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This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

Assessment of employee performance is expected to know precisely the success in completing work. Employee performance appraisal is also useful for companies in providing feedback to employees and can be used as a basis for agencies to evaluate employee performance. Most government services currently utilize information technology as an information service to the public and the agency's internal services. In institutions, it is necessary to increase and develop the capabilities, knowledge and skills of its human resources, so that it is expected to be able to produce apparatuses that have competitive competencies. Therefore, the authors designed and built an employee performance appraisal system which was implemented using Electre and Web-based and Android methods. It is expected to be able to assist agencies in evaluating employee performance so that they can remain consistent in carrying out their duties as Civil Servants (PNS) within the scope of services to the community. This research uses the R&D method. researchers only use up to step 6. Based on the results of trials of 10 respondents who have assessed the decision making system using the electre method, that the application of employee performance appraisal using aggregate ranking can help provide information on the level of employee performance based on predetermined criteria. Respondents agree that this system is more efficient in assessing employee performance with an average of the old system = 43.50% while the new system is = 84.50%.

The puerperal period is also called the post partum or puerperium period, which is the time between the birth of the baby and the placenta leaving the uterus until the return of the reproductive organs to a normal state as before childbirth. The puerperium lasts six weeks. The purpose of this study was to determine the effect of oxytocin massage on breastfeeding in post partum mothers in the post maternal partum (PMP) room at Bumiayu Health Center, Brebes Regency 2021. The research method used is pre-experiment (experimental activity that aims to determine an effect that arises as a result of certain treatments) using one-group pretest-post test design, namely an experimental design that uses one group of subjects and takes measurements before and after treatment. on the subject. This design is to determine the effects before and after treatment. The analysis in this study used the t-test. From the results of statistical testing using the T-test, the significance value was 0.000 (p <0.05). So it can be concluded statistically Ha is accepted and Ho is rejected, meaning that it can be concluded that there is an effect of oxytocin massage therapy on breastfeeding in post partum mothers at Bumiayu Health Center. In connection with the results of this study, it is hoped that post partum mothers with the help of their husbands or families at home can inform the surrounding community so that they can increase their knowledge and insight to apply oxytocin massage as a solution to overcome the problem of unsanitary breastfeeding.  

Based on the survey conducted by the author at PT. Prima Multi Selular Semarang, the author tries to develop a system by utilizing an existing server in accordance with the required requirements, namely with a web-based ordering data system program with WAP-based ordering, using the ASP programming language: Active Server Pages. This change aims to make it easier for customers to order goods and increase the company's sales volume. In designing this new application, it also carries out several stages of making DFD, ERD and Normalization diagrams to describe data storage and relationships between data, determine tables to create programs and design input outputs. This stage is carried out as a tool to create a WAP-based ordering application program. WAP-based program is expected to be able to help problems related to PT. Prima Multi Selular. The program that is made, of course, still has several weaknesses and shortcomings, this is possible that the author's experience and knowledge in WAP programming problems is still possible. Suggestions and criticisms are very helpful for writers to develop knowledge in this field.

Decision support systems are interactive computer-based systems that help decision makers to use data and models to solve unstructured problems. Decision support systems (DSS) combine the intellectual resources of individuals with computer capabilities to improve decision quality. Nerangi Sarana Karya is a company engaged in the engineering sector, in its daily activities PT. Nerangi Sarana Karya carries out production activities, in support of production activities it requires a lot of tools in the form of tools, if these tools run out it will hamper production activities, the purchasing department is responsible if the tools run out, in this implementation the purchasing part is difficult determine the decision to purchase the product because the tools needed have a large number, different sizes and many more criteria. This system functions to recommend product purchases by analyzing or calculating several products with several criteria so that they can be ranked in order from top to bottom, the top one has the highest calculation that can be recommended..

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

This study aims to design and develop an effective learning media and become a media to assist in studying Physics in depth at SMK Mataram Semarang, especially in the Impulse and Momentum material. Physics becomes a boring subject for students, because many students think that Physics is a lesson that is difficult to understand, less interesting and feels monotonous. This has an impact on decreasing students' interest and value in studying Physics.The research was conducted using the Research and Development (R&D) method with six stages, namely Research and Information Collecting (Research and Information Gathering), Planning (planning), Develop Premliminary Form of Product (Product Design Making), Premliminary Field Testing (Product Design Validation) , Main Product Revision (Design Revision), Main Field Testing (Product Testing of Products in the Field by Prospective Users). Determination of the feasibility level of multimedia-based learning media based on design validation by experts and product trials to students using a research instrument in the form of a questionnaire. The development of multimedia-based learning devices can develop devices that have been used so far, from conventional devices to become more interesting learning media. The application of multimedia-based learning media can help support the teaching and learning process to make it easier to explain or deliver material to students. In addition, it can help students to understand more deeply so that students' scores can be increased more than without using learning media.

Stock reports on purchases and sales of a period. useful for helping employees to assess the amount of inequality in the flow of purchases, monitor stock / inventory of goods, and provide reports both purchase reports, sales reports, stock condition reports, and profit / profit reports to management to determine further business policies The process of recording transactions in a conventional or paper-based manner is identical with several weaknesses, namely easily damaged, difficult / long when looking for stored data, difficult / long when it comes to generating reports. These weaknesses can be corrected by implementing computer-based monitoring applications. If the monitoring application is planned/made properly, the computer-based information system is relatively safer. The model to be developed refers to the Research and Development (R&D) model from Borg and Gall and the tools used and the tools used to design the system are use case diagrams, sequence diagrams, activity diagrams, and class diagrams. while the implementation of making stock/inventory monitoring applications is done with PHP web-based programming and databases using MySQL. This application can help and get more accurate information about the stock data of goods that have run out.

The Covid-19 pandemic has had a significant impact on all industrial sectors in Indonesia, and one of them is the country's tourism sector since the beginning of 2020 and consequently has had a tremendous impact on tourism villages in Indonesia. A survey conducted by the Desa Wisata Institute (2020) of 97 tourist villages throughout Indonesia noted that no less than 92.8% of villages (or around           population in these villages continued to maintain their profession. the original. It is  undeniable  that tourism  contributes  a large amount  of  income  so  that  this pandemic has caused the tourist villages to suffer losses of tens to hundreds of millions of rupiah. Nearly 99% of tourism villages in Indonesia were closed due to the implementation of social restriction policies which resulted in the cancellation of visiting guests and in the end it had a long-term effect on tourism entrepreneurs in tourist villages such as restaurant entrepreneurs, homestay owners, craftsmen, artists. For this reason, in order to help revive the existence of the Tourism Village in the community, in the community service of STIEPARI Semarang this time the goal is in Sikasur Village, Pemalang Regency, this program was held with the aim of helping tourist villages raise their ranks and providing a forum for community service for the academics involved. CHS (Cleanliness, Health, Safety) which in the new normal era is considered very important to be implemented in various tourist destinationsThese community service activities include location surveys, Forum Group Discussion (FGD), and outreach. The results of this activity are expected to make Sikasur Tourism Village begin to adapt and develop in this new normal era

The development of computers in the current era can help teachers improve human resources (HR), especially in the field of education. SPSS and Excel are statistical applications that can process teacher research data such as education management data and classroom action research data and so on. This community service (PKM) is carried out in the form of statistical application training (SPSS and Excel) as well as writing techniques and publication of scientific articles. Participants in this activity consisted of 21 teachers and employees of the Muhammadiyah Mamala High School in Central Maluku. The conclusion obtained in this activity is that activities that have been carried out in the form of training are considered very good (99%). All material that has been planned can be delivered, although due to time constraints there are some materials that are only presented in an outline. The participants' ability in mastering the material was considered very   1Jurusan Matematika FMIPA Universitas Pattimura, Ambon-Maluku         good (98%). This is based on the teacher's ability in training and trials in the form of classroom action research data processing using Excel and SPSS applications. In addition, from the results of the training given to the participants, it was found that all the training participants perfectly mastered the tasks given in the training.

The aim of this research is the need for a study and evaluation to determine the implementation of the motor vehicle tax sanction exemption program, supporting programs other than motor vehicle tax sanction exemption and how the motor vehicle tax sanction exemption program increases public awareness and compliance in paying taxes, so that income from the tax sector motorized vehicles can achieve the value targeted by the Provincial Government. This research uses a descriptive qualitative method by determining sources using purposive sampling techniques, namely decisions taken by research about who needs to be interviewed, when to make observations, or what documents or how many documents need to be studied. The data collection methods used were interviews, documentation, literature study and observation. This research uses data analysis according to Miles and Huberman where the stages are data reduction, data presentation, and drawing conclusions. The results of the research show that the policy in Governor Regulation (Pergub) Number 25 of 2021 dated 06 May 2021 concerning the motor vehicle tax sanction exemption program can work. smoothly according to the expected targets and realization, and effective in increasing public compliance and awareness in paying their taxes. Through other supporting programs, namely Samsat Siaga, Mitra Putra Bangsa, and D2D (door to door). These three programs really help increase public awareness and compliance in paying their taxes. And there is a policy of deleting people's vehicle data if they do not pay taxes for 2 (years), so that taxpayers are expected to be aware and obedient to carry out their obligations to pay taxes on time. 

This study aims to examine and evaluate the results of the implementation of an android-based labor payroll system. The purpose of this research is to find out the description of the system, application implementation, problems, and solutions on android-based payroll at Mitra Indo Agro. The results of the study obtained are used to evaluate the factors and parts of the payroll system for this android-based application that needs to be improved. This study uses a qualitative descriptive research method. Determination of informants using snowball sampling technique where the research subjects as many as 4 employees who are directly related to the android-based payroll process. Data collection techniques are through field studies consisting of interviews, observations, documentation, and literature studies. Data analysis techniques through data reduction steps, data exposure, data interpretation and drawing conclusions. The data validation technique uses source triangulation. The data presentation technique uses a program flow (flowchart) and fishbone diagrams (fish bones). The results of the research have shown that the Android-based GajiQ system helps provide large databases with the CRUD (Create, Read, Update, Delete) method , automate reports such as attendance recap, salary calculations, payroll history reports and make it easier to find labor data. The implementation of the Android-based GajiQ application can be a new medium of choice for companies to manage payroll in real time, quickly, and accurately that does not involve many parties in making payroll, payments, and payroll procedures. Problems found by the system are still bugs or crashes, error messages such as app force close appear. 

One of the advantages or advantages of online buying and selling activities with the current cash on delivery (cod) system is very helpful for everyone in terms of meeting all their needs. By only capitalizing on waiting for the order to arrive at home and being paid after the goods arrive at the hands of consumers. However, in addition to these positive things, there are also several risks arising from transactions using the cash on delivery (cod) system, one of which is canceling the order even though the goods have reached the consumer's address. This also happened in the online shop "sweeter shop" in Glagahwero Village, Kalisat District. The problems in this study are How is the practice of canceling orders in online buying and selling Cash On Delivery (COD) system at the Online Shop "Sweeter Shop" in Kalisat District and how is the view of muamalah fiqh on the cancellation of orders in online buying and selling Cash On Delivery (COD) system. The research method used is using a qualitative approach. In determining data sources using purposive techniques, while the data collection methods used are interview, observation and documentation methods. The conclusions of this study are: that the practice of canceling orders with a COD payment system includes a Wakalah Bil 'Ujrah contract and occurs due to a fasakh. The cancellation is also motivated by several reasons, namely that the goods displayed on social media do not match what consumers receive, the budget is not enough and the buyer has other options. According to the concept of fasakh, cancellation in a sale and purchase transaction is permitted as long as there is an attitude of an taradhin (mutual willingness) between the two parties.    

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

Water, one of the most important elements of the body and one of the macro substances, has the similar role as carbohydrates, fats and proteins for us humans. Humans cannot survive in few days without drinking. Toxins in human body can be cleansed by consuming water regularly. Infused water alternately becomes the another option to encourage people to drink much water. Furthermore, infused water can help out many people who do not have time or do not like eating fruits. However, many people do not drink water because of their personal reason although infused water might become the second opinion after pure water, and can increase an appetite because of the fruit color. Based on the reason above, the research purposes were appointed to examine the effect of the added date palm and soaking time towards the levels of anti-oxidant in apple-cinnamon infused water. The study was conducted using a Completely Randomized Design (CRD) factorial with 2 factors. In the first factor, the research media was added with dates (0, 10, and 20 grams), and the second factor, the media was measured from its soaking time (4, 8, and 12 hours). The research was initiated by creating of apple-cinnamon infused water with the aadditional various dates. Then, conducting various analyses like chemical analysis, total sugar content analysis, vitamin C, DPPH and FRAP antioxidant activity, total phenol, total solids, and pH. The optimum result was emerged when the additional 10 gram of dates and 4 hours of immersion time were combined. The characteristics of infused water are total sugar 24.37%, vitamin C 11.39 mg / 100 ml, 34.82% RSA DPPH, FRAP value 5.15%, total phenol 18.51 mg gallic acid / 100 ml, total solids 4.75oBrix, and the degree of acidity (pH) 5.65.

The low standard of values ​​for natural science shows that Indonesia is still lagging behind other countries. This can be seen from the data from the results of the PISA survey conducted by the OECD in 2003 which states that the standard for Natural Sciences in Indonesia is 360.16, while the standard for Natural Sciences (IPA) in the world is 484.84. This data shows that the average score of Natural Sciences subjects is still very low. There are many factors that underlie the low value of IPA in Indonesia. one of them is the assumption that this subject is difficult. In addition, students also find this subject boring and uninteresting. Therefore, this study intends to develop alternative media for fifth grade students to help them learn science, namely in the form of an RPG game that can be played via a computer.

Development of Village Potential in tourism in Patemon Village, Gunungpati District, Semarang, as well as the implementation of community service by several lecturers who have knowledge and skills about tourism. This activity was in the form of socialization about the Potential of Tourism Village based on Ekowista and Guide. The main objective of this activity is to help the people of Patemon Village, Gunungpati District, Semarang City, in order to develop the potential of their village for tourism activities. As well as providing benefits in the form of Training and Skills related to the Tourism Sector based on the Tourism Law Number 10 of 2009 in Chapter I article 1. The method used is Participatory Action Research (PAR) Analyzing the potential of Tourism Villages, in collaboration with UPRRID KKN Students, village potential based on maps, thus the principle of developing village potential as a tourist destination location through FGD of Village potential for the development of Leading Ecotourism. With the principle of making tour packages by practicing Guide training, this is the concept of Tourism Promotion and its marketing

Coloring materials for fabric painting can be produced from natural dyes and synthetic dyes. Natural and synthetic dyes have their respective advantages and disadvantages. The combination of the two colors will give the impression of a brighter color, and slightly reduce environmental pollution. The objectives of this research are: 1) Knowing the processing of synthetic and natural dyes for fabric painting; 2) Knowing the results of applying synthetic and natural dyes to fabric painting. The method used in this research is the research and development approach model Research and Development (R&D) and data analysis. Trials in this study were carried out with dye using 4 types of cloth with the help of a validator as an assessor of the coloring results. The results of this study indicate that synthetic dyes are lighter than natural dyes. Meanwhile, the colors produced from natural dyes tend to be darker. In painting this cloth, the writer needs a combination of dark and light colors. Therefore, the use of synthetic and natural dyes requires mixing of colors. The fading test conducted by the author for the color absorption of diamond crape on the fabric is very good. Thus it can be concluded that the use of natural and synthetic dyes can be applied to fabric painting by conducting trials first to get the right color.

Being a wife is a high and honorable calling is not a negative and low in God’s plan. Wife or woman is a person specially prepared to fulfill her calling and play her role in the family as a wife and as the mother of the children. A woman can only find her true identity by knowing her role in the family that God has given and assigned to her. There is a saying that says “behind a successful man, there is always a strong woman”, this is the fulfillment of God’s design and purpose for creating a woman, which is to be a suitable helper for a man.