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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: , ,.

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.

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. 

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 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 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. 

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 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.  

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

The capital market is an investment vehicle for those who have excess funds. People invest in the capital market with the aim of earning income or return on investment. Investment can be defined as an activity of placing funds in one or more assets during a certain period in the hope of obtaining income and or increasing the value of the investment. The main purpose of the company to invest is the rate of return. The main purpose of investors investing their funds in securities is, among others, to get the maximum rate of return through policies, for example, dividends at a certain risk will get certain results with minimal risk. From the results of the research, it is found that there is a negative influence of Ownership Structure, a positive influence of Dispersion of Ownership, and a negative influence of Capital Structure on the Dividend Policy of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2007-2011.

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

This study aims to determine the size of the company, and capital structure, on the quality of earnings. The sample in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Data was collected by the documentation method. The sample selection used a purposive sampling method and obtained 17 companies. Hypothesis testing was carried out using pooled least s-quare data regression analysis method. The results of this study indicate: (1) Firm Size has a positive and significant effect on Earnings Quality and (2) Capital Structure has a negative and insignificant effect on Earnings Quality. by 45% influenced by other factors not described in this study.

The quality of coconut sap (nira) is a significant aspect of the manufacturing of palm sugar. Coconut nira deteriorates fast, and handling nira in the field is challenging due to the long duration of the tapping process, and coconut trees are high, making it tough to reach. The use of natural preservatives to nira help in the preservation of its quality prior to processing. The objectives of this study are to 1) develop a natural coconut nira preservatives formula from mangosteen yellow latex and 2) evaluate the dose of preservatives necessary to maximize nira's shelf life. The study employed a randomized complete analysis with four preservative concentrations of 0%, 1%, 1.5%, and 2%. and four different storage durations: zero hours, six hours, twelve hours, and twenty-four hours.  Chemical analysis of pH, total acid, total sugar, and reduced sugar was performed, as well as sensory evaluation. The study concluded that yellow mangosteen latex can help in the preservation of coconut nira. Preservative concentrations of 1.5% and 2% are still acceptable in 12 hours of storage. While a concentration of 1% is allowed for storage of up to 6 hours. If no preservatives are applied, nira should be processed shortly after harvesting. Nira's quality is deplorable after 24 hours of storage.