Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue.
 The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.
The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.
 

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy. 
 
 

Penelitian ini didasari oleh pentingnya peningkatan keselamatan jalan raya sejak usia dini. Tujuan penelitian ini adalah untuk meningkatkan pemahaman  etika berlalu lintas khususnya dalam konteks marka jalan pada siswa kelas 6  SD Negeri Tegalsari 5 Kabupaten Batang.  Metode penelitian yang digunakan adalah metode pengembangan atau dikenal dengan Research and Development (R&D) yang menerapkan model pengembangan ADDIE. Media puzzle digunakan sebagai alat sosialisasi. Sampel penelitian ini berjumlah 50 siswa kelas 6 SD. Pengumpulan data dilakukan dengan  metode Single-Group Pretest-Posttest Design, dan analisis data dilakukan dengan menggunakan IBM SPSS Statistics, meliputi pengujian normalitas dan validasi. Hasil uji T berpasangan menunjukkan  output sig = 0,000 < 0,005 sehingga hipotesis nol (Ho) ditolak. Hal ini menunjukkan bahwa terdapat perbedaan yang signifikan  pemahaman dan  nilai tambah sebelum dan sesudah menggunakan jejaring sosial. Sebelum sosialisasi dengan materi kuis penandaan, tingkat pengetahuan siswa SD Negeri Tegalsari 5 Batang terhadap marka jalan adalah 41,2 dan setelah sosialisasi meningkat menjadi 80,8. Efektivitas media ini juga diukur dengan nilai N-Gain sebesar 67% yang merupakan media sosial yang cukup efektif.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

The rapid development of technology has attracted the attention of researchers to conduct research, especially on the impact of social media and changes in people's lifestyles on purchasing decisions for Sophie Martin products in Klaten City. This study aims to examine the empirical model: The influence of social media and lifestyle on purchasing decisions for Sophie Martin products in the city of Klaten. The research is a survey research, the data collected is secondary data and primary data by taking the people in the city of Klaten as the object of research. Data collection is in the form of a list of questions (questionnaires) both open and closed questions. In this study, it will be known how much influence social media has on purchasing decisions for Sophie Martin products. The results of the study using the IBM SPSS version 28.0 program stated that social media has a very strong influence on purchasing decisions for Sophie Martin products in the city of Klaten as evidenced by the number of consumers who buy and know Sophie Martin products through social media as much as 67.2% which can be seen from the results. research correlation test with a strong degree of correlation between social media and purchasing decisions. While the regression analysis states that lifestyle has no influence on purchasing decisions for Sophie Martin products. While the correlation analysis states that lifestyle affects 59% with the category of moderate degree of correlation.

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan transformasional, lingkungan kerja, dan kepuasan kerja terhadap kinerja karyawan serta pengaruh faktor-faktor tersebut terhadap kepuasan kerja. Kepuasan kerja juga akan diperiksa sebagai variabel tambahan. Bagian persiapan PT. Prima Sejati Sejahtera Boyolali yang mempekerjakan 239 orang menjadi latar penelitian ini. Ada 150 responden di antara sampel yang dikumpulkan. Analisis jalur adalah pendekatan analitis yang digunakan dalam penelitian ini. Temuan mengungkapkan dampak positif antara dan gaya kepemimpinan transformasional, lingkungan kerja, kepuasan kerja terhadap kinerja karyawan. Hubungan ini keduanya positif untuk kinerja karyawan. Sebagai faktor intervening, kepuasan kerja tidak efektif.

Diabetes mellitus atau yang sering di sebut diabetes ataupun yang kita kenal dengan kencing manis merupakan sebuah penyakit yang paling banyak diderita oleh masyarakat pada zaman sekarang ini dan penyakit ini depat menyebabkan komplikasi kepada penyakit kronis lainnya, yang artinya apabila penyakit ini terus dibiarkan karna kurangnya pengetahuan dalam cara mencegah atau mengobati penyakit ini tentunya akan menyebabkan munculnya penyakit kronis lainnya. Data yang di dapatkan dari Internatonal Diabetes Federatiaon (IDF), Kawasan terbanyak yang menderita diabetes melitus adalah Asia pasifik, dengan jumlah kasus (8.5%) atau sebanyak 138 juta kasus. Pada tahun 2035 jumlah kasus Diabetes akan meningkat menjadi 205 juta kasus di rentang usia 40-59 tahun menurut IDF dan di kawasan Asia Tenggara Indonesia berada di posisi kedua teratas dengan jumlah kasus diabetes melitus sebanyak 9,116.03 kasus, dengan adanya peningkatan jumlah pasien yang sangat signifikan ini maka perlu di bangun sebuah sistem pakar yang dapat mengidentifikasi penyakit diabetes mellitus. Pada penelitian ini Metode/algoritma yang di gunakan adalah algoritma Forward Chaining karna Algoritma Forward Chaining merupakan alogoritma yang melakukan proses pencarian dari masalah atau fakta, setelah fakta tersebut di dapatkan maka menghasilkan kesimpulan dan diperoleh solusi dari permasalahan, Tujuann pembuatan aplikasi ini diharapkan mampu mendiagnosa penyakit Diabetes Mellitus seperti seorang dokter spesialis yang mendiagnosa pasiennya dengan memberikan pertannyaan, dan setiap pertannyaan akan dijadikan panduan untuk menentukan penyakit yang diderita oleh pasien. Setelah didiagnosa dengan mengajikan beberapa pertanyaan maka akan didapatkan Hasil dan ditarik sebuah kesimpulan dari diagnosa penyakit lalu akan di berikan solusi dan obat yang dapat membantu pasien dalam penyembuhan penyakitnya.
Kata kunci: Diabetes Melitus, Algoritma Forward Chaining, Sistem Pakar.

      Dengue Hemorrhagic Fever (DHF) is an acute viral-febrile disease, often characterized by headache, bone or joint pain and muscle, and rash as a symptom. In Indonesia in 2011 there were 65,432 cases with 595 deaths. East Java Province has determined outbreaks of DHF since 2015 in 37 districts / cities, with a total of 3,136 cases of dengue fever and 52 deaths. Pasuruan Regency is one of Kabupeten in East Java with the highest death rate from DHF compared to other regencies or cities, which is 28 people in 2020. There are many factors that can affect, pray the only environment and vector. The purpose of this research is to see the relationship of environmental factors and vector with the incidence of DBD in Pasuruan Regency. This research is an observational research with case control design. The sample in this research were 76 respondents consisting of 38 case groups and 38 control groups representing from 3 sub-districts in Pasuruan Regency (Gempol, Beji and Kraton Sub-district). Data analysis with Chi-Square test. The results showed that there was a relationship between water pH in house (p = 0.005, OR = 5,343), indoor air temperature (p = 0.046, OR = 3,221), air humidity in house (p = 0.049, OR = 3,923) and presence of larvae (p = 0.037, OR = 3.032) with the incidence of DHF in Pasuruan Regency. The most influential factor in increasing the risk of DHF incidence in Pasuruan Regency is the pH of water, the temperature inside the house and the presence of larvae around the house. It needs cross-sector cooperation to pay attention to the condition of environmental sanitation so it will not be a good place for Ae mosquito development. aegypti. Providing counseling to people who focus on the source of the problem, and the community in order to prevent the occurrence of transmission of DHF by breaking the chain of transmission.

Sistem pelaporan hasil penimbangan balita yang masih manual membuat waktu pelaporan lebih lama. Dukungan teknologi dan kemampuan kader dimungkinkan mampu mempercepat sistem pelaporan kepada ahli gizi. Tujuan dari pengabdian masyarakat ini implementasi aplikasi sederhana dalam Pencatatan Laporan Posyandu di Wilayah Kerja Puskesmas Sukorame Kota Kediri. Metode yang digunakan dalam kegiatan ini adalah uji coba link untuk mencatat laporan hasil timbang balita secara online. Tim membuat link yang dibagikan kepada kader untuk melaporkan hasil timbang balita secara online. Tim membuat link evaluasi kegiatan pelaporan online. Hasil pengabdian masyarakat ini menghasilkan respon positif dari seluruh kader. Adapun kendala yang dihadapi adalah gangguan jaringan dan pemahaman terhadap teknologi antar kader yang berbeda.

Waste that cannot be recycled and processed properly will be very dangerous for human health and the environment. Based on data from the Environmental Service of Jambi City, garbage in Jambi City reached a total of 465,693,805 kg/day, and the largest waste generation data was in Alam Barajo District where the waste generated was 75,409,004 kg/day. This research is an observational study that uses a quantitative approach with a cross sectional method. The population of Alam Barajo sub-district is 30,786 families. The sampling technique is a disproportionate stratified random sampling technique. Bivariate analysis using thetest Chi-Square, the relationship between the independent variable and the dependent variable, namely knowledge (p = 0.000), attitude (p = 0.122), support from community leaders (p = 0.607), support from health workers (p = 0.227) with waste management household. There is a relationship between knowledge and household waste management in Alam Barajo sub-district and there is no relationship between attitudes, support from community leaders, support from health workers and household waste management.