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

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

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

This study aims to determine the effect of Online Consumer Review on Purchase Intention with Brand Awareness as an Intervening Variable at Shopee into STEKOM University’s students. The primary data was obtained by distributing questionnaires to buyers who have shopped at Shopee which consists of 23 questions. Samples of 130 respondents taken by random sampling technique. The analytical tool used in data processing uses Multiple Linear Regression with the help of SPSS version 25. The results show that Online Consumer Reviews ( Online Reviews on Website, Consistency of Online Reviews and Website Popularity) have a positive effect on brand awarensess at Shopee. Online Consumer Reviews (Online Reviews on Website, Online Consistency of Reviews and Popularity of Website) variables also have a positive and significant effect on Purchase Intention.  Meanwhile, the Brand Awareness variable is not able to mediate Online Consumer Reviews on Purchase Intentions at the Shopee shopping platform.  

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.

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

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

The search is often used to search for the shortest route, the Hill Climbing Method is a part of the test that uses heuristic functions. The problem that is often encountered is in the form of miscalculations in calculating the distance so that it requires long distances, costs a lot and takes a very long time. To solve this case, it can be solved by making a structure graph by looking at the city points from the two sides of the point to be passed. Using an algorithm can help make it easier to find a location and save time and travel costs that will be passed. This advantage is that all points will be obtained and checked from the right and left sides one by one so as to obtain effective and maximum results. The Hill Climbing method that will be used has the concept of a geographic information system as a guide and is used as a system for decision making. The heuristic search method is one of the methods commonly used in finding a way

Management of medical actions carried out in handling patients who are ODP (people under monitoring), OTG (asymptomatic people), PDP (patient under monitoring) and positive Covid-19 patients is carried out based on assumptions, such as self-isolation, hospitalization, or special treatments in the ICU (Intensive Care Unit) room. The condition of the body in each patient is different, a patient may have same symptoms but the treatment is different, especially in elderly patients. Many problems occur in determining medical action because the patient's body condition is different. Therefore, it needs to be appointed as a research. The research method used in this study was Nive Bayes algorithm with supporting application Rapid Miner. It was applied to carry out the process of testing on patient data as much as 500 data, 25 variables or patient symptoms and 3 outputs as a form of medical action. Based on the results of the analysis carried out in this study, prediction of medical actions for ODP, PDP, OTG and positive Covid-19 patients were obtained by comparing training data with testing data using Rapid Miner application. It resulted that an accuracy rate of 76.00% was obtained

Security issues of a system are factors that need to be considered in the operation of information systems, which are intended to prevent threats to the system and detect and correct any damage to the system. Distributed Denial of Services (DDOS) is a form of attack carried out by someone, individuals or groups to damage data that can be attacked through a server or malware in the form of packages that damage the network system used. Security is a mandatory thing in a network to avoid damage to the data system or loss of data from bad people or heckers. Packages sent in the form of malware that attacks, causing bandwidth hit continuously. Network security is a factor that must be maintained and considered in an information system. Ddos forms are Ping of Death, flooding, Remote controled attack, UDP flood, and Smurf Attack. The goal is to use DDOS to protect or prevent system threats and improve damaged systems. Computer network security is very important in maintaining the security of data in the form of small data or large data used by the user.

Rice is the most important staple food for humans to have energy to carry out activities. The purpose of this study is to provide information to the public in the form of a reference for selecting rice based on consumer interest, so that it can be used as a decision making in buying rice. The Mamdani method is a method that is able to solve problems in the case of rice selection based on consumer references. The work process of the Sugeno method consists of four parts, namely fuzification, inference engine, implication function amplification and the last one is defuzzification. The final result, the Mamdani method has the characteristics of using the AND operator and using the min-max value. This research is in the form of a decision-making system in rice selection based on references from consumers by looking at four aspects of criteria such as price, quality, taste, and shape variables, these four aspects can be used as a reference in rice selection. Sugeno fuzzy logic to get the final value.The Mamdani method is a very effective method in selecting rice according to the needs and interests of consumers so that potential consumers can easily choose rice according to their interests and desired criteria.

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

PT. Dayamitra Telekomunikasi or Mitratel is a subsidiary of PT Telkom Indonesia (Persero) Tbk which is engaged in providing telecommunications infrastructure. Mitratel has been in the telecommunications tower business since 2008. To date, Mitratel has managed more than 13,700 telecommunication towers spread throughout Indonesia. The choice of a website as a company's communication medium with the public is the right decision considering that the website can provide information or messages to anyone who wants that information even though they are in different parts of the world. The website built by the company can provide information related to the company's activities that are considered worthy to be known by the public. Through the website, the public can also find out the company in sufficient detail, starting from the profile, vision and mission, history, contacts, and activities carried out by the company. So far, the Mitratel website has never been evaluated, so the authors evaluate using the Webqual method and Importance Performance Analysis. The results obtained indicate that there are still many parts of the Mitratel website that must be improved.

Puzzle game is a game that shifts numbers from a box consisting of nine boxes. Eight boxes must have values arranged in numerical order starting from numbers 1 to 8. Puzzle games can produce the correct sequence according to the initial state provided that they follow the rules established rules. Completion of this game using a heuristic method, using the Ascent hill Climbing algorithm. The working process of the Ascent hill Climbing method is a process of looking for several possible solutions in order to get the optimal value for solving the problem by arranging the values from the position of the smallest value to the position of the largest value. The problem that is often experienced in this case is a lack of user knowledge in the concept of puzzle game rules so that search results are difficult to find,with this method it can make it easier to solve puzzle game cases by following the game rules and done systematically so that Goals are quickly found. The Goal results obtained are in the form of steps in the process of finding a solution and calculating the time required in the search to find a solution.

The AWD Mranggen store is a store that is engaged in the sale of bags, belts, shoes with sales developments increasing from year to year, with fairly tight business competition, the AWD Mranggen store must be able to calculate the estimated number of items to be purchased based on previous sales data, the prediction is very influential on the decision to determine the number of items to be provided by the AWD Mranggen Store for the next sales period data. Inventory of goods that are not right cause some losses in terms of time and also costs, it is necessary to have a forecasting system. Forecasting is a technique to identify a model that can be used to predict conditions in the future. By using the weight moving average method, it can be seen that the error value is more than smaller than other methods and the estimated results can be more precise so that it can help owners make decisions in carrying out inventory.