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The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.    

This research aims to determine the influence of green marketing and social media promotion on purchasing decisions in the city of Solo Raya. This research uses quantitative methods using primary data through distributing questionnaires online on the Instagram platform. The questionnaire was taken using a non-probability sampling technique with the number of samples used in the research being 100 respondents. This research uses data analysis using SmartPLS software. The results of this research show that the green marketing variable has a positive and significant influence on purchasing decisions and the social media promotion variable has a positive and significant influence on purchasing decisions.

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.

Renon Gacoan Noodle Restaurant is a fast food spicy noodle restaurant in Bali. This restaurant, which carries a modern restaurant concept at affordable prices, has made Mie Gacoan Renon popular among various groups. Its strategic location in the city center makes this restaurant busy with visitors, which causes quite dense queues at certain hours. Mie Gacoan Renon uses a Single Channel-Single Phase queuing system to serve visitors. The service also uses a First In First Out (FIFO) model where visitors who arrive first will be served first. The average visitor arrival is 1 person/minute and the average service is 1.6 minutes. With the help of SPSS software In processing the data, it was found that the number of customer arrivals and Mie Gacoan Renon restaurants had a Poisson distribution and the distribution of service times was a Loglogistic distribution.

This study aims to examine The Role of Work Motivation Mediation in the Influence of Perceived Organizational Support and Employee Engagement on Organizational Citizenship Behaviour in employees of the Pusat Jasa Kearsipan, Arsip Nasional Republik Indonesia. The employee population at the Pusat Jasa Kearsipan, Arsip Nasional Republik Indonesia is 55 people. The sample used in this study is using a saturated sample. Data was collected through a questionnaire with a likert scale processed using Microsoft Excel 2013 software and Smart PLS 4.1 version. The research method used is SEM PLS. The results of this study show that the variable perceived organizational support has a not significant effect on organizational citizenship behavior, employee engagement has a not significant effect on organizational citizenship behavior and work motivation has a significant effect on organizational citizenship behavior. The results of the study also showed that there was a significant influence of perceived organizational support on work motivation, and a significant effect of employee engagement on work motivation. This study also results that work motivation is stated to be able to mediate perceived organizational support for organizational citizenship behaviour, and work motivation is also able to mediate employee engagement towards organizational citizenship behaviour at the Pusat Jasa Kearsipan, Arsip Nasional Republik Indonesia.

This study aims to determine the effect of perceived value and price on interest in subscribing to Spotify Premium in Indonesia and to test the moderating effect of user age on the model. This study uses a quantitative approach with a non-probability sampling technique (purposive sampling method), involving a total of 118 respondents from Spotify Premium users in Indonesia who belong to the millennial generation and generation Z. For data analysis, this study uses SmartPLS software version 4. The results showed that the variables of perceived value and price can influence the interest in subscribing to Spotify Premium, and the variable of user age (millennial generation and generation Z) can moderate the relationship between the three variables.

In this study, a website and UI/UX design ordering service system was developed. This system offers clients to make orders through a website that can make it easier for people to find service experts in the field of website and UI/UX design. The development of this system was carried out using the Extreme Programming (XP) method, this method is a software development that emphasizes flexibility, communication, and adaptability to changing requirements. Researchers will use short iterations to create, build, and test websites and UI/UX designs. To ensure a thorough understanding of client requests and preferences, developers and customers will communicate more frequently. The testing method on the system used in this study is User Acceptance Testing, which is a testing stage where the system or software is evaluated to ensure that the system meets user needs and requirements. Users perform this test to ensure that the system functions properly and meets their expectations. The results of this study, system development using the Extreme Programming (XP) method is very helpful for developers because the needs of each user are clearly defined, the use of the User Acceptance Testing method shows that each function of the application system operates according to user needs. Thus, the use of the Extreme Programming method can improve the system development.

Creative graphic design training for PKK mothers in Gebanganom Waton Village aims to improve the skills and productivity of PKK members through the use of modern design technology. This article evaluates the training conducted, which covered the basics of graphic design, the use of design software, and practical applications in daily activities. The training was designed to empower PKK mothers in creating promotional materials, community documents, and attractive visual designs. The results of the training showed significant improvements in the design skills of participants, as well as improvements in the efficiency and quality of their work output. This article also discusses the challenges faced during the training and provides recommendations for the implementation of similar training programs in the future, to further support the development of local communities through digital skills

This study aims to determine and analyze influence Firm Size, Profitability, Solvency, and KAP Reputation of the Audit Report Lag of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. In this study, a purposive sampling method is used, which obtained 53 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22. This research prove that Solvency has a positive significant effect on audit report lag. whereas Firm Size, Profitability, and KAP Reputation have a significantly negative influence on audit report lag.    

In this article, the starting condition was defined using a fuzzy initial value problem (IVP). Additionally, we discussed various methods for solving fuzzy differential equations, including the modified two-step Simpson method and Runge-Kutta of orders (two, three, four, five, and six). For each method, we provided a numerical example and the known convergence rates of the solutions. Then we discussed the comparison of the solutions of all methods, using computer software to offer rough solutions for the Runge Kutta method. And take some application solve by Runge-Kutta in physics and medical

The selection of campus ambassadors at Politeknik Negeri Bengkalis is one of the activities carried out annually. The selection of campus ambassadors aims to prepare the best students to become student representatives in internal and external campus activities. The campus ambassador assessment process is carried out in three stages, namely pre-quarantine, quarantine and grand final. A websitebased Decision Support System for campus ambassador finalist candidates is needed to help the committee and judges in the finalist selection process to be faster and more accurate. This system uses the Simple Additive Weighting (SAW) method which has weights on each criterion. The result of applying the SAW method to the system is to display rankings that can help in determining the campus ambassador finalist champion. From 31 field data, the application of the SAW method on this system has an accuracy of 96,6%. The software development method used is the Rational Unified Process (RUP).

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

Technological developments make it easier for humans to do all activities online, such as online shopping, so that business people form marketing strategies using live streaming and building brand image. The Originote is one of the skincare products that uses a form of marketing strategy in the form of building a brand image through live streaming. To determine the effect of live streaming and brand image on purchasing decisions for The Originote products for TikTok shop users in the Special Region of Yogyakarta partially or simultaneously. Using a quantitative approach. The research data source comes from primary data obtained by distributing questionnaires to respondents. The data collection technique uses non-probability sampling (purposive sampling). The research sample was 112 respondents with the criteria of having purchased The Originote product at TikTok Shop at least once, being in the Special Region of Yogyakarta and being over 18 years old. The data was processed using SPSS version 27 software. It is found that live streaming has a partial effect on purchasing decisions. Brand image has a partial positive effect on purchasing decisions. Live streaming and brand image simultaneously have a positive effect on purchasing decisions.

In today's digital era, advances in technology and science are growing very rapidly. Of course, advances in technology and science affect various things. One of them android-based gadgets is utilization to make it easier to find information or knowledge that can be easily accessed. This research aims to design and create an application for the introduction of endemic animals in Indonesia. Endemic animals are species that only exist in certain places and are not found in other places, such as islands, countries, or other geographic areas. Android is an operating system that has an open source nature that allows it to make it easier to recognize and access information about Endemic Animals in Indonesia. The research method for designing and making applications uses the Software Development Life Cycle (SDLC) method. The method begins with planning, analysis, design, implementation and testing. The final result of this research is an application for the introduction of endemic animals in Indonesia based on android. This application was successfully made with appropriate material and quiz features. Function testing on each feature is done with the black box method to ensure the material runs well to display images and material and the function on the quiz feature can function properly. Tests were also conducted with 3 android devices with different versions, namely versions 10, 12, and 13.