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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.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

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 research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.

This assimilation can be a measure of success carried out by the correctional institution, because it is a process of increasing coaching based on the evaluation of previous coaching programs and has gone through certain assessments and has met the requirements set by the Correctional Team. The author is interested in the problem of assimilation guidance for prisoners at the Kedungpane Class I Prison in Semarang and the obstacles in the assimilation guidance program for inmates. This study uses a juridical empirical or sociological juridical approach. The results of the research and discussion are that assimilation is carried out for the development of prisoners in socializing in the community. In addition, Assimilation is also carried out in the context of tackling the Spread of Covid-19 that is currently hitting Indonesia. The obstacle in fostering the assimilation of prisoners is the lack of socialization to the community so that there are no third parties or people who are willing to accept and employ prisoners in the process of returning to society in a positive way.   Keywords : assimilation, Correctional Institution, convict .

Mother’s breastfeeding coverage in Indonesia is still low at just 42% below the WHO target. Factors contributing are the mother's knowledge, the role of health workers, and working mothers. Those data is reinforced by the fact in the hospital, where there are many mothers who formula feed their babies on the first day of birth. The situation was caused by the mother during ante partum not get antenatal care properly. So that health education efforts to provide information about breastfeeding needs to be. Method of this research. Quasi experiment design with non randomized pretest-posttest control group without has used in this research. Samples are 10 maternal ante partum latent phase in the delivery room with specific inclusion criteria. Data collection methods. the type of questionnaires which were completed and returned by respondents. the form of a questionnaire. Data analysis was using the t test. Results showed effect of health education on breastfeeding to the implementation of the IMD, with difference in mean pre-posttest was 2,900, SD = 1,663 and p value = 0.000 (a< 0,005). Suggestion. Improving health promotion in the delivery room.

Involution is the process by which the uterus returns to its pre-pregnancy state. Abnormal involution or sub-involution is where the uterus fails to involute at the expected rate. The purpose of this study was to determine the relationship between Early Breastfeeding Initiation (Imd) and Uteri Involution of Post Partum Mothers at the TNI-AL Dr F X Suhardjo Hospital in 2020. The type of research used was an analytical survey research type with a Cross Sectional/Cross-Cutting approach. The population in this study were post partum mothers totaling 50 people. The sampling technique in this study was Proposive Random Sampling with a total sample of 44 people. Data analysis consisted of univariate and bivariate analysis using computerized analysis and presented in the form of tables and narratives. The results showed that the results of statistical tests showed that there was no significant relationship between IMD (Early Breastfeeding Initiation) and the incidence of uterine involution in postpartum mothers where p> 0.05 or p = 1.000. It was concluded that there was no significant relationship between early initiation of breastfeeding (IMD) of mothers after delivery and the incidence of post partum uterine involution.