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This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017- 2021. The method of determining the sample used was purposive sampling. The sample used was 13 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had did not a significant effect on financial performance (ROA). Whereas company size (Ln Total Assets) have negative a significant effect on financial performance (ROA).

This study aims to analyze the effect of local taxes and regional levies on city/regency local revenue (PAD) in North Sumatra province for the 2016-2021 period. The research method used is panel data regression method. This type of research uses quantitative methods and the data used is secondary data, namely data on local taxes, regional levies and PAD. The chosen research method is the fixed effect model. From the simultaneous test results, it was found that local taxes and regional levies have a significant effect on regional original income with a significance value of 0.000. From the results obtained, it is hoped that the city/regency governments in North Sumatra Province can make better use of the available sources of development financing funds to increase the amount of Local Own Revenue, especially those sourced from Regional Taxes and Regional Levies.

In the juvenile justice process, there is a principle that states that the best interests of the child must be seen as of paramount importance (obtaining the highest level of priority) in every decision relating to children so that the safety and health of children can be realized. A child who abuses narcotics can be categorized as a victimless crime because his act of abusing narcotics harms his own person, so the child can also be said to be a victim of his own crime. That way, children who abuse narcotics have the right to be able to get rehabilitation and make imprisonment a last resort in the judicial process in accordance with the mandate of the Law on the Juvenile Criminal Justice System. However, in the decision of Decision Number 19/Pid.Sus-Anak/2020/PN Sgm, the panel of judges did not consider the position of children as legal subjects by not including the Law on the Juvenile Criminal Justice System and the Law on Child Protection in their considerations, so that they continued to sanction imprisonment without rehabilitation for children who use drugs. Thus, the purpose of this research is to find out the basis for judges' considerations not to impose rehabilitation on children who abuse narcotics in Decision Number 19/Pid.Sus-Anak/2020/PN Sgm and to analyze the sentencing contained in Decision Number 19/Pid.Sus-Anak/2020/PN Sgm when reviewed based on the Law on the Juvenile Criminal Justice System and the Child Protection Law. This research was conducted using a normative juridical method with a case approach. Sources of data in this study used secondary and primary data collected with library research data collection techniques, which were then analyzed descriptively and analytically with a qualitative approach. The results of the study concluded that the judge's consideration of not imposing rehabilitation on children who abuse narcotics in Decision Number 19/Pid.Sus-Anak/2020/PN Sgm because the child's qualifications as narcotics abusers do not meet one of the qualifications contained in SEMA Number 4 of 2010, namely that the weight of methamphetamine found was still under 1 (one) gram. In addition, the judge was not careful in imposing a sentence of 3 (three) months in prison without rehabilitation for a child as a narcotics abuser for himself because this did not comply with the provisions of Article 54 of the Narcotics Law, Article 81 Paragraph (1) and Paragraph (5) of the Law on the Juvenile Criminal Justice System, as well as Article 67 of the Child Protection Act.

The Intergovernmental Panel on Climate Change (IPCC) warns that there are only 12 years left or until 2030 to prevent extreme climate disasters that occur due to global warming (Global Warming). One of the triggers for global warming is air pollution triggered by the large emissions of global greenhouse gases (GHGs). Efforts to reduce the amount of greenhouse emissions emitted by large-scale buildings or civil buildings are to apply the Green Building concept. The research design in this study is survey research with the expost facto method. The research instrument uses tests and questionnaires to answer the research hypothesis, with data analysis techniques using the Paired Sample T Test test to measure the impact of the green building concept on learning outcomes and a simple linear regression correlation coefficient to measure the effect of green building concept learning on energy-saving attitudes. From the results of the Paired Sample t test, a value of t = 0.525 was obtained, because the value of t>0.05 then the Ha hypothesis can be accepted, so there is a significant influence on learning using the green building concept with the learning outcomes of class XI students specializing in social studies at SMAN 3 Jember. As for the results of the simple linear regression correlation coefficient test, the results of which there was a significant influence on learning the green building concept with a water and electricity energy-saving attitude of class XI students specializing in social studies at SMAN 3 Jember.    

Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used  in study This is Panel data regression using application eviews 10 results study state  that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance.  This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.

Sebuah ketel uap  harus cukup  kuat  supaya  dapat  bekerja  dengan  aman pada tekanan tertentu, sehingga perlu dilengkapi pesawat-pesawat keamanan. Masinis di atas kapal mempunyai tuntutan agar secara rutin melakukan perawatan pada ketel uap bantu dengan berpegangan pada manual book yang sudah dibuat maker. Berdasarkan pengalaman saat berlayar di salah satu kapal ditemukan suatu kejadian bahwa auxiliary boiler beroperasi serta mengeluarkan uap bertekanan yang berguna untuk kecukupan kebutuhan uap di atas kapal. Bunyi pada alarm yang setelah diperiksa pada panel auxiliary boiler, ternyata alarm muncul pada flame failure dan lowest water level, sedangkan feed pump beroperasi normal serta masih dalam keadaan mengisi air ke dalam auxiliary boiler. Penelitian ini dilakukan untuk mengetahui faktor yang dapat mengakibatkan air masuk ke dalam furnace, mengetahui dampak yang dapat terjadi jika air  masuk ke dalam furnace serta mengetahui langkah yang dapat diambil untuk mengatasi masuknya air ke dalam Furnace. Metode penelitian ini menggunakan metode kualitatif. Sumber data diperoleh dari data primer maupun data sekunder. Teknik pengumpulan data yang  digunakan  adalah  wawancara,  observasi,  maupun  dokumentasi.  Teknik  analisis  data  yang digunakan adalah fishbone diagram dan USG. Hasil penelitian menunjukkan bahwa masuknya air ke dalam auxiliary boiler  disebabkan oleh retaknya dinding  furnace. Dampak  yang  ditimbulkan  yaitu terganggunya proses pembakaran di dalam furnace serta kerusakan pada komponen-komponen burner. Upaya yang dapat dilakukan adalah dengan mengelas bagian dinding furnace yang retak agar air tidak masuk ke dalam furnace.

This research leads to the Effect of the Ratio of Roa, Roe on Profit Building in Mining Companies Listed in the Jakarta Islamic Index for 2018-2022. The benefit of this research is to find out whether there is an effect of the Roa, Roe Ratio on Profit Growth in Mining Companies Registered in the Jakarta Islamic Index for 2018-2022. The analytical method used in this study is panel data regression. and processed data used in this study by utilizing Eviews 12 and Microsoft Excel 2010 software. The sampling method used was purposive sampling, namely by considering several criteria specified in this research. The research results show that Roa has an effect on profit growth and Roe has no effect on profit growth, while together (simultaneously) Roa and Roe have an effect on profit growth in mining sector companies in JII 2018-2022Keywords: net income, total assets and share price

The banking capital structure by manage appropriately for smooth operations. This study purposes to: analyze the effect of Profitability, Growth Bank, Bank size on the capital structure of Sharia banks in Indonesia. Assess the size effect of Profitability, Bank size, Growth Bank on the capital structure of Sharia banks in Indonesia. The research method used descriptive and verification. Data is obtain from the published Sharia Bank annual financial statement.Sample of this study is 33 Sharia Banks in Indonesia. Data analysis techniques used panel using the program Eviews 9 fixed effect models. The results showed the profitability and Bank Size are negative effect on the structure of Sharia Bank Capital in Indonesia. Growth Bank have no effect on the structure of Islāmic Bank Capital in Indonesia

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh manajemen laba, intensitas aset tetap, intensitas persediaan dan umur perusahaan terhadap tax avoidance pada perusahaan farmasi dan kesehatan yang terdaftar di indeks saham syariah Indonesia (ISSI) periode 2016-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Diperoleh sebanyak 6 perusahaan dengan jumlah data selama 6 tahun yaitu 36 data yang menjadi sampel dalam penelitian ini. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini secara parsial menunjukkan bahwa variabel manajemen laba tidak berpengaruh terhadap tax avoidance, intensitas aset tetap berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan intensitas persediaan dan umur perusahaan berpengaruh negatif dan signifikan terhadap tax avoidance. Penelitian ini juga secara simultan menunjukkan bahwa variabel manajemen laba, intensitas aset tetap, intensitas persediaan dan umur perusahaan memiliki pengaruh terhadap tax avoidance pada perusahaan farmasi dan kesehatan yang terdaftar di indeks saham syariah Indonesia (ISSI) periode 2016-2021 dengan nilai koefisien determinasi untuk model ini adalah sebesar 87,80%.

Penelitian ini berfokus pada pengaruh yang ada pada variabel earning per share, return on asset, dan debt to equity ratio serta pengaruhnya pada harga saham. Populasi dalam penelitihan ini merupakan peruahaan retail yang terdaftar pada BEI dengan teknik pemngambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan yaitu regresi data panel, uji asumsi klasik, uji hipotesis. Hasil uji t variabel earning per share menghasilkan nilai sig. 0.0341 < 0.05 hasil menunjukkan bahwa EPS berpengaruh signifikan terhadap harga saham, hasil uji t variabel return on asset menghasilkan nilai sig. 0.0309 < 0.05 hasil menunjukkan bahwa ROA berpengaruh signifikan terhadap harga saham, hasil uji t variabel debt to equity ratio menghasilkan nilai sig. 0.0251 < 0.05 hasil menunjukkan bahwa DER berpengaruh signifikan terhadap harga saham, dan yang terakhir diikuti dengan hasil uji F menghasilkan f-statistik sebesar 1.454406 < 2.87 dengan tingkat prob(F-statistik) 0.243237 < 0.05 yang artinya secara simulatan terdapat pengauh yang signifikan terhadap harga saham.

Hotel tax is one of the regional taxes that contributes to PAD which has a fairly large contribution to PAD sources. The basis for imposing Hotel Tax is the amount paid or should be paid to the hotel. The Hotel Tax Rate is set at 10% (ten percent). The principal amount of Hotel Tax payable is calculated by multiplying the rate by the tax base. The Covid-19 pandemic has forced the government to work more in tackling the disease outbreak and its effects. The policies taken by the government will certainly have a certain impact on the community and will also have an impact on several PAD sectors which result in a decrease in revenue. Increasing local tax revenue certainly requires effectiveness and efficiency efforts. The level of efficiency is also a necessary part of increasing local tax revenues. This efficiency can be related to the expenses that will be incurred, which need to be carried out to a minimum to achieve the target of local tax revenue within a period. This study uses a quantitative descriptive analysis method with a combined panel data regression analysis between cross section and time series, with the aim of analyzing the effect of the level of effectiveness, contibution, and the level of efficiency of hotel tax revenue on the Regional Original Income of the Province of Bali in 2016 - 2020. The results show that the variables of the level of effectiveness, contribution, and hotel tax efficiency together (simultaneously) have an effect on local revenue of  98.13% and 1.87% are contributions from other variables not discussed in this study.

Ukuran keberhasilan suatu perusahaan adalah nilai perusahaan yang diwakili oleh harga saham. Tujuan dari penelitian ini adalah untuk menguji bagaimana perencanaan pajak, profitabilitas, dan leverage mempengaruhi nilai perusahaan. Dalam penelitian ini, logaritma total aset digunakan untuk menilai ukuran perusahaan, sedangkan ETR, ROE, dan PBV digunakan untuk mengukur profitabilitas dan nilai perusahaan. Penelitian semacam ini bersifat kuantitatif. Purposive sampling digunakan selama proses pengambilan sampel. Sampel dari 20 bisnis barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 hingga 2021 membentuk populasi penelitian sebanyak 75 perusahaan. Analisis regresi data panel dengan menggunakan program eviews 9 adalah teknik analisis yang digunakan. Berdasarkan hasil penelitian, Perencanaan Pajak berdampak negatif minimal dan tidak signifikan terhadap Nilai Perusahaan. Nilai Perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Leverage memiliki dampak yang merugikan tetapi kecil terhadap nilai perusahaan.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

Kacang tunggak termasuk salah satu jenis leguminosae yang dapat diolah menjadi produk tempe dan dapat menjadi bahan baku alternatif pengganti kedelai. Tujuan penelitian adalah mengkaji proses pembuatan tempe kacang tunggak melalui optimasi konsentrasi ragi dan jenis bahan pembungkus dalam pembuatan tempe kacang tunggak. Rancangan penelitian yang digunakan adalah Rancangan Acak Kelompok Lengkap  yang terdiri dari 2 faktor, yaitu konsentrasi ragi (K) (0,15%; 0,25%; 0,35%) dan jenis pembungkus (P) (plastik dan daun pisang), dengan tiga kali pengulangan. Parameter yang diukur meliputi berat tempe, kadar proksimat, total asam, nilai pH dan nilai formol serta skor kesukaan panelis pada warna, rasa, aroma dan tekstur tempe. Selanjutnya dilakukan analisis pengaruh kedua faktor tersebut terhadap nilai gizi, berat tempe, nilai formol, pH dan sensoris tempe kacang tunggak.  Data dianalisis dengan Uji Sidik Ragam dan uji lanjut DMRT untuk mengetahui beda nyata antar perlakuan pada tingkat kepercayaan 95%. Hasil penelitian menunjukkan konsentrasi ragi 0,25%-0,35% dan jenis pembungkus plastik dan daun pisang dapat menghasilkan tempe kacang tunggak dengan pertumbuhan kapang yang baik, sedangkan nilai gizinya adalah kadar air 27,95-28,65% , abu 0,96-1,16%, lemak 1,73-3,94%, protein 25.03-26.01%, karbohidrat 42,61-43,84%, serat 0,31-0,38% dengan nilai pH 4,33-5,00, nilai formol 0,46-0,70% dan total asam tertitrasi 0,21-0,53%. Tidak terdapat interaksi antara konsentrasi ragi dan jenis pembungkus terhadap kandungan gizi, berat tempe, nilai formol, dan nilai pH tempe kacang tunggak.

Tujuan dari penelitian ini adalah untuk memahami bagaimana kepemilikan institusional, leverage, ukuran perusahaan, dan tingkat likuiditas mempengaruhi insersi pajak. Metodologi penelitian ini bersiat kuantitatif. Dalam penelitian ini digunakan data sekunder dari BEI (Bursa Efek Indonesia). Perusahaan-perusahaan di sektor produk konsumen yang terdaftar di Bursa Efek Indonesia (BEI) antara Maret 2018 hingga Maret 2022 menjadi subjek dalam penelitian ini. Sebanyak empat perusahaan telah dieliminasi dengan menggunakan teknik purposive sampling. Dalam penelitian ini, metode analisis yang digunakan adalah analisis panel data. Meskipun likuiditas dan leverage tidak berdampak pada penghindaran pajak, hasil pengujian data panel menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan memiliki dampak yang cukup besar.

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai pengaruh size, kepemilikan institusional, komisaris indepennden dan kualitas audit terhadap integritas laporan keuangan. Populasi pada penelitian ini adalah perusahaan consumer-non cylicals di sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan beberapa website perusahaan consumer-non cylicals sub sektor food and beverage selama periode 2017-2021. Teknik pemilihan sampel yang digunakan adalah metode purposive sampling Berdasarkan metode purposive sampling, total sampel penelitian ini adalah 125 data observasi. Jenis penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Teknik analisis data dalam penelitian ini menggunakan regresi data panel. Hasil penelitian berdasarkan Eviews 9 ini menunjukkan bahwa size, kepemilikan institusional, komisaris independen dan kualitas audit berpengaruh simultan terhadap integritas laporan keuangan. Secara parsial, size berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan institusional, komisaris independen dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan..

This puspose of this tudy to determine the effect of earnings management, tax avoidance, and profitability on firm value. This type  type of research is quantitative. The study was conducted on banking companies listed index LQ45 on the Indonesia Stock Exchange in 2015-2021, with a total sample of 35 samples using a purposive sampling method. Data collection methods are secondary data. The analysis was done by using panel data method. Earnings management is measured using price to book value (PBV), tax avoidance is measured using an effective tax ratio (ETR), and profitability is measured using an return on asset (ROA). The results of this study indicate that (1) earnings management has a positive on firm value. (2) tax avoidance has a positive on firm value. (3) profitability has a positive on firm value.

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.

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.