Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia. Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis. Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance. Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia. Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.

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This study entitled the influence of competency, independence, and professionalism on detecting fraud with audit quality as an intervening variable, aiming to examine the impact of competency, independence, professionalism on audit quality and ability to detect fraud, and discuss the mediating effect of audit quality. The sample used in this study was all the members of Bungo and Tebo Regency's inspectorate, Indonesia with 28 respondents. The data analysis techniques used in this study were descriptive statistics and path analysis used SmartPLS 3 software. This study's results are: competency, independence, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There is no evidence that audit quality mediating the effect of competency, independence, and professionalism on the ability to detect fraud.

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Relentless development of technology triggers the smartphone production. The increasing number of smartphone use is followed by escalation of its waste, where its battery is usually left unrecycled. The analysis of the battery content shows that it is consist of a considerable amount of cobalt that can be reutilized based on its relatively high economic value, which valued USD 61/kg. Leaching as a form of hydrometallurgy was used in this research to recover cobalt using HNO3 as leaching agent and H2O2 as reducing agent. Process optimization was done by varying concentration of nitric acid and reaction temperature. The result showed that the optimum leaching condition was earned in 30 minutes of leaching reaction using 3.0 M HNO3 at the reaction temperature of 90°C, resulting 98.01% of cobalt leaching efficiency. Reaction kinetics study was also done in this research and the result demonstrates that recovery of cobalt from spent lithium-ion battery by nitric acid leaching was controlled by diffusion through product layer with activation energy value of 44.67 kJ/mol.

Abstract. Palm shell is a potential source of raw materials for the produce of activated carbon as biosorbent for quite large numbers. The purpose of this study is to produce activated carbon qualified Indonesian Industrial Standard (SNI), which will be used as biosorbent to purify the impurities in the off gas petroleum refinery products. Stages of manufacture of activated carbon include carbonization, activation of chemistry and physics. Carbonization of activated carbon is done at a temperature of 400 o C followed by chemical activation with active agent KOH and ZnCl2. Then the physical activation is done by flowing N2 gas for 1 hour at 850 °C and followed by gas flow through the CO2 for 1 hour at 850 °C. Research results indicate that activation of the active agent KOH produce activated carbon is better than using the active agent ZnCl2.The use of KOH as an active agent to produce activated carbon with a water content of 13.6%, ash content of 9.4%, iodine number of 884 mg/g and a surface area of 1115 m 2 /g. While the use of ZnCl2 as the active agent to produce activated carbon with a water content of 14.5%, total ash content of 9.0%, iodine number 648 mg/g and a surface area of 743 m 2 /gram.

Directorate General of Indonesians Higher Education recommended that universities graduates obtained standard core competencies. However, Universitas Jambi has not yet developed an instrument to measure students' core competencies. Due to the fact, one of aims this project is to develop students and graduates assessment rubric of soft skills, hard skills and competiveness (SHC). Qualitative content analysis on literature review, existing instrument and transcription of FGD was conducted to reduced indicators of SHC. Content validity was obtained through