Informasi laba sering menjadi sasaran rekayasa manajemen untuk memaksimalkan kepuasannya karena ada pihak yang memperhatikan laba sehingga mendorong manajemen untuk melakukan tindakan dalam mengelola laba atau manajemen laba. Salah satu tindakan manajemen laba yang sering dilakukan oleh beberapa perusahaan untuk mempercantik laporan keuangannya adalah perataan laba. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt to equity ratio, bonus plan dan income tax terhadap perataan laba. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa return on assets berpengaruh positif dan signifikan terhadap perataan laba, debt to equity ratio dan bonus plan berpengaruh negatif dan signifikan terhadap perataan laba, sedangkan income tax tidak berpengaruh signifikan terhadap perataan laba.
 
Kata Kunci: perataan laba, return on assets, debt to equity ratio, bonus plan, income tax.

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.
 

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

Science and technology will facilitate human work. However, on the other hand it will increase competition. In facing intense competition, it is necessary to have competent human resources. Students are expected to be academically prepared, in the form of knowledge and skill readiness to face increasingly fierce competition. One way to see student competence is to look at learning outcomes that can be represented by the exam scores taken. The midterm exam (UTS) is a form of exam which is an assessment component. By knowing the UTS scores, the lecturer knows the distribution of students in terms of academic competence. For this reason, it is necessary to group (clustering) using the k-means algorithm as a consideration for lecturers in forming student study groups based on UTS value clusters.

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Computer network technology is developing rapidly, and wired networks are being replaced by WiFi technology.
The limitation of the WiFi coverage area is the main problem with this technology. Therefore, it is necessary to design for optimal placement of access points.
This study analyzes the need for access point placement at KSOP Tanjung Mas Port, Semarang, where the need for internet connection via WiFi is very high.
Simulation Annealing and Trilateration method is used in this study to determine the position of the access point. With the point blankspot method can be reduced.

Internet technology is currently developing rapidly, the need for internet in the community in the current era of the COVID-19 pandemic is increasing because studying and working can be done at home. By utilizing technology, processing customer bill payment data will be faster because of the ease of use. To support the implementation of this inseparable development of Information and Technology, a website-based internet bill payment system was created with the aim of making it easier for customers to make payments and check payment history and provide convenience for the field of collection in checking accounts receivable data so that they can be followed up in accordance with standard operating procedures. applicable. So that customers feel comfortable because they don't need to be constantly reminded regarding missed payments. The design of the internet service bill payment system is described by Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The design of the system prototype uses the PHP programming language and the PostgreSQL database. From this study, it was found that the website-based internet bill payment system was running well. In appearance, the website is responsive to many browsers. Meanwhile, in terms of functionality, the system can perform the functions of each feature.

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.