Perkembangan cara kerja industri telah mengarah kepada sistem sharing economy. Kepemilikan asset tidak lagi berpusat pada kepemilikan satu orang. Siste berubah menjadi peer-to-peer economy menjadikan pola kerja dalam industri dikaitkan dengan pola kerja kemitraan. Kemitraan yang termasuk dalam ranah hukum perdata menyebabkan tidak adanya perlindungan hukum terkait dengan ketenagakerjaan yang melindungi tenaga kerja dalam hubungan kemitraan dalam hak dan kewajibannya. Saat ini, kemitraan yang dilaksanakan terjalin tanpa keseimbangan antara pihak-pihak yang berkepenitngan yang memberi kesan bahwa salah satu pihak dituntut lebih banyak disbanding pihak lainnya sehingga kerap kali menyebabkan perselisihan. Tujuan penelitian ini untuk mengetahui pola kerja kemitraan di era ekonomi berbagi yang ada di PT.X. Penelitian ini menggunakan pendekatan yuridis normatif dengan pendekatan perundang-undangan dan kontekstual. Data primer diperoleh dari wawancara dengan pihak manajemen perusahaan dalam hal ini divisi HR dan mitra kurir. Hasil penelitian menunjukkan hubungan kemitraan antara perusahaan e-commerce dengan mitra kurir belum memenuhi prinsip-prinsip kemitraan yaitu kesetaraan atau keseimbangan, transparan dan saling menguntungkan dan terdapat unsur-unsur dari hubungan kerja yang terjadi yang diindikasikan dari adanya perlakukan kepada mitra sebagai pekerja pada hubungan kerja.

Futsal merupakan olahraga yang membutuhkan ketahanan fisik yang lebih dibandingkan dengan sepak bola. Banyaknya tenaga yang dikeluarkan oleh pemain mengakibatkan kelelahan sebelum pertandingan berakhir. Kelelahan dapat menyebabkan seseorang mengalami dehidrasi dan menurunkan performa. penelitian ini bertujuan untuk mengetahui pengaruh pemberian air kelapa dan air gula aren terhadap status hidrasi dan performa pada pemain futsal SMK Makarya 1 Jakarta. Metode yang digunakan adalah Quasi Eksperimen dengan pendekatan Nonequivalent Control Group Design. Teknik pengambilan sampel menggunakan Purposive Sampling diperoleh sebanyak 18 responden. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air kelapa muda, air gula aren muda dan air mineral (p-value=0,00) terhadap status hidrasi. Terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air kelapa muda dan air gula terhadap performa (p-value=0,027 dan p-value=0,028). Tidak terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air mineral terhadap performa (p-value=0,917). Adanya peningkatan status hidrasi dan performa lebih tinggi pada kelompok air kelapa dibandingkan dengan air gula aren dan air mineral. Kesimpulan dari penelitian ini adalah kelompok yang mengonsumsi air kelapa muda lebih efektif meningkatkan status hidrasi dan performa.

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained  9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
 
 

Technology developments in the era of the industrial revolution 4.0 provide many opportunities to improve supply chain performance and performance. The existence of the waste processing industry as a business has prospects for development, given the large amount of waste generated by the community and the need for several processed products. PT A reduced the amount of garbage that accumulates in the final disposal site (TPA) by reprocessing the waste produced by the community. The existence of waste banks, government agencies, hotels, zoos, and Islamic boarding schools is one of the sources of waste that is processed for waste products. This paper seeks to develop the concept of a digital supply chain by adopting the supply chain model run by PT A. The initial identification presented in this paper can result in several technology identifications that need to be prioritized in implementing relevant technologies in the industry. The expected impact of this implementation is an increase in supply chain performance

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
 

Along with the times and the rapid population growth in Indonesia, the needs of the diverse population will also increase, not least in the field of transportation. Transportation is a very important need for people in this era, the reason is because transportation is very helpful and makes it easier for users, especially air transportation. This study aims to examine and determine the effect of the variable quality of service and waiting room facilities partially or simultaneously on passenger satisfaction at Abdul Rachman Saleh Airport Malang. Using quantitative methods with explanatory research with a sample of 75 passengers using Abdul Rachman Saleh Airport Malang. Data collection was carried out by distributing questionnaires offline and online using a google form, which was then processed through SPSS version 21. As a result of the research, the variables of service quality and waiting room facilities have partial or simultaneous effect on passenger satisfaction at Abdul Rachman Saleh Airport, Malang. Based on the results of data analysis, the quality of boarding gate services has a positive and significant effect on passenger statisfaction at Abdul Rachman Saleh Airport, Malang.

Cleanliness is very important in human life, in the context of daily habitual behavior and in terms of the environment. An environment that is clean from garbage reflects the healthy behavior of the community, besides that it is also soothing to the eyes. An environment that is not kept clean will certainly interfere and can even cause a disease and also disrupt the balance of biota in an ecosystem. This activity aims to carry out a clean-up action on the Tanah Abang beach in Malaku Village, North Seram District. The coastal clean up action was carried out together with mosque youth with the method of sorting the types of waste. The result is that 65% of inorganic waste comes from residents who visit the beach in the form of plastic bottles, glass bottles, raffia rope, plastic food packaging and coconut shells used to drink young coconuts. While 35% is organic waste from nature in the form of dry leaves and tree branches. The collected garbage is burned so that the beach becomes cleaner and more worthy to visit as a place of refreshing.

This study aims to determine the effect of handling performance and service quality and determine the attributes of handling performance and service quality on the Citilink Airlines Malang - Jakarta route at Abdurrachman Salech Airport Malang that need to be developed.
This research was conducted for one month, using the dimensions of passenger satisfaction, namely professionalism, service responsiveness, service availability, overall satisfaction, comfort. The sample of this research is Citilink airline passengers. The sample in this study used purposive sampling method. Data was collected by using questionnaires and literature studies. The research method uses a quantitative research design in the form of a survey with Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing.
The results of this study indicate that the data is normally distributed with a significance level of 0.282 or greater than 0.05, and indicates that there is a unidirectional relationship between the independent variable and the dependent variable. It can be concluded that Citilink airline passengers at Abdurrachman Saleh Airport Malang are satisfied with the handling performance and service quality provided with a value (69.6%). Each variable dimension can be developed to be able to improve the handling performance and quality of baggage services in this study.

ABSTRACT
The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
 

Adapun tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh pertumbuhan penduduk secara parsial terhadap kemiskinan dan menganalisis pengaruh tingkat pendidikan terhadap kemiskinan, serta menganalisis pengaruh pertumbuhan penduduk dan tingkat pendidikan secara simultan terhadap kemiskinan. Data yang digunakan yaitu data sekunder yang berupa data timeseries dan diperoleh dari Badan Pusat Statistik (BPS)  Kabupaten Aceh Tamiang tahun 2011-2020. Metode analisis data menggunakan regresi linear berganda dengan menggunakan softwereeviews10. Hasil dari penelitian menunjukkan bahwa secara parsial pertumbuhan penduduk berpengaruh negatif dan tidak signifikan terhadap kemiskinan di Kabupaten Aceh Tamiang, sedangkan tingkat pendidikan secara parsial berpengaruh negatif dan signifikan terhadap kemiskinan. Secara simultan pertumbuhan penduduk dan tingkat kemiskinan berpengaruh signifikan terhadap kemiskinan.