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This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

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

PT Sintas Kurama Perdana is the first formic acid producer in Southeast Asia. Inventory of finished goods is an important component in supporting the company's operational activities through sales activities. This research method uses qualitative methods by gathering various information and data needed to complete the inventory recording report. The procurement records inventory and invoices still using manual, which makes the process of releasing finished goods less effective. In this case so that the process of releasing goods can be done easily and quickly to avoid mistakes that occur in the process of recording and inputting, finished goods inventory using a web-based application.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

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.

Security is an aspect that is needed by all circles today. With security, it can reduce the risk of crime and worry about the crime. This study discusses a room monitoring camera system using a PIR sensor, if a movement occurs it will be detected by this sensor. To process it, NodeMCU is used, then using the Telegram Bot as a notification if a movement occurs. The way this system works is that the PIR sensor will detect the presence of people or not in the room that is given this security system, then NodeMCU will process the data to send notifications in the form of messages and the IP Camera will display live video broadcasts.

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.

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

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.

Motivasi dan disiplin pegawai pada Kantor Kesatuan Bangsa dan Politik  Kabupaten  Paser masih terbilang rendah, hal tersebut bisa dilihat dari absen untuk pegawai yang tidak masuk kerja tanpa ijin. Pendekatan penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Responden yang dijadikan populasi dalam penelitian ini adalah 34 pegawai yang terdiri dari 25 orang pegawai negeri sipil dan 9 orang pegawai tidak tetap. Teknik yang digunakan dalam pengambilan sampel adalah dengan sampling jenuh, maka jumlah sampel dalam penelitian ini adalah sebanyak 34 pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Dengan nilai Adjusted R Square sebesar 0,302 yang berarti variabel yang diteliti memberikan pengaruh sebesar 30,2% terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser, sedangkan sisanya 69,8% dipengaruhi oleh faktor lain. Nilai Fhitung ˃ Ftabel atau 8,154 ˃ 3,3046 dan nilai probabilitas 0,001 ˂ 0,05. Menunjukkan bahwa motivasi dan disiplin berpengaruh secara simultan (bersama-sama) terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Diharapkan kepada Kantor Kesatuan Bangsa dan Politik untuk terus memberikan motivasi kepada setiap pegawainya sehingga mereka bekerja dengan lebih baik lagi di masa yang akan datang.    

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

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.

Research on the Influence of Communication Quality and Conflict Management on Customer Relationship Marketing aims to find out the influence of The Influence of Communication Quality and Conflict Management on Customer Relationship Marketing as Variable Intervening Research Location PT. Bpr Rudo Indobank in Semarang City. The population used is PT Customer. Rudo Indobank. The sample was 100 respondents. Research data comes from two sources, namely primary data and secondary data. This type of research is quantitative. Sampling using purposive random sampling techniques. The collected data is then analyzed using Structural Equation Modelling (SEM) with AMOS 24 software. The results of this research Communication Quality has a significant positive effect on Customer Relationship Marketing, Conflict Management has a significant positive effect on Customer Relationship Marketing.

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Dalam Upaya peningkatan stabilitas ekonomi masyarakat, peran UMKM sangat penting untuk menopang   kehidupan   bermasyarakat   prioritas   pada   industri   kecil   atau   home   industri. Khususnya  pada kondisi pandemi covid -19  yang  belum  berakhir.    Untuk mempertahankan pertumbuhan dan perkembangan usaha kecil (UMKM) adalah dengan membuat strategi baru tentang pemasaran dan penjualan baik secara online dam offline di era new normal. Dampak globalisasi  menyebabkan  persaingan  ketat  dalam  import  ekspor  barang  dan jasa, sehingga pertumbuhan perekonomian dan kemakmuran rakyat tercapai secara merata. Isue yang berkembang adalah upaya meningkatkan kemandirian UMKM masa yang akan datang, perlu strategi   baru   dalam   membangun   hubungan   antara   UMKM   dengan   Bank.   Agar   tujuan pemerataan ekonomi terlaksana perlu kebijakan pemerintah dalam mengatur regulasi pertumbuhan usaha UMKM dan percepatan perwujudan kemandirian usaha masyarakat, peran serta pemerintah dalam mendukung pertumbuhan UMKM modern perlu dituangkan dalam peraturan yang baru agar pemerataan ekonomi segera terwujud.

Pandemi Covid-19 menyebar ke seluruh dunia, termasuk Indonesia, akibat pengaruh globalisasi  yang  didukung  oleh  kemajuan  teknologi  informasi  dan  komunikasi. Mengglobalnya Covid-19 telah membawa dampak pada kehidupan masyarakat, dunia usaha swasta, dan pemerintahan. Dampak pandemi Covid-19, khususnya bagi Birokrasi Pemda berupa munculnya permasalahan adanya kelemahan pada aspek kelembagaan dan perilaku aparatur birokrasi. Namun di samping itu juga terdapat tantangan dan peluang yang dapat dimanfaatkan dengan baik dalam pembuatan kebijakan untuk mengatasi masalah yang muncul pasca pandemi. Dalam konteks tersebut, penanganan pandemi akan dapat diatasi dengan baik jika didukung oleh adanya good governance dan bikrokasi digital. Pendekatan reformasi kelembagaan dan perilaku birokrasi Pemda akan menjadi baik. Pendekatan reformasi kelembagaan Pemda baik perbaikan bentuk dan misi organisasi, regulasi (kebijakan), prosedur, metode, maupun mekanisme kerja pelayanan publik akan menjadikan birokrasi Pemda mampu menjalankan tugasnya dengan baik dalam mengatasi pandemi. Adapun   reformasi   melalui   perbaikan   perilaku   aparatur   birokrasi   (ASN)   baik   melalui pendidikan dan latihan, kebijakan renumerasi, pengembangan karier ataupun lainnya akan menjadikan birokrasi Pemda dapat menyelenggarakan pelayanan publik pasca pandemic Covid-19 dengan baik.