This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.

The trend of using air conditioners, air conditioners or called AC (Air Conditioner) is increasing in the community both in offices and in housing. To keep its performance, air conditioning should be maintained regularly according to the intensity procedure. Hence, the air conditioner can stabilize the air temperature and humidity of the area in accordance with its specification. As the demand for maintenance is growing, the opportunity to become an AC technician is also increasing. Carrying out basic training in AC maintenance can assist people who are interested to become AC technicians. Training participants are expected to gain knowledge of AC installation, AC components and working principles, AC maintenance, and safety standard.

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.

The qualitative study aimed to understand the Research Skills Development Framework (RSD) implications for Indonesian master students' academic achievement. Experience proves that success at the master's level is closely related to mastering academic research competencies. A typical study at the master's level requires research skills to complete tasks and jobs that require research application acuity. To understand this study's problem, study the data we have done, including reviewing ten academic findings from international publications, observing and documenting data related to this topic. After the data was collected, we were then provided with analysis, including text analysis, description, coding, and immersion results. Every text is in a language, so we use a translation application to help us understand Indonesian. To determine whether the data constitutes a valid and reliable study finding, we review it and make sure we have answered the study questions. So the results we can report that the RSD framework has become a conceptual framework for the development of research skills for academic and educational needs. The reason is that the RSD framework is beneficial and useful in working on completing tasks that require skill in examining problems to find answers. Thus, these findings become meaningful input for the academic community and other professions. Keywords: Research Skill Development, Academic Outcome Improvement, Academic Achievement

Pandangan yang komprehensif Guru terkait kompetensi sistem kelistrikan dan elektronika pesawat udara khususnya dibeberapa SMK Penerbangan Indonesia masihlah sangat minim dimiliki, padahal materi ini sangatlah penting untuk dimiliki sebagai salah kompetensi guru. Politeknik Penerbangan Indonesia Curug sebagai salah satu pilar Perguruan Tinggi Kedinasan dibidang Transportasi Udara dibawah Kementerian Perhubungan memandang perlu untuk melakukan pemantapan dan refreshing untuk materi tersebut, sehingga nantinya diharapkan dengan adanya program pengabdian kepada masyarakat khususnya para guru SMK Penerbangan disekitar wilayah Kota Surakarta dan sekitarnya memperoleh updateing terkait dengan materi ajar sehingga mendapatkan pemahaman menyeluruh terkait dengan keilmuan yang terus menerus mengalami kemajuan. Pengabdian Masyarakat ini dilakukan selama beberapa hari baik secara daring maupun luring dengan tetap memperhatikan protokol kesehatan sebagaimana yang telah ditetapkan oleh satgas Covid 19, sehingga diharapkan akan memperoleh hasil yang lebih maksimal bagi para Guru, pelaksanaan Pengabdian Kepada Masyarakat ini berguna bagi para guru SMK Penerbangan sengan segala keterbatasan karena dilakukan pada masa pandemik Covid 19

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research.  Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management

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Sebagai salah satu peranan perguruan tinggi dalam mewujudkan Tridharma Perguruan Tinggi khususnya dibidang Penerbangan, Politeknik Penerbangan Indonesia dipandang perlu melakukan sosialisasi terkait Pendalaman Buku Ajar Elektrikal & Elektronika Pesawat Udara Bagi Guru SMK Penerbangan. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan khususnya para guru di SMK Penerbangan terkait Buku Ajar Elektrikal & Elektronika Pesawat Udara hal tersebut dikarenakan kesiapan guru dan bahan ajar menjadi tolok ukur awal keberhasilan proses belajar siswa dan pengajaran. Kondisi saat ini banyak guru SMK penerbangan bukan lulusan SMK penerbangan, bukan lulusan dari kampus yang menyelenggarakan pendidikan di bidang penerbangan, tidak berpengalaman pada perawatan pesawat atau bahkan tidak berlisensi teknisi penerbangan. Hasil pelaksanaan pengabdian kepada masyarakat ini menunjukkan bahwa pengetahuan di bidang penerbangan sebagian besar guru SMK Penerbangan di Semarang, Solo dan Surakarta masih lemah. Banyak yang masih menyampaikan materi ajar kepada siswa berdasarkan proses pencarian di laman internet tanpa memahami filosifi dasar fungsi dan kerjanya. Khusus untuk materi elektrikal dan elektronika pesawat udara, masih ditemui kondisi guru menyampaikan konsep komponen-komponen elektrikan dan elektronika umum namun belum mampu menghubungkan bagaimana fungsi dan kerja komponen tersebut di pesawat udara. Kegiatan PKM pendalaman buku ajar sistem  Elektrikal & Elektronika Pesawat Udara di SMK ini membuka kembali peran pihak-pihak terkait dalam rangka peningkatan kualitas guru-guru SMK Penerbangan pada umumnya di bidang penerbangan. Kegiatan PKM ini diharapkan dapat dilanjutkan dalam bentuk yang lebih terstruktur dapat berupa kerjasama mitra binaan antara Lembaga Pendidikan Tinggi Vokasi di bidang Penerbangan dengan SMK Penerbangan (pendidikan vokasi tingkat menengah).