The Effect of Liquidity, Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange (IDX) 2010-2020 Period

This study aims to determine the effect of liquidity, thin capitalization, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The type of research used is descriptive quantitative. The research sample used was 34 companies from 184 companies. The sample return method used is the selection of samples for research from the research population by fulfilling several predetermined criteria (purposive sampling). The data type used is secondary data, and the data analysis technique is a multiple linear regression test using Eviews 9 software. The proxy used for tax avoidance is the book-tax difference (BTD). The results of this study indicate that liquidity and earnings management have a positive and significant effect on tax avoidance. Meanwhile, thin capitalization and capital intensity do not affect tax avoidance. Keywords: Tax Avoidance, Liquidity, Thin Capitalization, Capital Intensity, Earnings Management.

THE ROLE HEALTH OFFICERS AS A DETERMINING FACTOR FOR THE SUCCESSFUL MEASLES RUBELLA IMMUNIZATION IN THE WORK AREA OF THE RAWANG HEALTH CENTER, PADANG CITY

Background: The measles rubella (MR) immunization coverage rate in Padang City is only 30.82%, still far below Indonesia's national target of 95%. The coverage of measles rubella immunization at the Rawang Health Center is around 62.1%. This study aims to determine the role of health workers in the success of measles rubella immunization in the Rawang Public Health Center, Padang City. Methods: This study used a cross sectional design. The study was conducted in October 2018-July 2019. The research population is mothers who have children aged 12-59 months (toddlers) as many as 1807 respondents. The sampling method is proportional random sampling with a sample of 87 respondent. Data was collected by interview using a questionnaire. Results: The results showed that 37.9% of children under five had not been immunized against measles rubella and 44.8% of health workers had an unfavorable role. The results of the chi-square test showed a significant relationship between the role of officers in the success of measles rubella immunization (p-value=0.020). Recommendation: It is hoped that health workers can increase health promotion activities regarding the risks due to children not being immunized against measles rubella and intensify door-to-door programs in the implementation of measles rubella immunization

Pengaruh Kecerdasan Linguistik dan Minat Belajar Terhadap Keterampilan Menyimak Berita

The purpose of this study was to determine 1) the effect of linguistic intelligence on news listening skills; 2) the effect of interest in learning on news listening skills; 3) the influence of linguistic intelligence and interest in learning on news listening skills. A research method is the expostfacto correlation method. The research population was all SMP IT Al-Anis Sukoharjo academic year 2020/2021. The research sample is some students of SMP IT Al-Anis Sukoharjo taken by random sampling. Techniques Data collection using documentation and questionnaires. The results are 1) the influence of linguistic intelligence on news listening skills is positive and significant. It means that if students have a high level of linguistic intelligence, they can improve their listening skills well; 2) the effect of interest in learning on news listening skills is positive and significant. It means that if students have a high interest in learning, the students' news listening skills are also good; 3) there is an influence of linguistic intelligence and students' interest in learning on news listening skills, which means that there has been a correlation between linguistic, intelligence, and interest in learning (independent variable) with news listening skills (dependent variable).

The Mediating Role of Age Productivity on Human Resources Development, Health Infrastructure, and Proverty Level

Poverty is a classic problem in many regions in Indonesia, including the Bengkulu Province. There are several causes of poverty case in Bengkulu, three of which are low human resources, inadequate rural health infrastructure, and less productive population with productive working age. The purpose of the study is to examine 1) the influence of human resources management, health infrastructure, and productive age partially on poverty in Bengkulu Province, and 2) the influence of human resources, health infrastructure respectively through mediation of productive age on poverty in Bengkulu Province. This study uses a quantitative descriptive approach using secondary data. The research population is all districts/cities in Bengkulu Province totalling 9 districts and 1 city in 2010 – 2019. This study uses saturated sampling. The data was then processed and analyzed using SEM-PLS. The results of the study show that human resources proxied by the Human Development Index (HDI) had a positive effect on the poverty level, health infrastructure had no effect on the poverty level, productive age had no effect on the poverty level, productive age was not a mediating variable between resources and the poverty level, so that cannot be used as a mediating variable, and productive age does not mediate the effect of health infrastructure on poverty levels in Bengkulu Province.

Influence of Teaching Reading Islamic Narrative Stories toward Students’ Social Behavior

In this millennium era, Indonesia faced moral crisis within the school or outside the school. They are accustomed to do bad behavior due to spiritual lack. Spiritual crisis happened because they were not given enough lessons about religion. However, teachers must provide good learning materials, so that the students can change their behavior. Even when teachers/lecturers teach English they must include religious knowledge in their teachings. Such as reading moral stories, giving good advices to students, telling about prophet stories, etc. Reading or telling story can affect moral, as the study held by Dr. Kang Lee and Colleagues that was recently published in the article ”Can Classic Moral Stories Promote Honesty in Children”. In that case, the researcher should study “The Influence of Teaching Reading Islamic Narrative Stories Toward Students’ Social Behavior”. There are two research problems in this study. The first, is there any influence of using Reading Islamic Narrative Stories towards Social Behavior in intensive class IV semester IDIA Al-Amien Prenduan? The second, how significance does using Reading Islamic Narrative Stories towards Social Behavior in intensive class semester IV IDIA Al-Amien Prenduan? The research population of this study is the students of the intensive class IV semester IDIA Al-Amien Prenduan, they are 19 students. The main instrument used in this research is test, and the supporting instruments are observation and documentation. The tests were divided into pre-test and post-test. Since this study is quantitative, the researcher used statistical analysis as data analysis. The statistical formula which was used was t-test which was suitable with the research design, and it is one group pretest-posttest design. The research result shows that using Reading Islamic Narrative Stories towards Social Attitude in intensive class semester IV IDIA Al-Amien Prenduan with significance.

MOTIVASI KONSUMEN DALAM MELAKUKAN PEMBELANJAAN ONLINE DI KOTA BLITAR

Online shopping has recently become a consumer choice. The motivation of consumers in making online purchases includes factors of experience, trust, convenience, price, and knowledge. The purpose of the study was to determine the factors that motivate consumers to make online purchases. The research method uses direct observation and questionnaires to consumers in Blitar City who make online purchases. The research population is online shopping consumers in Blitar City. The sampling technique uses accidental sampling, namely online shopping consumers who coincidentally meet with researchers. The variable used is consumer motivation. The results showed that consumer motivation in doing online shopping showed results in the form of a percentage that respondents tended to choose experience and trust (93.33%), convenience (90.00%), price (86.67%), and continued knowledge (83.33%).

Pola Kepemimpinan Di Pondok Pesantren Dalam Prespektif Milenial

<p><em>The research aims to: 1.) determine the role of pesantren in the millennial perspective, and 2.) determine the pattern of leadership in Islamic boarding schools in the millennial perspective. It is interesting to study the development of Islamic boarding schools in the millennial era as a legacy of education during the Islamic era, particularly its role in the millennial perspective and its leadership pattern. The qualitative research method was used in this study. All leaders, caregivers, teachers, residents near the Islamic boarding school, and students at Pondok Pesantren Assalam Jambewangi Selopuro Blitar comprise the research population. Purposive random sampling was used to select the research sample. Interviews, observations, and documentation are used to collect research data. Data triangulation is used to verify the accuracy of the data. This research yielded the following findings is Islamic boarding schools, in their role in the millennial era, can keep up with the times. still exist and are improving. This Islamic Boarding School is a salafiyah that can keep up with the times as well as Science and Technology without departing from the existing guidelines. Without departing from the rules enshrined in Islam's teachings.</em></p>

Needs Analysis of Japanese Courses for Nursing Students

Japanese is an elective course that can be taken by every student in the Nursing Study Program of Stikes Ranah Minang. References regarding the teaching material given to the students must be appropriate so that they can get the benefit from this course. To find out the reference, it is necessary to do a needs analysis so that the students get the material that they really need to support their learning process at present time or in the future. This study was conducted to analyze the needs of Japanese language learners. The research was conducted with a qualitative approach and descriptive method. The research population is the students who are taking the course of Japanese Language II at the Stikes Ranah Minang Nursing Study Program. The research instrument used is a questionnaire. Data were analyzed using the descriptive techniques in the form of numbers and percentages.

Tax Avoidance Perusahaan Perbankan

There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.

Assessing the Social Media Presence and Activity of Major Greek Cities During 2014-2017

This chapter describes how little is known about how Greek local authorities capitalize on the potential of social media as a communication channel. The authors present the results of following up on a 2014 study assessing major Greek cities' presence on social media at the time. The authors check whether and how Greek cities may have improved their levels of acting and reacting via social media so as to identify eventual positive changes and/or patterns and discuss potential ways to implement comprehensive strategies for social media as civic interaction tools for local governments. A set of 52 major cities all over Greece (administrative capitals of the corresponding prefectures), has been chosen as the research population. Findings show that local authorities are advancing in the exploration of social media for communication with citizens, but have not yet reached a level at which they would use them as catalysts for citizen interaction in order to enhance civic engagement.