The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference.
Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

The behavior of changing the use of technology for business actors is very rapid. Information of system is form of data that has been processed through a certain model into information that can be used by the recipient in making decisions.
Some MSME actors with a Data List of product images and detailed information on their products to be marketed to customers using laminated paper. Marketing information using the Website implements CMS with E-Catalog as an alternative solution. Reader and Viewers can view the Catalog privately or together. The treatment of the Plugin model with the CMS that has been embedded on the website is reliable because it is online.
Several list images are displayed on WhatsApp Status and social media to introduce products to the public with the aim of increasing sales volume and selling in the market. This is an obstacle if one day people need pictures but do not have complete detailed information. High purchasing power is expected to be created from the spread of E-Catalog regarding products from MSMEs that have been installed on the E-Catalog website. Websites with online CMS can be opened on any device by requiring an internet connection, making it easier for marketing and complete information for consumers, customers and MSME business players.

Tujuan penelitian ini adalah untuk mengetahui pengaruh komitmen organisasi dan kepuasan kerja terhadap turnover intention karyawan Alfamart Se-Kecamatan Sawan. Teknik analisis yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linier berganda, t-test, analisis determinasi dan uji f-test. Hasil Penelitian menunjukkan bahwa komitmen organisasi berpengaruh terhadap turnover intention karyawan Alfamart Se-Kecamatan Sawan dari hasil pengujian hipotesis dengan uji t-test menunjukkan bahwa komitmen organisasi berpengaruh negatif dan signifikan terhadap turnover intention. Kepuasan kerja berpengaruh terhadap turnover intention karyawan Alfamart Se-Kecamatan Sawan dari hasil pengujian hipotesis dengan uji t-test menunjukkan bahwa kepuasan kerja berpengaruh negatif dan signifikan terhadap turnover intention. Hasil uji F didapat nilai F-hitung > F-tabel, (17,659 > 3,29), ini menandakan bahwa variabel komitmen organisasi dan kepuasan kerja berpengaruh bersama-sama terhadap turnover intention dengan tingkat signifikan 0,000 < 0,050.

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. 

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast.
With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

Penelitian ini melatarbelakangi pengguna internet di Indonesia, dimana internet sudah sangat berkembang menjadi suatu tempat untuk pasar global yang cukup luas untuk perdagangan, munculah sebuah sistem baru yaitu E-commerce. Sebagai suatu E-Commerce besar Indonesia yaitu tokopedia. Tokopedia didirikan sejak 2009, tokopedia mampu menyediakan suatu sarana penjualan kepada customer untuk customer sehingga siapa pun bisa membuka toko online milik sendiri yang mampu melayani calon pembeli di seluruh Indonesia dan memiliki fasilitas untuk mempertemukan penjual dengan pembeli, memberikan informasi dari customer ke customer, sarana mencari referensi produk. Produk yang dapat dijual pada Tokopedia merupakan barang baru yang dijual dengan harga yang sudah ditentukan oleh tokopedia sendiri. Tujuan dari penelitian ini untuk dapat mengetahui pengaruh dari dimensi-dimensi tersebut terhadap kepuasan para pelanggan dengan melihat kepada setiap indikator yang ada pada Service Quality beserta besaran dari pengaruh terhadap kepuasan pelanggan Tokopedia di kabupaten karawang. jenis penelitian yang dipakai yaitu jenis penelitian kuantitatif, data yang dikumpulkan dengan cara menyebar kuisioner dan di olah dengan menggunakan IBM SPSS statistic. Hasil penelitian ini dapat menunjukan bahwa tingkat kepuasan pelanggan signifikan.

The aim of this study is to describe the development of an innovative art-based analytical method in portrait methodology. This article exemplifies how forms of multimodal analysis can be integrated into portraiture frameworks and provides a fluid qualitative "recipe" for researchers interested in applying the portrait method. The study described in this article examines the teaching of vulnerability and resilience using poetry and the visual arts as integral elements of the portraiture process. Portraiture is a qualitative, feminist, artistic method based on ethnography and phenomenology for depicting, understanding and interpreting complex human experiences. This study leads to the methodological development of the three steps of analysis in the portrait process: Sketch, poetic expression and artistic expression. This phase of data analysis emphasizes the richness of the methodological snapshot and focuses on engaging the researcher in creative, intuitive and associative processes. – The studies presented in this article are examples of qualitative research that pushes methodological boundaries and focuses on the role of intuition, association, and creativity in research

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 describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program
The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.