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The denim jacket is one of the fashion needs young people have to have for stylish needs. Not only was the durability of the denim jacket also made clothing that was easily combined with various garments. While the denim jacket also has certain wear, the denim model tends to have simple cuts, besides the type of denim itself being monotonous and without motive. Thus the application of quilting technique was fitting to show a newer jacket with a striking combination of cloth on quilting's motive. The purpose of the denim jacket was to know the process of applying quilting techniques on the denim. The methodology used was observation methods, literature methods and documentation methods. The process of application of quilting techniques on the making of denim jackets goes through three stages of designing denim jackets, the preparation of tools and materials, specifying sizes, creating basic patterns, breaking jacket patterns, cutting materials, merader materials, and sewing. Quilting's pattern requires high concentration and precision because it has to watch the angles of the motif connection. A concern when quilting was an polyester layer of layered foam that tended to be slippery shifted the furs. Therefore furing cuts need to be wider than the patchwork pattern. The thickness of the layer of foam should not be too thick because it will make the jacket rigid and heavier.

Morning party dress is a dress worn in the morning and afternoon party occasions. Ready to wera dress are dress made with standard size. Thecottagecore themed ready to wear morning party dress prioritizes the choice of colors and shapes of the dress parts that give a simple impression of cottage life. This morning party dress uses fabric painting as decoration. The fabric painting motif used is a black orchid from Borneo forest. The purpose of making this final project is to find out the The process of making ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation. The method used in this final project  is observation method, library method and documentation. The result of this final project is a ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation according to the design made by author. The process of making a ready to wear themed cottagecore morning party dresses with black orchid fabric painting variation is as follows: determining the design, preparing tools and materials, determinig the size, making the basic pattern, pattern drafting, cutting, painting, sewing and finishing.

Shibori fabrics is one of the kind materials which has its own circlenes especially in its uniqe and ethnic design, it's light but it looks elegant.This research will innovate to shibori fabrics which will be cultivated become party clothing, to beautify party clothing performance which is made, the writter applied one of the ornaments that is "ribbon needlework".the writter took the title the production of party clothing by using the combination of shibori fabrics and Japanese embroidery variations because he wanted to know a sartorial costume technique that combines the sheboris with a embroidered Japanese ribbon. It USES methods: observation, literature and documentation. The result of the completion of the dressmaking process, the combination of shibori fabrics with a variety of embroidery bands, is that shibori cloth can be used as a combination for the dress of the party, but some important things need to be noted, such as the selection of a shibori cloth, a motif of the shibori colors. Also, the combination of other fabrics is crucial to supporting the shibori cloth to give a more extravagant appearance, while the application of the bow on the wedding dress provides an interesting result, but there are some things to consider in applying for the embroidery of the ribbon, such as, the embroidery of the ribbon must fit and not look so full, the design of the ribbon's embroidery should fit the cloth that is filled, And the selection of tape colors as well as the tape size to be applied.

The Lembu Sora Building Monument and the Pure Milk Monument are monuments located in Boyolali Regency, Central Java which will be used as ready to wear motifs with the aim of introducing the area as the largest producer of cow's milk in Central Java. Taking pictures of the motifs uses deformation techniques and distortion techniques which are realized by polyflex screen printing techniques on ready to wear. Based on the problems and objectives, this study aimed to determine the application of the image of the Lembu Sora Building Monument and Pure Mil Monument as a motif on ready to wear with Polyflex Screen Printing Technique. The research methods used were observation, documentation, and literature review. This final project was completed by: creating designs, preparing tools and materials, conducting trials on selecting fabrics and polyflex types, determining sizes, creating ready-to-wear patterns, cutting fabrics, pressing the coating material, carrying out the polyflex screen printing process, ready-to-wear sewing process, and completion. Furthermore, the polyflex screen printing process on ready-to-wear included the following steps: creating polyflex screen printing designs, printing designs with a cutting machine, peeling polyflex (polyflex cleaning), gluing polyfex on the fabric, and finishing, which was the process of removing the masking from the polyflex sheet. Researchers suggest that during the pressing process on polyflex, it is required to alter the temperature and time with the type of polyflex. According to the recommendation that can be utilized, the pressing process on polyflex for temperature and duration must be adjusted to the type of polyflex.

Making evening party dresses that must be considered is the pattern. Patterns are used as examples to avoid mistakes when cutting fabric. Pattern making must be adjusted to the size of the body shape of the clothing model. Patterns are very influential on the results of the clothes that will be made, therefore this study uses two different types of pattern techniques, namely draping pattern techniques and construction pattern techniques. This study aims to determine which pattern technique is good for making evening party dresses. This research uses the R&D (research and development) method or can be called research and development. The trial results show that using the draping pattern is more efficient than the construction pattern technique. The practical construction pattern technique has a weakness at the waist, namely the location of the waist that rises from the original waist. After making an assessment through the validator, the author makes evening party dresses using the pattern technique that has the highest value. The making of evening party dresses uses two pattern techniques, namely on the body pattern using a draping pattern technique and on the skirt using a construction pattern technique.

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

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

Snail Gong-gong (Strombus Turturella) is a typical food of the people of Riau Islands. The processed food produces the waste of a well-utilized shell. The main composition of the gong-gong slug is calcium carbonate (CaCO3). With the content of calcium, the waste shell of gong-gong can be used as raw material for the preparation of pharmaceutical preparations such as suction tablets. This study aims to obtain the formulation of a lozenges from the waste of gong-gong shell with good physical properties. A lozenges is made by a method of wet granulation in three formulas with variations in the concentrations of the case of the F1 gong-gong 15%, F2 30%, and F3 45%. The granules and tablets are evaluated. The results of the granule evaluation showed that the granule produced from the three formulas has fulfilled the requirements, the results of the tablet evaluation showed on organoleptic test, size uniformity, hardness, disintegration time of all three formulas have fulfilled good lozenges requirements. While the weight uniformity of F1 is not eligible, the friability test F1 and F2 are not eligible. The results of this study showed that the gong-gong snail shells can be formulated into a lozenges and have good physical properties.

Health efforts are carried out with an emphasis on the wider community in order to achieve optimal levels of health, without neglecting the quality of service to individuals. This study aims to determine the level of satisfaction felt by patients who come for treatment regarding comfort, staff service, service procedures and also service results at the Delitua Community Health Center, Deli Serdang Regency. This research used a cross sectional study test design with a sample size of 33 people determined through saturated sampling by conducting interviews using a questionnaire. The results of the study showed that all the variables studied showed a significant relationship with patient satisfaction at the Delitua health center, namely comfort p(0.009)<a(0.05), staff service p(0.023)<a(0.05), service procedures p (0.015)<a(0.05) and service results p(0.023)(0.05), the community health center must further improve the quality of health services which include comfort, staff service, service procedures and service results, in order to provide satisfaction for patients who use them. health services at the Delitua community health center.    

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

The pharmacy was established with the aim of being able to provide good pharmaceutical services to the community including being ready to provide drug consultation, supply of drugs and pharmaceutical supplies of good quality. Therefore, pharmacies need to innovate in carrying out promotional activities to provide information and attract people to want to buy and become loyal drug consumers. One of the factors influencing a pharmacy is that how the pharmacy can provide consumers to order drugs and receive goods easily, quickly, safely and comfortably. The Community Service Team of STIE AUB Surakarta wants to socialize and train and assist to create a drug consumer satisfaction model through improving the quality of order delivery to expand the drug market in large family pharmacies in Surakarta. The size of this Community Service activity can be seen from the output in the form of 1) Pharmacy survey in improving the quality of order delivery, 2) creation of order delivery models, 3) increased pharmacy market supply, 4) scientific articles. The problems that arise by partners are 1) the quality of drug order delivery has not been maximized, 2) there are no innovations in delivery models, 3) the market is still limited. The stages of the implementation of the service carried out by the team are socializing to the community in the process of ordering and sending drugs at pharmacies in Surakarta, training partners / pharmacies in creating order delivery models and training marketing management theories to partners in order to innovate wider markets. The results expected by the team are customer satisfaction and loyalty. The next stage is the evaluation of the results of quality delivery assistance, delivery models and expansion of the pharmacy market Keyword : Quality, Order Delivery Model, Market Share

Based on the data ofNabire District Health Office concerning findings of cases in 2009 which are recorded as TB type patients: Positive BTA Pulmonary TB 209, Positive BTA relapsed TB 3, Negative BTA but positive Rontgen about 625 cases, Extra Pulmonary Pediatric patients 72 and 175 with total number for all cases of each type of TB patients about 1083 persons. The aim of this study is to analyse the risk factors of home environment Pulmonary Tuberculosis related Prevention Practices in Nabire Regency. The research design was observasionally retrospective study with case control study design. All of the patients who had been diagnosed as Positive BTA Pulmonary TB through microscopic examination both in the hospitaJ or Community Health Center (Puskesmas) laboratory were taken as the sample of the study, in January - July 2010 periode. Matching separation that based on age and gender, the control group member is each person who more or less has the same characteristic with the case group, live at Nabire district and 15 years of aged, as part of the case group neighbours but does not suffer pulmonary TB. The results indicate a signicantly relationship between occupation density (p = 0,001); OR= 4,376), in room ventilation (p = 0,001; OR = 3,541), in house ventilation (p = 0,017; OR= 2,637), in room lighting intensity (p = 0,017; OR= 2,615), in house lighting intensity (p = 0,002; OR= 3,455), in room hwnidity (p = 0,037; OR = 2,406), in house humudity (p = 0,001 ; OR = 4,376), presence of window in room (p= 0,002; OR= 3,500), in room temperature (p = 0,131; OR= 2,143), in house temperature (p = 0,001; OR= 3,984) with incidence of Pulmonary Tuberculosis. There is no relationship between floor type (p = 0,001; OR = 4,376) and separation room (p = 0,851;OR = 0,869) with the incidence of Pulmonary Tuberculosis. It is suggested to attempt the increment of Pulmonary tuberculosis findings, improvement of house environtment condition with emphasized on sanitation aspect of healthy house at the time of build, and increase clean and healthy behaviours.

Permen ATR/BPN 9/2019 is a provision regarding the implementation of roya electronically so that registration and deletion of roya can be reached easily, quickly, simply and at low cost. Roya which is done manually is different from electronic. The difference is that the file from the applicant is scanned and registered through the website and is directly corrected by the roya executor, not through the land counter. So that the Notary/PPAT does not have to come to the Land Office. After obtaining the certificate of land rights then it is given back to the certificate holder in this case is the creditor. If the deletion and registration of roya electronically has not been carried out even though the debt has been paid off, the land title certificate still contains a barcode record of encumbrance of Mortgage Rights. Based on the above, how is the implementation of the elimination of Roya Mortgage Electronically at the Land Office of Batang Regency? And what are the Inhibiting and Supporting Factors in the Implementation of Electronic Mortgage Elimination at the Land Office of Batang Regency?. The research method that will be used in this paper is a sociological juridical research method. The approach that the author uses in this study is a sociological juridical approach. The sociological juridical approach emphasizes research that aims to obtain legal knowledge empirically by going directly to the object. The implementation of the abolition of roya with the HT-el System at the Land Office of Batang City has not all been carried out in accordance with the procedures stated in the Technical Guidelines for HT-el. Application files that do not comply with procedures are known from the results of the inspection of the Land Office, if not checked, the HT-el certificate will be issued automatically on the seventh day. Issuance without any inspection from the Land Office if there is a procedural error, it is feared that it will become a problem in the future. Obstacles in HT registration with the HT-el System occur in PPAT, Banks as creditors and the Land Office. This obstacle arises during the HT registration process, both technically and non-technically. The electronic roya removal is carried out by the applicant, namely the debtor, proxy or representative by filling out an electronic application. If seen in practice, the Elimination of Roya electronically electronically or online is carried out through PPAT intermediaries at the PPAT office because PPAT who has a user name and password when accessing the registration system for the Elimination of Roya electronically in order to serve the needs of the community for the Elimination of Roya electronically through the online system still has both external and internal constraints.   Keywords: Deletion, Roya, Online

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

The purpose of this research is to promote t-shirt products from Sakukata.co, and to increase customer satisfaction with packaging design using the QFD method. This type of research is quantitative research. The population in this research are customers who have purchased Sakukata.co products at least once. The sample of this research was selected using Linear Time Function and obtained 40 respondents. This study used primary data from Sakukata.co and questionnaires, the data were analyzed using the Quality Function Deployment (QFD) method.The packaging attributes at Sakukata.co consist of the design, dimensions, capacity, shape, strength, and durability of the packaging. The Respon Teknis that must be in Sakukata.co is the packaging design is modern, simple, informative, elegant, and identical to Sakukata.co. The dimensions of the packaging are the same size as the product and can accommodate additional items for souvenirs (during the promo). Maximum packing capacity for 2 products. Ergonomic, and easy to open and close. The packaging material is not easily damaged, and can protect the product when it rains. Packaging design for primary, secondary and tertiary packaging.The results of the partial or simultaneous regression test show that the packaging attributes have a significant effect on customer satisfaction..

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

The use of Fiber Optic as a light emitter in Cocktail Dress is expected to be a new innovation in the development of party fashion. The objectives of this study are: 1) To explain the process of making a cocktail dress using Fiber Optic as a light emitter. The method used in this research is the Research and Development (R & D) method. The R&D method is a research method that tests a product to produce the best product by conducting direct trials. In addition to using the method (R&D), it also uses the method of literature, documentation, and experiments. The experiment of making Cocktail Dress using Fiber Optic as a light emitter was carried out at the Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Semarang City. The percentage of additional ingredients in making Cocktail Dress, namely: 3 meters Bridal Satin Fabric, 1meter Furing, 2 meters Trikod, 1 seed thread, zipper size 50 cm 1 item, zippers size 25 cm 1 item, Fiber Optic in amount of 0.75 mm-400 m. The results of this study indicate that the Fiber Optic Cocktail Dress has the characteristic that the resulted cocktail dress can shine with the light emitting from the Fiber Optic. Thus, it can be concluded that there is an opportunity for innovation from Cocktail Dress by adding Fiber Optic.

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