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This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that machiavellian had a positive effect on tax evasion, religiosity had a negative impact on tax evasion and that religion did not moderate the relationship of positive machiavellian influence on tax evasion.  Keywords: machiavellian, relogiusity, tax evasion

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

The development ofcapital marketrequires a high need for informations. Company’s informationsare useful as an input for external parties in order to make a decision. This research aims to verify the influence of director characteristicstoward Forward-Looking Information (FLI) disclosure on Indonesian manufacturing companies. In this research, the board characteristics are consist of director’s over-confidence, gender and age. The population consist of all manufacturing companies which are registered on Bursa Efek Indonesia during the year of 2017-2018. The sample were taken using purposive sampling method, and obtained 60 companies. The level of FLI disclosure being measured by FLI score. The method of analysis used in this research was panel data regression analysis. The research result showed (1) the directors over-confidence has no significant effect on FLI disclosure, (2) the directors gender has no significant effect on FLI disclosure, (3) the directors age has a negative and significant effect on FLI disclosure in Indonesia manufacturing companies.  Keywords: disclosure index; forward looking information disclosure; characteristic director; excessive confidence

This study aims to determine the impact of the servant leadership of lecturers on student satisfaction in accounting lectures online. The servant leadership style has five dimensions including altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. This study uses a population of all Accounting students from one of the tertiary institutions in Semarang. Samples were obtained by random means with a sample size of 100 respondents obtained from calculations using the Slovin formula. Data were analyzed using Multiple Linear Regression analysis. This research obtained the result that the research model was stated well. Partially, only the wisdom and persuasive mapping variables that influence student satisfaction in accounting online-based lectures. While the other three independent variables, namely altruistic calling, emotional healing, and organizational stewardship, were not proven to affect student satisfaction. The limitation of this research is that the scope of the object used is limited, so it is expected that further research can expand the object, namely various universities in Semarang to be examined.  Keywords: Servant leadership, satisfaction, accounting lectures

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.

Breastfeeding is an activity that can bring happiness to mothers. Breastfeeding benefits by helping the mother from the delivery process, making the uterus contract quickly and prevent bleeding. Postpartum often have problems in the process of breastfeeding, especially mothers with caesarean section. Post SC delay in breastfeeding is caused by a lack of knowledge about how to breastfeed because the mother does not have adequate knowledge, the mother does not understand how to breastfeed properly, the benefits of breastfeeding and also the impact if the mother does not breastfeed her baby. One of the efforts to increase knowledge about breastfeeding is by providing health education. Giving information to post partum SC is very important in the success of mothers in providing exclusive breastfeeding. The purpose of knowing the effect of health education on breastfeeding techniques is correct in post partum SC. The research design will be conducted using pre-experimental (One group pre-posttest design) and sample selection using purposive sampling. The results of the influence of health education on breastfeeding techniques to increase knowledge of postpartum SC mothers with a p value of 0.001

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.

This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period.  Keywords: CAR, LDR, NPL,  Profitability.

Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian karbon aktif dalam mengurangi cemaran formalin pada “jambal roti”. Rancangan percobaan yang digunakan untuk percobaan yaitu Rancangan Acak Lengkap (RAL) 2 faktorial, dengan faktor pertama yaitu konsentrasi karbon aktif 0, 3, dan 6% serta perlakuan kedua yaitu lama perebusan selama 5, 10, dan 15 menit. Penelitian ini dimulai dari pembuatan “jambal roti” dengan penambahan formalin dan perebusan dengan karbon aktif kemudian dianalisis uji kadar formalin, NaCl, protein, dan air. Hasil penelitian menunjukkan bahwa konsentrasi karbon aktif dan lama perebusan memberikan pengaruh yang signifikan pada kualitas jambal roti. Semakin tinggi konsentrasi karbon aktif dan lama perebusan maka semakin berkurangnya kadar formalin pada jambal roti. Hasil terbaik penelitian ini adalah karbon aktif 6% dan lama perebusan 15 menit. Menghasilkan formalin 3.21 ppm, NaCl 9.40%, protein 42.00%, dan air 30.02%. Kata kunci: Karbon Aktif, Formalin, Jambal Roti, Lama Perebusan. ABSTRACT                 Salted fish was a method for food preservation using combination of salting and sun drying. Among the people, the manufacture of salted fish use hazardous chemical material such as formaldehyde. The addition of hazardous substances affects the quality especially the safety. Safe food define as food that free from biological, chemical, microbiological contaminants that can affect health. Active carbon suspected to be polar which able to adsorb formaldehyde. The purpose of this research was to determine the influence of active carbon in reducing formaldehyde in salted fish “jambal roti”. The research used completely randomized design (CRD) with 2 factors, the first factor was the concentration of active carbon 0, 3, and 6% and the second was the boiling time (for 5, 10, and 15 min). This research was started from making “jambal roti” with the addition of formaldehyde and boiling with active carbon then analyzed for formaldehyde content, NaCl, protein, and moisture. The result showed that the concentration of active carbon and boiling time had a significant effect in quality salted fish “jambal roti”. The higher the concentration of active carbon and boiling time the more formaldehyde in “jambal roti” were removed. The best results of the research was 6% active carbon and 15 min of boiling time. Resulting 3.21 ppm of formaldehyde, 9.40% of NaCl, 42.00% of protein, and 30.02% of moisture. Keywords: Active Carbon, Formaldehyde, Jambal Roti, Boiling Time

Transplantation is a medical procedure performed by moving healthy organs to replace damaged organs. Currently, transplantation has been very developed and used in various countries including Indonesia. Indonesia prohibits the sale and purchase of organs because the principle of freedom of contract in Indonesia is faced with ethics, religion and culture that influence it. Indonesia also has regulations related to transplantation, namely Law No. 36 of 2009 concerning Health and Government Regulation No. 18 of 1981 concerning Clinical Cadaveric Surgery and Anatomical Cadaveric Surgery and Transplantation of Human Body Organs or Tissues and several other Ministerial regulations, but some of these regulations are known to be incomplete and tend to be unclear because there is a blurring of norms in them. Until these regulations are no longer efficient to use anymore. So the government recently issued a regulation related to transplantation, namely PP No. 53 of 2021 concerning Organ and Tissue Transplantation. Learning from some of the previous problems and also the fact that transplantation is not only problematic in its regulation but also due to Islamic law factors. The questions raised in this research are first, how is the regulation of human organ transplantation in National law and Islamic law. Second, how is the legal expediency of human organ transplantation in the perspective of National law. This type of research is normative juridical with descriptive qualitative legal material analysis. With the results of the conclusion, first, Indonesia currently has regulations regarding transplants that are more complete and clear and have been correlated quite well even though not all provisions in Islamic law are adopted in it. Second, the current transplant regulation has also fulfilled the elements of expediency, the regulation does not conflict with the law above it.

This study aims to examine how profitability for food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2017 is affected by liquidity.A case study methodology is used in this research's quantitative method, which involves gathering data through library studies and documentation. In this study, the time series analysis and the population cross section were combined using the data panel method (Eviews 8.0). The population in this study consisted of 10 out of the 18 food and beverage companies that were listed on the Indonesia Stock Exchange (IDX). The samples were chosen using the purposive sampling method.The outcomes of the data analysis served as the foundation for the study's findings. It was possible to get the conclusion that the CR variable significantly influenced the ROA variables. The chi square Cross Section probabilities exceeded the levels of significance.The results of the current ratio have an impact on the return on assets, which is likely to be above a substantial level.Future study should incorporate the ideas offered, as well as methodologies that can be used to measure more variables. Adding samples can further lengthen the research period.

The research objectives are to analyzing the impact of work motivation, work discipline, and work culture on employee performance. CV. Roda Jati The research method used is a quantitative type with an explanatory design. The research subjects were all employees of CV. Roda Jati, totaling 57 people. The method of collecting power used was observation, documents, and questionnaires. The results of the study concluded that: 1) work motivation has a positive and significant effect on employee performance by 0.324 or 32.4%; 2) work discipline has a positive and significant effect on employee performance by 0.326 or 32.6%; 3) work culture has a positive and significant influence on employee performance by 0.314 or 31.4%; and 4) work motivation, work discipline, and culture have a positive and significant impact on employee performance CV. Roda Jati amounted to 0.321 or 32.1%. 

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

Students are expected to get knowledge about clean and healthy lifestyle or in Indonesian is called Perilaku Hidup Bersih dan Sehat (PHBS). In fact, the program that is set by the government in PHBS application isn't optimally executed. The first survey data shows that the mental-disabled student's knowledge about PHBS (hand-washing) is less. The purpose of this research is for knowing the influence of hand-washing Education towards PHBS knowledge to mental-disabled students. Methods: The population of this research is 30 mental-disabled students from state mental-disabled elementary school of Tuban or SDLB Negeri Tuban with hand-washing learning SOP and questionnaire paper for knowledge scoring. The independent variable is clean hand-washing training and the dependent variable is PHBS knowledge to mental-disabled student  that scored by structural interview with pre-test and post-test. Results: As the result, it shows the most respondents have enough knowledge before the treatment, that is 18 (60,0%) students and almost all respondents have good knowledge after the treatment, that is 28 (93,3%) student. Conclusion: From this research result, the school is expected to apply the clean hand-washing training to develop PHBS knowledge learning in school periodically.

This study aims to determine the influence of regional financial information systems on the quality of local government financial reports and the influence of the government`s internal control system on the quality of local government financial reports on the quality of local government financial reports, This study was conducted at 24 Semarang City Government Offices with a sample of 76 respondents in the section head or financial staff using a purposive sample. Testing data using multiple linear regression analysis. The results of this study show that: regional financial information systems affect the quality of local government financial reports and internal control systems affect the quality of local government financial reports

This study aims to determine the effect of Entrepreneurial Mindset, Adversity Question and Entrepreneurship Education on student entrepreneurial interest in the city of Tangerang. Entrepreneurship education is intended as a learning process to change students' attitudes and mindsets on entrepreneurial career choices. The sampling technique used is purposive sampling, Research respondents used were students from universities in the city of Tangerang. This research is included in quantitative research. The data source in this sztudy is primary data. The data is used by distributing questionnaires directly. The data analysis method used is Structural Equation Modeling (SEM) analysis with the help of LISREL software. Research Results show that entrepreneurial mindset influences entrepreneurial interest with a correlation value of 0.63, which means that entrepreneurial mindset has a positive direction towards entrepreneurial interest. , adversity quotient influences entrepreneurial interest with a correlation value of 0.58, which means adversity quotient has a positive directional effect on entrepreneurial interest. entrepreneurship education has an effect on entrepreneurial interest with a correlation value of 0.66 which means that entrepreneurship education has a positive influence on entrepreneurial interest.