This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

Partisipasi anggaran sebagai suatu proses dalam menentukan anggaran merupakan tanggungjawab seorang manajer. struktur organisasi merupakan alat pengendalian organisasional yang menunjukkan tingkat pendelegasian wewenang manajemen puncak dalam pembuatan keputusan kepada senior manajer dan manajer level menengah. Proses partisipasi memberikan kesempatan bagi bawahan untuk mengajukan pertanyaan kepada atasan. Selain struktur, terdapat transformasi perubahan kultur organisasi yang lebih mempengaruhi organisasi secara hierarkis. Peneliti mendapati bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, struktur organisasi tidak memoderasi hubungan partisipasi anggaran dengan kinerja manajerial, serta kultur organisasi tidak memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial.

Daging Slice Purwokerto dirintis awal tahun 2020 oleh seorang womenpreneur yang belum menerapkan manajemen usaha yang baik. Pemilik belum melakukan pembukuan dan manajemen keuangan, varian produk yang sedikit dan promosi usaha yang masih terbatas. Tujuan kegiatan pengabdian kepada masyarakat ini agar pemilik usaha dan karyawan mendapatkan pengetahuan dan pemahaman tentang entrepreneur dan pentingnya penerapan manajemen usaha yang baik, serta terdorong meningkatkan produksi dan mengembangkan usaha. Metode pendekatan yang dilakukan adalah: presentasi, diskusi, pendampingan dan pelatihan manajemen. Kegiatan dilaksanakan dalam tiga tahapan waktu dengan agenda: (1) penyuluhan entrepreneurship, manajemen usaha dan pelatihan pembuatan laporan keuangan sederhana, (2) penyuluhan manajemen pemasaran, diskusi permasalahan pemasaran, dan merumuskan model pemasaran yang tepat serta efektif, (3) penyuluhan manajemen produksi dan praktek membuat varian produk baru. Hasil kegiatan menunjukan pemilik usaha termotivasi menjadi womenpreneur yang tangguh dan makin baik dalam tata kelola usaha, terbukti dengan melakukan praktek pembukuan dan meningkatkan efektivitas promosi. Selain itu, pemilik usaha dan karyawan juga termotivasi untuk terus melakukan inovasi dan kreativitas sehingga memunculkan varian produk baru berupa bakso, saos barbeque dan sayuran segar yang disimpan dalam lemari pendingin pemberian tim pengabdian sebagai bantuan usaha.

The tourism sector can be optimized as an economic activity in the southern part of Pemalang Regency. Based on BPS data from Pemalang Regency in 2018, the contribution of seven sub-districts in the southern part of Pemalang Regency only contributed an average contribution to the Regional GDP of Pemalang Regency by 5.1%. The purpose of this study is to analyze the potential, attractiveness, and management of the tourism sector in the southern part of Pemalang Regency. The research method used is a quantitative descriptive approach. Based on the results of the study note that the main attraction of tourism activities in the southern part of Pemalang is the natural beauty supported by tourist attractions. In general, 51% of respondents were not satisfied with the performance of the tourism sector in southern Pemalang District. From the manager's point of view, more than half (57%) of tourist attractions in the southern part of Pemalang Regency were established less than the last 10 years and are dominated by village government management (BUMDES). Based on this, development and management efforts need to be improved so that the tourism potential in the southern part of Pemalang Regency can maximally contribute to the economy of its people.