<p>Kualitas adalah salah satu indikator keberhasilan suatu perusahaan dalam memenuhi kepuasan pelanggan serta dapat meningkatkan daya saing dalam dunia industri. Kualitas sendiri memerlukan pengendalian dalam rangka mempertahankan dan meningkatkan standar semaksimal mungkin. Di PT Bumimulia Indah Lestari belum terdapat pengendalian proses dan kualitas secara optimal, terutama pada proses <em>labelling</em> sehingga proporsi produk cacat pada proses tersebut masih tinggi yang ditandai dengan <em>defect</em> label pada produk botol MF Cussons 900 ml. Salah satu usaha yang dapat mengurangi proporsi produk cacat yaitu dengan implementasi metode SPC (Statistical Processing Control). Alat bantu dari metode tersebut yang digunakan adalah bagan kendali p (p-chart) untuk mengukur proporsi produk cacat, diagram sebab-akibat (fishbone diagram) untuk mengetahui penyebab awal dari suatu permasalahan yang kemudian ditelusur lebih lanjut terkait akar dari masalahnya dengan Why Analysis, dan dari hasil serangkaian penelitian tersebut ditentukan <em>action plan</em> yang bertujuan meminimalisasi produk cacat dari berbagai aspek. Dengan implementasi SPC (Statistical Processing Control) pada proses <em>labelling</em> botol MF Cussons 900 ml maka proporsi produk cacat sudah terkendali, serta menurunkan presentase jumlah produk cacat dari 15,838% menjadi 3,244%.</p>

Tax avoidance is a violation by companies with the aim of easing the payment of the tax burden through tax policies made by the State, even though tax avoidance has no legal basis, this will have a negative impact so that the state's income from tax revenues will be reduced, especially in Indonesia. The purpose of this study was to analyze the effect of institutional ownership and CSR as a mediating variable on tax avoidance in conventional banks in Indonesia. The implication of the research that has been done is to provide information for managers, especially financial managers in making decisions and tax avoidance policies that are carried out so that businesses do not harm both internal and external parties. The independent variables of this study are institutional ownership, CSR, and control variables consists of firm size, leverage, and return on assets. While the dependent variable is tax avoidance. The study was conducted by collecting data from 28 conventional banks in Indonesia listed on the Indonesia Stock Exchange in the 2018-2021 period. And using the panel data regression model in the test. The results of this research show that institutional ownership has no effect on tax avoidance. Institutional ownership has negative and significant effect on CSR. CSR has no effect on tax avoidance. Firm size has positive effect on tax avoidance. Leverage has no effect on tax avoidance. Return on assets has positive effect on tax avoidance. The implications of the research conducted can provide information to conventional bank financial managers regarding tax avoidance not to harm many parties. For investors, the information provided can determine whether the bank is paying taxes properly or not.

This study aims to determine the effect of the Hanging Ball Training Model on the Service Ability of Female Volleyball Extracurricular at SMPN 2 Bengkulu City. This study refers to a quantitative research approach and uses quasi-experimental research techniques. The sample in this study were 30 students. The sampling technique used was Purposive sampling technique. The nstrument used was top service test. Based on the results of the study that showed there was a significant effect between hanging ball training on service ability on volleyball at SMPN 2 Bengkulu City, it was proven from t_count = 5.397 > t_table = 2,048 at a significant level = 0.05. with an increase in the percentage of 30.06%, then Ha is accepted. "There is an effect of Hanging Ball training on the Service Ability of Extracurricular Female's Volleyball at SMP 2 Bengkulu City" is accepted. Keywords: Hanging Ball, Volleyball, Extracurricular

INTRODUCTION Intracranial tumor is a debilitating health burden that cause sever disability. The incidence rate for intracranial tumor is 4.63 per 100,000 populations. Through the development of diagnostic and therapeutic modalities, the survival of intracranial tumor improved although modest. There were several factors such as demographic, clinical, and histopathological affect intracranial tumor survival. However, there were no study about intracranial tumors and factors affecting it survival in Indonesia. This study provides insight of intracranial tumor patients and factor affecting 1-year survival in Cipto Mangunkusumo General Hospital from 2014–2016. METHODS The design of this study is retrospective cohort. The subjects were followed-up 1 year after diagnosis. The data retrieved from Dept. of Neurosurgery and Dept. of Neurology Cipto Mangunkusumo General Hospital neuro-oncology registry. Subjects with intracranial tumors underwent surgery/biopsy were included in this study. The factors analyzed in this study were demography, clinical characteristics, histopathology, and treatment types. Analysis of survival were done with Kaplan-Meier curve and cox regression. RESULTS There were 317 subjects in this study. Overall 1-year survival of intracranial tumors were 75.4%. There was increased risk of death (HR 1.88; CI95% 1.2–2.94; p = 0.005) in subjects &gt;46 years old. There was no different of risk of death (HR 0.66; CI95% 0.92–1.03; p = 0.067) between men and women. There was no different of risk of death (HR 1.39; CI95% 0.72–2.70; p = 0.333) between supratentorial and infratentorial tumor. There was difference of survival among histopathology (p &lt; 0.001) and therapeutic approaches (p &lt; 0.001). DISCUSSION This is the first study in Indonesia that analyze survival of intracranial tumor. Several factors such as age, histopathology, and therapeutic approaches were found to affect 1-year survival of intracranial tumor. To get a representative insight of intracranial tumor in Indonesia, a larger cohort study should be conducted.