The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

Apartment housing has become an option in big city areas, especially as land is becoming increasingly scarce and expensive. Apartment investment is an investor's choice at a time when demand is increasing every year along with the growth of the urban economy. Apartment construction projects begin construction based on appropriate planning to produce buildings of the right quality, cost, and time by minimizing one aspect of risk, namely the project delay factor. This article aims to present studies related to construction project delay factors; apartment buildings; investment analysis; and the impact of project delays on investment interest. The results show that construction delays have an impact on construction costs and time and further research is needed on the effects on investors' investment interest.ABSTRAKHunian apartemen menjadi salah satu pilihan di Kawasan kota besar terlebih lahan yang semakin berkurang dan mahal. Investasi apartemen menjadi pilihan investor di kala kebutuhan yang semakin tinggi tiap tahunnya seiring bertumbuhnya perekonomian di perkotaan. Proyek konstruksi apartemen memulai pembangunan yang didasarkan pada perencanaan tepat guna untuk menghasilkan bangunan yang tepat mutu, biaya dan waktu dengan meminimalkan salah satu aspek risiko yaitu faktor keterlambatan proyek. Artikel ini bertujuan memaparkan kajian terkait: faktor keterlambatan proyek konstruksi; bangunan apartemen; analisa investasi; dampak keterlambatan proyek terhadap minat investasi. Hasil didapatkan bahwa keterlambatan konstruksi berdampak terhadap biaya dan waktu konstruksi dan diperlukan penelitian lebih lanjut efek terhadap minat investasi investor.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

<p><em>Media progress must be seen through the broad communication capabilities that exist today, the shift from simple media to advanced media. The changing face and changes in human development, a cycle that was previously slow and required long interactions, now very simple and fast. One of the transitions is to social media which is widely accessed and has an impact on a person's self-confidence regarding their own body image. Social media is the latest in a series of web-based networking innovations developed to make it easier to convey, take part, offer and structure online organizations so they can spread their content. In this research, a descriptive qualitative study was used to clearly describe the impact of social media on self-confidence regarding body image of Gen Z (1995-2010) in Cimahi City. Social media turns out to have both negative and positive impacts on those who actively access it in everyday life.</em></p>

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

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. 

Sektor kelautan dan perikanan merupakan sektor yang tidak lepas dalam membantu meningkatnya perekonomian Negara. Sektor ini pula menjadi salah satu sektor yang terkena dampak saat pandemi Covid-19. Salah satu daerah yang masih terkena dampak pasca pandemi Covid-19 adalah masyarakat nelayan Marunda sebagai salah satu daerah pesisir laut di Kecamatan Cilincing, Jakarta Utara. Munculnya beberapa kendala di sektor ini memunculkan upaya pendampingan dari Tim Abdimas Task Force 13 Revengers untuk mengatasi kendala-kendala tersebut, melalui observasi berkala, pendekatan berlanjut dengan masyarakat setempat hingga interview untuk menganalisa situasi dan mengidentifikasi masalah yang muncul mengawali pendampingan yang dilakukan mulai dari pembuatan alat tangkap ikan sederhana berupa jaring gillnet, pemasaran dan penjualan hingga pengelolaan ikan mulai dari pembukaan tempat pelelangan ikan yang dapat dihadiri oleh seluruh nelayan hingga pengelolaan ikan asap dengan harga jual yang lebih tinggi, peningkatan potensi wisata pemancingan Marunda dengan cara promotion mix baik secara online maupun offline, serta mengoptimalkan koperasi nelayan melalui sosialisasi kepada para nelayan dan mencanangkan beberapa kegiatan di bawah naungan koperasi nelayan untuk masyarakat di dalam maupun di luar wilayah Marunda dengan harapan dapat meningkatkan potensi nelayan di sektor perikanan pasca pandemi dan seterusnya.

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.