The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

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. 

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

This study's objective is to examine the influence of servant leadership on turnover intention and the impact of organizational affective commitment as a mediator between these two relationship constructs. This investigation employs a quantitative methodology by surveying restaurant employees in Surabaya using questionnaires. Utilizing Structural Equation Modeling Partial Least Square (SEM PLS), the collected survey data were analyzed. 78 restaurant employees participated in this investigation as respondents. According to the findings of this study, servant leadership and affective organizational commitment have a significant negative effect on turnover intention. In addition, affective organizational commitment can substantially and negatively moderate the relationship between servant leadership and turnover intention. In this research, both theoretical and practical implications are discussed.

Factors Influencing Economic Growth on the Growth of Sharia Stock Investors in Indonesia in 2015-2021
 Stocks have recently been increasingly in demand by the majority of people in Indonesia, many phenomena have occurred including economic problems, crises, politics, and others, but these fluctuations do not affect people's interest in buying Islamic stocks. This study aims to determine the effect of the dollar exchange rate, inflation, and economic growth on the growth of stock investors in Indonesia.
This type of research is descriptive research which is analyzed using quantitative analysis. The data used are the financial reports of Islamic banks in Jambi through the Financial Services Authority (OJK), in the period from March 2015 to December 2021. The prerequisite analysis test was carried out using the normality test, muticolinierity, heteroscedasticity, and linearity tests. Furthermore, the data were analyzed using multiple linear regression analysis.
Based on the results of the study, it can be concluded that during the period from 2015 to December 2021, the dollar exchange rate has no significant effect on the growth of Islamic stock investors and inflation has a significant negative effect on the growth of Islamic stock investors in Indonesia, GRDP has a significant effect on the growth of stock investors in Indonesia. and simultaneously the Dollar Exchange Rate, Inflation, and Economic Growth are significant for the Growth of Stock Investors in Indonesia.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur menggunakan metode Simple Additive Weighting (SAW). Pemilihan perguruan tinggi terbaik merupakan proses yang kompleks karena terdapat berbagai faktor yang perlu dipertimbangkan, seperti kualitas pendidikan, biaya kuliah, dan fasilitas yang disediakan. Untuk mengatasi kompleksitas tersebut, metode SAW digunakan untuk memberikan bobot atau nilai penting pada setiap kriteria dan membandingkan perguruan tinggi di Kabupaten Kotawaringin Timur untuk menemukan yang paling sesuai dengan kebutuhan pengguna. SPK dirancang untuk membantu calon mahasiswa dalam memilih perguruan tinggi terbaik dengan cepat dan efektif, memberikan informasi yang akurat dan terpercaya. Penelitian ini menyimpulkan bahwa metode SAW dapat menjadi solusi yang efektif untuk masalah pengambilan keputusan dan SPK yang dikembangkan dapat membantu pengguna dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur

A Cafe is a place to eat and gather with a more comfortable atmosphere, there are many cafes that exist and are developing in Seruyan district, giving rise to an increase in the economy and the government is expected to be able to help cafes in the Seruyan area, most cafes are managed by young people so that it can have a positive impact if they are in provide support from the government.
Therefore the researcher created a decision support system to help related parties to choose the best cafe. This decision support system is designed to provide an objective picture of the cafes in Seruyan.
The method used in this study is the SAW (Simple Additive Weighting) method, which is an SPK method used to select various objects that are used as the best alternative from the many existing alternatives, with the criteria used namely location, atmosphere, menu, price, service and cleanliness.
With this decision-making system, it is hoped that it can help several parties, such as the tourism office and also the UMKM and industry cooperative services to become a source of reference if you want to develop SMEs and businesses in Seruyan District