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Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

This study was conducted to determine the effect of non-performing loans and the effect of bank interest rates on the performance of a bank with net income in the range of 2013 to 2019. This study uses SPSS and interviews as primary instruments in obtaining and analyzing data, the results of this study is that NPL has no significant effect on Bank Mega's net profit, and Bank Indonesia's interest rate also does not have a significant effect on Bank Mega's net profit, then it is also found that NPL and Bank Indonesia's Interest Rate simultaneously contribute 9.3% to profit Bank Mega's net and the remaining 90.7% is influenced by other unknown factors.    Keywords: Non Performing Loan, Bank Indonesia interest rate, net profit

This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique  purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model

ABSTRAK Bangsa Indonesia selaku negara yang tidak dapat menjauhi tantangan globalisasi, namun dengan berpegang pada Pancasila selaku panduannya, prinsip Indonesia hendaknya bisa mempertahankan jati diri serta eksistensinya. Riset ini berisi tentang apabila memelihara semangat nasionalisme dalam benak generasi muda semenjak masa anak- anak akan membuat mereka lebih tangguh terhadap pengaruh negatif serta pergantian moral yang menjadi- jadi di masa globalisasi. Jadi, dengan memantapkan moralitas serta etika lewat pembelajaran Pancasila, generasi muda Indonesia bakal lebih siap buat hadapi globalisasi serta mempertahankan fakta diri Indonesia dikala yang bersamaan. Nilai kebudayaan yang jadi ciri bangsa Indonesia, semacam gotong royong, silahturahmi, ramah tamah dalam warga jadi keistimewaan dasar yang bisa menjadikan masing- masing orang warga Indonesia untuk mencintai serta melestarikan kebudayaan bangsa sendiri. Tetapi ciri masyarakat Indonesia yang diketahui selaku masyarakat yang ramah serta sopan santun disaat ini mulai pudar semenjak masuknya budaya asing ke Indonesia yang tidak bisa dipilih dengan baik oleh warga Indonesia. Hingga, dalam Mengenai ini pemerintah mempunyai peranan berarti buat mempertahankan nilai- nilai kebudayaan Indonesia dalam kehidupan masyarakatnya. ABSTRACT Indonesia as a country that cannot resist the challenges of globalization, but by adhering to the pancasila as its guidelines, its principles should be able to defend itself and existence. The research is about keeping a nationalistic spirit in the minds of youth since childhood will make them more resilient to the negative influences and the demoralizations of globalization. So, by reinforcing morality and ethics through pancasila study, the Indonesian younger generation will be better equipped to face globalization and maintain Indonesian fact at the same time. The cultural value of the Indonesian people, such as cooperation, silahturahmi, isa basic privilege that can make indonesians love and preserve their own culture. But the Indonesian people known as a friendly and civilised society have begun to wane since the influx of foreign cultures into Indonesia that Indonesia has not been able to choose well. Until then, governments have a meaningful role to maintain Indonesian cultural values in their societies

Many companies require good employee performance in order to achieve company goals, business competition is a trigger for companies to improve the performance of their employees. The variables used to determine the effect of the company's employee performance are discipline, compensation, work environment and training. This research was conducted on employees of PT. XYZ involved 60 respondents. This study uses a saturated sampling technique and uses a Likert scale. The analysis used was multiple linear analysis, with the regression equation Y = 16.349 + 0.068X1 + 0.001X2 + 0.159X3 + 0.287X4. The conclusions of this study are, (1) employee performance is not significantly affected by discipline, (2) employee performance is not significantly affected by compensation, (3) employee performance is not significantly affected by the work environment, (4) employee performance is significantly influenced by training, (5) Employee performance is influenced simultaneously by discipline, compensation, work environment and training.

The adherence with therapy in hypertensive patients is important to note because hypertension is a disease that cannot be cured but can only be controlled. The success of controlling blood pressure in hypertensive patients influenced by compliance factors in taking antihypertensive drugs. The purpose of this study is to evaluate the relationship between the level of adherence of antihypertensive drugsuse  in first and advanced health facilities. The study design was an observational cross sectional using subjects with hypertension patients older than or equal to 18 years old at Kotabunan Bolaang Mongondow Health Center (first level health facility) and outpatient installation of Robert Wolter Monginsidi Hospital in Manado (advanced health facilities) during the period from October to December 2019. The level of compliance with the use of antihypertensive drugs was assessed using the MMAS-8 questionnaire (Morisky 8-Item Medication Adherence Scale). The total patients in this study were 171 patients, as many as 73 patients in the first level health facilities and 98 patients in the advanced health facilities. The data of patient adherence in the use of antihypertensive drugs in the first level of health facilities showed 83.56% with low levels of adherence (MMAS score <6), and only 16.44% with moderate to high levels of adherence (MMAS score 6-8). In the advanced level of health facilities were 85.71% of patients with low adherence and 14.29% with moderate to high adherence. Comparative statistical of adherence on the two health facilities was not significantly different, with p = 0.767 (95% confidence interval). The data shows that the average patient has a routine history of control as much as 91.8% in health facilities. Based on these results, recommended that each hospital and health center must require its pharmacists to do pharmaceutical practices, and each pharmacy must not provide drug services without the presence of a pharmacist.    

This research aims to investigate the interplay between spirituality, sciences, school principal leadership, teacher engagement, and the link & match concept between education and business, and their impact on education quality and sports achievement. The study employs a qualitative approach, utilizing purposive sampling to select participants. Data analysis involves thematic analysis to derive patterns, themes, and connections within the collected data. Preliminary findings suggest intricate relationships between the identified factors, indicating their significant influence on both education quality and sports achievement. This research contributes to understanding the multifaceted dynamics shaping educational outcomes and athletic success, offering insights for educational leaders, policymakers, and practitioners.

Organizational management applies the right strategy to be able to remain competitive with other competing organizations. The implementation of the strategy is not only about the benefits but also the performance of the organization. Organizational performance is one of the successes in market business competition. Company management implements strategies that can develop organizational performance by developing supporting aspects such as TQM and knowledge management. This research was conducted to determine the formation of organizational performance from TQM and knowledge management. This research was conducted at a company in Sidoarjo which is engaged in the manufacture of animal feed. The respondents obtained were employees from different divisions who were randomly selected except for the security and cleanliness division. In this study used a sample of 120 respondents. The data used will be analyzed using multiple linear regression. After processing the data, the results showed that there was a significant influence given by TQM on organizational performance. Data processing also proves that organizational performance is formed because of the significant influence given by knowledge management. Research also proves that TQM and knowledge management have an effect on the ups and downs of organizational performance together.

Motivation is the driving factor to achieve a quality services, especially in health. Work motivation is desirable in order to improve public health, it also can be expected to produce socially optimal production in accordance with the goals and ideals of the organization in the future. Research Purposes to determine the influence of work motivation on employee performance at Puskesmas Kairatu Method. This type of research used in this study was cross sectional. This research was conducted at the health center Kairatu West Seram regency. The population in this study were all employees of the health center Kairatu totaling 84 people. While the sample is done purposive sampling amounted to 69 people. The survey results revealed that respondents are less intensive relationship with the motivation to work as much (100%). For quite intensive relationship with the motivation does not support as many (10.8%) and motivational support as many (89.2%). known relationship with the working conditions are less motivation to work as much support categories (100%). For good working conditions to do with the motivation that does not support as many (11.4%) and support as many (88.6%). it is known that the relationship is less motivated colleagues support as many categories (100%). For a good relationship with co-workers motivation does not support as many (11.1%) sedangan motivational support as many (88.9%). Chi-square test results note that there is no significant relationship between the variables relationships with colleagues with the motivation which means p = 1.000 p> 0.05.

Research on the Effect of Presidential Aid BLT UMKM on Productivity of Micro, Small and Medium Enterprises in Batang Regency aims to find out how UMKM working capital assistance affects the productivity of UMKM actors and to find out how the influence of this UMKM working capital assistance program has an effect on increasing the economic growth of UMKM actors in the Regency. Trunk. The research method used is quantitative, where data is obtained by distributing questionnaires to recipients of the MSME working capital Banpres while for sampling using a random sampling technique where a sample of 233 Banpres MSME recipients is obtained. Data analysis uses a regression formula. The results showed that 1) MSME working capital assistance had an effect on the productivity of MSME actors, 2) MSME working capital assistance had an effect on increasing the economic growth of MSME actors in Batang Regency

This research was conducted at PT Fajar Indah Anindya Medan. The level of work discipline that can be seen from the delay and absence of employees. Job promotion systems that are still based on seniority are not based on work performance and employee discipline. Punishment that has not been resolute to employees. The population and sample in this study were 42 employees. The sampling technique used is saturated samples Data collection techniques are pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous job promotion and punishment affect the work discipline of employees of PT Fajar Indah Anindya Medan. Partially, job promotion influences the work discipline of PT Fajar Indah Anindya Medan employees. Partially punishment affects the work discipline of PT Fajar Indah Anindya Medan employees. The magnitude of the determination coefficient that the adjusted R Square value is 0.502 means that promotion and punishment can explain employee discipline at 50.2% and the remaining 49.8% (100-50.2) influenced by other variables outside of this study such as: compensation, leadership and supervision of work and so on

PT.Senteral Inti Gas is a company engaged in the field of gas distributors. Problem that occur in the company is: a decrease in employee work performance which is characterized by frequent errors in work, employee attendance rates began to decline and the emergence of procrastination work. The population in this study were all employees in the company of 67 people. The sample is taken by a saturated sampling technique in which all members of the population are used as samples. Thus the sample in this study amounted to 67 people. The simultaneous hypothesis test results show that reward and punishment have an influence on the work performance of employees of PT.Senteral Inti Gas Medan. The results of the partial hypothesis test show that the reward variable has a more dominant influence on the work performance of PT .enteral Inti Gas Medan employees compared to the punishment variable.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in 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 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Leadership style is one of the factors of employee performance so that a good leadership style will be able to direct and give instructions to the work faced by employees. A good leadership style will also lead to job satisfaction for them, so they will work with feelings of pleasure and joy. Simultaneously, the Transformational Leadership Variable has a significant effect on Employee Performance with a value of Fcount > from Ftable. The result of the Coefficient of Determination (Adjusted R Square) is 0.165, meaning that the Employee Performance variable can be explained by the Transformational Leadership variable and the Meaning in Work variable by 16.5% while the remaining 83.5% is influenced by other variables.

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI