The goal to be achieved in this research is a decision support system that can provide support to decision makers in determining the supplier to be selected. The decision support system made using the Simple Additive Weighting (SAW) method in processing the data. Based on the results of data processing and information obtained, the decision support system made was successful in giving preference and ranking of suppliers in accordance with the criteria given by the decision maker. In selecting suppliers at Tia Pet Shop, the criteria used are quality, average price, packaging and speed of delivery.            Keywords: Decision Support System; Simple Additive Weighting; Supplier;  Abstrak: Tujuan yang ingin dicapai dalam penelitian ini yaitu sebuah sistem penunjang keputusan yang dapat memberikan dukungan kepada pembuat keputusan dalam menentukan supplier yang akan dipilih. Sistem penunjang keputusan yang dibuat menggunakan metode Simple Additive Weighting (SAW) dalam melakukan pemprosesan datanya. Berdasarkan hasil pengolahan data dan informasi yang didapat sistem penunjang keputusan yang dibuat berhasil memberikan preferensi dan perangkingan supplier sesuai dengan kriteria yang diberikan oleh pembuat keputusan. Dalam pemilihan supplier di Tia Pet Shop kriteria yang digunakan yaitu kualitas, harga rata-rata, pengemasan dan kecepatan pengiriman.  Kata kunci: Simple Additive Weighting; Supplier; Sistem Penunjang Keputusan

Kegiatan ini diusulkan dengan pertimbangan bahwa perlunya edukasi dan pengetahuan kepada para guru-guru dalam mempersiapkan media pembelajaran yang mudah untuk diakses dan memiliki tampilan yang menarik sehingga kegiatan belajar di masa pandemi COVID-19 dapat berjalan dengan lancar melalui kegiatan pembelajaran jarak jauh (PJJ).Permasalahan yang diperoleh di lapangan ialah para guru-guru yang masih banyak belum mengenal aplikasi pembelajaran online yang dapat digunakan untuk memudahkan kegiatan belajar jarak jauh, salah satunya adalah pemanfaatan aplikasi sederhana seperti Google Form. Metode yang digunakan adalah metode edukasi dengan mensosialisasikan aplikasi Gogle Form kepada para guru secara langsung. Setelah dilakukan pemberian pretest dan postest kepada para guru untuk mengetahui tingkat kemajuan dari pelatihan ini maka diperoleh hasil bahwanya 85% dari para guru yang telah mengikuti pelatihan tersebut dapat mengoperasikan aplikasi ini dengan baik dan benar, sehingga dapat dikatakan bahwa luaran untuk PKM telah berhasil. Pemanfaatan aplikasi Google Form sebagai media pembelajaran saat pandemi dapat dijadikan sebagai latihan, kuis dan tugas. Google Form akan sangat mudah untuk dioperasikan baik guru dan siswa dalam kegiatan proses belajar.

This study aims to determine the effect of taxation socialization, understanding of taxation, tax rates, and tax sanctions on taxpayer compliance with UMKM in the city of Padang. This study used a population of the number of UMKM in North Padang Subdistrict and Nanggalo District, Padang City and 77 Samples obtained through purposive sampling method. The data used are primary data and the analytical method used is multiple regression.The results showed that Tax Socialization partially had a significant effect on Taxpayer Compliance, Tax Understanding partially had a significant effect on Taxpayer Compliance, Tax Rates partially had no significant effect on Taxpayer Compliance, Tax Sanctions partially had a significant effect on Taxpayer Compliance, whereas Tax Dissemination, Understanding of Taxes, Tax Rates, and Tax Sanctions simultaneously have a significant effect on Taxpayer Compliance.

This study will look at tax avoidance through CSR as a moderating variable along with capital intensity, institutional ownership, and firm size. The independent variables are capital intensity, institutional ownership, and firm size, while the dependent variable is tax avoidance. As well as CSR as a moderating variable. This study focused on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In this study, the sample was determined using the purposive sampling method, which yielded a sample of 44 companies from 195 populations. Eviews 10 was used to analyze the research data using panel data analysis techniques. According to the findings of the study, Capital Intensity has a partial effect on Tax Avoidance, Institutional Ownership has a partial significant effect on Tax Avoidance, and Company Size has no significant effect on Tax Avoidance. Tax avoidance is influenced by capital intensity and institutional ownership, which are moderated by CSR. While CSR has no effect on tax avoidance, company size does. It is hoped that this study will assist manufacturers listed on the Indonesia Stock Exchange in determining tax avoidance by taking into account the factors that have a significant effect on tax avoidance, such as the effect of capital intensity, institutional ownership, and company size, as well as CSR as a moderating variable.

Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.