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The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

Merge is the origin of the word merger that we currently know, which comes from a word which means in Indonesian, namely to combine or fuse. According to the definition of the Encyclopedia of Banking and Finance, merger itself is defined as combining two or more entities or companies, where the large one takes the small one and then the one who continues the business usually uses the same name. Meanwhile, according to the republican government, a merger is defined as a legal act carried out by two or more companies to merge with another existing company and then the merging companies are dissolved.

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas  tidak berpengaruh, dan Leverage, Likuiditas  secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.    

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.    

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .  

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the  concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

This research aims to determine the effectiveness of the implementation of archival services at the Serdang Bedagai Regency Education Service. This research uses a qualitative descriptive method, namely research that describes the effectiveness of archival implementation at the Serdang Bedagai Regency Education Office. The results of this research show that the Serdang Bedagai Regency Education Office has implemented various policies and procedures in order to increase the effectiveness of archival services. There are clear arrangements regarding the management, storage and maintenance of important archives. Although there have been efforts to improve the effectiveness of archival services, there are several challenges that need to be overcome.

This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Qualitative research is based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The aim of this research is to determine employee work productivity at CV Griya Alam Mulya which includes the impact of employee work productivity at CV Griya Alam Mulya, as well as supporting factors that support the achievement of optimal work productivity. From the results of this research, it can be seen that the work productivity of employees at CV Griya Alam Mulya is quite good. Although there are several obstacles that can hinder work, high morale and collaboration between employees helps overcome these obstacles and keep productivity high. This can be seen from the positive impact felt by CV Griya Alam Mulya, and the various factors supporting its work productivity.

The following research aims to provide information about marketing strategies consisting of product, price, place, whether promotions have been implemented. What we know so far is that every consumer has differences and reasons for consuming goods and services. From this statement, the company thinks about how to meet customer needs and desires, which then produces something that can provide awareness and a sense of interest to customers so they want to use or buy the services and products in question. The research method used is to use the description method, which is a type of research method that seeks to describe and clarify objects according to what they are. The results of this research explain that the implementation of marketing in CV. Antique Production has a strong influence on whether or not this business can develop and progress, still existing today, all of this can be seen from the efforts within the company itself. With the application of Islamic values ​​in the journey to build a business that is initiated and not without a daily leader and good teamwork at work. In Islamic economics, marketing or promotion is also applied to offer, inform and sell products or services on the market. By marketing or promoting, people will know about the existence of products and services.  

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining 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 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.   Keywords: company size, sales growth, corporate social responsibility  

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).    

This research aims to reveal, describe and analyze about the Development of Lamang Dance at the Bidodari Kanagarian Studio Koto Gadang guguak Solok Regency. This type of research is descriptive analysis method research. Object of research This is the Lamang dance at the Bidodari Kanagarian Studio Koto Gadang Guguak Regency Solo. The types of data in this research are primary and secondary data. Research instrument this is the researcher himself. Data collection techniques are carried out by means of literature, observation, interviews and documentation. The data collected was analyzed using techniques interpretation so that the truth can be obtained. The results of the research show that the Lamang Dance in Nagari Koto Gadang Guguak has experienced development that can be seen in terms of quality and quantity. On in terms of quality, namely from the aspects of movement, floor patterns and costumes. In terms of quantity, namely from the aspect of increasing the number of actors from 2 female dancers to 8 dancers Woman. Costumes developed in terms of colors, headdresses and clothing. So the process of developing the Lamang dance in Nagari Koto Gadang Guguak was because there was a desire Meri Suryati is the younger sister of the founder and permanent supervisor of Sanggar Bidodari maintain the Lamang dance by changing it to an attractive Lamang dance used by the people of Nagari Koto Gadang Guguak.

The research was motivated by post-stay guest complaints regarding the decision to stay and one of the factors, namely brand image hotel. This research was conducted with the aim of exploring how far brand image can influence the decisions of guests who choose to stay at Four Points by Sheraton Batam. This research is quantitative and uses a causal associative method. The population that is the focus of the research is guests who have had the experience of staying at the Four Points by Sheraton brand. In this research, samples were taken from 98 respondents using the purposive sampling method. Our research instrument is a questionnaire designed with a Likert scale. The data obtained will be analyzed using SPSS version 26.00 software, and the results of the analysis will be presented in tabular form. Research results included brand image (X) at Four Points by Sheraton Batam in the good category with a percentage of 35.7%. Guest Decision to Stay (Y) at Four Points by Sheraton Batam in the good category 43.9%. Simple regression test with T test on variables brand image influences the guest's decision variables to stay at Four Points by Sheraton Batam. Variable F value brand image (X) has a simultaneous impact on the guest's decision to stay (Y) at Four Points by Sheraton Batam. Adj Value R square 0.796 means variabel brand Image 79.6% influence on guests' decision to stay at Four Points by Sheraton Batam and 20.4% impact from different variables.