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The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information 

Provisions regarding dishonorable discharge are regulated in Article 53 paragraph (1) of Government Regulation Number 39 of 2010 concerning Administration of TNI Soldiers, which regulates dishonorable discharge from military service, as an implementation of the provisions of Article 62 paragraph (3) of Law Number 34 of 2004 concerning Indonesian national army. The aim of this research is to show that the norm for imposing an additional penalty of dismissal by a judge in a court trial is Article 26 paragraph (1) of the Criminal Code which confirms that the defendant, based on the crime he committed, is deemed no longer fit to remain in the military. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that from the perspective of Military Criminal Procedure law, it can be said that dismissal is the sole authority of the Military Judge taking into account the unfitness of the soldier to be retained to continue serving in the military environment, so that this authority cannot be delegated to a civilian Judge, because the decision will be made basis by the TNI leadership to be followed up. For these military members, dismissal from military service is the end of their career and service within the Indonesian National Army (TNI), the consequences of which will be followed by the termination of the rights they have received so far.

Perkembangan zaman saat ini yang semakin global di tengah revolusi industry 4.0 dan Reformasi Birokrasi menuntut ASN memiliki kompetensi yang relevan dengan kemajuan zaman agar dapat memanfaatkan perubahan lingkungan menjadi suatu peluang dalam memberikan pelayanan dan perumusan kebijakan yang lebih berkualitas. Perubahan paradigma pengembangan kompetensi mampu mendukung terwujudnya Smart ASN untuk pemerintahan berkelas dunia. Reformasi Aparatur Sipil Negara merupakan salah satu upaya pemerintah dalam membangun birokrasi sesuai dengan  Grand  Design  Reformasi  Birokrasi.  Dalam  menajdikan  ASN bertaraf internasional ini tidaklah mudah karena harus didukung oleh semua pihak baik itu regulasi yang jelas dan juga kesadaran dari masing-masing individu ASN. Peningkatan kinerja dan pengembangan kompetensi disini memiliki peranan yang sangat penting dalam pelaksanaan menuju ASN bertaraf internasional karena kinerja dan komptensi inilah yang menjadi modal  dalam  pelaksanaan  pelayaanan  publik  yang  semakin  berkualitas sesuai tujuan Reformasi Birokrasi. Dalam menghadapi hal tersebut pemerintah memiliki program yang dinamakan 6P, yang masuk dalam Human Capital Management Strategy. Program 6P itu melingkupi perencanaan, perekrutan dan seleksi, pengembangan kapasitas, penilaian kinerja dan penghargaan, promosi, rotasi, dan karier, serta peningkatan kesejahteraan.

Dampak negative akibat pandemic COVID-19 mengakibatkan krisis global di segala aspek bidang kehidupan seluruh Negara salah satunya di Indonesia, dampak  tersebut melemahkan sector perekonomian yaitu penurunan permintaan dunia terhadap barang-barang eksport asli produk Indonesia, sehingga menyebabkan ledakan besar pengangguran. Sedangkan Produk Dalam Negeri merupakan katup penyelamat bagi industri produk Usaha Mikro dan Usaha Kecil yang semula berorientasi eksport dan domestic, kini berbalik menjadi import alat kesehatan dan perbekalan farmasi berupa vaksin COVID-19.  Selain dampak negative pandemic COVID-19 juga adanya dampak positife revolusi industri 4.0 atau yang dikenal dengan istilah “cyber physical system” yang melahirkan banyak perubahan hampir di semua sektor industri. Pengalihan dari cara konvensional menjadi serba internet dengan menekankan pada unsur kecepatan dan ketersediaan informasi yang dapat diakses bagi siapapun, kapanpun dan dimanapun yang membutuhkan serta memudahkan dalam jual beli barang/jasa. Era industrial 4.0 yang semakin cepat berkembang ini menjadi tantangan dan tuntutan bagi birokrasi untuk segera mereformasi mewujudkan e-government yang kreatif, inovatif, komunikatif dan transparan sehingga melahirkan berbagai layanan Pemerintah berbasis elektronik salah satunya adalah penerapan e-procurement atau yang dikenal sebagai Pengadaan Barang/Jasa Pemerintah secara elektronik yang dapat dijadikan peluang bagi Produk Dalam Negeri dan bagi Usaha Mikro dan Usaha Kecil.  

Peran pemerintah dalam melaksanakan pelayanan seperti menyediakan pelayanan pendidikan, kesehatan, penerbitan surat izin, penerbitan E-KTP dan akta kelahiran pembangunan gedung, pembangunan jembatan, pengairan, dan sebagainya. Akibatnya, peran pemerintah memiliki peran krusial dalam memenuhi kebutuhan-kebutuhan masyarakat sehingga ia berkewajiban menyelenggarakan pelayanan publik semaksimal mungkin. Peningkatan pelayanan publik berkaitan erat dengan konsep desentralisasi. Desentralisiasi melalui pembentukan otonomi daerah di Indonesia menjadi isu yang sangat menarik untuk dibahas, terutama mengenai peningkatan pelayanan publik mengingat desentralisasi memiliki tujuan mulia, yakni meningkatkan kesejahteraan rakyat melalui perbaikan pelayanan publik. Terkait desentralisasi, Pemerintah Kota Semarang bersama perangkat daerahnya pun memiliki kewajiban untuk menyelenggarakan pemerintahannya sendiri secara luas dan bertanggung jawab dalam rangka menyejahterakan masyarakatnya melalui pelayanan publik. Penyelenggaraan pelayanan bidang administrasi di Kota Semarang salah satunya dimana Wali Kota Semarang melimpahkan kewenangan ini kepada Dinas Kependudukan dan Pencatatan Sipil Kota Semarang dan salah satu pelayanan yang diselenggarakan adalah akta kelahiran. Akta kelahiran adalah bentuk identitas seseorang.

Proses reformasi birokrasi yang dimulai dengan penyusunan Desain Besar (grand design) mengenai Reformasi Birokrasi 2010-2025 (Grand esign Administrative Reform 2010-2025) telah dituangkan ke dalam Peraturan Presiden No. 81 tahun 2010 dengan tujuan besarnya untuk menciptakan birokrasi berkelas dunia di tahun 2025. Reformasi birokrasi merupakan sebuah proses politik yang di desain untuk menyesuaikan hubungan antara birokrasi dan elemen-elemen lain dalam masyarakat, seperti masyarakat sipil dan swasta, maupun di dalam birokrasi itu sendiri. Dalam desain besar tersebut, Road Map reformasi telah dibagi ke dalam 3 (tiga) tahap setiap lima tahunan yang memuat sasaran-sasaran strategis. Tidak terasa Grand Design Reforrmasi Birokrasi tersebut telah memasuki pada tahap terakhir atau periode ketiga, pada periode terakhir ini sasaran yang ingin dicapai adalah peningkatan secara terus menerus kapasitas birokrasi sebagai kelanjutan dari reformasi birokrasi pada tahap II hingga akhirnya tujuan akhir untuk mewujudkan pemerintah kelas dunia. Namun banyak berpendapat bahwa pada Tahap I dan Tahap II dinilai belum ada dampak yang signifikan, apakah Reformasi Birokrasi di Indonesia bisa dikatakan “Jalan di Tempat”. Pada tahap ketiga iniKementerian PANRB mencanangan Reformasi Birokrasi Temtikdengan empat focus yaitu: 1. Pengentasan Kemiskinan; 2. Peningkatan Investasi; 3. Percepatan Prioritas Aktual Presiden; 4. Digitalisasi Administrasi Pemerintahan. Reformasi Birokrasi diharapkan menjawab keinginan dan amanat Bapak Presiden Joko Widodo untuk Reformasi Birokrasi yang berdampak pada masyarakat dan pembangunan.

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven.

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

This research is descriptive research which aims to determine students' interest in participating in extracurricular activities at Nusawungu State Vocational School students. The design used in this research is associative research with descriptive analysis methods. The population is all Class 2 students of Nusawungu State Vocational School, the total population is 279 people. Samples were taken using the Stratified Proportional Random Sampling technique, namely a tiered random sampling method taken from 10% of the total population. So the sample used could be as many as 30 students. The data analysis technique used is descriptive analysis of descriptive data, percentage analysis using a computer application through the SPSS 16 program. Based on the results of validity and reliability tests, all data is declared reliable because the correlation value (Cronbach's Alpha) on average 0.830 is considered good for use. Normality test The data was also declared normal with an Asymp value = 0.974 (p>0.05). Thus, the results obtained can be concluded that students' interest in taking extracurricular sports lessons at the Nusawungu State Vocational School shows the high category with the results obtained being 78.53%.

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.