Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

Keberhasilan dalam kegiatan penerimaan mahasiswa baru dapat didukung adanya pemilihan lokasi promosi yang sesuai. Berbagai jenis metode Sistem Pendukung Keputusan (SPK) dapat dimanfaatkan untuk menyelesaikan permasalahan mengenai pemilihan lokasi prioritas promosi yang sesuai. Salah satu pendekatan pengambilan keputusan dengan metode Weight Product (WP) melibatkan beberapa nilai kriteria terkait, dimana setiap nilai perlu untuk dipangkatkan dengan bobot atribut. Metode WP termasuk dalam jenis Fuzzy Multiple Attribute Decision Making (FMADM) dalam SPK. Pendekatan WP ini dipilih karena memiliki cara perhitungan yang mudah, memerlukan waktu yang lebih singkat dalam proses pengambilan keputusan, dan pada saat pembobotan awal dapat dilakukan perbaikan nilai bobot. Studi kasus untuk penentuan lokasi promosi dilakukan untuk membantu pengambilan keputusan dalam mendapatkan mahasiswa baru di kampus IST AKPRIND. Perhitungan algoritma WP ini menggunakan data referensi pada penerimaan mahasiswa baru periode sebelumnya dengan tiga kriteria, yaitu jumlah siswa yang terdaftar pada periode lalu, jumlah sekolah dan jumlah siswa SMA/K pada kabupaten/kota didapatkan preferensi nilai tertinggi 0,061 pada kota Yogyakarta. Lima solusi terbaik diberikan urutan prioritas untuk wilayah promosi mahasiswa baru yaitu Kota Yogyakarta, Kabupaten Bantul, Sleman, Blora dan Cilacap. Hasil penelitian ini memberikan rekomendasi untuk unit terkait dalam memaksimalkan pengambilan keputusan.

Hamil adalah suatu proses alami yang dimulai sejak pembuahan hingga bayi dilahirkan. Saat masa ini, tubuh mengalami perubahan pada berbagai sistem, seperti jantung, pernapasan, hormon, pencernaan, dan otot-tulang. Transformasi pada sistem otot-tulang selama kehamilan terjadi secara bertahap, termasuk peningkatan berat badan yang dapat menimbulkan ketidaknyamanan pada bagian bawah punggung, terutama pada trimester III. Dari sudut pandang biomekanik, pergeseran pusat gravitasi ke depan dapat menyebabkan lutut menekuk ke belakang dan pelvis menjadi tidak stabil, yang pada akhirnya meningkatkan tekanan pada tulang belakang bagian bawah dan otot-otot di sekitarnya, sehingga meningkatkan nyeri. Peneliti mencatat bahwa sebelum menjalani prenatal massage, mayoritas ibu hamil trimester III yang mengalami nyeri sedang berjumlah 24 orang (80,0%). Peneliti mengasusmsikan bahwa salah satu penyebab nyeri punggung yang terjadi pada ibu hamil adalah karena pekerjaan, mayoritas pekerjaan ibu hamil adalah ibu rumah tangga Sehingga perlu diberikan intervensi prenatal massage untuk dapat menurunkan intensitas nyeri pada ibu hamil trisemester III. Setelah dilaksanakan prenatal massage mayoritas ibu hamil merasakan nyeri ringan (76,7%). Prenatal massage dinilai efektif dalam menurunkan nyeri punggung pada ibu hamil trisemester III.

Interesting learning methods can increase children's interest in learning, especially young children. Learning methods using applications on computers, tablets and smartphones are starting to be created according to user needs. One of the Android-based applications that will be created is an English learning application for early childhood. This application consists of a main page which contains material choices, a material page which contains illustrated objects, and a quiz page which is a form of evaluation to train children's memory. The research method for making this application uses the System Development Life Cycle (SDLC). Starting with planning an overview of the application, analysis, design using Unified Modeling Language (UML), designing the application interface, to creating the application using Android Studio. Testing of the applications that have been created is carried out on several Android-based smartphone devices. The results achieved are that this Android application is able to function well and can be used as an English learning medium for young children.

This article discusses the learning systems approach. One approach that can be used to determine. The quality of the educational process is a systems approach. Through systems approach, can be seen various aspects that influence the success of a process. Learning is referred to as a system because it contains components which are interrelated and influence each other. Teachers, students, materials, Methods, media, facilities and infrastructure are components contained in learning. Availability and the effectiveness of each of these components is then determined will determine the success of learning. And the type of research method used is qualitative research where the data we take is based on observation, interviews and documentation.

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
 
 

Kinerja karyawan menjadi salah satu aspek sangat penting dalam perusahaan. Kinerja seorang karyawan dipengaruhi oleh beberapa faktor antara lain yaitu Motivasi, Disiplin, dan Lingkungan Kerja. Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi, Disiplin, dan Lingkungan Kerja terhadap Kinerja Karyawan PT. Ebako Nusantara. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Ebako Nusantara yang berjumlah 700 orang. Dalam pengambilan sampel menggunakan teknik Probability sampling yaitu dengan menggunakan teknik simple random sampling. Sampel dalam penelitian ini berjumlah 88 responden. Metode pengumpulan data penelitian ini yaitu metode survei dengan kuesioner sebagai alat pengumpulan datanya. Penelitian ini menggunakan analisis berganda sebagaai metode analisisnya. Data diolah menggunakan SPSS (Statistical Program for Social Science) versi 25. Hasil penelitian menunjukan bahwa variabel independen Motivasi Kerja (X1), Disiplin Kerja (X2), dan Lingkungan Kerja (X3) berpengaruh positif dan signifikan terhadap variabel dependen Kinerja Karyawan (Y) PT. Ebako Nusantara.

Artikel ini membahas tentang fenomena Wibu di Indonesia, yang berasal dari bahasa Inggris Weeaboo, dan mengacu pada orang-orang non-Jepang yang memiliki obsesi dan kecintaan terhadap budaya populer Jepang. Tujuan dari artikel ini adalah untuk mengeksplorasi dampak fanatisme Wibu terhadap nasionalisme di Indonesia. Metode penelitian yang digunakan adalah kombinasi antara metode kualitatif dan kuantitatif dengan menggunakan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dan kuesioner yang disebarkan kepada responden. Hasil penelitian menunjukkan bahwa fanatisme Wibu dapat menghambat kemajuan nasionalisme dan merusak kesatuan nasional. Sebelumnya belum ada penelitian yang menunjukkan bahwa fanatisme terhadap budaya asing dapat menurunkan nasionalisme. Kontribusi penelitian ini adalah memberikan pemahaman yang lebih dalam tentang fenomena Wibu dan dampaknya terhadap nasionalisme di Indonesia. Artikel ini juga memberikan saran-saran tentang bagaimana cara mengurangi fanatisme Wibu yang berlebihan dan mempromosikan kesadaran nasionalisme.

This research aims to stimulate the understanding of Class XI MIPA 5 students at SMAN 1 Cikeusal through practical work on making a simple calorimeter. This activity was carried out at SMAN 1 Cikeusal. Through this research, it is hoped that students' perception of chemistry subjects as difficult, boring, scary and so on can slowly be reduced so that students' understanding of chemistry subjects can increase. The research method carried out was through a series of activities at SMAN 1 Cikeusal, namely carrying out practical work on making a simple calorimeter using simple tools and materials that are easily found in the surrounding environment and comparing the simple calorimeter tool with the real tool. This activity was held on Wednesday 11 October 2023, which was attended by students of SMAN I Cikeusal Kab. Serang consisting of representatives from class XI Mipa 5 with a total of 40 participants. In carrying out this activity, students showed an enthusiastic and enthusiastic attitude in participating in the learning process, especially during simple practical activities so that the chemical material being studied, namely simple calorimeters, could be understood well. Thus, the aim of the research at SMA 1 Cikeusal can be said to have been achieved because the learning outcomes of students in class XI MIPA 5 SMAN 1 Cikeusal experienced a significant increase after carrying out practicum activities. This is proven by the results of the pretest average score of 87 increasing to 93.5.
 
 

The use of learning media is very important to develop efforts to increase students' knowledge, in line with current technological advances, where the learning process cannot be separated from developments in science and technology. This research aims to develop Google sites-based media on the impact of a life of faith and hope for class VIII students at SMP Negeri 3 Pakkat for the 2023/2024 academic year. This type of research is R&D, with a 4-D model modified into 3D, namely define, design and develop, with a quasi-experimental approach, namely in the form of a nonequevalent control group design. Data collection using questionnaires and pretest-posttest. Data analysis uses the Paired sample t-test formula. The results were obtained by comparing the pretest and posttest results between class VIII-A which used Google sites-based media and class VIII-B which used the lecture method. The results of data analysis show that Google Sites-based media learning can increase students' knowledge on the impact of a life of faith and hope. This can be seen from the initial average score for classes using Google Sites-based media of 67.85, increasing to 82.73 with a difference of 14.88. while the control class used the lecture method with an average score of 70.69 to 79.08 with a difference of 8.39. Based on the results, the final average score for the two classes has a difference of 3.65. It can be concluded that learning using Google sites-based media is more effective than the lecture method in increasing students' knowledge on the impact of a life of faith and hope in class VIII SMP Nwgeri 3 Pakkat for the 2023/2024 academic year.