PENGARUH RASIO BEBAN PAJAK TANGGUHAN, RASIO AKTIVITAS DAN RASIO LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2014-2018

Abstract This study aims to determine the effect of deferred tax expense ratios, activity ratios, and liquidity ratios on the profitability of automotive companies listed on the IDX in 2014-2019. In this study, the variables used to measure company profitability are deferred tax (DT), fixed asset turnover (FATO), and current ratio (CR). As for the profitability itself, it is measured using return on assets (ROA). Based on the total automotive companies, there are 15 automotive companies listed on the IDX. And of the total, there are only 12 automotive companies that meet the criteria or qualify as the research sample. In determining this sample, researchers used a purposive sampling method, namely determining the sample with certain criteria. There is also an analytical technique used, namely by multiple linear regression analysis, namely the research data in the form of panel data. The results of the study with multiple regressions show that simultaneously with the F test it can be concluded that the ratio of deferred tax expense, fixed asset turnover, and current ratio together has a significant effect on profitability as measured by ROA. The partial test results with the t test, it can be concluded that the variable deferred tax has a positive and significant effect on company profitability (ROA). The fixed asset turnover (FATO) and current ratio (CR) variables show the same results, which have a positive but insignificant effect on company profitability (ROA).Keywords: Deferred Tax Expense Ratio, Activity Ratio, Liquidity Ratio and Profitabilit

Prevention of seroma formation after axillary dissection in breast cancer: A systematic review

International audienceTo analyze longitudinal changes in each subscale of a quality of life (QOL) measure and to explore their relationships to effective QOL predictors in breast cancer surgery patients

Tinjauan Yuridis Terhadap Pandemi Covd-19 Dijadikan Force Majeure Dalam Pemutusan Hubungan Kerja

Several legal policies issued by the government related to the Covid-19 pandemic include the determination of the Covid-19 pandemic as a non-natural national disaster and Large-Scale Social Restrictions. This policy has an impact on multiple interpretations by the debtor as a business partner that the Covid-19 pandemic can be used as an excuse for Force Majeure if the debtor is unable to carry out his achievements or obligations. Therefore, this study aims to determine the Juridical Review of the Covid-19 Pandemic as Force Majeure in Termination of Employment. The research methodology used in writing this thesis is an empirical sociological legal research method using primary and secondary data sources and deductive data analysis used in this study. Data collection methods used are interviews, documentation and literature study. The results of this study conclude that the Covid-19 pandemic can be categorized as relative or subjective Force Majeure. However, the Covid-19 pandemic cannot directly be used as the basis for the debtor's inability to fulfill his achievements. It is necessary to prove a causal relationship that it is true that this inability is caused directly by the influence of the Covid-19 pandemic. The existence of a policy from the government is also not a reason for canceling the agreement, but more emphasis is placed on renegotiating agreements affected by the Covid 19 pandemic. PT Rian Tama Putra, which is engaged in housing development construction, has terminated the employment of 6 workers on the grounds of covid. 19 served as the foundation of Force Majeure. So that PT Rian Tama Putra postpones or cancels a work agreement in which there is no agreement on the covid 19 clause

CURAHAN WAKTU KERJA WANITA DALAM USAHATANI HORTIKULTURA DAUN BAWANG DI DESA PINASUNGKULAN KECAMATAN MODOINDING

This study aims to find out how much time women work in horticultural farming (leeks) in Pinasungkulan Village, Modoinding Sub-District. The data used in this study are primary data and secondary data. The sampling method was carried out by purposive sampling, namely the sample was taken intentionally. Data were analyzed using descriptive analysis and presented in tabular form. The results showed that women's working time in scallion horticulture farming in Pinasungkulan village was 339 hours. 12 hours were spent on tillage activities, 96 hours spent on planting activities, 84 hours spent on weeding activities, 30 hours spent on pest and disease control activities, 45 hours spent on fertilizing activities and 72 hours spent on harvesting activities

TA : Monitoring Trafik Jaringan dan Pengaturan PC Router Berbasis Web (Studi Kasus: Labkom Stikom Surabaya)

Computer lab (LABKOM) Surabaya is associated support facilities to enhance the ability of practically and as a means of research. Labkom having terminal for the activities of lab work 400 units of pc Management and monitoring tissue done by administrator to LABKOM can walk stable for the sustainability process lab work, While in this moment the process of the occurrence of lab work that causes a lot of access to servers and to the internet, admin experience constraints to create network traffic and bandwidth usage as well as limit the blocking of websites that aren't allowed. Based on problem that happens then required an application that can provide information about activities that occurs in local networks to keep the performances of tissue in labkom and also provide visualization information the condition of traffics LABKOM and tissue in to help facilitate the administrator of tissue to limit the use of bandwith and the blocking of websites which are not permitted to at the time of lab work in progress. Based on the results of the survey and blackbox testing, obtained that the system is able to meet the information needs of current network conditions LABKOM traffic based on days, weeks, and months. And can facilitate the network admin at LABKOM in order to create access ports, bandwidth, and blocks websites by having a system weakness still depending on the other applications