Kajian ini dilakukan guna menguji determinasi leverage terhadap nilai perusahaan dengan kinerja perusahaan sebagai variabel pemoderasi. Kontribusi pada ilmu pengetahuan dalam upaya peningkatan nilai perusahaan diharapkan terwujud dari model dasar kajian ini. Model tersebut diuji pada 17 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Purposive sampling dilakukan sebagai metode dalam penentuan sampel suatu data, serta teknik pendekatan analisis selisih mutlak melalui software SPSS dilakukan untuk mengetahui pengaruh moderasi. Hasil kajian ini menunjukkan bahwa leverage dan kinerja keuangan memiliki pengaruh pada nilai perusahaan, serta efek moderasi kinerja keuangan tidak berpengaruh memperkuat atau melemahkan leverage terhadap nilai perusahaan.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group.

Pertumbuhan ekonomi Kabupaten Pekalongan yang semakin membaik, tidak diikuti dengan kesadaran warga dalam kepatuhan pembayaran pajak secara tepat waktu dan sesuai dengan penghasilannya. Hal tersebut dapat dilihat dari tingkat kepatuhan wajib pajak untuk melaporkan Surat Pemberitahuan Tahunan (SPT) pajak di KPP Pratama Pekalongan yang masih kurang. Melihat visi misi Kabupaten Pekalongan, memberikan suatu dorongan kepada masyarakat untuk terus meningkatkan potensi sumber daya yang ada, misalnya di bidang pertanian, perdagangan, perkebunan, bahkan di bidang pendidikan. Meningkatnya pemanfaatan potensi sumber daya akan menjadikan meningkatnya pertumbuhan ekonomi di Kabupaten Pekalongan. Peningkatan pertumbuhan ekonomi berkaitan dengan kesadaran dan kepatuhan warga Kabupaten Pekalongan terhadap pajak. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini diharapkan dapat memberikan pengenalan dan dorongan bagi para guru untuk mengenalkan dan menerapkan pentingnya melaksanakan kepatuhan perpajakan, baik terhadap sesama guru, pada siswa, maupun lingkungan sekitar

The research in dynamic with the title “attractant Marina shore of Marina Semarang in increased the number of tourist visits” purposes aimed at finding an attractant of the Marina shore of Semarang with the analysis and identified using the tourist methods, accessibility, ameniti and ansilari. This study uses a kualitative method with 10 responses. The scpersonal technique used observation to the field, online interviews with data sources, the visitors and tourism and tourism later were documented in photographs. Kualitative analysis using data processing from data finding, then on alaysis and developed to the conclusion. From research results suggest that the beach Semarang beach is fairly good, but is less optimal in their breeding. In addition it was also found how the development efforts and difficulties in the management of which can be developed and is given advice for completion.