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Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

This research was conducted to see whether there was an abnormal return before and after the Jakarta PSBB announcement. The sample was selected using a purposive sampling technique from 30 stocks that are members of the Jakarta Islamic Index (JII) in the 2020 period. The data in this study used secondary data, opening, and closing prices, and Composite Stock Price Index (IHSG). This research is an event study using an event study with an observation period of eight days, four days before the announcement and after the day after the announcement of the Jakarta PSBB. Hypothesis testing uses the Wilcoxon signed ranking test. Based on the research results, there was no change in abnormal return before and after the announcement of the Jakarta PSBB announcement

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance. 

This study aims to determine the relathionship between Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE),  Earning Per Share (EPS), and Dividend Per Share (DPS)  to Stock Price. Population in this reseach is large tranding sub-sector food and bevarages on the Indonesian Stock Exchange during 2015 until 2018 period. Technique of sampling in this reseach using purposive sampling with a total sample based on criteria is 44. The results of the study indicate that partially Net Profit Margin (NPM) has positive affect the stock price, Return On Investment (ROI) has significant negative affect the stock price, Return On Equity (ROE) has positive affect the stock price, Earning Per Share (EPS) has significant negative affect the stock price, and Dividend Per Share (DPS)  has positive affect the stock price.  Keywords: stock price, net profit margin),  return on investment, return on equity, earning per share, and dividend  per share

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 puerperal period is also called the post partum or puerperium period, which is the time between the birth of the baby and the placenta leaving the uterus until the return of the reproductive organs to a normal state as before childbirth. The puerperium lasts six weeks. The purpose of this study was to determine the effect of oxytocin massage on breastfeeding in post partum mothers in the post maternal partum (PMP) room at Bumiayu Health Center, Brebes Regency 2021. The research method used is pre-experiment (experimental activity that aims to determine an effect that arises as a result of certain treatments) using one-group pretest-post test design, namely an experimental design that uses one group of subjects and takes measurements before and after treatment. on the subject. This design is to determine the effects before and after treatment. The analysis in this study used the t-test. From the results of statistical testing using the T-test, the significance value was 0.000 (p <0.05). So it can be concluded statistically Ha is accepted and Ho is rejected, meaning that it can be concluded that there is an effect of oxytocin massage therapy on breastfeeding in post partum mothers at Bumiayu Health Center. In connection with the results of this study, it is hoped that post partum mothers with the help of their husbands or families at home can inform the surrounding community so that they can increase their knowledge and insight to apply oxytocin massage as a solution to overcome the problem of unsanitary breastfeeding.  

This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.

This study discusses the position and function of judicial power in Indonesia, which is seen from its development since 1959, when Indonesia returned to the 1945 to 2008 Constitution. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that this study will look at the whole of the laws and regulations that regulate judicial power since the 1945 Constitution through the Presidential Decree dated July 5, 1959 and towards a one-stop court under the Supreme Court. The study will mainly be directed at how to make the judiciary in Indonesia more independent and accountable.

This assimilation can be a measure of success carried out by the correctional institution, because it is a process of increasing coaching based on the evaluation of previous coaching programs and has gone through certain assessments and has met the requirements set by the Correctional Team. The author is interested in the problem of assimilation guidance for prisoners at the Kedungpane Class I Prison in Semarang and the obstacles in the assimilation guidance program for inmates. This study uses a juridical empirical or sociological juridical approach. The results of the research and discussion are that assimilation is carried out for the development of prisoners in socializing in the community. In addition, Assimilation is also carried out in the context of tackling the Spread of Covid-19 that is currently hitting Indonesia. The obstacle in fostering the assimilation of prisoners is the lack of socialization to the community so that there are no third parties or people who are willing to accept and employ prisoners in the process of returning to society in a positive way.   Keywords : assimilation, Correctional Institution, convict .

Mother’s breastfeeding coverage in Indonesia is still low at just 42% below the WHO target. Factors contributing are the mother's knowledge, the role of health workers, and working mothers. Those data is reinforced by the fact in the hospital, where there are many mothers who formula feed their babies on the first day of birth. The situation was caused by the mother during ante partum not get antenatal care properly. So that health education efforts to provide information about breastfeeding needs to be. Method of this research. Quasi experiment design with non randomized pretest-posttest control group without has used in this research. Samples are 10 maternal ante partum latent phase in the delivery room with specific inclusion criteria. Data collection methods. the type of questionnaires which were completed and returned by respondents. the form of a questionnaire. Data analysis was using the t test. Results showed effect of health education on breastfeeding to the implementation of the IMD, with difference in mean pre-posttest was 2,900, SD = 1,663 and p value = 0.000 (a< 0,005). Suggestion. Improving health promotion in the delivery room.

Jengkol fruit (Archidendron pauciflorum B) is one of the fruits that is attractive to the public, besides being able to attract appetites, jengkol fruit also has many health benefits. One of the uses of jengkol fruit is used as raw material for making crackers. The demand for jengkol crackers continues to increase every year, so the prospect for business opportunities is good. Seeing this opportunity, it is necessary to increase the production capacity of jengkol cracker industry / Small and Medium Scale Industry (SMI) to meet community demand. This study aims to analyze the feasibility of the industrial development plan / IKM cracker jengkol in the IKM kerupuk center area in Jayanti District, Tangerang Regency. The method used in this research is descriptive-quantitative. Analysis of the feasibility of the jengkol cracker IKM development plan includes aspects of raw materials, aspects of technology and aspects of finance. Based on the research results, it was found that the availability of jengkol raw materials to support the industry / IKM was very adequate, which came from the Banten Province, process technology and machinery and equipment were already available and controlled. Analysis of the financial aspects assuming the economic age of the business for five years using an interest rate of 9.75 percent gives a positive Net Present Value (NPV) of IDR 857,492,977; Internal Rate of Return (IRR) of 28.64 percent, Benefit / Cost (B / C Ratio) of 1.10; Payback Period (PP) for 2 years 6 months and Break Event Points (BEP) of 154,104 packages per year. Meanwhile, the sensitivity analysis carried out an increase in production costs by five percent and a decrease in the amount of production by five percent obtained a calculation of the business that was still feasible to run.

Involution is the process by which the uterus returns to its pre-pregnancy state. Abnormal involution or sub-involution is where the uterus fails to involute at the expected rate. The purpose of this study was to determine the relationship between Early Breastfeeding Initiation (Imd) and Uteri Involution of Post Partum Mothers at the TNI-AL Dr F X Suhardjo Hospital in 2020. The type of research used was an analytical survey research type with a Cross Sectional/Cross-Cutting approach. The population in this study were post partum mothers totaling 50 people. The sampling technique in this study was Proposive Random Sampling with a total sample of 44 people. Data analysis consisted of univariate and bivariate analysis using computerized analysis and presented in the form of tables and narratives. The results showed that the results of statistical tests showed that there was no significant relationship between IMD (Early Breastfeeding Initiation) and the incidence of uterine involution in postpartum mothers where p> 0.05 or p = 1.000. It was concluded that there was no significant relationship between early initiation of breastfeeding (IMD) of mothers after delivery and the incidence of post partum uterine involution.

The period of the Covid-19 pandemic had a huge impact on public health around the world and a very heavy economic impact on various countries in the world including Indonesia. Almost all community economic activities were affected by this pandemic which caused company operations and other community economic operations to stop. Including UMKM activities in Indonesia which have experienced a downturn due to the Covid-19 pandemic. UMKM, which are people's economic activities, have contributed much to the Gross Domestic Product, which is 60.3% of the total GDP. UMKM absorb 97% of the workforce from 99% of the total employment. Therefore, to revive UMKM during the Covid-19 pandemic, it is hoped that the role of Sharia Financial Institutions (LKS) for UMKM so that they can return to carrying out economic activities throughout Indonesia. LKS that play a role in generating UMKM activities are Sharia Banking, Baitul Maal wat Tamwil and Baznas.   ABSTRAK Masa pandemic covid-19 memberikan dampak yang begitu besar pada kesehatan masyarakat seluruh dunia dan dampak perekonomian yang sangat berat pada berbagai Negara di dunia termasuk Indonesia. Hampir semua kegiatan ekonomi masyarakat terkena dampak pandemi ini yang menyebabkan operasional perusahaan dan operasional ekonomi masyarakat lainnya terhenti. Termasuk kegiatan UMKM di Indonesia yang mengalami keterpurukan akibat pandemi covid-19. UMKM yang merupakan kegiatan ekonomi rakyat memberikan kontribusi tidak sedikit pada Produc Domestik Bruto yaitu sebesar 60,3% dari total PDB. UMKM menyerap 97% tenaga kerja dari jumlah 99% total lapangan kerja. Oleh karena itu untuk kembali membangkitkan UMKM dimasa pandemi covid-19 diharapkan peran Lembaga Keuangan Syariah (LKS) terhadap UMKM agar bisa kembali menjalankan kegiatan perekonomian di seluruh wilayah Indonesia. LKS yang berperan dalam membangkitkan kegiatan UMKM adalah Perbankan Syariah, Baitul Maal wat Tamwil dan Baznas.

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Antenatal care or pregnancy examination is a service provided to pregnant women by carrying out pregnancy examinations and supervision to optimize the mental and physical health of pregnant women so that they are able to face childbirth, postpartum, preparation for giving breast milk (ASI) and the return of normal reproductive health. In this COVID-19 pandemic situation, there are many restrictions on almost all routine services including maternal and neonatal health services. For example, pregnant women are reluctant to go to community health centers or other health service facilities because they are afraid of being infected. The aim of the research is to determine the influence of the Covid-19 Pandemic on Pregnant Women's Anc Visits at the Tanasitolo Community Health Center, Wajo Regency. The type of research used is a cross sectional study. The sample was 80 pregnant women who visited ANC at the Tanasitolo Community Health Center, Wajos Regency, where random sampling was used as a sampling technique. The results of the research show that based on the chi square statistical results, a p value = 0.000 < ? = 0.05 is obtained, which indicates that there is an influence of the Covid-19 pandemic on ANC visits of pregnant women at the Tanasitolo Community Health Center, Wajo Regency. The conclusion is that there is an influence of the Covid-19 pandemic on ANC visit of pregnant women at the Tanasitolo Community Health Center, Wajo Regency.    

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

For beginners, to start investing should have careful consideration. Investment objectives, time period, risk are things that must be considered, and the most important is what investment instruments are suitable and we will choose later, of course, to achieve the objectives of the investment itself, namely future profits. Some investment instruments that have the advantages that have been summarized by the Indonesia Stock Exchange as of December 29, 2017 include, Savings (2.53%), government bonds (8.96%), gold (7.30%), deposits (7.36) %), and shares (13.13%).Technical and fundamental analysis are two analyzes that are often used to analyze stock movements. Technical analysis is an analysis that predicts future stock prices using historical prices. Whereas fundamental analysis is an analysis that uses information inside and outside the company, such as performance, business competitors, industry and even micro-macroeconomics, as well as market information. Fundamental analysis is generally used by long-term investors, so the sustainability of the company is a very important consideration.Common indicators in Fundamental Analysis are EPS (Earning Per Share), PER (Price Earning ratio), PBV (Price Book Value), ROE (Return of Equity), Dividend Yield, and DER (Debt Earning Ratio). From the fundamental analysis using the 2019 financial statements of food and beverage sector companies in LQ45 with EPS, PER, PBV, ROE, DY, and DER indicators the best performance is on UNVR company shares, because almost all indicators occupy good positions except DER indicators because UNVR has a high DER, then followed by JPFA, ICBP, and INDF. Keyword: investment, fundamental analysis, EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price Book Value), ROE (Return of Equity), Dividend Yield, and DER (Debt Earning Ratio)

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

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