The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.

Popular antihypertensive drugs used are amlodipine (besylate) in generic and branded generic tablets. To ensure that a drug is of good quality and efficacy, evaluation of the physical quality of the tablet is very important. This study aims to determine the results of the physical evaluation of generic and branded amlodipine (besylate) tablets that are currently available for purchase. This type of experimental study involves random sample selection. Testing was carried out on three samples of generic amlodipine (besylate) tablets and one sample of branded generic tablets. The physical evaluation of the tablets carried out was uniformity of weight, uniformity of size, hardness, friability, and disintegration time as part of the physical examination. The test results showed that generic tablets 3 and branded generics met the requirements of the Indonesian Pharmacopoeia.
 
 

Additionally, the corporate sector is undergoing simultaneous changes due to the rapid growth of digital technology. The improvement of customer experience and operational efficiency were the main areas of these adjustments. The goal of this study is to ascertain the advantages of Augmented Reality as a novel technology in relation to marketing and consumer happiness. Approaches to the potential and difficulties of augmented reality were discovered using the literature review technique in a number of business domains, including property, MSMEs, and e-commerce. Augmented reality lowers return rates for specific items, boosts trust, and enhances real-time product presentation. Notwithstanding its advantages, AR has drawbacks that should be taken into account, such expensive technology and the reaction of new users. This body of literature offers a summary of.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This study discusses the application of religious moderation in an effort to build a peaceful and tolerant community in Tewang Kadamba Village, Central Kalimantan. This village is known for its cultural and religious diversity, where the Dayak Kaharingan tribe is the majority of the population while Hinduism, Islam, and Christianity live side by side harmoniously. However, there are challenges related to the lack of motivation in worship activities and the shortage of Islamic religious teachers in the village. This is a serious concern because it can affect the social and religious life of the community. The Tewang Kadamba Village KKN Team took the initiative to empower the community through strengthening religious values ??by involving the younger generation and cadres in the religious teaching program. This program is expected to encourage positive changes in religious life and social life in the village. This study uses the Participatory Action Research (PAR) method and literature study, with the aim of evaluating the effectiveness of the religious teaching program in improving the understanding and practice of religious moderation values ??among the Tewang Kadamba Village community. It is hoped that the results of the study can provide useful suggestions for the development of religious teaching programs in Tewang Kadamba Village, so that they can support the formation of a religious, tolerant, and peaceful society

Penelitian ini bertujuan untuk mengetahui bagaimana analisis rasio keuangan terhadap evaluasi kinerja keuangan perusahaan PT Anugerah Sparepart Sejahtera Tbk Tahun 2022-2023 ditinjau dari rasio likuiditas, rasio solvabilitas dan rasio profitabilitas dengan menggunakan data sekunder. Sample penelitian yaitu laporan keuangan perusahaan 2 tahun terakhir 2022 dan 2023 yang meliputi neraca dan laporan laba rugi. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Hasil penelitian analisis rasio terhadap PT Anugerah Sparepart Sejahtera dilihat dari rasio likuiditas bahwa perusahaan dalam keadaan likuid yang berarti perusahaan memiliki kemampuan untuk memenuhi kewajiban lancar yang dimiliki walaupun terjadi fluktuasi nilai rasio pada setiap tahunnya. Dilihat dari rasio solvabilitas bahwa perusahaan mampu dalam memenuhi seluruh kewajibannya baik jangka pendek dan jangka panjang dengan menggunakan aktiva dan ekuitas yang dimiliki perusahaan walaupun nilai rasio mengalami fluktuasi setiap tahunnya. Dan jika dilihat dari rasio profitabilitas bahwa perusahaan dinilai belum mampu mempertahankan tingkat keuntungan perusahaan dan belum bisa memaksimalkan kinerja perusahaan dalam menghasilkan laba yang produktif.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

The purpose of this study was to determine the relationship between students' literacy skills and the ability to solve math story problems in class IV at SDN BULUH 1. The research approach used in this study was quantitative research with a correlational type of research. The sampling technique uses non-probability sampling, namely the total sample. The research instrument used was a test sheet. Before the test instruments are used in research, they must first carry out validity tests, reliability tests, item difficulty tests, and discriminating power tests so that the test instruments used in research are appropriate for use in the data collection process. The prerequisite test used in this study is the normality test and linearity test. Test the hypothesis of this research data using the Pearson Product Moment correlation and determination test. The results of the data hypothesis test showed a significant positive relationship between students' literacy skills and the ability to solve math story problems for grade IV SDN Buluh 1. The results of data analysis using Pearson Product Moment were proven by the acquisition of rcount < rtable = 0.659 < 0.433 with the acquisition of a significance level of 0.001 < 0.05 including the interpretation of the strong category. Meanwhile, the determination test obtained a value of 43.4%. Based on the analysis it was concluded that the relationship between students' literacy skills and the ability to solve math word problems contributed 43.4%. The level of ability to solve math word problems was 43.4% influenced by students' literacy skills, while 56.6% was influenced by other factors.

Financial report preparation training held at UMKM Ani Catering is carried out in a community service program. The owner of the Ani Catering business does not have the ability to manage financial reports, but tries to advance and develop his business. The financial reports made in this training are still simple, the goal is to be easy to understand and easy to implement. The financial statements to be prepared include balance sheets, income statements and cash flow statements. With these financial reports, business owners know that the business they are running is profit or loss, and can separate their personal finances from their business finances.

Community service activities carried out by the Pekanbaru LP3I Polytechnic service team were in the form of workshops with the theme of increasing understanding of Article 21 income tax calculations for students of SMK Ibnu Taimiyah Pekanbaru. Based on the information we got, there are still many people/taxpayers who do not understand how to calculate PPh 21 at least to calculate PPh 21 on their own income and from Ibn Taimiyah Vocational School students, the material they receive about PPh 21 at school is still not in detail, the discussion has not yet been reached. PPh 21 is owed to taxpayers, for that reason this socialization is carried out for SMK students majoring in Accounting which aims to make them understand the stages of calculating PPh 21. This socialization is about how to calculate PPh article 21 for taxpayers who are already working because the students of SMK Ibnu Taimiyah who majoring in Accounting does not rule out the possibility that upon graduating from school he immediately works in the Company as a financial staff or accounting staff who performs the calculation of Income Tax Article 21 for employees who work in the company or at least for the calculation of Income Tax Article 21 on the income he receives ( himself) . With this workshop, it was hoped that the participants will have knowledge, understanding and be able to calculate Income Tax Article 21 starting from the calculation of gross income, net income,  non-taxable income and calculating income tax payable based on a predetermined tax rate.