Modernity has brought quite significant changes and impacts, especially on social and economic changes. Pedicab drivers are one of the units in society that is experiencing a major impact from the modernization process, they are threatened with losing their jobs, causing the problem of not being able to meet their daily needs. This research aims to provide insight regarding the analysis of pedicab drivers in facing modernity, so that they are expected to have good knowledge regarding the social and economic changes that occur in the community of pedicab drivers at Jember stasion. This research uses qualitative research methods through a phenomenological approach. The basic theory used in this research is the functional structural theory proposed by Talcott Parson. Data collection in this research used interviews, observation, and documentation.

Merge is the origin of the word merger that we currently know, which comes from a word which means in Indonesian, namely to combine or fuse. According to the definition of the Encyclopedia of Banking and Finance, merger itself is defined as combining two or more entities or companies, where the large one takes the small one and then the one who continues the business usually uses the same name. Meanwhile, according to the republican government, a merger is defined as a legal act carried out by two or more companies to merge with another existing company and then the merging companies are dissolved.

The purpose of learning discipline is to teach behavior. When teaching kids to give up, the key is asking them to do the right thing for the right reasons. What is initially external because of pressure from parents or the external environment, but then becomes something internal and integrates with the child's personality, then it is called discipline. Children learn to play while playing. It is too easy for children to carry out the learning process in a teacher's own way, inseparable from school or homeschooling. This is the world of children, the world of exciting games. The child's world is basically a world of play, especially at an early age.

Fundraising activities have become a common method to achieve various objectives, including charitable activities and gathering funds from investors for companies. However, cases of fund misuse often occur, leading to inappropriate use of funds or even unfair loss. Therefore, an innovative approach is needed to enhance trust and transparency in the fundraising process. In this study, the use of smart contracts on a blockchain network will be employed as a solution to ensure the security and integrity of each transaction in fundraising activities. By utilizing smart contracts, all transactions in fundraising activities can be verified by all users on the blockchain network. Transaction data recorded on the blockchain is permanent and tamper-proof, preventing any manipulation or fund misuse. Leveraging smart contracts and blockchain technology, fundraising activities can be conducted more efficiently, transparently, and securely. This approach helps improve trust among involved parties and reduces the risk of fund misuse

The development of the Bangbeli application is one of the efforts to increase the number of users. However, to ensure that these changes and additions meet the users' needs, user validation is required to verify that the developed application meets the defined business requirements and functionalities, thereby providing benefits to both the company and end users. User acceptance testing aims to determine the respondents' feedback on a system that has been created. The results of this testing yield the user acceptance test results, which consist of three aspects: design interface, user-friendliness, and efficiency. The agreement percentages for each aspect are 69.64%, 71.12%, and 68.76% respectively.

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence

This study aims to analyze the effect of size, inventory intensity and managerial ownership on the effective tax rate in property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The type of research used in this research is descriptive research using a quantitative approach. The population in this study were property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 6 (six) companies with observations for 5 (five) years, so that the total sample is 30 financial statement data. The analysis method used is multiple linear regression analysis method with the eviews 9 (nine) program. The results of the regression test in this study prove that size, inventory intensity and managerial ownership have no effect and are not significant simultaneously on the effective tax rate. While partially size has a significant effect on the effective tax rate, in contrast to inventory intensity and managerial ownership which have no effect to the effective tax rate.

Industry  4.0 develops in Indonesia and the Covid-19 Pandemic, all business process activities are required to be able to adapt by digizing service. For SDN Babadan 01 itself, the business process is still using the old method which requires all processes to be carried out directly face to face such as registration of new students and is not yet effective. Therefore the design of Management and Academic Information System  is needed to support the business processes that are carried out. With the creation of a Management Information System and Academic Information System, it is hoped that it can help facilitate all academic  and non-academic matters at SDN Babadan 01. For data collection , interviews and literature studies were used. This study uses the Zachman Framework which consist of 6 columns and 6 rows. Based on the research that has been done, the design of SIAKAD and SIM at SDN Babadan 01 has resulted. This design can be used as a reference for application developers.

This study aims to examine the effect of tax-deferred assets, tax planning and free cash flow on earnings management. The population in this study are companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using a purposive sampling method, with several predetermined criteria, there are 8 companies with observations for 5 years, so that the total sample is 40 financial report data. The analytical method used is multiple linear regression analysis with the eviews 9 program. The results of the regression test in this study prove that deferred tax assets, tax planning and free cash flow simultaneously influence earnings management. Meanwhile, partially free cash flow has a negative effect on earnings management, while deferred tax assets and tax planning have no effect on earnings management.

This study aims to determine the influence of the audit committee, audit quality, financial distress and capital intensity to tax avoidance. The population in this study is the company property and real estate listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, namely 87 companies. The sample in this study amounted to 12 companies or 60 observation data selected by the methodside purposive. The data used is secondary data obtained from website Indonesia Stock Exchange (IDX) and the analysis used is multiple linear regression analysis with the program Eviews 9. The results of the research show that the audit committee, audit quality andcapital intensity negative and significant effect ontax avoidance, where as financial distress positive and significant effect on tax avoidance. audit committee, audit quality,financial distress andcapital intensity simultaneously significant effect jointly on tax avoidance.