Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan pada penelitian ini merupakan data yang diperoleh dari laporan keuangan perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2021. Proksi yang digunakan untuk mengukur penghindaran pajak pada penelitian ini menggunakan cash effective tax rate (CETR). Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel dengan menggunakan perangkat E-views versi 12. Hasil dari penelitian ini adalah secara parsial variabel sales growth berpengaruh positif terhadap tax avoidance, sedangkan variabel profitabilitas dan likuiditas secara parsial tidak berpengaruh terhadap tax avoidance.

Abstrac : One of the most important pillars in Indonesia economy is MSMEs (Micro Small Medium Enterprises). But unfortunately, currently the pandemic become the one of the biggest problems for MSMEs to survive. COVID-19 pandemic changed all human lives, especially in the economic aspect. This crises cause income decreased and even so many company terminated their employee. Not only that, there are so many government regulations which cause restrictions to be able to increase their sales transactions of MSMEs products. Unbalanced between production and operation causing loss at their end. Offcourse, in this case, creativity and innovation are needed to be able to survive. Currently, MSMEs must do business development, innovate and keep fighting in the midst of modernization. The utilization of digital platform as the one of media promotion and MSMEs sales channel turned out to be less influential, due to the decrease in consumer purchasing power. Cooperation and support from various parties are needed, especially from government, marketplace and logistic companies that care about MSMEs which affected by the pandemic.

In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.

Perkembangan sektor agrikultur dalam menunjang kemajuan perekonomian di Indonesia membuat peluang usaha semakin besar, sehingga banyak investor yang tertarik pada sektor tersebut. Maka perusahaan agrikultur harus memberikan informasi yang relevan dan andal terkait dengan kinerja perusahaannya serta pengelolaan keuangan perusahaan harus dijalankan dengan baik berdasarkan PSAK 69. Oleh karena itu, tujuan penelitian ini adalah untuk menganalisis bagaimana perlakuan akuntansi aset biologis berdasarkan PSAK 69 yang telah dilakukan oleh salah satu perusahaan agrikultur yaitu PT Astra Agro Lestari Tbk sebagai dasar pengakuan dan pengukuran elemen laporan keuangan. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan pendekatan studi kasus. Sumber data yang diperoleh menggunakan sumber data sekunder yaitu laporan keuangan pada PT Astra Agro Lestari Tbk tahun 2020-2021. Hasil penelitian ini menunjukan bahwa PT Astra Agro Lestari Tbk dalam perlakuan akuntansi aset biologis sudah sesuai dengan PSAK 69 mengenai Agrikultur.

Perdagangan elektronik, yang biasa dikenal sebagai "e-commerce," mengacu pada praktik melakukan transaksi komersial secara online melalui penggunaan jaringan seperti internet.  Transaksi ini mungkin termasuk pertukaran baik komoditas atau jasa.  Pertumbuhan jumlah situs web e-commerce yang berkembang secara signifikan, terutama di Indonesia selama beberapa tahun terakhir Persaingan bisnis tumbuh lebih keras dan lebih agresif dari sebelumnya.  Setiap pemilik toko atau aktor internet bisnis yang beroperasi secara online berusaha untuk mengalahkan satu sama lain dalam hal jumlah kunjungan yang mereka dapatkan.  banyak orang ke halaman web toko internet perusahaan yang mereka miliki.  Ada banyak strategi berbeda yang dapat digunakan untuk meningkatkan jumlah orang yang mengunjungi halaman situs web, khususnya bisnis online. Memanfaatkan blog, optimisasi mesin pencari, memasang iklan melalui google adsense atau halaman penggemar facebook, dan memanfaatkan media jejaring sosial adalah beberapa pendekatan yang lebih umum. Sebenarnya, pola ini telah meningkat selama beberapa tahun terakhir, seperti halnya penggunaan aplikasi seluler (instant messenger) yang tumbuh dengan kecepatan yang tidak kalah cepat dengan web bahkan mengalahkan sistem operasional pada web. Pada penelitian ini pendekatan yang akan dibahas secara lebih rinci adalah salah satu yang berkaitan dengan teknik untuk menggunakan mesin pencari optimasi, juga dikenal sebagai Search Engine Optimization (SEO).  Teknik-teknik ini akan digunakan untuk meningkatkan jumlah pengunjung yang masuk ke halaman situs web, dan juga akan digunakan agar halaman situs web dapat dideteksi atau dilacak dengan baik di mesin pencari.

Pada setiap perusahaan baik Badan Usaha Milik Negara maupun perusahaan swasta senantiasa membutuhkan beberapa faktor penunjang agar perusahaannya dapat beroperasi dan berkembang serta bersaing dengan perusahaan lain. Salah satu faktor penunjang yang sering disebut dengan sumber daya manusia atau karyawan. Karyawan merupakan aset atau modal utama dari suatu perusahaan karena mereka selalu berperan aktif dan menentukan berbagai kegiatan perusahaan dalam usaha pencapaian tujuan perusahaan.
Pada era globalisasi saat ini setiap perusahaan akan selalu dituntut untuk dapat meningkatkan mutu serta produktivitas karyawannya.
Untuk itu diperlukan suatu pelaksanaan program training yang diadakan oleh perusahaan dengan maksud dapat membentuk sumber daya manusia yang memiliki kemampuan untuk bekerja lebih efektif dan efisien serta mampu mengikuti perkembangan dan tuntutan teknologi.
 
Pada penulisan ini, penulis memilih masalah mengenai Hubungan Pelaksanaan Program Pendidikan dan Latihan Terhadap Produktivitas Kerja PT. Biovital Victoria Indonesia.

Recently, china or what we know  as the bamboo curtain country was shocked by the news that one of its 55-years-old citizens from Wuhan, Hubei Province, was infected with a new deadly virus on November 17, 2019. which then spread as a worldwide pandemic. A new type of coronavirus known as SARS-CoV-2 is the cause of this pandemic. In Indonesia, the first case of this virus was found in March 2020. This virus in Indonesia causes an increasing number of deaths, the government’s efforts to accelerate the handling of COVID-19, especially for the aviation sector, by published the circular of the Task Force for the Acceleration of Handling Covid-19 Number 4 of 2020 which limits the travel of people to or from an area  in order to accelerate the handling of the spread of the Covid-19 virus.  This is one of the triggers for the decreased in the number of passengers at  Kupang El Tari International Airport.
This type of research is a mixed type of research  with a comparative descriptive method, which is to compare the period before and during the Covid-19 Pandemic. In this study, the author only wants to explain the existing data. The method used in this study is a mixed method because the variables studied used data in the form of numbers and verbal data obtained from interviews, observations and documentation.
The results of this study can be concluded that the number of passengers in 2019 and 2020 is different.The number of departing passengers at Kupang El Tari International Airport in 2020 are fluctuated. Sometimes up and sometimes down. So, the decrease in the number of passengers from 2019 - 2020 was 44% or 358,324 passengers. So the decrease is significant.

The Covid-19 pandemic is very dangerous and has resulted in many activities being delayed and causing new regulations to prevent it. The Covid-19 pandemic has also had an impact on air transportation modes, especially for Avsec (Aviation Security) officers. The purpose of this study was to determine whether the work environment and discipline had an effect on the performance of Avsec officers at Juanda International Airport, Surabaya. Using the quantitative method a sample of 80 Avsec officers. Data was collected by distributing questionnaires, which were then processed through SPSS version 25. As a result of the study, there was a significant simultaneously and partially significant effect on the performance of Avsec officers with a significance value of 0.00 < 0.05 and a significant value of work environment variable 0, 00 < 0.05 means that the work environment partially affects the performance of Avsec officers, while the discipline variable has a significant value of 0.00 < 0.05, which means that the discipline variable affects the performance of Avsec officers. The effect of work environment and discipline on Avsec (Aviation Security) officers is 69.1% while the remaining 30.9% is influenced by other variables.

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.

Komodo Labuan bajo Airport is one of the companies that offers services in the field of aviation that will use air transportation services,.Before boarding the avsec officer will check the completeness of the trip before entering the area within the airport (check in ).in handling the avsec officer,of course there are several things which is an advantage for the company and Avsec officers,such as in terms of service,for service users so that the output obtained by the company will also be better.knowing the obstacles faced in the service of the airport operator unit during the pandemic.
          The study use a qualitative method.the data sources used are primary data and secondary data.the method or documentation technique used in this study is to obtain interview and observation data based on the results of research that has been carried out.The results of the study show that (1) the optimization of the Airport Operator unit service includes ensuring that passengers meet flight requirements during the covid 19 pandemic.(2) The problem is that many Avsec officers do not comply with health protocols such as crowding,not wearing masks,not keeping their distance,even playing with cellphones while checking passengers,and it happened that one of the passenggers did not meet one flight requirement.however,it is allowed to enter or travel.