This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia
 
 

<p><span lang="EN-US"><em><span>Masalah ketimpangan pendapatan masih menjadi masalah utama yang di hadapi oleh negara maju dan negara berkembang khususnya Indonesia. Ketimpangan pendapatan memunculkan berbagai dampak masalah. Terbatasnya akses layanan keuangan, literasi keuangan yang rendah bisa meningkatkan ketimpangan pendapatan. Tujuan penelitian ini adalah untuk menganalisis pengaruh antara inklusi keuangan dan literasi keuangan terhadap ketimpangan pendapatan serta menganalisis pengaruh tidak langsung antara inklusi keuangan dan literasi keuangan terhadap ketimpangan pendapatan dengan kredit UMKM sebagai variabel intervening. Penelitian ini menggunakan 34 provinsi di Indonesia pada tahun 2016 dan 2019 sebagai sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Jalur menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel inklusi keuangan dan literasi keuangan berpengaruh terhadap kredit UMKM. Variabel inklusi keuangan dan kredit UMKM berpengaruh terhadap ketimpangan pendapatan sedangkan literasi keuangan tidak berpengaruh terhadap ketimpangan pendapatan. Untuk pengujian hubungan tidak langsung, inklusi keuangan berpengaruh secara tidak langsung terhadap ketimpangan pendapatan melalui kredit UMKM sebagai variabel intervening sedangkan literasi keuangan tidak berpengaruh secara tidak langsung terhadap ketimpangan pendapatan melalui kredit UMKM.</span></em></span></p><p><span lang="EN-US"><em><span>The problem of income inequality is still a significant problem faced by developed and developing countries, especially Indonesia. Income inequality leads to various issues. Limited access to financial services and low financial literacy can increase income inequality. This study aimed to analyse the effect of financial inclusion and financial literacy on income inequality and the indirect impact of financial inclusion and financial literacy on income inequality when MSMEs credit was used as an intervening variable. This study employed 34 provinces in Indonesia in 2016 and 2019 as research samples. The analytical method utilised Path Analysis using the SPSS version 25 program. The findings revealed that financial inclusion and literacy variables affected MSMEs' credit. The variables of financial inclusion and MSMEs credit affected income inequality; on the other hand, financial literacy did not affect income inequality. MSME credit could mediate the effect of financial inclusion on income inequality in analysis path testing. On the other hand, MSMEs credit has not been able to mediate the impact of financial literacy on income inequality.</span></em></span></p>

The study focuses on the Influence of Emotional Intelligence, Compensation and Competence on Employee Commitment (Case Study of the Ciamis Regency Education Office) the problems that arise in the company are caused by this. The problems faced in this study include: 1) How does emotional intelligence affect employee commitment at the Ciamis Regency Education Office? 2) How is financing for employee commitment at the Ciamis Regency Education Office? 3) How is competence related to employee commitment at the Ciamis Regency Education Office? 4) How does emotional intelligence, competence and competence affect employee commitment at the Ciamis Regency Education Office? The objectives of this study are 1). To find out how emotional intelligence affects employee commitment at the Ciamis Regency Education Office, 2). To find out how compensation affects employee commitment at the Ciamis Regency Education Office; 3). To find out how competence affects employee commitment at the Ciamis Regency Education Office, 4) To find out how emotional intelligence, competence and competence affect employee commitment at the Ciamis Regency Education Office. The study uses a descriptive design analysis method with a survey technique. To process the data used Correlation Coefficient Analysis, Multiple Correlation Coefficient, Determination Coefficient. Emotional intelligence towards employee commitment at the Ciamis Regency Education Office with the results of multiple regression tests for the emotional intelligence variable obtained a regression coefficient or ?1 of 0.893 which has a positive relationship level to employee performance. This is in line with the results of the hypothesis test, it is known that the correlation can be said to be significant if the Sig. Value <a (alpa) the calculation results above with a (alpa) = 5% or 0.05 while the Sig. value for the emotional intelligence variable (X1) is 0.000. So from the results of the calculation it turns out that emotional intelligence has a positive effect on employee commitment.

The objective of this study is to examine the impact of organizational culture, communication, and job stress on the performance of employees at Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan. We employed a survey methodology by administering a questionnaire to a sample of employees from the foundation, picked at random. The acquired data was examined using regression techniques to ascertain the correlation between the variables under study. The analytical findings suggest that a favorable company culture exerts a substantial impact on employee performance. The values, conventions, and behaviors within a corporate culture have a significant impact on enhancing employee motivation, engagement, and performance. Furthermore, the establishment of efficient communication channels between management and employees is also crucial in enhancing work performance by fostering a clearer comprehension of organizational objectives, job responsibilities, and valuable input. Nevertheless, research has demonstrated that work-related stress has a detrimental impact on the performance of employees. Elevated levels of stress can disrupt employee focus, drive, and psychological well-being, resulting in diminished productivity and job excellence. These findings indicate that Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan's management should strengthen a favorable organizational culture by emphasizing the principles of cooperation, creativity, and employee assistance.

Penulis menyumbangkan sedikit usaha dan pemikiran untuk membantu usaha kecil bertahan dan tumbuh dalam segala situasi. UMKM Desa Magrove enu, jahe instan merupakan produk makanan dalam bentuk bubuk, minuman jahe instan digunakan untuk menciptakan produk yang hemat dan memiliki banyak manfaat kesehatan yang disukai oleh semua kalangan mulai dari anak-anak hingga orang dewasa karena sangat mudah disajikan dan bisa juga diminum untuk orang tua, muda atau bahkan anak kecil. penulis berusaha memberikan solusi dan inovasi untuk meningkatkan penjualan dan mengembangkan produk UMKM Magrove di era teknologi yang berkembang. Penulis mencoba membuat label baru untuk UKM jahe instan. . Dengan label yang menarik dapat meningkatkan minat konsumen. Konsumen lebih tertarik dengan label daripada produk yang tidak memiliki label. Label mampu menjadi identitas dan akan masuk dalam ingatan konsumen, hal ini sangat mempengaruhi konsumen jika konsumen berniat untuk membeli kembali.

<p class="Abstract">The tool used to carry goods is a trolley. To simplify the process of carrying goods using a trolley, the trolley can be combined with robot technology. In order for the trolley robot to see objects or the surrounding atmosphere, it needs a sense that can be integrated with a sensory system that can sense the presence of an object, namely an ultrasonic sensor. An ultrasonic sensor is a device that captures the motion of an object and converts it into a sound reflection that can be read and processed by a computer. This sound reflection is an input signal that will be processed on a computer to produce information that is useful for certain purposes on the system. From the results of the tests that have been carried out, the performance of the Arduino Uno DIP-based automatic robot carrier prototype with ultrasonic sensors is in accordance with the design. Where for advanced control, the ultrasonic sensor still responds well to hand objects, bags, hats, plastic, clothes, and books, at a distance of 50 cm. Then for the right turn and left turn control, the ultrasonic sensor responds well to objects at a distance of 5 cm, and for reverse control, the ultrasonic sensor still responds well to objects at a distance of 11 cm-20.5 cm. Furthermore, the ultasonic sensor still responds well in reading hand objects at a distance of 50 cm, when given a load with a weight of 1.0 kg-3.0 kg, where the prototype still moves forward even though it starts to become unstable and experiences a decrease in speed. When given a load of 3.5 kg, the prototype does not move forward or has an error. So it can be concluded that the maximum load of the goods carrier robot prototype is 3 kg.</p><p> </p><p class="IndexTerms"><strong>Keywords</strong>: Design, Prototype, Carrier, Arduino, Ultrasonic Sensor.</p><p> </p><p class="Abstract" align="center"><strong>ABSTRAK</strong></p><p class="Abstract">Alat bantu yang digunakan untuk membawa barang adalah troli. Untuk mempermudah proses membawa barang dengan menggunakan troli, maka troli dapat dikombinasi dengan teknologi robot. Supaya robot troli dapat melihat objek atau suasana sekitarnya dibutuhkan sebuah indra yang dapat terintregasi dengan sistem indra yang dapat merasakan keberadaan suatu objek, yaitu sensor ultrasonik. Sensor ultrasonik merupakan perangkat yang berfungsi menangkap gerak suatu objek dan mengubahnya ke dalam bentuk refleksi bunyi yang dapat dibaca dan diproses oleh komputer. Refleksi bunyi ini merupakan sinyal masukan yang akan diproses pada komputer dapat menghasilkan informasi yang berguna untuk keperluan tertentu pada sistem. Dari hasil pengujian yang telah dilakukan, kinerja prototipe robot pembawa barang otomatis berbasis Arduino Uno DIP dengan sensor ultrasonic sesuai dengan perancangan. Dimana untuk kontrol maju, sensor ultrasonic masih merespon dengan baik terhadap objek tangan, tas, topi, plastik, baju, dan buku, pada jarak 50 cm. Kemudian untuk kontrol belok kanan dan belok kiri, sensor ultrasonic merespon dengan baik terhadap objek pada jarak 5 cm, dan untuk kontrol mundur, sensor ultrasonic masih merespon dengan baik terhadap objek pada jarak 11 cm-20,5 cm. Selanjutnya sensor ultasonic masih merespon dengan baik dalam membaca objek tangan pada jarak 50 cm, saat diberi beban dengan berat 1,0 kg-3,0 kg, dimana prototipe masih bergerak maju walaupun mulai tidak stabil dan mengalami penurunan kecepatan. Pada saat diberi beban 3,5 kg, prototipe tidak bergerak maju atau error. Sehingga dapat disimpulkan bahwa beban maksimal prototipe robot pembawa barang adalah 3 kg.</p>

This study aims to find out how well the loan capital program is running in improving the community's economy through the Community Self-Reliance Agency using a qualitative descriptive method. Data collection in this study was carried out through observation, interviews for primary data collection and documentation. The results showed that the revolving loan program at BKM Maju Makmur, Kajeksan Village, Tulangan District, Sidoarjo Regency was running well according to the expected goals. The community is very enthusiastic about this revolving loan program because they no longer need to borrow money from installment banks. in its management, the BKM is very transparent and can convince the public that the program provided by the government can work according to its objectives, namely the utilization of the community's economy. The existence of a revolving loan program really helps the community in improving their economy such as providing venture capital. But from the results of the research, there were also a few problems where some people did not want to be responsible for repaying each month. Therefore, in order for the revolving loan at BKM Maju Makmur to continue to run, people who do not want to repay it pay more attention, such as being given sanctions in the form of fines so that it does not have an impact on the people who need the loan. Apart from that, this research can also contribute to carrying out loan revolving to empower the community's economy through the BKM capital program.Penelitian ini bertujuan untuk mengetahui seberapa berjalannya program permodalan pinjaman bergulir dalam meningkatkan perekonomian Masyarakat melalui Badan Keswadayaan Masyarakat menggunakan metode deskriptif kualitatif. Pengumpulan data dalam penelitian ini dilaksanakan melalui observasi, wawancara untuk pengumpulan data primer serta dokumentasi. Hasil penelitian menunjukkan bahwa program pinjaman bergulir yang ada di BKM Maju Makmur Desa Kajeksan Kecamatan Tulangan Kabupaten Sidoarjo sudah berjalan dengan baik sesuai dengan tujuan yang diharapkan. Masyarakat sangat antusias adanya program pinjaman bergulir ini karena mereka tidak lagi membutuhkan pinjaman uang dari bank cicilan. dalam pengelolaannya pihak BKM sangat transparan dan bisa meyakinkan Masyarakat kalau program yang diberikan oleh pemerintah ini bisa berjalan sesuai tujuan yakni memberdayakan ekonomi Masyarakat. Adanya program pinjaman bergulir sangat membantu Masyarakat dalam meningkatkan peekonomiannya seperti memberikan modal usaha. Tetapi dari hasil penelitian juga ditemui sedikit permasalahan dari Sebagian Masyarakat tidak mau bertanggung jawab untuk mengangsur tiap bulannya. oleh karena itu, agar pinjaman bergulir di BKM Maju Makmur agar terus berjalan lebih diperhatikan Masyarakat yang tidak mau mengangsur seperti diberikan sanksi berupa denda agar tidak berdampak pada Masyarakat yang membutuhkan pinjaman tersebut. selain itu, penelitian ini juga dapat memberikan kontribusi dalam menjalankan pinjaman bergulir untuk memberdayakan ekonomi Masyarakat melalui program permodalan BKM.

Stress is the body's reaction to various demands of life and may become the triggering factor in the emergence of disorders or diseases. Parents who experience stressful conditions will affect social anxiety in children. Stress is hard to avoid in life. Social anxiety in children can occur due to the parent's experience of stress. The study aimed to determine the relationship between parents' stress and social anxiety levels among children in Sukun District, Malang City. The design of the research was analytic observation with cross-sectional. The instrument used was a stress and social anxiety level questionnaire. The sampling technique was simple random sampling. The population in this study was 40 parents who live in the Sukun District RT 03, and 32 respondents were included as study participants. The results of the Spearman-rank test showed a relationship between parents' stress and social anxiety levels among children in Sukun District with p = 0.000 (p 0.05). This study concludes that the respondents have high stress and mild social anxiety in children.

This study aims to determine and describe the strategy model for increasing the Village Development Index (IDM) seen from environmental resilience, economic resilience, and social resilience. This study uses a qualitative descriptive method. The results of the study indicate that the strategy model for increasing the IDM from environmental resilience is still less than optimal in underdeveloped villages and developing villages. Although developing villages are better than underdeveloped villages, there are several problems such as potential disasters that have not been handled properly, especially landslides. In terms of economic resilience, developing village communities have a better diversity of livelihoods than underdeveloped villages. Access to trade facilities and financial institutions is limited in both villages, although developing villages have alternatives through BUMDes. In terms of social resilience, access to education and health in both villages is quite good, although the BPJS membership rate is still low. In terms of housing, developing villages have recorded almost equal access to clean water, sanitation, and electricity, while underdeveloped villages have not reached 100%. Access to information and communication in both villages is available, but not yet optimal.

This study focuses on the analysis of Human Resource Planning, Recruitment and Job Analysis Affecting Employee Performance of PD. Gunasalma Kawali, Ciamis Regency. The formulation of the problem in this study is to analyze the effect of Recruitment and Job Analysis on employee performance of PD. Gunasalma Kawali, Ciamis Regency. The purpose of this study is to determine the Human Resource planning of PD. Gunasalma Kawali, Ciamis Regency employees, to find out the Recruitment of PD. Gunasalma Kawali, Ciamis Regency employees, to find out the Job Analysis of PD. Gunasalma Kawali, Ciamis Regency employees and to find out the effect of Human Resource planning, Recruitment and Job Analysis on Employee Performance of PD. Gunasalma Kawali, Ciamis Regency. Respondents in this study were 50 employees of PD. Gunasalma Kawali, Ciamis Regency. The research method used is to use a quantitative research method. Then the data was analyzed using Multiple Regression Analysis, Simultaneous Test, Partial Test and Determination Coefficient. The results of this study indicate: That the three variables affect employee performance. For the Human Resource Planning variable, the b1 value in the model is 0.893. For the Recruitment variable, the b2 value in the model is 0.742. For the Job Analysis variable, the b3 value in the model is 0.697. So the influence of HR Planning, Recruitment and Job Analysis on Employee Performance in the model is 75.6%, and 24.4% is influenced by other factors or causes.