This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

The advancement of information technology especially in computerized systems is snowballing. It is also backed by a range of demands from industry/ companies that want to abandon the conventional way of conducting business operations to the use of information technology. MÈMORE is a company engaged in the decoration and crafts industry. The company is now using a computerized system in the form of Microsoft Excel software to monitor the company's income and expense and the company often maintains a separate report in a special book. However, this causes problems for these businesses as there is no more efficient method for data processing or for handling the income and expense. In order to solve the problems of the company, a computerized system of financial management is required that will be tailored to the problems and needs of the owner of the business in order to support the company's growth with reliable, managed, and safe financial data. The system can also differentiate its use between the owner and the employee. It is useful for ensuring the confidentiality and protection of company revenue and expenditure data. 

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time.
The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial.
The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.