Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.
 
Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Classification is one of the most widely used techniques in machine learning. Text classification is the process of classifying data according to pre-determined groups or classes. Where in most cases, text classification uses labeled training data to obtain the rules used to classify test data into predefined groups. In this study, it is proposed to use CountVectorizer for Indonesian text classification which will be compared with TF-IDF Term Weighting and its three feature levels, namely Character Level, Word Level and N-gram Level as feature extraction which is implemented together with Naive Bayes classification and the BPPPTIndToEngCorpusHalfM dataset. To compare the classification performance, this study uses 10-Fold Cross Validation and Split Data using a ratio of 90:10, while to evaluate the accuracy of the authors using the F1-Score and AUC with the hope that this study will get good accuracy results so that it can be used as a reference to be developed using another method. The F1-Score accuracy obtained in this study was 0.93 and the AUC score was 0.95.

Tujuan penelitian ini adalah membangun Sistem Informasi Arsip Digital Kartu Catatan Siswa Berbasis Web.  Aplikasi ini  untuk membantu sistem pengelolaan dan pengendalian data catatan siswa yang semula masih dilakukan secara manual di lingkungan SMK Negeri 5 Semarang. Permasalahan pada saat mengelola dan mencari arsip lama yang terdapat dalam catatan pada buku-buku lainnya yang terletak parsial dari bulan ke bulan pada setiap bulanya.
Penelitian ini dengan menggunakan pendekatan penelitian dan pengembangan atau Research and Development dengan merujuk pada tahapan RND milik Soegiyano. Tahap ini di mulai dari tahap potensi dan masalah, pengumpulan data, sampai pada tahap implementasi produk, sehingga dapat menghasilkan data yang akurat saat melaporkan catatan siswa bermasalah dan menentukan surat peringatan dan pemanggilan terhadap orang tua wali murid.
 
Kata Kunci : Sistem Informasi, Arsip Digital, Kartu Catatan Siswa, Berbasis WEB, Metode R&D

Abstract
Bell is certainly no stranger to education. In general, the bell still uses human power to ring it. It is still rare in the world of education to use an automatic bell that can work alone according to a predetermined time in the teaching and learning process. The purpose of the design of automatic bells at STIKOM Tunas Bangsa Pematangsiantar is to facilitate the work of picket officers and optimize the time for teaching and learning. The work process of this tool is to input the predetermined lesson time into the Arduino Uno Microcontroller using C language in the Arduino IDE Software. After that the microcontroller will read the program schedule hours that have been inputted into the microcontroller. If the program inputted matches the time schedule of today's lesson hours, the bell will automatically output the output in the form of an information notification sound. This tool also has a 16x2 Keypad Shield for setting the manual in the test mode that is matched in the time of the ongoing test and automatically produces notification sound output, where the automatic bell is fully controlled with the Arduino Uno Microcontroller command and the time setting that has been set into the RTC ( Real Time Clock) as a time saver.
 
Keywords: Arduino Uno, RTC, Keypad Shield 16x2, STIKOM Tunas Bangsa

Perilaku keputusan investasi mulai menarik perhatian akademisi internasional. Penelitian ini dilakukan untuk mengetahui pengaruh behavioral finance dengan menerapkan variabel overconfidence, representativeness, mental accounting, loss aversion dan herding terhadap keputusan investasi. Jumlah sampel yang dikumpulkan dan digunakan dalam penelitian berjumlah 203 responden di Kota Batam dan dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa overconfidence, mental accounting, dan herding berpengaruh positif signifikan terhadap keputusan investasi, sedangkan variabel representativeness dan loss aversion tidak berpengaruh terhadap keputusan investasi.

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

ABSTRACT
With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.
 
Abstrak
Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

AbstractAt present electricity consumption in Indonesia is very high, so the costs to be paid for electricityconsumption are also high. Like it or not, everyone must make electricity savings both in terms of lifestyleand in terms of electrical equipment. To support electricity consumption savings, the we took the initiativeto design this Smart Socket Using ESP 32. This socket consists of ESP 32 microcontroller and relays, ESP32 is used as the main system control, while the relay functions to connect or disconnect the electricitybased on control from ESP 32. ESP 32 also has a wifi feature so that this tool can be controlled remotelyduring connection with internet network. From the tests that have been done, the smart socket that hasbeen made can work with a success rate of 100%.Keywords: Electricity, Socket, ESP

Leadership style is one of the factors of employee performance so that a good leadership style will be able to direct and give instructions to the work faced by employees. A good leadership style will also lead to job satisfaction for them, so they will work with feelings of pleasure and joy. Simultaneously, the Transformational Leadership Variable has a significant effect on Employee Performance with a value of Fcount > from Ftable. The result of the Coefficient of Determination (Adjusted R Square) is 0.165, meaning that the Employee Performance variable can be explained by the Transformational Leadership variable and the Meaning in Work variable by 16.5% while the remaining 83.5% is influenced by other variables.

PT XYZ is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : (1) Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, (2) The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, (3) The absence of management of consumer sales transactions thus requiring recording of repeated transactions, (4) The decline in sales turnover in recent months (5). The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on PT XYZ . This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on PT XYZ