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This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.

The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.

Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.

The aim of this research is to find out whether work discipline influences staff performance at the Sauan Sibarrung credit union (CU) cooperative, Tana Toraja Regency. The data collection procedure in this research was to distribute questionnaires distributed to 35 respondents taken from permanent staff at the Sauan Sibarrung Credit Union (CU) Cooperative, Tana Toraja Regency. Quantitative analysis of data with simple linear regression. Based on the results of the T test calculation on the work discipline variable, the calculated T result is (2.841) > (2.035). The results of this research indicate that the work discipline variable influences the performance of staff at the Sauan Sibarrung Credit Union (CU) cooperative, Tana Toraja Regency.  

This study aims to: 1) develop material for writing descriptive texts using a mind mapping model in Indonesian subjects; 2) analyze the feasibility of writing descriptive text material using the mind mapping model as teaching material in Indonesian language lessons in class VII junior high school. The development method used is the research and development method from Borg and Gall modified by Sugiyono with five stages. The development stages include analyzing potential and problems, collecting data, designing product development, validating, and revising products. The development was validated by two validators, namely material experts with an assessment reaching 86% included in the very feasible category, media expert validation with an assessment reaching 74% included in the feasible category. From the overall feasibility assessment of the teaching materials that have been presented, the descriptive text teaching materials using the Mind Mapping model for class VII have decent quality and can be accepted as one of the teaching materials.

This Study examines the low quality of public service provided by Kedaung Village officials,Lack of public knowloedge regarding public service,procedures in kedaung Village,lack of response and attention from Kedaung Village officials to people who need service in Kedaung Village.the purpose of the research is to find out and analyze more broadly regarding the quliy of service at the Kedaung Vilage,south Tangerang City.The Method used in this study is a descriptive qualitative approach that aims to describe service at the Kedaung Village office.The results of this study use the service quality theory of Zeithaml Berry and Prasurahman,namely Tangible (Direct evidence),Realibility (realibility),Responsiveness (responsiveness),Assurance (guarantee),Empathy (empathy).This shows that the service at the kedaung sub-district office has not run perfectly.On the Realibility indicator,it has not run perfectly,such as the expertise of officers in using supporting facilities in the service process. On the responsiveness indicator,all officer who carry out service are classified as responsive to the community who want perform service or people who have complaints about the ongoing service process.    

The aim of this research is to determine and analyze the effect of direct compensation and indirect compensation on the work productivity of employees at the Five Star Hotel Badung Bali. This research is quantitative research with a type of causal research. Data collection was carried out by distributing questionnaires to 70 employees of the Five Star Hotel Badung Bali. The sampling technique uses simple random sampling. The data analysis technique uses descriptive analysis to determine the profile of respondents and multiple linear regression analysis to test the research hypothesis. The results of this research conclude that direct compensation and indirect compensation have a significant effect on the work productivity of employees at the Five Star Hotel Badung Bali.  

Abstract. The development of MSME-scale industries (Micro, Small and MediumEnterprises) is an effort to determine the achievement of the goal of increasing the welfareof people in rural areas. Human resources are a very valuable asset for everyorganization and make a major contribution to the organization because employees workand act to achieve organizational goals. The aims of this study are 1. To find out whetherthe recruitment of freelance workers can increase the income of MSME actors 2. To Knowthe constraints in recruiting casual daily workers. The method used is a literature studywith a descriptive exploratory approach. The population in this study is cracker SMEs inKrembung District, Sidoarjo. This study uses non-probability sampling, namelypurposive sampling with the provision that SMEs have freelance daily workers. It can beconcluded 1. That the recruitment of freelance workers can increase the income ofKrupuk Krembung Sidoarjo MSME actors by 10-15%, in this case Cracker MSME actorscan employ freelance workers in the production process to the product packing process2. Constraints faced by Krupuk MSME actors related to the recruitment of casual dailyworkers, namely the difficulty of finding casual daily workers, the available workers workregularly and are paid monthly. To find freelance daily workers, usually cracker MSMEactors look for workers outside the Krembung sub-district Keywords: MSMEs, Income, Recruitment.  

Creativity in students will be a guide for them when they face problems and make decisions in the future. Students are also able to receive feedback from experience or from teachers with the title of best student and teacher so that later they will be able and ready to receive the development of a creative mindset. A student feels useful and beneficial if he is involved in developing concepts to trigger his creativity and gain the ability to think with broad incentives (Anugraheni, 2018).  

The benefits that can be felt from technological developments are data processing that can be done quickly, precisely, and accurately. where all data processing processes in the system can be carried out in various different places so that they can be more effective and efficient. Included in the activity report at Posyandu.  

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

In Indonesia it has been proven that MSMEs make an important contribution to the economy, such as creating jobs, increasing GDP, increasing export value, and increasing domestic investment. However, business actors still face various challenges, one of which is the problem of using accounting information. The problem involves accounting knowledge and business experience. This study is intended to determine and analyze the impact of accounting knowledge and business experience on the use of accounting information. This study involved a population of 110 Mitra Mandiri MSMEs, with 52 respondents taken as a sample using an accidental sampling technique. Quantitative approach is used in this research. Testing the hypothesis using IBM SPSS Statistics 20. Testing the research data using the validity test, reliability test, classic assumption test, and hypothesis testing. This study shows the results that accounting knowledge partially has a significant effect on the use of accounting information, as well as business experience which also partially has a significant effect on the use of accounting information. In addition, accounting knowledge and business experience simultaneously also have a significant effect on the use of accounting information.

The interpretation of 1 John 5:16, 17, which distinguishes between sin leading to death and sin not leading to death, remains a topic of debate among Bible scholars. Diverse viewpoints arise from theological interpretations and biblical studies. Further dialogue is necessary to gain a deeper understanding of this verse. Employing exegetical methods, the author endeavors to elucidate the concept of mortal sin and non-lethal sin. The research centers on scrutinizing sin in 1 John, particularly in verses 2:1 and 3:8, and comparing it with the context of verses 5:16, 17. It considers factors such as faith in Jesus as the Mediator and situations involving conscious sin or continuous transgression against God's law, both of which lead to death. A sin that doesn't lead to death pertains to a believer who, during their life's journey, may sin but subsequently confesses to God. In such cases, God forgives, preventing eternal death.    

The interpretation of 1 John 5:16, 17, which distinguishes between sin leading to death and sin not leading to death, remains a topic of debate among Bible scholars. Diverse viewpoints arise from theological interpretations and biblical studies. Further dialogue is necessary to gain a deeper understanding of this verse. Employing exegetical methods, the author endeavors to elucidate the concept of mortal sin and non-lethal sin. The research centers on scrutinizing sin in 1 John, particularly in verses 2:1 and 3:8, and comparing it with the context of verses 5:16, 17. It considers factors such as faith in Jesus as the Mediator and situations involving conscious sin or continuous transgression against God's law, both of which lead to death. A sin that doesn't lead to death pertains to a believer who, during their life's journey, may sin but subsequently confesses to God. In such cases, God forgives, preventing eternal death.    

The problem of Indonesian learning at higher education institutes has been encountered by Indonesian language instructors. The lack of animosity of students to learn Indonesian language and lack of variation in learning methods are one of the main problems occurred. These may cause the Indonesian language learning not to meet the expectation of instructors and students. Indonesian language course has an important goal to improve the students’ language skills and to develop a deep affection for the Indonesian language. One of the methods that may be used in order to handle this problem is needs analysis. This method is expected to accommodate students’ needs pertaining to Indonesian language learning in several study programs at De La Salle Catholic University. The findings of this research will be a reference for the syllabus reconstruction process of Indonesian Language course in order to improve the quality of language learning and to achieve the goals of learning. This syllabus reconstruction consists of several components, namely learning objectives, materials, learning method, and assessment. Pertaining to the components, the results of this research showed that (1) the learning objectives of Indonesian Language course in university cannot be limited to writing skills developments, but can be included also with speaking skills; (2) in materials, the scientific genre and spelling also need to be emphasized; (3) students recommend to use the problem-based learning method, especially for grammar error cases; and (4) the assessment of Indonesian language needs to be designed not only in the form of assignments, but also in the form of objectives and/or essays in accordance with the criterion of HOTS.    

The development of the hotel business is currently very rapid in Indonesia. So communication has become an important part in hotel companies as a medium for companies whose targets are guests. As time goes by, sharia principles have entered the hotel business. This is what makes researchers interested in analyzing what kind of management communication strategies are used by the Mutiara Syariah Bukittinggi Hotel which uses sharia principles in serving guests. This research aims to determine the communication strategy of Mutiara Syariah Bukittinggi Hotel Managers in serving guests. This research uses a descriptive method with a qualitative approach. The subject of this research is the Mutiara Syariah Bukittinggi Hotel Manager and the object is the communication strategy of the Mutiara Syariah Bukittinggi Hotel Manager in serving guests. Meanwhile, in collecting data in this research, researchers collected data from observation, interviews and documentation. Based on the results of research with the Mutiara Syariah Hotel Bukittinggi, the strategy for serving guests is first, the manager makes a plan as to what kind of communication strategy will be used to serve guests of the Mutiara Syariah Hotel Bukittinggi. Second, employees carry out communication strategies as planned by the management of the Mutiara Syariah Bukittinggi Hotel. Third, the manager looks at the results of the communication strategy in serving guests, whether the communication strategy implemented is good or not. Fourth, the management of the Mutiara Syariah Hotel Bukittinggi reports every activity carried out to the leadership regarding communication strategies in serving guests of the Mutiara Syariah Hotel Bukittinggi.

The results that Niniak Mamak’s persuasive and coercive communication with sasuku’s married nephew (Case Study of the payobada Jorong Lakuak Dama Nagari Tanjung Haro Sikabu Kabu Padang Panjang Subdistrict, Luak District, Fifty Cities District), can be proven by the association conducted by Niniak Mamak to niece’s child, then Niniak Mamak communicated with her nephew regarding customs including the custom of prohibiting sasuku marriage for nephew’s children and mamak also conveyed what sanctions or punismants would be given to her nephew’s children if there was a nephew’s child who violated the prohibition against sasuku marriage. In addition, Niniak Mamak also appealed to her nephew’s children to comply with the cutomary rules set by Niniak Mamak in the Nagari For the good of the nephew’s children in the Nagari.

Body mass index is used to indicate the proportional category of a person's weight. A person's body mass index more or less also affects cardiovascular endurance (VO2MAX).  One way to improve cardiovascular endurance in school is through extracurricular activities. Extracurricular is a forum for personal development of students through various activities both directly and indirectly. The purpose of this study was to determine and examine the body mass index and cardiovascular endurance level (VO2MAX) of extracurricular sports participants at SMAN 1 Bululawang. In this study, researchers used quantitative descriptive research with survey methods and cross sectional approaches.  The subjects of this study were 40 extracurricular sports participants at SMAN 1 Bululawang. From the results of research conducted on sports extracurricular participants at SMAN 1 Bululawang, it can be concluded that the results of the body mass index are included in the ideal weight category and the level of cardiovascular endurance (VO2Max) is included in the very low criteria.

This study aims to identify the influence of Servant Leadership, Entrepreneurial Mindset, Entrepreneurial Climate, Knowledge Management and Organizational Development on Performance at Private Higher Education in the LLDikti III region. This study uses quantitative, in this research method is a survey method, which is obtained from the results of collection using a questionnaire. The population in this study were lecturers from private universities in the LLDikti III area. The sample in this study were 376 respondents. The analysis tool used is SmartPLS 3 with SEM (Sctructual Equation Modeling) based on PLS (Partial Least Square). The results of this study state that SL influences EM, SL influences EC, SL influences KM, SL influences OD, EM influences EC, EC influences KM, KM influences OD, SL influences college performance, EM influences college performance, EC influences college performance , KM does not affect college performance and OD does not affect college performance.

PT Wijaya Karya Industri Manufaktur is a company engaged in the automotive industry in Indonesia. The products created by PT WIMA are Gesits G1 and Gesits Raya electric motorcycles. The company must have an effective and efficient strategy to offer and sell Gesits electric motorbikes in Indonesia. The purpose of this MAGANG REPORT is to find out the implementation of marketing strategies implemented by PT WIMA. This internship final project research uses a qualitative method, namely by interviewing and collecting data from several parties involved in PT.WIMA's marketing. From the results that have been obtained, PT.WIMA must carry out a 4P marketing strategy such as conducting more widespread promotions, expanding the dealer network and authorized workshops, PT.WIMA must carry out a price slashing strategy, PT.WIMA must improve service to consumers.