This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

Pelayanan yang berpusat kepada pasien merupakan inti dari mutu pelayanan kesehatan di rumah sakit. Perawat memiliki peran penting dalam menjaga mutu kualitas asuhan pelayanan bagi pasien. Perawat Penanggung Jawab Asuhan (PPJA) harus memiliki kompetensi yang unggul agar dapat memberikan asuhan terbaik selama 24 jam bagi pasien. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan perawat tentang konsep PCC dan peran PPJA. Metode yang digunakan dalam pengabdian masyarakat antara lain metode ceramah, tanya jawab dan pemodelan. Kegiatan pengabdian masyarakat ini dilakukan melalui Zoom CloudMeeting serta melibatkan 227 perawat dari beberapa rumah sakit. Melalui kegiatan abdimas ini diharapkan perawat PPJA mampu menerapkan asuhan keperawatan yang berpusat kepada pasien sehingga mutu layanan keperawatan semakin meningkat.Kata kunci: Mutu Keperawatan; Patient Centered Care; Perawat Penanggung Jawab Asuhan
AbstractPatient-Centered Care (PCC) is the core of the quality of health services in hospital. Nurseshave an important role in maintaining the quality of service care for patients. Primary Nurseof care must have superior competence in order to provide the best 24 hour care for patients.This community service aims to increase nurse’s knowledge about the PCC concept and therole of Nurse in Charge. The methods used in community service include lecture, question andanswer and modelling methods. This community service though Zoom Cloud Meetings andinvolved 277 nurses from several hospital in Indonesia. Through this community serviceactivity, it is hoped that nurses will be able to implement the PCC to the patient so that thequality of nursing service will increase.Keyword: Nursing Quality; Patient-Centered Care, Primary Nurse

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting