Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, leverage terhadap penghindaran pajak yang dimoderasi oleh ukuran perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan penghindaran pajak sebagai variabel dependent. Penghindaran pajak pada penelitian ini diproksikan Efective Tax Rate (ETR). Sampel penelitian ini berjumlah 22 perusahaan sektor property dan real estate periode tahun 2015-2019 yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling berdasarkan kriteria tertentu. Teknik analisis data dilakukan uji hipotesis regersi linier berganda dan uji Moderated Regresion Analysis (MRA). Berdasarkan analisis data yang dilakukan bahwa profitabilitas berpengaruh negatif terhadap penghindaran pajak, pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak, dan leverage berpengaruh positif terhadap penghindaran pajak. Ukuran perusahaan mampu memperkuat pengaruh negatif profitabilitas terhadap penghindaran pajak, ukuran perusahaan tidak mampu memoderasi pertumbuhan penjualan terhadap penghindaran pajak, serta leverage mampu memperlemah pengaruh positif terhadap penghindaran pajak.

This study aims to analyze: 1) the effect of family socio-economic conditions on student achievement in the Faculty of Economic UNP. 2) the effect of family socio-economic conditions, student achievement, work opportunities on the interest in continuing education to the Faculty of Economic UNP Masters Program. The type of research is associative descriptive research. The sampling technique used is proportional random sampling, with 79 samples. The data analysis technique used in this study is a descriptive analysisand path analysis. The results show that (1) Family socio-economic conditions has a positive and significant effect on student achievement, (2) Family socio-economic conditions has no significant effect on interest in continuing education to the master's program, (3) Student achievement has a significant effect on interest in continuing education to the master program, (4) Job opportunities has a significant effect on the interest in continuing education to the master program, (5) family socio-economic conditions has indirect effect on the interest in continuing master program through student achievment. Keywords: family socio-economic condition, student achievement, employment oppurtunity, interest in continuing education to the master program

thecompetition intransportation services industry, especially in theonline transportaffect customer satisfaction and loyalty through variable pricing and quality of service. Competition inonline transport makes TBI Go-jek percentage decline. This study was conducted to determine the effect of price and service quality on customer loyalty Go-jek with satisfaction variable as a mediating variable in Padang State University student. Associative type of research is quantitative. Padang State University student who had used the Go-jek is a population in this study with the sampling technique used purposive sampling.The samples used were 100 people. The technique of collecting data using questionnaires and documentation with the Likert scale ratings to measure the respondents' answers. Data were analyzed using path analysis with SPSS version 21.0.The results of this study indicate that partial price and service quality affects customer satisfaction, customer satisfaction further partially significant effect on customer loyalty while price and service quality partially no effect on customer loyalty. Go-jek suggested creating a strategy that can improve customer satisfaction and moving obstacles.Keyword: price and,  service quality, customer satisfaction and customer loyalty

AbstrakRemaja merupakan salah generasi muda yang mempunyai peranan yang sangat besar dalam menentukan masa depan bangsa. Remaja dapat mengakses semua informasi dengan mudah, termasuk informasi tentang seksualitas. Tujuan penelitian ini adalah untuk mengetahui hubungan antara tingkat pengetahuan remaja putri tentang aborsi dengan sikap remaja terhadap aborsi. Penelitian ini menggunakan observasional analitik dan pendekatan cross sectional. Populasi dalam penelitian ini adalah siswi MAN 2 Kediri Jawa Timur kelas X dan XI. Teknik pengambilan sampel menggunakan metode proportional sampling. Teknik analisis menggunakan uji chi-square. Hasil: Terdapat 29 remaja putri (38,7%) dengan tingkat pengetahuan tidak baik dengan mempunyai sikap tidak baik, terdapat 46 remaja putri (61,3%) dengan tingkat pengetahuan baik yang mempunyai sikap tidak baik, terdapat 34 remaja putri (59,6%) dengan tingkat pengetahuan tidak baik dan yang mempunyai sikap baikterdapat 23 remaja putri (40,4%) dengan tingkat pengetahuan baik yang mempunyai sikap baik. Hasil uji chi square diperoleh p-value sebesar 0,027<0,05 sehingga dapat disimpulkan ada hubungan antara tingkat pengetahuan remaja putri tentang aborsi dengan sikap remaja terhadap aborsi. Abstract Illegal abortion is one of the health problem and mainly occurs on the adolescent or young adult. The purpose of this research was to analyst the relationship between the levels of knowledge of girl on abortion and girl's attitudes toward abortion. This research was using observational analytic method for the population of this research was female students of MAN

The economic crisis hit the world which had a direct impact to worsen economic conditions in Indonesia. Economic conditions from 1997 to 1998, only MSMEs were able to survive. One form of MSMEs in rural areas is tempe business. Tempe is one of the original foods from Indonesia, which comes from fermented soybeans. Tempe is a daily food consumed by almost all Indonesian people. Tempe is a food that is consumed almost every day by people in the Pilangkenceng sub-district. Most are consumed as side dishes and are also used as souvenirs (tempe chips). Community service activities include holding meetings, conducting FGDs, handing over tools and monitoring. The results of this assistance include 2 aspects, namely management aspects and production aspects. Conclusion The Community Partnership Program needs to be done as the role of lecturers to improve the community Community Partnership Program is able to increase the amount of production and competitiveness of Partners.

E-Learning merupakan salah satu terobosan dalam bidang pendidikan yang memanfaatkan teknologi informasi. Berbagai model pembelajaran online pun mulai dikembangkan. Misalnya blended learning, distance learning (belajar jarak jauh) dan flipped learning. Pembelajaran online ini pada dasarnya mencoba untuk melakukan inovasi dan perubahan terhadap paradigma dalam pembelajaran. Salah satu model pembelajaran online yang saat ini cukup banyak menjadi kajian dalam penelitian pendidikan adalah flipped learning. Flipped learning adalah pembelajaran yang menggabungkan pertemuan di kelas dengan pembelajaran secara online. Pada flipped learning hal-hal yang biasa dilakukan didalam kelas seperti menjelaskan materi, memberikan tugas, latihan dan tugas rumah di pindahkan menjadi pembelajaran online. Penelitian ini dilakukan dengan desain penelitian pengembangan.

This study aims to analyze: 1) the influence of managerial ownership on firm value, 2) the influence of institutional ownership on firm value, 3) the influence of debt policy on firm value, and) the influence of dividend policy on firm value. This study used quantitative research. The population in this study are companies listed on the LQ-45 index in Indonesia Stock Exchange period 2014 to 2016. The samples in this study are 27 companies. The results show that managerial ownership positively affects firm value, institutional ownership positively affects firm value, debt policy has a negative effect on firm value, and dividend policy has a positive effect on firm value. Determining the value of a company is an important issue for every company because the value will give effect to the welfare of the owner and be the purpose of the company.

Higher order thinking skills test is formulated for improving student critical thinking abilities. This study is conducted by using research and development approach. The aim of this study is to develop student worksheet based on higher order thinking skills for economics learning in senior high school and will be carried out for 2 years. This study uses the Plomp (1982) model. The development procedures of the Plomp model consists of five steps, namely; (1) initial investigation, (2) design, (3) construction, (4) test, evaluation and revision, (5) implementation. The result of this research is a set of students' worksheet based of higher order thinking skills for economics learning in senior high school.