This research is motivated by several problems that the writer found at SMA Negeri 1 Canduang in scouting activities. Where in scouting activities there are still students who are not responsible, whereas in scouting the attitudes and actions of responsibility are clearly stated in the ninth Dasa Darma of scouting namely that scouts are responsible and trustworthy, but there are still students who follow scouts who do not carry out their responsibilities this study aims to find out the methods used by coaches in strengthening the attitude of responsibility of students, and what forms of attitude of responsibility are habituated in scouting. This type of research is field research of field research. The results of the study show that scout coaches use advice, prais, attention, reward and punishment methods in strengthening the attitude of responsibility of students who are still lacking.

<p><em>The purpose of this study is to examine the factors that affect firm value. Some of the factors used are profitability, capital structure, and firm size which aims to test profitability, capital structure and firm size empirically that affect the value of companies in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. During 2016-2020, several pharmaceutical companies did not have company assets that were financed from equity or own capital. This is because the factors that affect the value of the company, namely profitability, capital structure, and company size do not have a high value so that the company's assets are financed by debt. However, some of these pharmaceutical companies own their assets financed by equity because these companies are well-known companies and already have stable quality and performance. </em></p><p><em>The population of this study was 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling is using purposive sampling technique, in order to obtain a sample of 10 companies with a total of 50 data in 2016-2020. </em></p><p><em>The results of this study indicate that profitability has a significant effect on firm value, capital structure has a significant effect on firm value, and firm size has no significant effect on firm value.</em></p><p><em>Keywords: Profitability, Capital Structure, Firm Size, Firm Value</em></p>

Abstraksi Efisiensi merupakan salah satu parameter kinerja yang secara teoritis merupakan salahsatu kinerja yang mendasari seluruh kinerja sebuah organisasi. Efisiensi dalam dunia perbankanadalah salah satu parameter kinerja yang cukup populer, banyak digunakan karena merupakanjawaban atas kesulitan-kesulitan dalam menghitung ukuran-ukuran kinerja perbankan. Pengukuran efisiensi perbankan dapat dilakukan dengan 3 pendekatan yaitu; DataEnvelopment Analysis (DEA), Stochastic Frontier Approach (SFA), dan Distribution FreeApproach(DFA). Secara umum ada 3 pendekatan konsep dasar model efisiensi sector financialyaitu cost efficiency, standard profit efficiency, dan alternative profit efficiency. Dalampenelitian ini metode yang digunakan adalah Stochastic Frontier Approach (SFA). Dalam metode ini, profit dimodelkan untuk terdeviasi dari profit efficient frontier-nyaakibat adanya random noise dan inefisiensi. Profit dalam metode ini dipengaruhi oleh fungsiinput dan output, sedangkan input dan output yang digunakan dalam penelitian ini adalah DanaPihak Ketiga, Modal disetor, penempatan pada BI, penempatan pada bank lain, danpembiayaan yang diberikan. Dengan menggunakan metode SFA ini efisiensi perbankan syariahselama tahun 2010 sampai dengan tahun 2013 mengalami efisiensi rata-rata pertahun sebesar94,37 % dan laba perbankan syariah ini sangat dipengaruhi oleh pembiayaan yang diberikan danpenempatan pada Bank Indonesia.Kata Kunci : Efisiensi, Parameter kinerja keuangan Perbankan Syariah, StochasticFrontier Approach (SFA)

<p class="Abstract">The results of the RGEC method research with the Islamic bank financial statements as an intervening variable show that it is on the NPF ratio seen from the Risk profile. This percentage shows that the total problem financing banks do not exist, the total of 11 Islamic banks show good NPF performance results. The highest value is in Victoria sharia bank 4.75% in 2014 and the lowest is in Bca sharia bank 0.1 in 2014. Meanwhile there are several banks that do not include the NPF results in their financial statements. When referring to the provisions of the Indonesian bank which states that the NPF ideal standard is &lt;5%, the performance of the Sharia Banks is in ideal condition. In the implementation of eleven Sharia Banks GCG, not all report the value of GCG at their annual report. In general it can be said that based on the results of self-assessment on the implementation of Good Corporate Governance in 2010 to 2014, the bank received good and very good predicate, although there is difference in value weight of 0.05.</p><p class="Abstract">The earning was measured by ROA ratio, the highest ROA ratio was Sharia Maybank Bank with 4.8% in 2010 and the lowest was 0.35 of Sharia BRI, then in 2012 Sharia Victoria was 6.93 and the lowest was 0.52 of Sharia Bukopin. In 2013 to 2014 ROA of a number of Sharia banks were still at reasonable or stable level.</p><p class="Abstract">The Capital was measured by their CAR during 2010 2014. The percentage of CAR shows that the CAR value was ideal. If it refers to Indonesian Bank provisions regarding minimum capital adequacy requirements (CAR), the best standard or minimum CAR was 8% in ideal condition because it had CAR value exceeding the BI standard provisions.</p><p class="Abstract"><strong>Keywords</strong>: RGEC, NPF, ROA, NOM, BOPO, LDR, GCG</p>

<p>Indonesia uses self-assessment system in income tax collection. This system requires the taxpayer to understand the method of calculating payments and tax reporting in accordance with applicable regulations. The problem faced by many taxpayers who do not understand the tax laws. Taxpayers who do not understand tax law become an obstacle for the implementation of self-assessment system in the collection of income tax. This study will examine empirically the influence of tax knowledge on tax compliance of individuals enrolled in the Tax Office (KPP) Central Java Region I. This study develops previous studies that have been carried out in Indonesia by separating variable tax knowledge into 3 (three) variables i.e. knowledge of tax reporting, tax calculation knowledge, and knowledge of tax payments.Data were collected using a questionnaire that is sent directly to the taxpayer. Questionnaires were sent as many as 200 copies. A total of 196 copies of the completed and can be processed. The test results indicate that the instruments used in this study are valid and reliable. Results of hypothesis testing using regression provides empirical evidence that knowledge of tax reporting, tax calculation and knowledge of tax payments significant effect on tax compliance.</p>