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This research aims to determine the effect of accounting conservatism and capital intensity on tax avoidance which is moderated by an independent board of commissioners. The research sample is a manufacturing company that is listed consistently on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used in this research is a quantitative method with sampling using a purposive sampling technique, data testing using SPSS 25 software which is analyzed using multiple regression tests and MRA tests. The results of the research conducted show that accounting conservatism has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance and the independent board of commissioners is unable to moderate it, namely strengthening or weakening the relationship between accounting conservatism and capital intensity on tax avoidance.    

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.

The use of automation systems is needed in sorting, one of which is the sorting of objects based on the size of the object being sorted. Especially in the sorting process, there are still many industries that use conveyors that only function for one product with the same weight characteristics. Therefore, to sort the same goods with different weights, a separate conveyor is needed so that many conveyors are used. The development of a sorting machine is an important aspect in the modern automation and manufacturing industry. This research aims to design and analyze the static loading of the sorting machine frame using SOLIDWORKS software. The design method used includes detailed 3D modeling of the machine frame by considering the strength, stability and reliability of the structure. The simulation results using SOLIDWORKS software show the stress (von Mises) with a maximum value of 82.26 MPa, while the theoretical calculation result is 84 MPa. Displacement with a maximum value of 4.063 mm, while the theoretical calculation result is 1.60 mm. The safety factor is 2.38, while the theoretical calculation result is 2.43. The difference between manual calculation and simulation is 0.02% for von Mises stress, 1.5% for displacement, and 0.02% for safety factor.

This research aims to analyze the effect of Gross Regional Domestic Product (Produk Regional Domestik Bruto/PDRB), population, and tourism sector on the regional original revenue of the Special Region of Yogyakarta. This quantitative research compiled research data that were measured and tested using numerical data. This study used secondary data from the Financial and Asset Management Agency of the Special Region of Yogyakarta Province from 2014 – 2023. The data analysis of this study used SPSS 26 software. The results of this research, with significance value (sig.<0.05), show that PDRB influences the regional original revenue of sig. 0.000 (t= 7.003), the total population influences the regional original revenue of sig. 0.003 (t=4.970), and the tourism sector influences the regional original revenue of sig. 0.003 (t=4.807). The coefficient of determination shows that (R2 =0.638) which means that the effect of PDRB, population, and tourism on the regional original revenue of the Special region of Yogyakarta Province is 63.8%. In conclusion, increasing regional original revenue can be achieved and succeeded by stimulating economic growth, managing population growth, and optimally developing the potential of the tourism sector. Those efforts can be a foundation for regional governments in designing sustainable and competitive economic development policies.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

The research focuses on finding out how much influence job training and work environment have on employee performance at the Depok Village Office. The research method used is a quantitative method approach with data collection techniques using saturated samples or non probability sampling. The population in question is all employees of the Depok Village Office, totaling 30 respondents using a questionnaire in Likert scale units. In data processing for analysis using SPSS 25 software with multiple linear analysis techniques, namely instrument testing, partial and simultaneous hypothesis testing. This study found that there is a positive and significant partial and simultaneous influence between the variables of job training and work environment on the performance of Depok Village office employees.

Sebagian masyarakat biasa melakukan kegiatan bertamu untuk mempererat tali silaturahim dengan orang lain. Namun saat tamu memasuki area rumah dan tiba di pintu masuk, terkadang penghuni rumah sedang tidak ada dirumah atau tidak mengetahui jika ada tamu yang sedang berkunjung. Selain itu jika penghuni rumah sedang beraktifitas di dalam rumah dan berada jauh dari pintu masuk rumah membuat suara tamu tidak terdengar. Untuk mengatasi permasalahan diatas maka di zaman sekarang ini dapat dimanfaatkan teknologi dalam bidang internet of things (IoT) yaitu untuk pembuatan  prototype bel rumah otomatis berbasis IoT dan face recognition dengan menggunakan modul ESP32-CAM serta aplikasi Android sebagai media notifikasi. Prototype bel rumah otomatis ini dibangun menggunakan komponen ESP32-CAM, sensor PIR, buzzer serta API face recognition sebagai database pengenalan wajah. Untuk pembangunan prototype aplikasi Android sebagai media notifikasi menggunakan software Android Studio dan Firebase sebagai basis datanya. Adapun metode yang digunakan yaitu metode prototyping. Berdasarkan hasil pengujian yang telah dilakukan, diketahui bahwa sensor PIR mampu mendeteksi tamu dengan jarak kurang lebih 200 meter dan ESP32-CAM dapat melakukan deteksi wajah dengan rentang jarak 40-80 cm. Sedangkan persentase error fungsional sebesar 16.6%. Hal ini menunjukkan bahwa hasil pengujian pada bel rumah otomatis bisa berjalan dengan baik.

The essence of this research aims to decide the impact of HR Competence and Work Discipline on MSME performance with Inspiration as a mediator in Semarang City. This research itself was conducted at the Culinary MSME of Semarang City. The research method uses quantitative research. The respondents obtained were 539 respondents who were Culinary MSME business actors in Semarang City. The testing strategy utilized simple random sampling with a total sample of 241 respondents. The analysis technique used is multiple linear regression analysis, for data processing utilizing the assistance of SmartPLS 3.0 SEM software. The research results obtained that HR Competency and Work Discipline meaningfully a positive and significant effect on   Motivation with a T-Value   > 0.01. Motivation affects positive and significant MSME performance with a T-Value > 0.01.  

The success of the Navy's main tasks is greatly determined by the availability of materials, so it can be said that the Indonesian Navy is an army of heavy materials (heavy materials). Therefore, the materials of the Indonesian Navy are operational tools and equipment that also determine the success of an operation of a warship (KRI). To ensure that these materials are ready for use and maintenance throughout their lifespan, maintenance is necessary. Logistic support, which includes supply support, is an element that also determines the final outcome of each operation carried out. The PUT (Penerima Untuk Terima) procedure for requesting supplies can be easily implemented using an application built with hardware, software, and supporting components. The hardware serves as a crucial component for running software developers and *apk on devices. Software acts as a command in programming languages, executing various commands. The supporting component is physical warehouse data when requesting supplies, which gives software XAMPP commands within the hardware. Therefore, it is necessary to have sufficient supporting software that can be installed on a computer, requiring additional internet costs to open the warehouse management system application. Additionally, it is also necessary to have experts who understand online warehouse systems and job adjustments that were originally performed manually to be computerized. The research results show that the use of a computer-based lesson supply control system with Android technology as the medium for lesson supply requests is quite good and easy to manage in terms of distribution and management of each lesson supply request. With the lesson supply system, timely accuracy during PUT (Penerima Untuk Terima) is beneficial for Subdismatbek, warehouses, and Kadeplog in using lesson supplies. The application still requires constructive suggestions for improvement in the future.  

Effective reference management is an important component in academic writing, especially for students writing scientific assignments. Zotero is a reference management software that offers a variety of features to help students organize, store, and cite their reference sources efficiently. This article discusses the role and benefits of Zotero as a reference management tool, including its ability to integrate with various databases and browsers, ease of managing various types of sources, and collaborative features that support group work. Through the use of Zotero, students can improve the quality of their writing by ensuring accuracy and consistency in reference management. The study also includes a literature review on the effectiveness of Zotero and a survey of the use of this software among college students.

This study aims to determine the effect of work environment and workload on employee performance through job satisfaction as an intervening variable at PT. Pegadaian Wiyung Surabaya Branch. The population in this study is the company PT. Surabaya Wiyung Branch Pawnshop. The research method is assisted by the Partial Least Square program which is used with SmartPLS 4.0 software. This type of research used is quantitative research. Data taken using a questionnaire. The results showed that the work environment has a positive and significant effect on employee performance, workload has a positive and significant effect on employee performance, work environment has a positive and significant effect on job satisfaction, workload has a negative and insignificant effect, and job satisfaction has employee performance has a negative and insignificant effect,work environment has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch, and workload has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch.

The purpose of the study is to determine the influence of: 1) Digital marketing on purchase decisions at Tary Collection Banjarmasin stores. 2) Product quality on purchasing decisions at Tary Collection Banjarmasin stores. 3) Digital marketing and product quality on purchase decisions at Tary Collection Banjarmasin stores. This study applies a quantitative approach with secondary information. The population of this study is consumers buying Tary Collection Banjarmasin clothing products. The sampling technique used the Hair formula with a total of 75 respondents. The data analysis technique applies test methods: instruments, classical assumptions, and hypotheses, as well as multiple linear regression analysis. The test applies the SPSS statistics software application version 29. Based on the results of the research from the digital marketing test, the t-test was used with a sig of 0.63 > 0.05 so that the digital marketing variable did not have a per-instrumental effect on the purchase decision. Product quality testing uses a t-test with a sig of 0.001 < 0.05, so the purchase decision is influenced by product quality factors. Testing the f test (simultaneous) with a sig of 0.001 < 0.05, digital marketing and product quality affect the purchase decision.    

Penelitian ini bertujuan untuk merancang mesin router mini CNC 3 axis. Rumusan masalah penelitian ini adalah; bagaimana proses pembuatan mesin mini CNC dan bagaimana proses pengujian mesin mini CNC. Perancangan mesin ini dibagi menjadi beberapa tahap diantaranya; desain bagian rangka, bagian kelistrikan, bagian penggerak dan bagian sistem kendali. Desain bingkai menggunakan software Solidworks. Bahan rangka yang digunakan adalah alumunium dan ABS. Hasil analisa statik pada sumbu x mempunyai tegangan von misses maksimum sebesar 6,547 N/mm2 dengan beban sebesar 30 N dan pada sumbu y dengan tegangan von misses maksimum sebesar 11,805 N/mm2 dengan beban sebesar 50 N Motor stepper yang digunakan adalah motor stepper Nema 17. Daya yang dibutuhkan untuk motor stepper sumbu x sebesar 0,3297 watt, untuk sumbu y sebesar 0,471 watt dan untuk sumbu z sebesar 0,0785 watt. Sistem kendali pada mesin CNC Router 3 Axis ini menggunakan komponen Arduino UNO, CNC Shield Expansion Board, driver motor stepper A4988, Firmware GRBL dan aplikasi GRBL Controller.

The world of education is greatly influenced by advances in information and communication technology. (ICT). In recent decades, educational technology has developed rapidly, transforming various levels of education and learning methods. This article examines the latest educational technology issues, including innovations in software and learning platforms, ethical issues, the difficulties of implementing technology in schools, and how it can it has an impact on education policy. This study aims to identify problems, opportunities and consequences for future digital education using a more in-depth approach.

Indonesia is known as an agricultural country, making the agricultural sector very important with the commodity most widely cultivated by the public being rice. Karangsemanding Village is a village that has extensive agricultural land but has a small productivity value compared to other villages. This research aims to determine the factors that influence the production of lowland rice farming and determine the efficiency of lowland rice farming in Menganti Hamlet. The research was conducted in Menganti Hamlet in June-September 2023. Data collection was carried out through interviews and questionnaires as well as secondary data obtained. The sampling technique was saturated sampling which involved all members of the population sampled as many as 86 farmers. Data were analyzed descriptively and in multiple linear regression analysis with the help of SPSS software. The research results show that production factors in the form of land area, seeds, fertilizer, pesticides and labor simultaneously influence rice production, while partially the variables of land area, pesticides and labor have a significant influence on production. The results of the technical efficiency analysis show a value of 0.8894 which is said to be efficient in the use of production factors because it is close to 1. Judging from the price efficiency (allocative) of lowland rice farming, it shows a value of 0.0416, this shows that lowland rice farming in Menganti Hamlet is not yet efficient economically. price. Meanwhile, the economic efficiency of lowland rice farming shows a value of 0.0370, which means lowland rice farming is economically inefficient..    

Pushover analysis is a procedure to determine the collapse behavior of a building in an earthquake. The pushover analysis method is widely used by high-level building planners who rely on performance-based planning. The aim of this research is to become a reference in evaluating the collapse performance and behavior of buildings. This research was carried out using SAP2000 software where the structure was modeled in three dimensions. After carrying out the initial load analysis and stress examination, the analysis results showed that the behavior of the building structure was non-linear. This occurs under conditions of higher loads or significant deformation. So the results obtained in the X direction, the maximum displacement value obtained is 0,014410 m achieved with a base shear of 64.746,662 kN. In step 7, collapse (C) occurs in one of the structures marked with a yellow dot. Meanwhile in the Y direction, the displacement obtained is 0,15 m with a base shear of 58.897,495 kN. Based on the structural performance classification according to ATC-40, both in the X direction and Y direction, the building structure is included in the "Immediate Occupancy" category. This means that the structure is able to maintain its function without experiencing significant damage at the given load level. This level of performance is still well below the “Collapse Prevention (CP) limit, meaning that the structure is considered safe under these conditions.

The purpose of this study is to examine how lifestyle choices and pocket money affect the purchasing habits of Muhammadiyah University of Makassar students enrolled in the Faculty of Economics and Business. Using SPSS software version 26, multiple linear regression is the data analysis technique employed. The research data was obtained through primary data collection using proportional random sampling techniques. According to the study's findings, 1) pocket money significantly affects students' purchasing decisions, with a probability value of 0.000 (less than 0.05) for the pocket money variable. 2) Additionally, lifestyle has a considerable impact on consumer behavior, as seen by its 0.000 probability value (less than 0.05).

Teacher 4.0 is a concept of future educators created to explain the characteristics of educators who can handle various technologies with effective teaching in parallel with the transformation of Education 4.0. Readiness and acceptance of the use of various smart technologies, better known as Technology 4.0 experienced a large-scale shift in the national education system, especially in teaching and learning methods. This includes all levels from primer to higher education institutions. The transformation of 4.0 requires improvement in teachers' competency to enhance teaching and to ensure it is in line with the country’s objective in producing highly competitive, innovative educators and students in the era of 4.0. The need for a measurement tool is important due to the lack of research conducted to test the competence of Teacher 4.0. Thus, this study was conducted to measure the competence of Teacher 4.0 by creating a new instrument adapted from the DigCompEdu model. Appropriate constructs were validated and hypotheses were tested using PLS-SEM approach to evaluate the contribution of each construct towards Teacher 4.0 competency. The sample used in this study involves 274 among MARA teachers’ pre-university institutions across Malaysia. A total of three formative constructs were identified, namely teaching and learning, assessment and facilitating students' Technology 4.0 competence. Questionnaires were distributed to respondents using purposive sampling and the data obtained was analyzed using SEM-PLS software. The results of the analysis show that all constructs have passed sufficient convergent validity. Hypothesis verification analysis shows that all constructs have a positive contribution towards Teacher 4.0 competency. Overall, this study has created a new measurement instrument that can measure the competence of Teacher 4.0 and improvised the DigCompEdu model. Findings can be a reflection indicator for teachers to improve teaching methods and strategies in addition to developing existing competencies. The problems arising from this study can be indicators for educational institutions to ensure that the facilities and infrastructure required for Technology 4.0 can be expanded in line with their needs as an educational support tool.

This research was conducted to uncover factors that are likely to have an impact on audit fraud. The research was conducted using descriptive quantitative research methods. This descriptive quantitative research uses a closed questionnaire method in data collection. The sample data obtained in this research was 148 respondents. The data obtained is then processed using SPSS statistical software version 22. From this research, it was found that audit fees, audit tenure, independence, work experience have a negative and significant impact on audit fraud