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This study aims to analyze the effect of leverage, capital intensity, and profitability on tax avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling technique and found 75 observations. This secondary data was analyzed using software evaluations 9. The results of the study show that leverage has no effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has a negative effect on tax avoidance. 

We are currently in an era where almost everyone is familiar with technology and everything is completely connected. With the advancement of digital technology now, every parent needs to keep updating information and learning how to educate their children, especially Islamic religious knowledge in today's digital era. Children must be instilled with Islamic religious values ​​so that they can get used to doing good, taking action and making decisions in their lives based on Islamic religious values ​​which serve as guidelines until adulthood. In order to avoid the negative effects of the internet, the role of parents is very important in accompanying children to learn, especially when they are playing and learning to use gadgets. Therefore, This study aims to find out how today's parents provide Islamic education by utilizing digital technology. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative.

Life inside a correctional institution is of course different from life outside a correctional institution. Many things are impossible to do freely in it. Status as inmates will at least affect the quality and quantity of behavior and interactions between fellow inmates, which of course can affect the meaning of their lives. The purpose of this activity is to provide an understanding of the inmates of the Makassar Class 1 Penitentiary regarding the steps and efforts that can be taken to increase the meaning of life. The implementation method used is through a psychoeducational approach. Psychoeducation is a form of providing education or training to a person or group of people, which aims to provide treatment and rehabilitation. The participants who were included in this psychoeducation activity were 20 people who were fostered by the correctional institution. The provision of pre-test to the inmates of the correctional institution was carried out to measure the level of knowledge and understanding of participants about the meaning of life, and after the provision of psychoeducational material, it was continued with the provision of a post-test to measure whether there was a difference in scores between the pretest and posttest obtained. The results obtained after the provision of psychoeducational materials showed that there was an increase in knowledge and understanding of the meaning of life in the inmates of the correctional institution, which was indicated by an increase in the posttest score when compared to the pretest score that had been previously measured. It can be concluded that the psychoeducational activities carried out are effective in providing knowledge and understanding of the efforts that can be taken by inmates to increase the meaning of their lives while in the Makassar Class 1 Correctional Institution.

Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.            

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.

Deviant behavior among adolescents has always been a concern in itself. Therefore parents must rise to carry out their obligations to children, in the form of supervision, attention, and good education, so that later they become generations that can benefit other Muslims. Madrasah Ibtidaiyah Integral Al-Ukhuwah banjang uses a contact book as a means to shape the morals of its students. The contact book has programs that must be filled out by the homeroom teacher for activities at school and programs that must be filled out by parents for activities at home. This study aims to find out how the implementation of the contact book program affects student morals at Madrasah Ibtidaiyah Integral Al-Ukhuwah, Amuntai Regency, South Kalimantan Province. This study uses a descriptive qualitative method. The techniques used to collect data are observation, interviews and documentation. The results of this study indicate that the contact book is made within a framework of intention to build effective communication between parents and schools to shape student morals, there is an influence from the application of the contact book on student morals, including discipline in worship, social, and self-reliance.

Arabic is a foreign language which is quite difficult to understand for children who are just learning another language, besides their mother tongue. There are many obstacles encountered by educators in the introduction of Arabic to children. It is very important for the teacher to choose the right method to make learning more fun and easy to understand. Therefore in this study the researcher has the goal of increasing children's understanding of learning Arabic using the Total Physical Response method. This research was conducted at MIN 14 Hulu Sungai Tengah. This study uses a qualitative descriptive field research method. The results of this study indicate that the TPR method: easy to understand and apply, does not require more power, does not require additional fees, contains elements of game movement so that it can relieve stress on children, learning time becomes more efficient, communication between teachers and children becomes more effective the child becomes more expressive

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the profitability of food and beverages listed on the Indonesia Stock Exchange. The population in this study were 26 issuers listed on the stock market, especially food and beverages, while the research sampling technique used purposive sampling, so the research sample was 20 companies or issuers. The results of this study are cash turnover has a significant negative effect on profitability, accounts receivable turnover has a significant negative effect on profitability, and inventory turnover has no effect on profitability

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

Businesses in various fields face increasingly fierce competition. In the face of competition, only using advanced technology in the company's production and operations is not enough. The company's use of advanced technology must be supported by reliable personnel, because no matter how sophisticated the technology used, if it is not supported by reliable personnel, it may not necessarily contribute to the smooth operation of the company. The purpose of this research is to find out and test whether compensation has an effect on employee performance, whether compensation has an effect on job satisfaction, and whether job satisfaction has an effect on employee performance. This research is included in the quantitative research using the Partial Least Square (PLS) method. The population in this study were employees of the plastic romen sport factory. The sample in this study used slovin using 55 people. The analysis technique in this research is descriptive and inferential statistical analysis using the Partial Least Square (PLS) method. The results of this study show that compensation affects employee performance, does compensation affect job satisfaction, and does job satisfaction affect employee performance?

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.  

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.    

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).