Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain the empirical evidence regarding the influence of multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size against thin capitalization. The population in this research is multinational companies listed on the Indonesian Stock Exchange in the year of 2014-2016. The sampling technique was purposive sampling and got an analysis unit of 40 companies. Ordinal Least Square (OLS) with SPSS is used as the analytical technique. The results show that multinationalism, tax haven utilization, tax uncertainty, and firm size have a significant positive effect on thin capitalization. The results also prove that the size of audit committees has a significantly negative effect on thin capitalization. This research concludes that thin capitalization is influenced by multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size. Suggestions related to this research are for further research to ensure the measurement of tax uncertainty more objectively and to extend sampling time. Keywords: thin capitalization, multinationalism, tax haven, tax uncertainty

ABSTRAK Survei kepuasan pelanggan merupakan salah satu contoh dari CRM (Customer Relationship Management ABSTRACT Customer satisfaction survey is one example of a CRM (Customer Relationship Management). During this time a customers satisfaction survey carried out by distributing questionnaires to customers. With the advancement of information technology and Internet network infrastructure, makes it possible to create an online customers satisfaction survey applications. Besides being able to reduce costs, customer satisfaction survey that is integrated with the internet will allow visitors to fill out questionnaires anywhere and anytime during a certain period. This research produces an online web-based application of customer satisfaction surveys, using SERVQUAL method to analyze data from respondents. Keywords: Customers Satisfaction Survey, CRM, SERVQUALI. PENDAHULUAN EBAGAI lembaga pelayanan publik, perpustakaan harus memaksimalkan kualitas pelayanan. Lembaga pemerintah yang bergerak di bidang jasa seperti perpustakaan perlu memperhatikan hubungannya dengan pengunjung mereka. Layanan yang meliputi fasilitas, pelayanan, dan penerapan teknologi informasi yang baik akan meningkatkan kepuasan pengunjung perpustakaan. Kepuasan pengunjung adalah perilaku emosional terhadap layanan yang dihasilkan dari membandingkan apa yang diharapkan dengan apa yang diterima. Kepuasan pengunjung adalah salah satu faktor kunci untuk mewujudkan visi dari Perpustakaan Daerah Kota Salatiga yaitu "Menjadikan perpustakaan dan arsip sebagai pusat informasi pengetahuan, dan kebudayaan yang mendukung visi kota Salatiga".Pada era globalisasi saat ini, teknologi informasi dan komunikasi semakin cangih dan cepat. Oleh karena itu, perpustakaan harus dapat memanfaatkan teknologi informasi dan komunikasi dengan akurat, relevan dan tepat waktu. Di dunia industri pun semakin populer dengan aplikasi CRM (Customer Relationship Management) yang memiliki peran penting dalam menjaga hubungan antara organisasi dengan para pelanggannya. CRM merupakan salah satu strategi yang menganjurkan agar organisasi membuka saluran-saluran komunikasi semudah mungkin dengan tingkat respon yang tinggi, agar pelanggan merasakan kedekatan dengan pihak organisasi. Salah satu saluran komunikasi antara perusahaan dan pelanggan adalah survei kepuasan pelanggan [10].Oleh karena itu dipilih strategi peningkatan kualitas perpustakaan dengan merancang dan membuat sebuah aplikasi survei kepuasan pengunjung perpustakaan, sehingga dengan adanya aplikasi ini dapat mengukur tingkat kepuasan pengunjung terhadap Perpustakaan Daerah Kota Salatiga serta memberikan peningkatan terhadap kemajuan kualitas Perpustakaan Daerah Kota Salatiga. S

Kawasan hulu daerah aliran sungai telah lama dianggap memainkan peran strategis dalam konservasi air pada lanskap yang kompleks dan dinamis. Sementara banyak studi telah meneliti pentingnya upaya konservasi air, studi yang berfokus pada pengelompokan niat penduduk untuk terlibat dalam inisiatif konservasi air di hulu daerah aliran sungai masih belum banyak dipelajari. Untuk memahami bagaimana warga mengelompok, kami mengklasifikasikan warga di dua desa (Cibeusi dan Sanca) berdasarkan pendapat mereka yang khas terhadap variabel Theory of Planned Behavior (TPB), yaitu sikap, norma subjektif, kontrol perilaku yang dipersepsikan, niat perilaku, dan perilaku terhadap inisiatif konservasi air. Secara total, 200 kuesioner yang dapat digunakan dalam analisis telah diambil. Hasil penelitian menemukan bahwa warga dapat dikelompokkan menjadi dua kluster yaitu “pendukung konservasi air” dan “pendukung pasif”. Pendukung konservasi air dicirikan dengan kesepakatan yang tinggi pada semua variabel TPB, sedangkan pendukung pasif adalah sebaliknya. Temuan ini menegaskan bahwa persepsi masyarakat tidak homogen, tetapi merupakan kelompok individu yang memiliki pemikiran berbeda. Lebih lanjut, studi saat ini berimplikasi bahwa pengelola sumber daya air harus menyadari fakta bahwa masyarakat dapat dikelompokkan ke dalam kelompok yang berbeda berdasar pendapat dan kepentingannya masing-masing. Rancangan kebijakan, strategi, dan intervensi yang efektif harus dirancang sesuai dengan kelompok yang berbeda tersebut. ABSTRACTUpstream areas have long been considered to play strategic roles in the water conservation of complex and dynamic landscapes. While earlier studies have examined the importance of water conservation efforts, studies that focused on clustering residents’ intention to engage in water conservation initiatives in the upstream areas remain understudied. To understand how residents are clustered, we classify residents in two villages (Cibeusi and Sanca) based on their distinctive opinions of the Theory of Planned Behavior (TPB) variables, i.e., attitudes, subjective norms, perceived behavioral control, behavioral intention, and behavior toward water conservation initiatives. In total, 200 usable questionnaires were retrieved. The study finds that residents are clustered into two clusters named water conservation supporters and passive supporters. Water conservation supporters are characterized by high agreement on all the TPB variables, while passive supporters are the opposite. These findings confirm that communities are not homogenous but constitute a distinctive group of like-minded individuals. Furthermore, the current study implies that water resource managers should be aware of the fact that residents are clustered into distinct groups with their own opinions and interests. The design of effective policies, strategies, and interventions must be arranged according to those different groups.

Health communication is a systematic effort that has a positive impact on the health practice of a large population. The Covid-19 pandemic, which is felt quite suddenly, caused confusion from all sectors, one of which is the health sector. The health sector in Indonesia looks unprepared for this pandemic in communicating the Covid-19 virus to the public. Therefore, health communication, which is part of mass communication, is one of the communication models that can give information the public about health. The focus in this research is on health communication strategies during the COVID-19 pandemic. The research method used in this research is literature study. The result and conclusion of this study which is the health communication strategy in building public participation during the covid-19 pandemic is 1) health communication campaigns must be carried out in an integrated and sustainable manner and carried out by experts, 2) creating and implementing appropriate and effective communication strategies in handling Covid-19, 3) developing appropriate, effective and efficient tactics and technical actions and procedures

Abstract. The industrial competition requires companies to produce high-quality products, but the phenomenon is that companies still produce products that do not meet specifications and are returned by customers. This is the basis for conducting research aimed at analyzing the implementation of quality control, knowing the main defects of the product, and making improvements to reduce or eliminate problems during the production process using the Six Sigma approach with steps: Define, Measure, Analyze, Improve and Control. The research sample is the result of the final product inspection in April - September 2019. The results of the study indicate that the implementation of Quality control has been carried out but not maximally, with the root causes of the main defects being method, material, and machine. CTO in this research are: foreign body contamination, leak packaging, product temperature exceeds the standard, over drip, and thick fat. After improving, there was an increase in sigma level from 3.48 (performance baseline) to 3.83. Control is carried out to maintain consistency of corrective actions by regular briefings to operators, increasing GMP training, 5S, and product knowledge, standardizing SOP changes, adding necessary tools, and controlling preventive maintenance implementation. Keywords: Quality control, six sigma, wagyu, defect product, DMAIC