<p>Penelitian ini bertujuan untuk mengetahui hubungan antara kecerdasan emosi dengan<br /> resiliensi ditinjau dari jenis kelamin pada remaja yang tinggal di panti asuhan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional dan komparatif. Sampel penelitian yaitu 55 remaja yang tinggal di panti asuhan yang dipilih dengan teknik purposive sampling di Kabupaten Karanganyar. Kriteria responden yaitu remaja berusia 12-21 tahun dan tinggal di panti asuhan selama lebih dari 1 tahun. Alat ukur menggunakan skala resiliensi dari Connor dan Davidson (2003) dan skala kecerdasan emosi dari Schutte, Malouff, Hall, Hagegerty, Cooper, Golden, dan Domheim (1998). Analisis data menggunakan uji korelasi product moment pearson dan t-test. Hasil penelitian menunjukkan bahwa: pertama, ada hubungan positif antara kecerdasan emosi dengan resiliensi pada remaja yang tinggal di panti asuhan dengan (r) sebesar 0,552 memiliki signifikansi 0,000 (p&lt;0,05). Kedua, ada hubungan positif antara kecerdasan emosi dengan resiliensi remaja laki-laki dengan (r) sebesar 0,640 memiliki signifikansi 0,003 (p&lt;0,05) dan remaja perempuan dengan (r) sebesar 0,516 memiliki signifikansi 0,001 (p&lt;0,05). Ketiga, tidak terdapat perbedaan antara remaja laki-laki dan perempuan panti asuhan dalam hal kecerdasan emosi dengan (p=0,149; p&gt;0,05) maupun resiliensi (p=0,917; p&gt;0,05). Keempat, skor<br /> resiliensi dan kecerdasan emosi remaja yang tinggal di panti asuhan berkategori sedang.</p>

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders.
The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Flourishing is a subjective experience when positive emotion, engagement, positive relationships, meaning and accomplishment combine effectively (Seligman, 2011). Previous research found that engagement is not related to artistic activity (D'raven & Pasha-Zaidi, 2016), even though painting is an artistic experience with a sense of emotion, happiness, etc. (Winarno & Aryanto, 2016). The Association of Mouth and Foot Painting Artists (AMFPA) is an international association of painters with physical disabilities in which painters do not have hands and therefore rely on their mouths or feet when painting. This study aims to describe the flourishing of painters with physical disabilities who [the] are members of AMFPA. The method used in this research is a qualitative method with a phenomenological approach to capture the phenomena experienced by the participants as closely as possible (Smith, 2009). Interviews by telephone (conducted during the Covid-19 pandemic situation) and limited observation were carried out on 3 participants (male, aged 41-54 years) during March - November 2020, only once. Each interview session lasts 90-120 minutes by telephone. The validity of the data was tested using data triangulation, namely interviewing the significant other (Bachri, 2010), such as spouse, siblings and co-workers of the participants. The results of this study indicate that one of the elements of flourishing, namely engagement, is also experienced by painters with physical disabilities. Other findings show that the different backgrounds and experiences of each painter can have an impact on their flourishing experiences.

Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production

Organizational control is needed by both business and non-business organizations, business organizations have the main goal of getting profit and for non-businesses it has a goal for public services. Village-Owned Enterprise (BUMDes) "Rukun Makmur" is located in Jetak Village, Semarang Regency and has three types of business units, including the Stationery and Photocopy Sales Business Unit, the Material Sales and Heavy Equipment Rental Business Unit (Molen), and the Non-Cash Food Assistance Business Unit (BPNT). The purpose of community service activities is to identify weaknesses in organizational control that exist in the Village-Owned Enterprise (BUMDes) organization and provide recommendation for appropriate strategies for the development of BUMDes.It is hoped that BUMDes managers will get a better understanding of the organizational control conditions and strategies that should be carried out.

Bauran pemasaran adalah salah satu cara untuk memenangkan keunggulan kompetitif yang berkelanjutan baik untuk perusahaan baik untuk perusahaan yang menghasilkan barang atau jasa. Bauran pemasaran dirancang untuk menentukan arah, tujuan keputusan pemasaran dalam bisnis yang berkaitan dengan segmentasi pasar, identifikasi target pasar, dan elemen bauran pemasaran. Penelitian ini bertujuan untuk: mendapatkan gambaran tentang peran strategi pemasaran untuk meningkatkan penjualan.Penelitian ini menggunakan metode analisis kualitatif deskriptif dengan mengumpulkan data menggunakan metode observasi, wawancara dan dokumentasi, kreadibilitas penelitian menggunakan triangulasi, serta dalam analisis interaksif dengan menggunakan analisis teknis berupa reduksi data, oresentasi data, dan penarikan kesimpulan.Hasil penelitian ini menunjukkan bahwa upaya yang dilakukan oleh Ayam Geprek Sako Blora 1 dalam meningkatkan penjualan adalah: (1) menjual produk menggunakan kualitas terbaik, mempertahankan dosis resep, dan menyediakan beberapa varian produk (2) menentukan harga jual sesuai dengan kualitas dan rasakan dan sesuaikan harga bahan baku (3) pilih lokasi yang strategis dengan menyediakan tempat makan yang nyaman dan tempat parkir yang luas (4) membuat papan nama, promosi dari mulut ke mulut dan memberikan layanan lebih banyak.  Kata kunci = kualitas produk, varian produk, harga, lokasi, promosi

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan, promosi, dan kepercayaan terhadap loyalitas nasabah pada KSP Anugerah Mandiri cabang Mranggen.                                                       Populasi atau subjek dalam penelitian ini adalah nasabah KSP Anugerah Mandiri cabang Mranggen selama 3 tahun terakhir. Sampel yang digunakan dalam penelitian ini adalah 98 responden dengan menggunakan teknik puposive sampling. Instrumen yang digunakan dalam penelitian ini adalah berbentuk kuisioner dan dalam pengukuran berbentuk skala likert, dengan mengujinya menggunakan bantuan SPSS. Teknik pengujian data yang digunakan dalam penelitian ini meliputi uji validitas dengan analisis faktor, uji realibilitas dengan Alpha Cronbach, dan uji asumsi klasik dan analisis linier berganda, untuk menguji dan membuktikan hipotesis penelitian.                                                       Hasil penelitian ini menunjukan bahwa kualitas pelayanan, promosi, dan kepercayaan berpengaruh positif dan signifikan terhadap loyalitas nasabah.                       Kata Kunci : Kualitas Pelayanan, Promosi, Kepercayaan, dan Loyalitas Nasabah.  

Cultivation activities on mug bean lands have the potential to cause N2O emissions. Efforts to reduce N2O emissions through the selection of low-emission mug bean varieties. The study was conducted at the Experimental Garden of the Agricultural Environment Research Institute, Jaken, Pati, Central Java, in July 2018 until October 2018. The experimental design used was a randomized block design with six replications and four mug bean varieties: (1), Gronong (2), Menthik (3), PB and (4), Vima 3. Parameters measured were flux and N2O emissions, plant height, number of leaves, number of branches, leaf greenery, weight of 100 seeds, yield of dry beans per tile, and yields. The results of the analysis showes that PB varieties produced N2O emission values for the lowest 1 (one) growing season of 0.17 kg ha-1season-1. Meanwhile, from the results of productivity, the Menthik variety has the highest average yield of dried seeds, which is 1.38 tons ha-1. PB varieties have a higher average weight of 100 seeds (6.28 grams 100 seeds-1). So, in mung bean varieties that produce low emissions, not necessarily have high productivity as well. Greenhouse gas mitigation strategies, especially to reduce N2O emissions can be done by selecting varieties, balanced by good soil treatment, and effective and efficient fertilization.