This study aims to examine and analyze the effect of tax planning, profitability, and liquidity on firm value with board diversity as a moderating variable. The population in this study is manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2019. The sampling method used purposive sampling with a total final sample of 60 companies. The analytical technique used is Moderating Regression Analysis (MRA). The results of the analysis show that the independent variable, namely profitability, has an influence on firm value. Meanwhile, tax planning and liquidity have no effect on firm value. And board diversity cannot moderate the effect of tax planning, profitability, and liquidity on firm value.Keywords: tax planning, profitability, liquidity, board diversity, firm value  

The purpose of this research study is to understand the extent to which the implementation of Islamic boarding schools through the strengthening contained in Law Number 18 of 2019 concerning Islamic Boarding Schools. This is very important and is not only interpreted as a form of state intervention but also makes pesantren capable of strengthening in the context of community empowerment. Through a normative juridical approach, it is hoped that this study will be able to see a careful perspective on existing problems related to the implementation of Islamic boarding schools in the context of empowering the community. The method used is normative juridical. The results of the study show that in order to achieve these goals, pesantren should balance it through strengthening the curriculum. In addition, pesantren must also prepare derivative regulations in accordance with the provisions in Law Number 18 of 2019 concerning Islamic Boarding Schools and their derivative regulations.    Tujuan dari pengkajian penelitian ini adalah untuk mamahami sejauh mana penyelenggaraan pesantren melalui penguatan yang terdapat dalam Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren. Hal ini sangatlah penting yang bukan hanya dimaknai sebagai bentuk intervensi negara akan tetapi menjadikan pesantren mampu melakukan penguatan dalam rangka pemberdayaan masyarakat. Melalui pendekatan yuridis normatif diharapkan kajian ini mampu melihat perspektif secara cermat atas masalah yang ada terkait penyelenggaraan pesantren dalam rangka memberdayakan masyarakat. Metode yang digunakan adalah yuridis normatif. Hasil penelitian menunjukkan untuk mencapai tujuan itu semua maka sudah semestinya pesantren mengimbanginya melalui penguatan kurikulum. Selain itu pesantren juga haruslah menyiapkan peraturan turunan sesuai dengan ketentuan dalam Undang-Undang Nomor 18 Tahun 2019 Tentang Pesantren dan peraturan turunannya.        

This study aims to determine the security of cryptocurrency trading and the legal protection of cryptocurrencies in Indonesia. Provide education and information in an effort to minimize losses when making cryptocurrency investment transactions. This study uses a normative juridical research method and a statutory regulation approach by reviewing news and literature related to the problems of this research. The results of the research can be said that the legality of crypto assets has been regulated in Law No. 10 of 2011 concerning Law No. 32 of 1997 concerning Commodity Futures Trading directly by the Commodity Futures Trading Supervisory Agency (Bappebti) so that its legality can be accounted for.  However, security in cryptocurrency transactions is still minimal because cyber crimes such as hacking, scamming and phishing are still common. Therefore, the novelty of this research is an explanation that cryptocurrency investor customers must choose crypto assets that have been registered by Bappebti and crypto investor customers are required to use a cryptocurrency exchange platform that has an operational permit from Bappebti in order to reduce the risk of crypto investor customers experiencing losses caused by the platform cryptocurrency exchanges and crypto assets that are not licensed by Bappebti.Penelitian ini berutujuan untuk mengetahui keamanan trading cryptocurrency dan perlindungan hukum cryptocurrency di Indonesia. Memberikan edukasi dan informasi guna upaya meminimalisir kerugian saat melakukan transaksi investasi cryptocurrency. Penelitian ini menggunakan metode penelitian yuridis normatif dan pendekatan perundang-undangan dengan mengkaji berita dan literatur yang berkaitan dengan permasalahan penelitian ini. Hasil dari penelitian dapat disimpulkan bahwa aset crypto telah diatur legalitasnya dalam Undang-Undang   No 10 Tahun 2011 tentang perubahan atas Undang-Undang No 32 Tahun 1997 tentang Perdagangan Berjangka Komoditi yang secara langsung diawasi oleh Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) sehingga legalitasnya dapat dipertanggungjawabkan. Namun keamanan dalam bertransaksi cryptocurrency masih minim karena kejahatan cyber seperti hacking, scamming dan, phising masih sering terjadi. Oleh karena itu kebaharuan dari peneliitan ini berupa penjelasan bahwa nasabah investor cryptocurrency harus memilih aset crypto yang telah terdaftar oleh Bappebti dan nasabah investor crypto diwajibkan untuk menggunakan platform cryptocurrency exchange yang telah mendapat izin operasional dari Bappebti guna mengurangi resiko nasabah investor crypto mengalami kerugian yang diakibatkan oleh platform cryptocurrency exchange dan aset crypto yang tidak memiliki izin Bappebti.    

This study discusses the credit agreement of banking and non-banking financial institutions requiring the existence of a collateral that must be done first in order to be able to make credit. A loan agreement with a fiduciary guarantee is the procedure chosen to adapt to the growth of the business world and the needs of the community. This research explains about the transfer of fiduciary collateral objects without the collector's approval and also about the application of legal protection in the practice of fiduciary engagements to the collectors. The borrower must have good intentions to properly maintain the collateral. About Fiduciary collateral, borrowers are not allowed to exchange, loan or lease to other parties for goods that are used as objects of fiduciary collateral, if the collecting party does not agree. It is legally valid that the fiduciary giver has taken an action that diverts the object of the fiduciary collateral being carried out, if the party receiving the fiduciary does not give written consent. The practice of legal protection for creditors has not yet reached the maximum point, this is because there are still many factors that put emphasis on creditors when they want to execute collateral objects themselves.Penelitian ini membahas mengenai perjanjian kredit lembaga keuangan perbankan maupun non perbankan mewajibkan dengan adanya suatu agunan yang harus dilakukan terlebih dahulu agar dapat melakukan kredit. Perikatan pinjaman dengan agunan fidusia adalah prosedur yang dipilih untuk beradaptasi dengan pertumbuhan dunia usaha serta keperluan masyarakat. Riset ini menjelaskan tentang pengalihan objek agunan fidusia tanpa persetujuan penagih dan juga mengenai penerapan proteksi hukum dalam praktik perikatan fidusia kepada pihak penagih. Peminjam harus memiliki tujuan yang baik untuk menjaga barang agunan dengan baik. Tentang jaminan fidusia peminjam tidak diperbolehkan menukar, mengagunkan maupun mengontrakkan kepada pihak lain terhadap barang yang dijadikan objek agunan fidusia, apabila pihak penagih tidak setuju. Hal tersebut secara sah bahwa pemberi fidusia telah melakukan tindakan yang mengalihkan objek agunan fidusia yang dikerjakan, apabila pihak yang menerima fidusia tidak memberikan persetujuan tertulis. Untuk praktik perlindungan hukum pada kreditur belum mencapai titik maksimal, hal tersebut dikarenakan masih banyak faktor yang menjadikan titik berat kepada kreditur saat ia ingin mengeksekusi sendiri benda jaminan.  

Bantuan sosial merupakan salah satu program pemerintah untuk mensejahterakan masyarakat agar menjadikan kehidupan yang lebih baik. Terutama bagi masyarakat yang kurang mampu dalam hal ekonomi. Akan tetapi tidak semua orang akan mendapatkan bantuan sosial karena beberapa faktor penyebab. Untuk mengatasi permasalahan yang ada maka pemerintah mengadakan program bantuan sosial bagi masyarakat kurang mampu dalam hal ekonomi. Pada penelitian ini penulis menggunakan Algoritma Klasifikasi Dataminig yaitu Algoritma C4.5 untuk memprediksi masyarakat dalam memperoleh bantuan dana sosial. Sampel data diambil dari data penerima bantuan sosial kecamatan binong, kabupaten Subang. Dari hasil pengujian digunakan tes Cross Validation dan Confusion Matrix. Hasil yang diperoleh untuk nilai Accuracy Algoritma C4.5 adalah sebesar 100.00%, nilai untuk Precision sebesar 100.00%, dan nilai untuk Sensitivity atau Recall sebesar 100.00%. Dengan demikian Algoritma C4.5 merupakan algoritma dan teknik terbaik untuk Memprediksi Masyarakat dalam memperoleh Bantuan Dana Sosial.

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange
The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E

The presence of ojek-online in Banyumas Regency turned out to be able to provide satisfaction for its customers, especially in Banyumas Regency. many as ojek-online in the Banyumas Regency and surrounding areas so that very many unemployed and already working residents are now working as ojek-online because in addition to the benefits achieved, it also has its own charm. Although it has received criticism from both the government and conventional ojek, slowly the existence of ojek-online can now be received positively by the wider community in Indonesia, especially in Banyumas Regency, because in addition to the easy ordering method, it also saves time, costs and energy.
The presence of ojek-online turns out to be very helpful for public transportation, especially in certain rural areas where no transportation is available or transportation is available but time is limited, so the presence of ojek-online brings fresh air and bright hope in increasing population mobility in remote areas that are difficult and expensive to transport.
 

Instagram is a new media that is advancing very rapidly, in Instagram, there are many users or perpetrators of citizen journalism, to find out whether @jktinfo has used Instagram's features as well as possible and to find out if @jktinfo is included in the new respected media. The method used in this research is descriptive qualitative which is done through observation and documentation from @jktinfo. The @jktinfo account has fulfilled the features and is also interactive several times to create a two-way communication where @jktinfo provides information related to citizen journalism, according to McQuaill's theory it can be said that @jktinfo is an account that is good in management and leads to something higher.

Services to residents in RW 10 Kayumanis, Matraman sub-district, if you want to make a cover letter for RT, the RW still experiences a manual system by coming directly to the RT secretariat's house. The problem is that it often happens that the RT is not at home. To overcome administrative problems, the author makes a web-based administration application in the Kayumanis village by changing the procedure from manual to computerized and to provide the best service for residents. The system development method used is SDLC starting from requirements making needs analysis of procedures in data services at the local RT, both designs making data service system designs using use case modeling, activity diagrams and proposal diagrams, the third stage of implementation is implementing from design to source. code according to the flow, the last stage of testing is testing the population administration service application accompanied by the head of the local RT.

 The purpose of this study is to understand the impact of Covid-19 on the world that had consequences on global economic conditions, one of which is the inflation that occurred in several developed and developing countries. Furthermore, the purpose of this study is to understand the extent of the role of the Indonesian government, which is not only considered a successful country in dealing with Covid-19 but also in 2022 Indonesia as the host of the G20 meeting and the G20 presidency. Through the normative legal approach methodology, this research has produced several results that are conveyed in the legal politics carried out by Indonesia in the context of world inflation through the G20 agreement instrument. The Indonesian government, among others, communicated to the disputing countries, namely Russia and Ukraine to maintain economic stability even though they were in a state of war. In order to build the commitments of the G20 countries, the Indonesian government should emphasize the cooperation agreement and joint commitment to building the global economy through the instrument of agreement which must later be ratified by each country.Tujuan dalam kajian ini adalah untuk memahami atas dampak Covid-19 yang ada didunia telah memberikan konsekuensi terhadap kondisi ekonomi global yang salah satunya dampak tersebut adalah dengan adanya inflasi yang terjadi di beberapa negara maju dan berkembang. Lebih lanjut tujuan dalam kajian ini untuk memahami sejauh mana peranan pemerintah Indonesia yang bukan saja dianggap negara yang berhasil dalam menangani Covid-19 akan tetapi juga pada tahun 2022 Indonesia sebagai tuan rumah pertemuan G20 dan Presidensi G20. Melalui metodologi pendekatan hukum normatif penelitian ini telah menghasilkan beberapa hasil yang disampaikan diantara politik hukum yang dilakukan oleh Indonesia dalam rangka inflasi dunia melalui instrumen kesapakatan G20. Pemerintah Indonesia diantaranya melakukan komunikasi kepada negara yang bersengketa yakni Rusia dan Ukraina untuk tetap menjaga stabilitas ekonomi meskipun sedang dalam kondisi perang. Dalam rangka membangun komitmen negara G20, sudah seharusnya pemerintah indonesia menekankan kesepakatan kerjasama dan komitmen bersama dalam membangun ekonomi global melalui instrumen perjanjian yang nantinya harus diratifikasi oleh setiap negara.