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The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

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.

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

This community service aims to develop human resources to improve employee performance at PT Insan Ki Angka. This activity was carried out in November 2021, using training and development methods which included workshops, skills training and mentoring programs. This method is applied on an ongoing basis to ensure effective transfer of knowledge and skills to employees. The results of the activities show that human resource development through comprehensive and ongoing training can significantly improve employee performance, operational efficiency and job satisfaction. While there are challenges such as limited training time and variations in technology skills, the benefits are far greater. Therefore, it is recommended that companies continue to implement structured HR development programs and provide ongoing support for employees, as well as ensure that adequate facilities and resources are available to support the implementation of new knowledge. These steps will help the company achieve its vision and mission and strengthen its competitiveness in the market.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

In an effort to maintain the quality of education on the influence of the development of information technology contained in the SMK curriculum majoring in Building Information Modeling Design in building structure subjects, it is necessary to introduce to students that there is a computer program that can support it. The computer program is SAP 2000 which can be used to analyze the forces acting on the structure of beams, columns, plates, and the cross-section of a 2-story house construction. As a form of effort that can be made to maintain the quality of education on the influence of the development of information technology contained in the SMK curriculum, majoring in Building Information Modeling Design (DPIB) in building structure subjects, it is necessary to make a proposal to hold an activity "Training on Design and Modeling of 2 Floor House Buildings Using the SAP 2000 Program in the Department of Design and Building Information Modeling SMK PGRI 1 Gresik".

One of the problems faced by mosque youth is organizational and management problems. This is due to their low knowledge or understanding of organization and management. As a result, mosque youth cannot play an active role in participating in the prosperity of the mosque, namely by holding positive activities. This counseling was carried out to provide basic knowledge about organization and management to mosque youth, especially regarding formal organizational structures. This community service is carried out by extension methods, which are accompanied by discussion or question and answer. The counseling was carried out to the teenagers of the Darul Muttaqin Bedog mosque, Donotirto, Kretek, Bantul, Yogyakarta Special Region.

Chronic renal failure is a progressive and continuous destruction of kidney structures. Chronic renal failure occurs in susceptible individuals, analgesic nephropathy, destruction of renal papillae associated with daily use of analgesic drugs for years. Whatever the cause, there is a progressive deterioration of kidney function which is characterized by a progressive decrease in the Glomelurus Filter Rate (GFR) (Corwin, 2009). Chronic kidney failure is a failure of kidney function to maintain metabolism and fluid and electrolyte balance due to progressive destruction of kidney structures with manifestations of accumulation of residual metabolites (uremic toxicants) in the blood (Muttaqin & Sari, 2011). as well as electrolytes and acid-base composition of body fluids, removing metabolic wastes that are no longer needed by the body, regulating blood pressure and hormonal function. Chronic Kidney Disease (CKD) is the final stage of chronic kidney failure where GFR <15 ml/min/1.73m2 so that the body fails to maintain metabolism and fluid and electrolyte balance, causing uremia, namely retention of urea and other nitrogenous wastes in the blood (Smeltzer et al. al, 2008; National Kidney Foundation in Kallenbach, et al, 2005). With the increasingly real decline in kidney function or worsening of symptoms of uremia, renal replacement therapy is required for survival, namely dialysis and organ transplantation. There are two methods of dialysis, one of which is Hemodialysis (Potter, 2005; Smelzer, 2008).     

Osteoarthritis is a group of rheumatic diseases that most often causes joint disorders, causes pain and disorders in the elderly which generally attacks weight-bearing joints, especially the knee joints. Being overweight can cause damage to joint cartilage. populations with overweight or obesity have greater risk factors for knee osteoarthritis than populations with normal negative weight. excess body weight can reach four to five times greater, thereby accelerating damage to joint cartilage structures. The purpose of this study was to find out the relationship between obesity and knee osteoarthritis in the Working Area of the Batu Aji Health Center, Batam City in 2020. The type of research was analytic with a cross-sectional design, using purposive sampling by looking at secondary data. There were 67 respondents in this study. The results of this study obtained the results of the statistical test chi suare p value = 0.001 (0.05), this indicates that there is a significant relationship between obesity and the incidence of knee osteoarthritis in the elderly in the Batu Aji Health Center Work Area, Batam City in 2020. It is recommended for the elderly to can do physical activities such as gymnastics, morning walks and consume foods and drinks rich in calcium such as milk and fruits in order to maintain bone health in the elderly

Traditional houses scattered with various unique forms in the territory of Indonesia reveal a distinctive and unique local cultural identity in their states and display the richness of the traditional culture of the Indonesian nation. The diversity of traditional houses in this archipelago has a high artistic feel in architectural forms, motifs, and similarities in philosophy. Still, it is rich in architectural structures that differ from one place to another. The traditional housing group for the Sentani tribe in Ifale village is formed from the unity of three different kinship groups of indigenous peoples. The three kinships live one life together as the traditional Sentani people and still maintain the ancestral traditions passed down from generation to generation by adjusting to current life developments. The traditional house of the Sentani indigenous people has changed with the entry of knowledge and changes in people's lifestyles. The shift in housing does not affect the existence of their traditional residence, a nation's wealth that must be maintained and protected. This study aimed to study changes in building traditional Sentani houses on Lake Sentani in Jayapura Regency. The research method used in this research is descriptive in conducting data analysis using qualitative methods (field data) and quantitative (excel program and SPSS). The study results show that changes in the way of building the traditional houses of the indigenous people of the Senani tribe towards the process of building and using house construction for the period 1907-1925 and 2021 have changed from places formed by their ancestors to modern traditional houses. These changes are influenced by the increase in community economic growth, public awareness of environmental and human health, and construction use following the latest developments in construction technology.

Main Objective: This research targets AP sizing entrenched on image structure to raise denoising performance using an improved method for classifying image pixels. Background problem: Digital images may be blended by noise while the addition or communication process, affecting the authentic image signal. Image noise can cause problems at several stages of image processing equally image distribution. Accordingly, image denoising is a significant activity to recover the initial clean image signal from the detected noise signal. Novelty: The proposed WAV method has been refined and improved regarding the classification scheme, and the APS, and the classification results can be used as a mask on the noise image to fix identical patches. Research Method: This study proposes a WAV reprojection algorithm, with the PS being set dynamically entrenched on the image structure. Image structures are consistently taken with an upgraded and enhanced analysis method entrenched in the structure tensor matrix. Analysis results are also used to develop the analysis of comparable patches in images. Finding/Result: Empirical outcomes present that the noise cancellation work of the suggested method is better than the authentic WAVRA, along with several other modifications of the NLMA. Conclusion: In intensity profiles, the proposed method mostly has fewer changes to the original image values than other methods, thus, this method can be continued again to color images, and can also be applied to various types of data such as medical images.   Keywords: Weighted Average (WAV), Noise Cancellation Image, Non-Local Means (NLM), Adaptive Patch

Main Objective: This study explores the work vacancy advertising for graphic designers in some countries and appraises differences in economic, and educational infrastructure. Background problem: The designer's role is changing and building a more critical advancement to the organization. The job and expertise of a graphic designer as commonly associated with boundless visual results, equally designing for flyers and having knowledge of typography and visual content. Apart from that, graphic designers job and competent in equal employment, study, and technology. The expansive work and skill set of graphic designers mien a challenge for lecturers and professionals alike to carry abreast of the work of graphic designers. Novelty: For design professionals and lecturers, employment provides an intermediary for compassionate labor advertising which can format academic activities and self-improvement intentions. In design research, job Ads bring information about the competencies demanded by employers in the design professional field as well as about the organization's level of knowledge of the profession. Research Method: This study uses the doc analysis method in traditional and digital graphic design job advertisements to investigate the skills that organizations seek when recruiting graphic designers. Finding/Result: The job and skills of a graphic designer are more expansive than repeatedly characterized. Graphic designers primarily provide digital and print jobs. Graphic designers primarily provide digital and print jobs. To do this kind of job, a graphic designer must have not only visual design experiences but also experiences generally identical with other areas, equally “business”, “project management”, and “research”. Conclusion: The results of this study indicate that job advertisements reverse the former during interpretive job advancement for graphic designers in the future. As a suggestion for investigating future professional development, design researchers should make more careful use of the opportunity and scope contributed by job advertisements. Keywords: Job Advertisement, Graphic design, Graphic Designer

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

Infrastructure is an important thing in an organization/company that is used to support activities carried out within the organization. Infrastructure that includes STMIK Rosma, including hardware, software, data, and information, and human resources that support information systems. Hardware resources include PCs that are used for clients with application program software. Windows 10 professional 32 and 64 bit as the operating system. While the software on the server uses Linux OS and PHP programming language. Data and information include infrastructure data, device data, server data and data on staff, students and lecturers at STMIK Rosma. So the need for the sustainability of this system is increasingly important. Problems that have existed in the STMIK Rosma infrastructure, such as those related to information security vulnerabilities. If this problem cannot be fixed in a sustainable manner, it will have an impact or risk on the sustainability of this infrastructure, especially the academic community. This study uses NIST SP 800-30 as the method used to solve these problems. Keywords: Information Security, NIST SP 800-30, Infrastructure, Risk Assessment

The purpose of this thesis is to produce tangible results in providing comfort or convenience in controlling electrical appliances, including turning on or off lights at home and controlling other electrical appliances. The method used in making the Design of Control System for Electrical Equipment Using Bluetooth Based on the Atmega 328 Microcontroller is a prototype. This research method consists of several stages, library research, analytical methods, design and implementation methods. The results achieved are reducing the number of fires due to electrical short circuits and increasing aspects of comfort and convenience for users as well as people with disabilities and the elderly, who find it difficult to stand or to reach lights and the implementation of infrastructure devices, where a series of these tools can work after bluetooth devices are available in the community. android smartphones. connected to the bluetooth module connected to the arduino microcontroller. Basically, using the principle of this tool, the user must be able to operate a smartphone based on the Android operating system. The conclusion is that this equipment has been tested and can be used as a controller of power tools with a lightweight android smartphone via a Bluetooth connection without having to press the switch button.

This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

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".

Recently, the need for cellular telecommunication services in Indonesia refers to a very large number. This customer growth rate must be balanced with infrastructure development. PT. Telkomsel carries out scheduled maintenance or maintenance activities on BTS devices. Based on these problems, the research carried out by the author aims to find out and understand the repair or repair procedures on computerized BTS devices at PT. Telkomsel, Karawang. The result of the research is that it is known that the application of a computerized system at PT. Telekomunikasi Selular GraPaRi Karawang helps the process of repairing BTS devices in meeting information needs. To monitor damage to BTS equipment, it is done by means of an alarm monitoring system using the iManager u2000 software.