This study aims to determine whether it is necessary to design and implement the interconnection of office administration applications (Srikandi) with licensing service applications (SiCantik Cloud). This research is classified as case study research which is qualitative research. Research data was collected using in-depth interviews, direct observation and documentation methods. To test the credibility of the data, a triangulation test was carried out. The results of this study indicate the need to design and implement the interconnection of the Srikandi application with the SiCantik Cloud application at the One-Stop Integrated Investment and Licensing Service, Sorong Regency.

<p> </p><p>This study aims to determine the effect of Tax Socialization, Tax Sanctions, and Service Quality of Tax Officers on MSME Taxpayer Compliance.The population in this study are individual taxpayers and MSME entities registered at the KPP Pratama Pati Regency. Samples were taken as many as 100 respondents using the incidental sampling method, namely a sampling technique where the distribution of questionnaires in this case was carried out to respondents who were willing or willing to be asked for data by researchers. While collecting data using a questionnaire.  The results of this study indicate that Tax Socialization has a significant positive effect on Taxpayer Compliance, Tax Sanctions have a significant positive effect on Taxpayer Compliance, and Service Quality of Tax Officers has a significant positive effect on Taxpayer Compliance, and Tax Dissemination, Tax Sanctions and Service Quality of Tax Officers simultaneously significant positive effect on Taxpayer Compliance.</p><p> </p><p> </p>

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.

<p class="AbstakIndo"><em>Papaya (Carica Papaya L.) IPB 9 (calina) variety is a papaya fruit that has thick, sweet flesh and very high fruit productivity. During the transportation process of papaya, mechanical damage (bruises, abrasions, weight loss) and physiological damage often occur, which can cause papaya decrease in quality during storage before consumption. The purpose of this study was to determine changes in the quality of papaya after 2-hour transportation simulation. The research design used a randomized block design (RAK) with the treatment of the position of the fruit in the packaging, which was stored horizontally (KS1) and vertically (KS2) during the transportation simulation process. Papaya hat has been simulated for transportation is stored at 18–2</em><em>0</em><em>^o</em><em>C for 12 days. </em><em>Q</em><em>uality of papaya weight loss stored for 12 days for KS1 reached 7.34% and KS2 reached 7.43%. </em><em>H</em><em>ardness quality of papaya  stored for 12 days for KS1 is 0.84 kgf, and for KS2, it is 0.76 kgf. </em><em>Q</em><em>uality of papaya skin color after 12 days of storage decreased the freshness of the papaya fruit, but it was still fit for consumption. </em><em>T</em><em>otal dissolved solids content after being stored for 12 days for KS1 reached 11.45% and KS2 reached 11.32%.</em><em></em></p>

The purpose of this study was to find out and analyze the strategies that can be used by the City Government of Magelang in implementing SPM (Minimum Service Standards) as an effort to fulfill basic services for the citizens of the city of Magelang, covering education, health, public works and spatial planning, public housing and residential areas, peace, public order, and community protection, and social affairs. The analytical method in this research is a qualitative case study. The data used is primary data obtained through interviews, observation and documentation which includes the efforts, constraints and strategies of the City Government of Magelang in achieving 100% of the SPM implementation target. The research findings show that there are several efforts as a strategy that can be carried out by the City Government of Magelang in targeting the implementation of SPM. These efforts include establishing the Mayor's Policy on SPM Fulfillment, establishing the Mayor's and Head of Service's Performance Agreement, conducting SPM Target Formulation Consultations with the Technical Ministries, conducting database validation, setting plans for SPM fulfillment in the RPJMD, formulating Action Plans, Cross-Sectoral Coordination, outreach and educating related parties, strengthening supervision, making routine real time evaluation applications, enforcing sanctions and establishing channels for complaints.

Fenomena manajemen laba menggambarkan perilaku manajer yang opportunistik ketika mengelola laporan kegiatan perusahaan pada satu periode tertentu. Untuk mengatasinya, perusahaan dapat menerapkan good corporate governance dan penggunaan jasa KAP Big 4 sebagai upaya untuk mengurangi perilaku manajer yang melakukan praktik manajemen laba. Oleh karena itu, tujuan penelitan ini adalah untuk menelaah serta menemukan bukti-bukti empiris terhadap peranan corporate governance dan kualitas audit yang memoderasi  hubungan leverage dan manajemen laba. Fokus penelitian adalah perusahaan yang bergerak di sektor perbankan  dan tercatat di Bursa Efek Indonesia, tahun amatan  2015 sampai dengan 2019. Data diolah dengan menggunakan regresi linear sederhana dan regresi moderasi. Variabel penelitian ini meliputi leverage, manajemen laba, serta variabel moderasinya adalah corporate governance dan kualitas audit. Pengujian hipotesis menggunakan 186 sampel perusahaan perbankan, diperoleh hasil penelitian yang membuktikan bahwa leverage berdampak positif dan signfikan pada manajemen laba. Corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit dan dewan komisaris independen gagal dalam mengurangi pengaruh leverage terhadap manajemen laba. Namun, variabel kualitas audit ternyata mampu memperlemah pengaruh leverage terhadap manajemen laba. Penelitian ini menemukan adanya pembaharuan temuan yang menyatakan kualitas audit dari KAP Big 4 menghasilkan laporan keuangan yang berkualitas, relevan dan reliable sehingga mampu meminimalkan tindakan manajemen laba.

<p class="BasicParagraph">Kue nastar ialah jenis kue kering yang dibuat dari tepung terigu, gula halus, margarin, dan kuning telur yang diisi dengan selai buah nanas. Ketergantungan Indonesia pada produk terigu impor mengakibatkan harga terigu dipasaran terbilang tinggi, sehinga perlu dilakukan pengurangan penggunaan terigu sebagai bahan utama dalam pengolahan kue nastar dengan subtitusi bahan pangan lokal seperti tepung singkong dan bubuk daun kelor. Penelitian ini menggunakan subtitusi tepung singkong sebanyak 75% dan 100% dan penambahan bubuk daun kelor 3g, 5g, dan 7g. data didapatkan melalui teknik uji organoleptik, selanjutnya dioleh menggunakan <em>uji one way anova </em>dan uji lanjutan <em>duncan.</em> Untuk mengetahui kandungan proximat, vitamin C, dan antioksidan dilakukan uji laboraturium pangan. Perhitungan harga pokok produksi dihitung dalam 1 resep yang menghasilkan 500 gram nastar.  Hasil menunjukkan ¹Kue nastar dengan substitusi tepung singkong dan penambahan bubuk daun kelor terbaik dari uji organoleptik diperoleh dari 75% substitusi tepung singkong dan 3 gram penambahan bubuk daun kelor. ²Kue kandungan gizi substitusi tepung singkong dan 3 gram penambahan bubuk daun kelor memiliki kadar abu 1,12%, protein 6,08%, lemak 3,81%, karbohidrat 53,10%, vitamin C 16,55 mg/100g dan antioksidan 123,60 mg/100g. ³Harga pokok produksi kue nastar dengan substitusi tepung singkong dan penambahan bubuk daun kelor adalah Rp 106.856,-</p>

<p>The goal to be realized in this study is to provide partial or simultaneous empirical evidence of the effect of CAR, NPL, LDR, ROA, DPK on lending.  In this research using secondary data. The sample in this research amounted to 60 data using a purposive sampling technique. In analyzing the data using multiple linear regression analysis test, t test, F test and the coefficient of determination.  Relying on the results obtained in partial and simultaneous research CAR, NPL, ROA have a non-significant positive effect on lending, LDR, DPK have a significant positive influence on lending. The results of the calculation of the coefficient of determination are 99.2% while the remaining 0.8%.</p><p><strong>Keywords </strong>: Lending, CAR, NPL, LDR, ROA, DPK.</p>

This research aims to analyze the factors that influence the perceived value of environmentally friendly products on purchasing behavior for environmentally friendly brand products. The aim of this research is to build a comprehensive model and test the relationship between attitudes towards parent brand and self-brand congruity. Attitude toward green brand extension is used to mediate the relationship between the two constructs, namely the green brand perceived value and green brand purchase behavior. Respondents in this research were users of environmentally friendly fashion, namely Levi's products, The Body Shop in Semarang. The sampling technique used was purposive sampling technique. The questionnaire distributed in this research was 444 respondents. Only 400 questionnaires could ultimately be used in this research. The data analysis technique in this research uses PLS-SEM with WarpPLS version 7.0. The research results show that: (1) attitudes towards the parent brand and self-brand congruity have a positive effect on the green brand perceived value (2) green brand perceived value has a positive effect on attitudes towards green brand extension and (3) attitudes towards green brand extension have a positive effect on green brand purchase behavior.

<em>Noodle is a popular food and mostly consumed by people in Indonesia. The addition of kepok banana corm and beetroot flour as potential local foodstuff is expected to increase nutritional content, especially fibre content in wet noodle product. This research aims to determine the effect of substitution of kepok banana corm and beetroot flour on the physical, chemical, microbiological, and organoleptic qualities of wet noodle, and to determine the best substitution ratio of kepok banana corm and beetroot flour to produce wet noodle with the best quality. This research used a completely randomised design with four treatments are control treatment (100:0:0), A (70:10:20), B (70:15:15), and C (70:20:10) with three repetitions. The results of this research are wet noodles have moisture content of 54,59-62,80%, ash content of 0,79-1,16%, protein content of 3,53-6,60%, insoluble fibre content of 7,81-9,50%, soluble fibre content of 4,84-10,82%, fat content of 2,43-6,48%, carbohydrate content of 25,99-35,56%, and water absorption of 37,38-43,86%. The results of microbiological analysis of wet noodles are ALT 0,43 x 10² to 11,73 x 10² (</em><em>) and AKK 0,08 x 10² to 0,26 x 10² (</em><em>). The best quality of wet noodle is treatment C based on chemical, physical, microbiological, and organoleptic parameters</em>