approach, integrating interviews, surveys, and case studies to gather comprehensive data. The sample selection includes individuals from various industries known for fostering talent development, such as technology, education, and business. Through thematic analysis, the collected data are systematically examined to identify recurring patterns, emerging themes, and innovative practices in talent cultivation. Results reveal multifaceted strategies encompassing personalized learning, mentorship programs, continuous feedback mechanisms, and proactive skill development initiatives. Furthermore, the study highlights the significance of human-centric approaches in leveraging AI technologies to enhance talent development efforts. The findings contribute to a deeper understanding of how organizations can harness human potential effectively amidst technological advancements, paving the way for sustainable talent management practices in the AI era.    

Anxiety before anesthesia procedures is a common problem in patients and their families. High levels of anxiety can affect the patient's physiological stability and postoperative outcomes. The family assistance program aims to provide education and emotional support to reduce anxiety before anesthesia. The methods used include socialization, interactive education, and evaluation of the patient's family's understanding before and after the intervention. This study involved 15 respondents at RSIA Aisyiyah Klaten. The results showed that after the intervention, there was a decrease in the level of anxiety in the patient's family from 70% to 35%. This finding indicates that family education and assistance have an important role in improving the mental readiness of patients and their families before undergoing anesthesia.

This study analyzed the writing skills in English expository text. There are five indicators in writing expository text: content, organization, grammar, vocabulary, and mechanics. This study aimed to investigate the students' writing skill on expository text related to the five indicators of English expositorytext and investigated the difficulties in writing English expository text. This research study used a descriptive quantitative research design. The participants were first semester students at English Literature Study Program of Universitas Trunojoyo Madura. The data collected from students' writing expository text test and analyzed by using Heaton’s theory. The result data analysis showed that: 1) 47% of students were average to good in writing content, 2) 51% of students were average to good in writing organization, 3) 31% of students were average to good in using grammar, 4) 36% of students were very good to excellent in using vocabulary, 5) 44% of students were very good to excellent in writing mechanics. This research found some difficulties the students when writing expository text. First, students cannot develop their ideas. Second, students are unable to develop their idea based on topic that they have to explain in expository text. Third, students struggle with grammatical structure of expository text. That means, they have to more understand about the simple present tense. Fourth, they were difficult to select appropriate vocabulary when writing expository text. The last, they miss-spelt words and were unsure of proper punctuation that was causing an error of mechanics.    

Background: Children are the greatest family asset, where in their growth and development stages children need proper nutrition, stimulation, and parenting so that they are in their golden age or golden age (0-5 years). Based on the National Household Health Survey (SKRT), there are 75 million children under five who have difficulty controlling BAK and defecating (bedwetting) until preschool age. Toilet training is best done from an early age to instill good habits in children. This study aims to determine the level of maternal knowledge about toilet training for toddlers at the Kepaon Denpasar Praja Praja hostel. Methods: This study uses descriptive research methods. The research was carried out in the Denpasar Kepaon Raksaka Praja Dormitory, with a total sample of 44 mothers. The sampling technique used in this study was total sampling. The method of data collection is by distributing questionnaire sheets. The data were processed using the Excel Microsof computer program and SPSS. Results: The results of the research of 44 respondents, namely the level of knowledge of mothers about toilet training for toddlers, all of them had a sufficient level of knowledge as much as 32 (72.7%), as many as 6 respondents (13.6%) had a good level of knowledge, and as many as 6 respondents (13.6%) have a low level of knowledge. Conclusion: It can be concluded that the level of mother's knowledge about toilet training for toddlers in the Denpasar Kepaon Praja Raksaka hostel is in the sufficient category.

The increasing use of social media among students has raised concerns regarding its impact on academic performance and digital well-being. This study aims to examine the relationship between social media usage, student learning outcomes, and overall well-being in a digital environment. Using a mixed-methods approach, data were collected through surveys and in-depth interviews with high school and university students. The findings indicate that while social media can serve as a valuable tool for academic collaboration and resource-sharing, excessive and unregulated usage often leads to distractions, reduced academic performance, and negative effects on mental health. The study highlights the need for balanced social media engagement and the implementation of digital literacy programs to promote responsible usage. These insights contribute to the ongoing discussion on digital well-being and offer practical recommendations for students, educators, and policymakers.  

This study aims to examine how strategies strengthen student morale through school programs. In analyzing the problem, this research uses descriptive method with observation, interview and documentation techniques. Some of the findings obtained from research that the strategy of strengthening students' morale is implemented in several aspects; firstly on the school's vision and mission where the school compiles the school's vision-mission and goals which imply faith, piety and religious values ​​to strengthen student morale, second on activities both habituation activities within the school environment or activities outside the school environment related to religious activities to increase religious values, third on school facilities and infrastructure, fourth on school rules which are arranged based on the school's vision-mission and goals. The research results show that the strategy is quite successful in strengthening student morale. There are several findings that can hinder the success of applying student moral values, such as: the number of students that is not balanced with the number of classes, the lack of optimal use of facilities, the lack of commitment from school members, especially the lack of parental cooperation in efforts to strengthen student morale.

Tapai is Siantar ethnic food in the city of Pematang Siantar.  However, tapai is very difficult to find because it does not have a special place to sell it.  Tapai traders sell tapai while walking around the city of Pematang Siantar.  The purpose of this activity to build a creative economy through culinary is to make tapai a home industry product that is of great interest to the people of the city of Pematang Siantar and visitors to the city of Pematang Siantar.  This activity was carried out by students of the Stambuk 2020 Development Economics study program with the supporting lecturer Dian Purba SE, M.Sc in collaboration with the Pematang Siantar City Government, the Education and Teaching Office.  This activity was held on Thursday, December 1, 2022 at the Faculty of Economics, Simalungun University.  The method of carrying out this activity is by holding competitions for various variants of processed tapai which are participated in by SMA/SMK students from the city of Pematang Siantar.  The number of participants in the competition is 10 teams consisting of 3 people for each team.  The implementation of this activity is carried out with the aim of developing student creativity in terms of managing tapai.

This study was an attempt to explore the nexus between career development and employee job performance in UNTAG Semarang, Central Java, Indonesia. The study was necessitated following the need to institute career development programs in organizations for employees to acquire additional knowledge for improved job performance. This study was a survey-type of research that employed a correlational design in an attempt to ascertain the magnitude of the relationship between the studied variables. Structured questionnaires were administered to a sample size of 250 drawn from the population of the study. The Likert 5- point scale was used in quantifying responses while simple regression was employed in determining the degree of the relationship between career development and employee job performance. The result shows a strong relationship between career mentoring and the quality of employee job performance in the organization and concludes that organizations that wish to improve on employee job performance must institute and entrench career mentoring necessary for skill acquisition. The study recommends that organizations should encourage career counseling activities as a leeway to providing a sustainable framework upon which employees acquire the needed operational skills that will enhance their job performance in a typical organization.