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Penelitian ini menggunakan 15 perusahaan consumer non cyclicals yang terdaftar di BEI 2019-2021 dengan metode Purposive Sampling bertujuan untuk menguji free cash flow, leverage, profitabilitas terhadap Manajemen Laba. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa free cash flow memiliki pengaruh negatif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba, dan Profitabilitas tidak memiliki pengaruh Terhadap Manajemen Laba.

Analysis of panel data regression is a regression method to determine the relationship between the independent variable and the dependent variable using combined data, namely between cross-section data and time-series data.Analysis of panel data regression can apply to the processing of rice production estimates for an area including the province of North Sumatera. North Sumatera is one of the provinces in Indonesia, at the very of the population focuses on the agricultural sector as the main livelihood in rice being the primary production. Based on data on the development of rice production at the Agriculture Office of North Sumatra Province, the level of rice production in 2019 for North Sumatra Province reached 4,693,563 Ton/Year.Throught Panel Data Regression Analysis with the three approach methods is Common Effect Model (CEM), Fixed Effect Model (FEM) and Random Effect Model (REM) , the best approach method is obtained, namely the Fixed Effect Model (FEM) with the best estimation model is . The coefficient of determination  of 0.950890, which means that the independent variable affects the dependent variable by 95.08% on rice production.Based on the estimation model, the development of rice production in the next 3 years, namely 2020, 2021 and 2022, has changes of around 39.88% (decrease), 10.68% (increase), 9.89% (increase).

Kebutuhan listrik masyarakat semakin besar, sedangkan harga tarif listrik semakin mahal karena persediaan bahan bakar fosil semakin menipis. Sehingga diperlukan inovasi untuk mengatasi masalah tersebut salah satunya dengan PLTS.  Tujuan dari perancangan pembangkit listrik tenaga surya type solar home system dengan kapasitas 800 Wp ini adalah untuk menguji kinerja panel surya dalam memenuhi kebutuhan energi pompa. PLTS tersebut diuji dengan cara mengukur tegangan, arus, dan daya masukan maupun keluarannya selama 10 hari dari jam 09.00-15.00 WIB dengan pengambilan data dilakukan tiap 30 menit sekali. Kemudian dilakukan perhitungan untuk mengetahui efisiensi atau kinerja dari PLTS tersebut. Dilakukan juga perhitungan energi yang dihasilkan PLTS dan energi yang dibutuhkan oleh pompa secara ideal maupun secara aktualnya. Lalu membandingkan antara energi yang dihasilkan PLTS dengan energi yang dibutuhkan pompa. Dihasilkan efisiensi tertinggi sebesar 11,686993% dan efisiensi terendah sebesar 1,432691%. Hasil pengujian tegangan output panel surya rata-rata sebesar 57,13 V dan arus rata-rata sebesar 5,19 A dengan lama pengambilan data selama 6 jam dihasilkan energi sebesar 1,7790282 kWh. Secara idealnya, energi yang dibutuhkan pompa dapat terpenuhi oleh energi yang dihasilkan oleh panel surya. Secara aktual, energi yang dibutuhkan pompa belum dapat memenuhi kebutuhan energi dari pompa. Untuk memenuhinya diperlukan penambahan kapasitas dari PLTS ini.  

This research to analyze the contribution of variables from three economic policies, with monetary policy through interest rate variables, exchange rates, and money supply in facing economic recession. Where the fiscal policy variable is through tax value. Then macroprudential policy through Non Performing Loan and Capital Adequacy Ratio variables. This study uses secondary data or time series, namely from December 2019 to February 2021. The data analysis model in this study is the Vector Autoregression (VAR) model which is seen from being sharpened with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD), Panel ARDL, and Different Tests. The results of the IRF analysis show that the stability of the response of all variables is formed in period 8 or the medium and long term, where the response of other variables to changes in one variable shows different variations, both from positive responses to negative responses or vice versa, and there are variables whose responses remain positive or remain negative from the short term to the long term. The results of the FEVD analysis show that for the short-term inflation variable it is influenced by inflation itself and in the medium and long term it is influenced by interest rates. For the JUB variable in the short term it is influenced by JUB itself and in the medium and long term it is influenced by NPL. For the interest rate variable in the short term it is influenced by JUB while in the medium and long term it is influenced by the exchange rate itself and CAR. For the tax variable in the short, medium and long term it is influenced by the tax itself and JUB. For the NPL variable in the short, medium and long term it is influenced by JUB and tax. For the CAR variable in the short, medium and long term it is influenced by JUB and tax. Then the results of the ARDL Panel analysis show that the country that is able to become a leading indicator in controlling the economic recession in the Four of The Group Twenty, namely Turkey, is only done by interest rates. While South Africa is done by interest rates, taxes, NPL, and CAR. For Russia, it is done by all variables, namely the amount of money in circulation, interest rates, exchange rates, taxes, NPL, and CAR. Meanwhile, Indonesia is carried out by exchange rates, taxes, NPL and CAR.

This study aims to investigate the impact of Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX (Indonesia Stock Exchange). The data utilized for this study are annual reports obtained from each company, accessible on the website www.idx.go.id. The research employs the associative method with statistical analysis and panel data testing. The sampling method employed is purposive sampling, encompassing a total sample of 10 Property Companies listed on the IDX, and the data spans from 2016 to 2022. The study's findings reveal that Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) exert a positive and significant influence on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX.

Puff pastry is a crunchy textured food that has a fragile network of layers made from wheat flour. To anticipate the use of wheat flour, flour from local food ingredients such as pomfret flour and Pisona alba leaf flour can be used. Purpose of the research: 1) Knowing  the level of public preference for puff pastry with composite substitution of pomfret flour and Pisonia alba leaf flour; 2) Knowing the composition of the best formula used in the manufacture of puff pastry composite substitution of pomfret flour and Pisonia alba leaf flour. The methods used in this research are the method of literature, experimentation, documentation, questionnaire, sensory testing, hedonic testing and data analysis. Pomfret flour and Pisonia alba  leaf used as much as 5%, 10%, 15% of the weight of the flour. The results showed that puff pastry with pomfret flour and Pisonia alba leaf flour were the most preferred and accepted by the panelists as products with the composite substitution of pomfret flour and Pisonia alba leaf flour as much as 5%.

Pendidikan merupakan salah satu aspek penting untuk menentukan kualitas sumber daya manusia. Tetapi pada pelaksanaannya, pendidikan mengalami masalah ketimpangan. Terdapat beberapa faktor yang mempengaruhi ketimpangan pendidikan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Rasio Gini dan PDRB per kapita terhadap ketimpangan pendidikan di Provinsi Jawa Barat periode 2017-2020. Hasil dari penelitian ini menjelaskan bahwa Rasio Gini dan PDRB per kapita berpengaruh secara simultan terhadap ketimpangan pendidikan di Provinsi Jawa Barat periode tahun 2017-2020.

Poverty is a complex problem that is still difficult to solve in almost all regions of Indonesia. Poverty is a measure of negative social conditions arising from increasing poverty. West Java is one of the areas that has a relatively high poverty rate and is increasing every year. It uses a panel data model with an estimated fixed effect model for 9 cities from 2017 to 2021. The purpose of this research is to analyze how and how much unemployment and HDI affect the poverty in West Java province. The data used is secondary data obtained from the Central Statistics Agency (BPS) which is processed. The results state that partially and simultaneously the unemployment variable and the human development index do not affect poverty.

Tujuan dari penelitian ini adalah untuk menentukan pengaruh pengangguran dan inflasi terhadap pertumbuhan ekonomi di Provinsi Jawa Tengah dalam periode 2017 sampai 2021. Penelitian ini menggunakan model data panel sebagai penelitian. Hasil penelitian menunjukkan bahwa selama tahun 2017 sampai 2021, tingkat Pengangguran mempunyai pengaruh signifikan terhadap Pertumbuhan Ekonomi. Dan tingkat inflasi juga mempunyai pengaruh signifikan terhadap Pertumbuhan Ekonomi. Secara simultan, variabel Pengangguran dan inflasi berpengaruh signifikan terhadap Pertumbuhan Ekonomi di provinsi Jawa Tengah periode tahun 2017-2021. Koefisien determinasi menunjukkan angka 0.995547 yang berarti bahwa variasi dari variable dependent dapat dijelaskan oleh variasi variable-variabel independent sebesar 995547 persen.(Suhendra & Wicaksono, 2020)

The Human Development Index (HDI) is a comparative measure of life expectancy, literacy, education and standard of living. HDI explains how the population can access development outcomes in obtaining income, health, education, and so on.but in Indonesia even in Banten itself it is not spared from problems such as poverty and unemployment. The purpose of this study is to analyze how and how much poverty and open unemployment rates affect the human development index in provincial districts and cities in the period from 2018 to 2021. This research uses quantitative research using panel data method.The purpose of this study is to analyze how and how much poverty and open unemployment rates affect the human development index in provincial districts and cities in the period from 2018 to 2021. This research uses quantitative research using panel data method.

His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.

Poverty is a problem that exists in every region. Many factors can affect the level of poverty, for example, the unemployment rate and also the Human Development Index. The higher the unemployment rate, the higher the poverty rate will be. And also if the higher the Human Development Index, the lower the poverty rate. This study aims to determine whether the Open Unemployment Rate and the Human Development Index affect the Poverty Level. This research is a quantitative research. The variables used in this study are the Open Unemployment Rate, the Human Development Health Index, and the Poverty Level. The analysis used is a panel data method in the form of a cross section of 27 regencies/cities in West Java Province and time series data from 2020 - 2021.

Poverty is a fundamental issue, since poverty involves meeting the most vital needs of life and is a problem that many countries face, including Indonesia. Since its entry into and development of the covid-19 pandemic into Indonesia in the early part of 2020, putting immense pressure on the economic sector and affecting the social life of communities. In general, the condition of the number of poor people in each province on Java both before and after the entry of covid-19 was not marked by a change in ratings, which indicates an increase in average value. The study was intended to see how the minimum wages of the province and unemployment rates of the 6 provinces on Java period 2017 to 2021 and to see how the covid-19 diagnosis of covid-19 against poverty, the regression of the data panel analysis was made with the random effect model diman's approach that the minimum labor would not affect poverty, Unemployment has a negative impact on poverty and the covid-19 pandemic has a positive impact on the growing number of poor people on the island of Java.

This study aims to analyze the effect of education level and population growth on economic growth in Indonesia for the 2017-2021 period. Economic growth is a process of changing economic conditions that occur in a country on an ongoing basis towards a condition that is considered better for a certain period of time. This research is a quantitative study, the data was processed using panel data analysis consisting of cross sectional data from six provinces and time series data for 2017-2021. The best regression model in this research data is the FEM (Fixed Effect Model) regression model. The results of this study show that simultaneously the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period. And partially the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period.

This study aims to analyze the effect of the unemployment rate and GRDP on poverty in Banten Province from 2017 to 2021 and identify areas with lagging economic growth and advanced economic growth. In this analysis, another goal to examine is the reason why an area in Banten Province has lagging economic growth. Also, this study aims to design a policy direction for increasing economic growth in Banten Province within a period of five years. This study uses the Panel Data method. Utilization of analytical tools in this study will be used to see and determine which areas have lagging economic growth and which areas have advanced economic growth in Banten Province. In addition, the analysis tools in this study will also provide an explanation of things that can or should be improved in order to increase economic growth in Banten Province.

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.