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This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 observations were obtained. To prove the influence of the independent variable on the dependent variable, multiple regression analysis was performed. The results of the analysis conducted found that profitability has an effect on tax avoidance, while leverage and institutional ownership have no effect on tax avoidance. Keywords: profitability, leverage, institutional ownership, tax avoidance.

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources.  Keywords: covid-19, profitability, bank, risk

Background : The professional nursing education is part of national education whose education pattern consist of 2 stages such as academic education and profession education. The professional nursing practice can be done by nurses which has taken a bachelor’s degree in nursing and profession along obtained STR. This is a challenge for collage student so the choice appears for continue to the profession or not. Consideration for continuing to the profession stage is one of which is influenced by the interest. Interest is a basic things for direct someone to something that they liked and done so that someone can be excited. Interest consist of 2 factors there are intrinsic interest factor and extrinsic interest factor. Intrinsic interest factor is a interest factor that arise in individuals while extrinsic interest factor is a interest factor that arise by influence from outside the individual. Objective : This research aims to know the description of interest nursing collage student for continue to stage Ners profession at STIKes Wira Medika Bali. This research uses a Total Sampling technique. Data collection using the likert scale questionnaire. Results : The research result showing most of the collage student have a high intrinsic interest factor and extrinsic interest factor. Intrinsic interest factor of 66,7% and extrinsic interest factor of 72%. Conclusion : Nursing collage student at STIKes Wira Medika Bali generation IX semester VIII most of the have hight interest for continue to stage Ners profession.

The method of collecting data is through surveys and distributing questionnaires to visitors, with a sample of 100 respondents using quantitative techniques. The data analysis technique used is SEM (Structural Equation Modeling) analysis with PLS (Partial Least Square). The results of this study indicate that there is no significant influence of attractiveness on visiting satisfaction and there is a significant influence of location on visiting satisfaction, then there is no significant influence of attractiveness on visiting decisions and there is a significant influence of location on visiting decisions, then there is a significant influence of visiting satisfaction on decisions Visiting and visiting satisfaction cannot mediate the effect of attractiveness on visiting decisions, while visiting satisfaction can mediate the influence of location on visiting decisions.Analysis of Variant (R2) can be seen that the R-square value for the visiting decision variable is 0.788 which can be interpreted that the magnitude of the influence of the attractiveness, location and visiting satisfaction variable on the visiting decision is 78.8% while the remaining 21.2% is explained by the variable others outside of this study. Then the R-square value for the visiting satisfaction variable is 0.634, which means that 63.4% of the visiting satisfaction variable is influenced by attractiveness and location variables, while the remaining 36.6% is influenced by other variables outside of this study.

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

This research was conducted to be able to find out the influence of competency and motivation variables on the performance of RSUD Sultan Fatah Demak employees. And it can also be known which variables have the highest influence on the performance of RSUD Sultan Fatah Demak employees. The method used in this study is a quantitative method, using statistical methods using questionnaires given to respondents. Respondents will answer by choosing numbers from existing statements about the influence of Competence and Motivation on the Performance of RSUD Sultan Fatah Demak employees. This research uses the study of library methods, questionnaire methods which are then processed with SPSS  for windows 25.0. The sample of respondents in the study was 78 people. From the results of research both variables can be known motivation is shown as a variable that has the highest influence on employee performance in RSUD. Sultan Fatah with more value of 0.511 to employee performance

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

Development is the process of changing the functional capacity or working ability of the body's organs towards a state that is increasingly organized and specialized according to the wishes of their respective functions. According to the 2015 United Nations Emergency Children's Fund (UNICEF) report, data was found that the incidence of growth and development disorders in children under five, especially motor development disorders, is still high, namely 27.5% or 3 million children. The aim of this research is to determine the factors that influence the motor development of preschool children at TKIT Al Hikmah. This type of research is analytical with a cross sectional approach which was carried out in February 2021. The research population was 40 preschool aged children. With a sample of 32 respondents. The sampling technique uses accidental sampling. Data were analyzed using a logistic regression test with a confidence level of 95%. The results of the research showed that there was an influence of the length of interaction and stimulation with children on the motor development of preschool aged children and there was no influence of age, education and mother's occupation on the motor development of children aged 3 - 4 years at TKIT Al Hikmah. It is hoped that mothers can increase developmental stimulation during interactions with children and make contact time with children a useful time for stimulation.

Abstract. Gout often attacks people over the age of 30, this is because at that age the declining esterogenous levels can cause uric acid levels in the blood to increase. High uric acid levels can be overcome with a variety of treatments including nonpharmacological treatment in the form of giving pineapple juice. Prevention that can be done to keep uric acid levels normal is by limiting purine foods, choosing low-purine foods, avoiding taking drugs, and taking vitamin C supplements including consuming pineapple juice. The purpose of this study was to determine uric acid levels before and after giving pineapple juice and to determine the difference in results before and after giving pineapple juice on uric acid levels in menopausal women. The research method was pre experiment and the method of examining uric acid levels using the POCT method. The population in the study were 25 menopausal women aged 45-55 years in RW 3 Kaliwadas Village, Cirebon Regency. The sample in the study was 22 menopausal women, with the sampling technique using purposive sampling. Data from the examination of uric acid levels before and after the administration of pineapple juice obtained the results of 21 samples that experienced a decrease (95.45%) and 1 sample that experienced an increase (4.45%) with an average uric acid level before 5.6 mg/dL with the highest level of 8.4 mg/dL and the lowest level of 4.7 mg/dL and the average after 5.3 mg/dL with the highest level of 8.4 mg/dL and the lowest level of 3.7 mg/dL. The research data were analyzed using a normality test and paired sample T-test obtained Sig. (2-tailed) 0.000 <0.005. based on this study it can be concluded that there is an influence on uric acid levels before and after being given pineapple juice.

SMP Harapan Mulia adalah salah satu sekolah swasta di Kota Denpasar, sekolah ini memiliki program smart classroom yakni pembelajaran dengan menggunakan iPad dan Digital Books. Program ini diterapkan sebagai upaya adaptasi dengan perkembangan IT yang semakin pesat, program ini akan berhasil dan berdampak positif bagi diri siswa jika dibarengi dengan pola asuh yang baik dari orangtua sebagai bentuk kontrol. Berdasarkan latar belakang tersebut maka adapun tujuan penelitian ini adalah untuk mengetahui: 1) Pengaruh iPad terhadap hasil belajar siswa, 2) Pengaruh pola asuh terhadap hasil belajar siswa dan 3) Pengaruh iPad dan pola asuh terhadap hasil belajar siswa di SMP Harapan Mulia Denpasar. Penelitian ini adalah deskriptif kuantitatif dengan pendekatan korelasional, populasinya seluruh siswa kelas VII dan VIII dengan sampel 67 siswa. Teknik pengumpulan data menggunakan kuesioner, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa: 1) nilai thit -0.186 < ttab 2,000 artinya variabel X1 tidak berpengaruh terhadap variabel Y 2) nilai thit 0.287 < ttab 2,000 artinya variabel X2 tidak berpengaruh terhadap variabel Y, 3) nilai Fhit 0.052 < Ftab 3,15 Artinya variabel X1 dan X2 secara simultan tidak berpengaruh terhadap variabel Y. Kontribusi variabel X1 dan X2 terhadap variabel Y sebesar 0,2% sisanya 99.8% dipengaruhi oleh variebel lain yang tidak diteliti.   Abstract Harapan Mulia Junior High School is one of the private schools in Denpasar City, this school has a smart classroom program, namely learning using iPad and Digital Books. This program is implemented as an effort to adapt to the increasingly rapid development of IT, this program will be successful and have a positive impact on students if it is accompanied by good parenting from parents as a form of control. Based on this background, the objectives of this study are to determine: 1) The effect of iPad on student learning outcomes, 2) The effect of parenting on student learning outcomes and 3) The effect of iPad and parenting on student learning outcomes at Harapan Mulia Junior High School Denpasar. This research is a quantitative descriptive with a correlational approach, the population is all students of class VII and VIII with a sample of 67 students. Data collection techniques using questionnaires, documentation, and observation. The results showed that: 1) the value of thit -0.186 < ttab 2,000 means that the X1 variable has no effect on the Y variable 2) the thit value of 0.287 < ttab 2,000 means that the X2 variable has no effect on the Y variable, 3) the Fhit value of 0.052 < Ftab 3.15 It means variables X1 and X2 simultaneously have no effect on variable Y. The contribution of variables X1 and X2 to variable Y is 0.2%, the remaining 99.8% is influenced by other variables.

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the 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 period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.