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Sales and purchase agreements that occur electronically between sellers and buyers create online buying and selling. Internet and social media users in Indonesia, online E-Commerce businesses are increasingly growing. E-Commerce is business activities involving consumers, manufacturers, service providers and intermediaries using computer networks, namely the internet. E-Commerce users are also of various ages, because there are many conveniences when shopping online, just open the desired E-Commerce application, choose the items you buy and the goods arrive as desired within a few days. The increasing number of online buying and selling has indirectly influenced changes in legal regulations. The rules that apply in Indonesia are still unclear regarding electronic buying and selling. This is due to the fact that the conditions necessary for the validity of an electronic agreement have not been specifically regulated. The aim of this research is to determine the validity of electronic contract agreements in E-Commerce transactions in terms of civil law. In this research, normative research methods were used. This method involves processing data from legal regulations and applying rules or norms as the basis for research. Research results Electronic documents are binding and recognized as valid evidence to provide legal certainty regarding the operation of electronic systems and electronic transactions, especially for proof and related to legal actions carried out through electronic systems

Along with the growing public awareness of personal and environmental health, lipa sabbe products with natural colors are increasingly popular. Natural dyes are advantageous because they do not need to be imported, are safe for human health during the manufacturing process, do not pollute the environment, and are safe. Although synthetic dyes are easier to use, they are harmful to health, produce hazardous waste, pollute the environment, and are made from imported materials. This study aims to determine the types of plants that can be used as natural dyes for lipa sabbe. Qualitative methods with literature studies sourced from journals, books, or other related scientific articles are used in this research. The results showed that natural dyes in lipa sabbe became one of the Science Learning Resources with natural dyes including extracts from cocoa shell waste, coconut fiber waste, oil palm shell waste, rambutan peel waste, mangosteen peel waste, guava leaf waste, mango leaf waste and avocado leaf waste is plantation waste that can be used as a natural lipa sabbe dye. The pigments in this material produce yellow, reddish brown, gray, and black colors.   Keywords: , ,.

Penelitian ini bertujuan untuk mengetahui peran perdagangan Internasional dalam meningkatkan produktivitas perekonomian di Indonesia. Jenis penelitian yang dilakukan ini merupakan penelitian kualitatif deskriptif dengan teknik pengumpulan data menggunakan studi literatur. Perdangangan Internasional merupakan aspek yang sangat berdampak bagi pertumbuhan ekonomi suatu negara. Aktivitas yang dilakukan dalam perdagangan Internasional biasanya berupa ekspor dan impor. Hasil penelitian menunjukan bahwa ekspor Indonesia pada tahun 2022 menunjukan kinerja spektakuler dengan pertumbuhan sebesar 25,31 % (yoy), sehingga ekspor di Indonesia sebanyak US$19,16 Miliar. Searah dengan kenaikan ekspor, sisi impor Indonesia pada januari 2022 juga eskalasi sebanyak US$18,23 Miliar, yaitu naik sebanyak 36,77% (yoy). Di Indonesia sendiri, perdagangan Internasional memiliki peranan yang begitu penting dalam prosedur pembangunan perekonomian baik langsung maupun tidak langsung. Hal ini dikarenakan perdagangan Internasional dapat mengoptimalkan penghasilan devisa, menyuplai aktiva dan teknologi dari luar negeri serta dapat memajukan manufacturing baru di dalam negeri atau industriliasi.  

Weaving is a unique variation whose manufacturing method is quite complicated and requires precision and patience. The process of making woven fabric which is quite complicated with unique results makes the writer interested in choosing woven as a variation of dramatic exotic clothing in the clothing. The problem discussed is how to apply variations of woven techniques to dramatic exotic clothing. The aim is to find out how to apply variations of woven techniques to dramatic exotic clothing. The benefit is to know about how to apply variations of woven techniques to dramatic exotic clothing. The method used is the method of research and development (research and development). The process of applying variations of weaving techniques in dramatic exotic clothing is as follows: making designs, determining the materials and weaving techniques to be used, preparing the tools and materials, taking measurements, making patterns, cutting fabrics, merging, pressing, weaving, making trials, sewing the clothing, applying weaving to clothing. The completion process is soom stitching and attaching the buttons. In the process of weaving, it is better to use a used cardboard base or Styrofoam, then both ends of the material are pinned using a pin to ease the weaving process. For woven braids, it should be decorated with stitches to beautify the appearance and maintain the shape of the weaving. The four-axis weaving should be pinned by hand sewing using a hand sewing needle and the thread to maintain the shape of the weaving. 

The onset of stretch Marks makes some people feel insecure. The author made a scrub made from gotu kola leaves. This study aims to determine how to make scrub leaves gotu kola, knowing the feasibility sensory test and knowing the condition of stretch marks after using scrub leaves gotu kola. This study was conducted by observation, interviews, questionnaires, experiments, documentation, and literature. The analysis used qualitative descriptive analysis. The manufacture of powder starts from the preparation of tools and materials, washing, weighing, drying, rarefaction, weighing dry leaves. The powder is taken to taste and mixed using olive oil. The product results are submitted to five expert validators to test the feasibility of the product using sensory tests. The feasibility of the product was tested by color averaging 4,7 in the very decent category, aroma averaging 4,1 in the decent category, texture averaging 4,1 in the decent category, ease of use averaging 3,9 in the moderately decent category, packaging averaging 4,9 in the very decent category. There is an improvement in the product that is more mashed powder, mixing powder using warm water and olive oil in a ratio of 1:2 and cooling scrub enough 5-10 minutes. Based on the results of the feasibility of the product can be concluded concluded that the product scrub leaves gotu kola feasible to be a new innovation in the manufacture of scrubs. The use of scrubs for 6 times conducted by 10 respondents resulted in the condition of stretch marks that fade, skin texture becomes more flat and the stretch decreases.

Streetwear is a typical street fashion clothing. The cross-stitch tucks technique is a fabric manipulation technique that has a 3-dimensional wavy texture. The use of fabric manipulation techniques in today's clothing is rarely used, thus giving rise to the idea of making a cloth with a combination of fabric manipulation, a type of cross-stitch tucks that has its own uniqueness. The combination of the cross-stitch tucks technique as a combination on streetwear will add to the impression of flexibility because this technique has a 3-dimensional wave effect on the surface. The aim of this report was to find out how to use the cross-stitched tucks technique as a combination of streetwear. The method used was a qualitative method. The results obtained from the use of the cross-stitched tucks technique as a combination of streetwear are as follows, making designs, preparing tools and materials, sizes, basic patterns, breaking patterns, cutting materials, merging, sewing and the finished product. The manufacture of streetwear used fabric, namely cotton fabric, drill fabric and jeans as well as batik fabric. Suggestions in this study were: the success of the cross-stitch tucks technique lies in the pressing and suppression process because it has a very small size. The use of tools in the manufacture of cross-stitch tucks is needed so that the results are appropriate.

In the current era of globalization, there are many problems with hair loss, dandruff, and unhealthy hair. Hair mask is one of the treatments to treat hair damage. Bitter gourd is known to have a bitter taste and has the benefit of reducing hair loss and dandruff, which is the main ingredient in making hair masks. The purpose of this study was to determine the manufacturing process, application method, and public acceptance of pare fruit hair masks to reduce hair loss and dandruff. The research methods used are literature, experiments, documentation, interviews and questionnaires. Making pare fruit hair mask with composition. stearic acid 20 g, liquid paraffin 40 ml, bitter melon juice 70 ml, menthol 0.5 g, TEA 3.5 ml, lime seed perfume 3.5 ml, nipagin 0.5 g. The use of hair masks is done 2 times a week, the use has been seen after use. The results of the public test to 41 respondents to determine the acceptance of the community. It can be concluded that pare fruit hair mask is effective in reducing hair loss and dandruff as an innovation of pare fruit in making hair masks. Need clinical trials and durability tests of bitter melon hair mask products to reduce hair loss and dandruff. The need for other efforts by diligently washing hair to reduce hair loss and dandruff.

Puff pastry is a crunchy textured food that has a fragile network of layers made from wheat flour. To anticipate the use of wheat flour, flour from local food ingredients such as pomfret flour and Pisona alba leaf flour can be used. Purpose of the research: 1) Knowing  the level of public preference for puff pastry with composite substitution of pomfret flour and Pisonia alba leaf flour; 2) Knowing the composition of the best formula used in the manufacture of puff pastry composite substitution of pomfret flour and Pisonia alba leaf flour. The methods used in this research are the method of literature, experimentation, documentation, questionnaire, sensory testing, hedonic testing and data analysis. Pomfret flour and Pisonia alba  leaf used as much as 5%, 10%, 15% of the weight of the flour. The results showed that puff pastry with pomfret flour and Pisonia alba leaf flour were the most preferred and accepted by the panelists as products with the composite substitution of pomfret flour and Pisonia alba leaf flour as much as 5%.

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value

The company 75 Center Design Graphic Studio is a provider of printing services and design services that serve the manufacture of various printing products. One of the problems that often arise when working on orders from customers is that there are many orders while there is only one expert, so there is not enough time to do it. Using technological advances, learning aids are made, which can later be used by employees to operate the ID Card machine. This learning aid media will display an autoplay program containing the process of making product from beginning to end. This learning aid media is made based on Multimedia.

The more diverse choices of cars offered, making consumers often confused to make a choice whether from the brand, model, type, price, engine capacity, transmission, year of manufacture and fuel capacity as well as the advantages of the car. The car selection process still uses a manual system, namely by using conventional brochures or catalog media and usually consumers make purchases only because they are interested in the latest model or appearance and facilities without being adjusted to their needs. This study aims to create a system that can be used in the selection of cars according to consumer desires and apply the WASPAS method in providing recommendations for car selection based on the criteria of brand, model, type, price, engine capacity, transmission, year of manufacture and fuel capacity. The results of the recommendations from the selection of criteria for the Honda brand and CVT transmission resulted in a recommendation for the Honda Brio. Honda Brio has the highest value because it has the lowest price where the price criterion has the highest percentage of weight

The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

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.

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.