Environmental problems has become a global issue and need a serious attention. Not only solid waste, liquid waste also have negative effects on the environment and human health. The existence of these needs must be balanced with the development of wastewater treatment technologies, both for liquid waste from factories, hospitals, and other sources. Various methods have been applied to solve the problem of liquid waste, mostly using a chemical process by reaction with chemicals. Purification of waste water by chemical processes have various shortcomings. Another alternative is the principle of electrocoagulation. Electrocoagulation is a process of coagulation or clotting of the electrical power through the process of electrolysis to reduce the metal ions and particles in the water. The basic principle of electrocoagulation is a reduction and oxidation (redox). This research will be designed a tool that applies the principles of electrocoagulation for wastewater purification process with the development of several existing tools of electrocoagulation, which is portable, it can eliminate many kinds of pollutants, including heavy metals that are dangerous, using bubble system as binding contaminants, more stronger than the floc Al (OH) 3, and use the Self-Cleaning system with a reverse voltage so that the cleaning process can reduce operational costs.  Keywords: waste water, electrocoagulation, electrodes, self-cleaning systemMasalah lingkungan telah menjadi isu global dan perlu mendapat perhatian serius. Tidak hanya limbah padat, limbah cair juga memiliki efek negatif terhadap lingkungan dan kesehatan manusia. Adanya kebutuhan ini perlu diimbangi dengan pengembangan teknologi pengolahan air limbah, baik untuk limbah cair dari pabrik, rumah sakit, dan sumber lainnya. Berbagai metode telah diterapkan untuk menyelesaikan masalah limbah cair, sebagian besar menggunakan proses dengan reaksi bahan kimia. Pemurnian air limbah dengan proses kimia memiliki berbagai kekurangan. Alternatif lain adalah menggunakan prinsip elektrokoagulasi. Elektrokoagulasi adalah proses koagulasi atau penggumpalan dengan daya listrik melalui proses elektrolisis untuk mengurangi ion logam dan partikel di dalam air. Prinsip dasar dari elektrokoagulasi adalah reduksi dan oksidasi (redoks). Pada penelitian ini akan dirancang sebuah alat yang menerapkan prinsip-prinsip elektrokoagulasi untuk proses pemurnian air limbah dengan pengembangan terhadap alat elektrokoagulasi yang telah ada, yaitu bersifat portabel, dapat menghilangkan berbagai jenis polutan, termasuk logam berat yang berbahaya, menggunakan sistem gelembung sebagai pengikat kontaminan, yang lebih kuat daripada flok Al(OH)3, dan menggunakan sistem Self-Cleaning dengan tegangan balik dimana proses pembersihan dapat dilakukan secara otomatis sehingga mengurangi biaya operasional.  Kata kunci: air limbah, elektrokoagulasi, elektroda, sistem self-cleaning

This study focuses on explaining the correlation between earnings management, tax avoidance, and the mechanism of corporate governance of public listed companies on the Indonesia Stock Exchange (IDX). Disclosure of corporate social responsibility is the dependent variable tested, while the independent variables used include earnings management, tax avoidance, corporate governance and ownership structure. Company size and leverage are the control variables used in this test. This research was conducted using secondary data and panel regression methods. This study uses statistical programs such as SPSS and eviews. The research sample amounted to 2,160 data or equivalent to 432 companies listed on the Indonesia Stock Exchange in the 2014-2018 periods. The results of this study shows that the independent director variable, company size, leverage and foreign ownership had a significant effect, while earnings management, tax avoidance, managerial ownership, institutional ownership, the size of the board of directors and commissioners did not each have a significant effect on disclosure of corporate social responsibility.

This  study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.

As a result of the increasingly competitive industrial sector, employees become a highly valuable asset. Employees need to improve their quality and competence, followed by reasonable compensation to increase their productivity. On the other hand, employers shall provide a favorable working environment to produce a quality work life. This study aims to analyze the effect of outsourcing, compensation, and quality of human resources on the quality of work life of employees in the industrial area in Bekasi using the method of path analysis. The sample in this study consists of 100 employees selected with the purposive method. The findings of the study indicate that: 1) Outsourcing has no direct effect on the quality of work life, 2) Compensation has a positive direct effect on the quality of work; 3) Quality of human resources has a positive direct effect on the quality of work life4) Outsourcing has a positive direct effect on the quality of human resources, and 5) Compensation has a positive direct effect on the quality of human resources.

This study aims to analyze the presence of financial statement fraud that has been presented by PT Timah Tbk. The trigger factor for this fraud is the fraud triangle which can be divided into three, namely pressure, opportunity, and rationalization. In 2018, PT Timah was suspected of processing its financial reports, especially in the profit section. This action is not in accordance with the Financial Accounting Standards (SAK) that apply in Indonesia. This has attracted the attention of researchers to analyze what factors trigger PT Timah to commit fraud in its financial statements. This study analyzes the fraud triangle factor in PT Timah's 2018 financial statements using qualitative and quantitative research methods. The results showed that there was pressure for PT Timah to capture profits and expenses, there was an opportunity for PT Timah to commit fraud due to ineffective supervision, and there was an intention to rationalize its audit opinion.