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This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

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

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 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 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. 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 showed that leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.  

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).    

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

This study aims to determine student learning outcomes after participating in learning with the Card Sort method in SKI lessons on Muslim Scientists and their role during the Umayyad dynasty. This research is a class action research (PTK), the subject of this research is class VII-1 students of MTs Nurul Hidayah Majalangu Watukumpul District, Kab. Pemalang for the 2020/2021 school year with a total of 33 students. The instruments used in this study were observation, interviews, learning achievement tests, and documentation. The results showed that before the card sort method was applied (pre-cycle activities) student achievement was still relatively low, namely the percentage of students who achieved KKM was 39.39%, after learning using the card sort method the percentage of students could increase, namely achieving KKM in cycle I 72 .73% then becomes 90.45% in cycle II. Overall it can be concluded that the card sort method can improve students' learning achievement (results) in SKI lessons about Muslim Scientists and their role during the Umayyad dynasty.    

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

This study aims to measure the effect of the variables Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) on the Stock Price of Persero Commercial Banks in Indonesia in 2017-2021. The number of samples consists of 4 banks obtained using the total sampling technique. The data used is secondary data obtained from the Quarterly Financial Statements published on the official website of PT Bank Negara Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk during of the period 2017-2021. The data analysis model used is multiple linear regression analysis using SPSS 25.00 software. In contrast, hypothesis testing uses data analysis techniques, namely the coefficient of determination (Adjusted R2), F test and t-test. Based on the results of the coefficient of determination test (Adjusted R2), it shows that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) contribute an influence of 0.36 or 36% to the stock price. In comparison, 0.64 or 64% is explained by other variables outside the research model. F-test results show that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) simultaneously have a significant effect on stock prices. Based on the results of the t-test shows that the variables Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) partially have a significant effect on the Share Price at Persero Commercial Banks in Indonesia for the period 2017-2021.

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.  

This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

This study aims to determine the frequency of purchasing raw materials for Cup 220 ml and Straw optimally using the Economic Order Quantity (EOQ) method at PT. Panen Embun Kemakmuran. The type of data used is quantitative data, with the research method being qualitative. The results showed that the optimal purchase frequency for the 220 ml Cup type is 3 times and Straw 8 times in one year. The number of safety stock that must be owned by the company for 220 ml Cup is 1.503.277 and Straw 1.264.144 Pcs. The company must place a reorder or reorder point for 220 ml Cups when supplies reach 1.931.320 Pcs and Straw 1.695.596 Pcs. The total cost of inventory if PT. Panen Embun Kemakmuran using the EOQ method is IDR 139,806,429, the company can save for 220 ml Cup raw materials of IDR 56.862.105 and Straw of IDR 341.704 or overall savings of IDR 57.203.809.

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur Di Rumah Sakit Inco Sorowako. Populasi dalam penelitian ini adalah seluruh karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur di Rumah Sakir Inco Sorowako yang berjumlah 14 orang. Jumlah sampel yang digunakan sebanyak 14 orang sehingga dikatakan penelitian populasi (Arikunto). Pengumpulan data dilakukan dengan menggunakan metode observasi, wawancara, kuesioner, dan dokumentasi. Hasil kuesioner telah di uji validitas dan reliabilitasnya juga telah di uji, asumsi klasik berupa asumsi normalitas, multokolonieritas, asumsi auto korelasi dan asusmsi heterokedastisitasnya. Metode analisis data menggunakan teknik analisis regresi berganda. Dengan menggunakan program Statistical Product and Service Solution (SPSS). Hasil penelitian menunjukkan gaya kepemimpinan tidak berpengaruh positif dan tidak signifikan terhadap kinerja karyawan dengan nilai sig. variabel (X1) sebesar 0.445 > 0,05. Dan nilai t hitung (-0.729) < ttabel (1.7613), kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai sig. variabel (X2) sebesar 0,000 < 0,05. Dan nilai t hitung (7.502) > ttabel (1,7613), juga gaya kepemimpinan dan kompensasi secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai f hitung sebesar 32,035 dan nilai f tabel sebesar 2,51, sehingga nilai f hitung (32,035) > f tabel (2,51) dengan nilai signifikan 0,000 < 0,05. Yang berarti gaya kepemimpinan dan kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur di Rumah Sakit Sorowako.

The research conducted by the author is to determine the effect of deferred tax on capital intensity, capital intensity, and firm size on tax aggressiveness. The sample used in this study is BEI BUMN20 (top twenty constituents) contained in the BEI BUMN20 Fact Sheet Index as of December 2022 during 2019-2022. The technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and a test of the coefficient of determination. The test results show that the level of the deferred tax burden can have a positive but not significant effect on tax aggressiveness. Capital intensity has a significant effect on tax aggressiveness then company size has a positive but not significant effect on the tax aggressiveness variable. This variable depends on tax aggressiveness. The coefficient of determination obtained is 13.5%, which can be interpreted if the independent effect on the variable is 13.5%.

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.