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This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

Toddler ageg children are the golden age because the development of toddler-age children, namely 1-3 years old, experiences very rapid growth and development, so that if at this toddler age they experiences obstacles in growth and development, it will have a big impact on the childs life in the future. One the big tasks for toddler is toilet training, so that children are not dependent on using diapers. The aim of this research is to find out the general pictures of the impact of using diapers on toilet training failure of 3 year old children an the Masagena Daycare Centre. The type of research used is non-experimental quantitative research using a cross sectional design, namely by studing the dynamics of the correlation between risk factor dan effect, using an observational approach or collecting data at on time (pont time approac). This research want to know the effect of using diapers (as a riskfactor) on the success of toilet training for children aged 3 years (as an effect, where riskfactors and effect are observed and measured simultaneously at the same time). Based on the research results, diapers are very dominant in influencing the failure of a childs toilet training is compared with the childs own readiness.

Penelitian dimaksudkan guna melihat perbedaan hasil rata-rata belajar siswa menggunakan model pembelajaran Contextual Teaching and Learning dan model pembelajaran langsung pada materi Lingkaran. Subjek yang dipergunakan merupakan kelas VIII SMP Negeri 3 Tomohon semester genap tahun ajaran 2021/2022 yang meliputi satu kelas eksperimen yakni kelas VIII.4 (model pembelajaran Contextual Teaching and Learning) serta satu kelas kontrol yaitu kelas VIII.5 (model pembelajaran langsung). Data diambil dari hasil belajar siswa melalui tes sesudah diberi perlakuan. Hasil post-test pada kelas eksperimen dengan hasil x̅1 = 69,4667 dan hasil post-test pada kelas kontrol dengan hasil x̅2 = 59,6923. Dari hasil pengujian hipotesis dengan menggunakan uji t untuk taraf nyata 0,05 menunjukkan nilai thitung = 2,116066 > ttabel = 2,052385 yang berarti H0 ditolak. Dengan demikian disimpulkan rata-rata hasil belajar siswa pada model pembelajaran Contextual Teaching and Learning masih lebih baik dibanding pada model pembelajaran langsung dalam penerapan pada materi Lingkaran di SMP Negeri 3 Tomohon.

Penelitian ini bertujuan untuk mengkaji, menganalisis, serta memahami penerapan karakter disiplin bagi peserta didik melalui peran dari ekstrakurikuler polisi taruna. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Lokasi penelitian dilakukan di SMK Taruna Nusantara Jaya desa Cisomang, Data di peroleh melalui wawancara, observasi, dan studi dokumentasi. Hasil penelitiannya sebagai berikut: 1) kondisi kedisiplinan peserta didik mengalami perkembangan yang lebih baik, tetapi masih ada beberapa peserta didik yang melakukan tindak indisipliner (ringan) diantaranya indisiplner dalam waktu masuk sekolah, rambut panjang, tidak membawa atribut, dan tidak membawa helm saat berkendara. 2) pandangan peserta didik mengenai ekstrakurikuler polisi taruna bahwasannya adalah ekstrakurikuler yang baik terutama dalam hal penekanan kedisiplinan diantaranya kedisiplinan waktu dan tanggung jawab. 3) Peran ekskul POLTAR terhadap kedisiplinan peserta didik yaitu dengan melakukan kegiatan pelaksanaan kedisiplinan diantaranya mengawasi, mencatat, memperingatkan, memberi pengarahan dan menindak sesuai intruksi dari pembina dan kesiswaan.

The school principal's performance assessment is a form of evaluating the quality of the implementation of the main tasks and functions of the school principal in carrying out managerial and supervisory functions in the institution he leads. This activity is important to do in order to know the quality of the school principal's performance. The stages passed: forming the Foundation PKKS team, formulating the PKKS format, socializing the PKKS agenda, coaching from supervisors, PKKS visits, and submitting findings. The results showed that the school principal's performance assessment found incomplete documents so that it was recommended that the school make improvements that could help prepare the school for re-accreditation.

The purpose of this community service activity at SD Negeri 3 Lamangga is to help students become more proficient in managing Preschool Field Introduction Program activities. Students will practice direct observation of school culture, observation to develop competence, and direct observation of the learning process in class during this community service activity. Teachers, staff and supervising lecturers at SD Negeri 3 Lamangga also guide students in carrying out this observation activity so that it can be realized in further activities. The method used in this service uses a field survey method. This program involves school principals and teachers at SD Negeri 3 Lamangga. The results of this service show that students have achieved the indicators set such as observation, attitude and discipline very well with a score weight of 1075.03 with an average score of 89.59.

Kesalahan berbahasa menjadi salah satu hal yang perlu diperhatikan khususnya dalam pembelajaran teks puisi. Kesalahan berbahasa yang kerap kali timbul adalah pada tataran morfologis dan semantis. Meskipun puisi memiliki aturan tersendiri berupa licentia poetica, tetapi pemahaman maknanya bagi pembacanya tetap harus menjadi perhatian. Adapun tujuan penelitian ini adalah untuk mendeskripsikan kesalahan berbahasa pada tataran morfologiss dan semantis melalui metode yang telah digunakan. Subjek penelitian adalah siswa kelas 4 SD Negeri 3 Sidareja dan objeknya berupa puisi hasil karya yang telah siswa buat. Metode penelitian yang digunakan yaitu deskriptif kualitatif. Sedangkan untuk menganalisis kesalahan berbahasa pada tataran morfologi dan semantis mengacu pada metode analisis kesalahan berbahasa menurut Tarigan (1990:68) berupa pengumpulan data, pengidentifikasian kesalahan berbahasa, penjelasan kesalahan berbahasa, pengklasifikasian, dan pengevaluasian kesalahan berbahasa yang kemudian diselaraskan dengan metode baca dan catat. Berdasarkan hasil penelitian tersebut ditemukan kesalahan bahasa pada tataran morfologis dalam bentuk kesalahan penggunaan afiks (prefiks, sufiks, dan konfiks), kesalahan penggunaan kata ulang (reduplikasi), dan juga kesalahan dalam membentuk bentuk asal. Sementara pada tataran semantis ditemukan kesalahan berbahasa berupa kesalahan penggunaan kosa kata dan rangkaian kata dalam membentuk sebuah kalimat. Hal tersebut berakibat pada kerancuan makna, baik secara gramatikal, konseptual, dan lain sebagainya.  

Sampah merupakan salah satu permasalahan lingkungan yang hingga kini belum dapat terselesaikan secara sempurna. Keterbatasan lahan untuk pembuangan membuat permasalahan dalam penanganan sampah menjadi kompleks. Dalam hal ini, bank sampah menjadi alternatif strategi pengelolaan sampah. Program pengabdian kepada masyarakat ini bermitra dengan perangkat desa dan karang taruna yang memiliki antusias dalam pengelolaan sampah. Metode pelaksanaan digunakan meliputi sosialisasi dan pembentukan sistem bank sampah, dimana kegiatan pelatihan berperan untuk memberikan pengetahuan terkait cara memilah sampah yang dapat didaur ulang, sedangkan pembentukan sistem bank sampah dilakukan untuk meningkatkan sanitasi lingkungan pada masyarakat Desa Doroampel. Hasil program pengabdian kepada masyarakat menunjukkan bahwa masyarakat telah memiliki pemahaman yang baik dalam memilah dan memanfaatkan sampah yang berpotensi untuk didaur ulang. Selain itu, proses pendampingan pembentukan sistem bank sampah juga memberikan respon yang baik, dimana warga merasa terbantu dengan adanya kegiatan ini.

Sebagian besar warga Desa Doroampel berprofesi sebagai petani. Sejalan dengan itu, sektor pertanian yang besar memberikan limbah pertanian yang juga besar. Salah satu limbah pertanian tersebut adalah limbah sekam padi. Limbah tersebut seharusnya dapat dimanfaatkan untuk memberikan nilai tambah bagi warga desa. Tujuan dari penelitian ini adalah memberikan pelatihan dan pendampingan kepada masyarakat Desa Doroampel untuk mengolah limbah pertanian agar menjadi produk yang bermanfaat berupa biobriket arang sekam padi. Metode yang digunakan pada pengabdian ini adalah pelatihan dan pendampingan. Hasil dari pengabdian ini adalah telah dilakukan pelatihan dan pendampingan terkait dengan pemanfaatan limbah padi menjadi produk yang bermanfaat dan memiliki nilai jual yakni biobriket. Kemudian, warga juga diberi pendampingan untuk memasarkan produk biobriket tersebut secara digital melalui beberapa marketplace besar yang ada di Indonesia.

Life inside a correctional institution is of course different from life outside a correctional institution. Many things are impossible to do freely in it. Status as inmates will at least affect the quality and quantity of behavior and interactions between fellow inmates, which of course can affect the meaning of their lives. The purpose of this activity is to provide an understanding of the inmates of the Makassar Class 1 Penitentiary regarding the steps and efforts that can be taken to increase the meaning of life. The implementation method used is through a psychoeducational approach. Psychoeducation is a form of providing education or training to a person or group of people, which aims to provide treatment and rehabilitation. The participants who were included in this psychoeducation activity were 20 people who were fostered by the correctional institution. The provision of pre-test to the inmates of the correctional institution was carried out to measure the level of knowledge and understanding of participants about the meaning of life, and after the provision of psychoeducational material, it was continued with the provision of a post-test to measure whether there was a difference in scores between the pretest and posttest obtained. The results obtained after the provision of psychoeducational materials showed that there was an increase in knowledge and understanding of the meaning of life in the inmates of the correctional institution, which was indicated by an increase in the posttest score when compared to the pretest score that had been previously measured. It can be concluded that the psychoeducational activities carried out are effective in providing knowledge and understanding of the efforts that can be taken by inmates to increase the meaning of their lives while in the Makassar Class 1 Correctional Institution.

Dating is something that is very close to our daily life. Dating in this millennial era, everyone may also be familiar with the component known as the relationship. Dating relationships are especially important for younger adults. Millennials want positional fashion as an extraordinary courtship. Along with the times and technology, millennial fashion relationships are becoming more and more excessive. It depends on the character of the individual with a view to comparing their courtship relationship with certainty or negatively. The millennial generation is often referred to as a very open technology, likes practicality and dares to take risks. In terms of love life, it is now not much different. In younger people, courtship is seen as a method of gaining recognition. For example, the idea that a person is considered a person if he or she already has a partner, daring to have a relationship is considered manly or having a female friend who is handsome or beautiful is considered an achievement.  

This article is a research through Christian Religious Education counseling for adults which discusses "Healthy Dating." Nowadays, when it comes to dating, adults no longer consider this a difficult thing, considering themselves to have sufficient ability to determine the actions they take in dating, so it is not uncommon to find adults whose relationships are broken and do not match the teachings of their religion. Dating is no longer a taboo subject for adults, therefore it is necessary to teach and guide these adults for such assumptions. Christian Religious Education aims to guide, foster, and express guilt for all actions that are contrary to God's will in order to qualify someone before God Himself. Unhealthy dating is a dating phenomenon that deviates from the essence of courtship itself. In maintaining a healthy relationship, there are several tips, including praying to God, organizing, need for action, fear God and have a good relationship with God, and personality.

This journal discusses the moral education of today's children from a Christian perspective. The term today's children in Indonesia is better known as Kids Age Now. Kids Age Now is actually an allusion to the unnatural behavior of today's children. Education that is distanced and moral is a series of basic moral principles and the virtues of attitudes and character that children must have and make habits from a beginner's time until they become obedient to God. This research is a library research with a literature study approach through reference sources, such as books, articles, journals, and other scientific sources used in the discussion of this research. To deal with the problems of Kids Age Now, morals that are sourced from the Bible and Christian youth activities are needed. The goal is that today's children become children who have good character and are commendable. Being a Christian youth with character and morals is not easy, because Christian youths with character and morals are youths whose behavior follows the teachings of Christ, have Bible-based morals, are able to be good Christian youths, and do the right things and what Christ wants.