<span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>This study aims to determine the effect of corporate governance and profitability to tax avoidance.</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> Tax avoidance in this study is measured by Cash Effective Tax Rate. His study used a sample of</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> mining companies listed on the Indonesia Stock Exchange during 2010-2015 using purposive</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> sampling method. The method of analysis used is multiple regression analysis. The results of this</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> study indicate that the proxy of corporate governance namely institutional ownership and</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> independent board of commissioner influence tax avoidance. The results also show that tax</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> avoidance is not influenced by the audit committee and audit quality. The results of profitability</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> studies proxied with Return on Assets show that profitability affects tax avoidance.</em><br /><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em>Keywords: cash effective tax rate corporate governance, profitability, and tax avoidance.</em></strong></span></span></span></span></span></span></span></span><br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></span>

Banking financial performance is reflected in their financial reports. Assessment of bank performance can be measured through financial ratio analysis approaches, one of which is the ratio of the bank's ability to generate profits or ROA. In generating good profits, a bank must be said to be healthy, the bank's health ratio which can describe the bank's health condition includes the level of capital adequacy, liquidity ratios, and bank operating expense ratios. The aims of the research are to find out and analyze the influence of the level of bank health ratio on the financial performance of Syariah Public Banks. The population are Bank Umum Syariah (BUS) in Indonesia which is registered in Bank Indonesia directory period 2016- 2020  that is 14 Bank Syariah. This study combined of a research object and one-time dimension, measurement by data analysis tools eviews 8, the test model chosen is the Fixed Effect Model - Least Square Dummy Variable. F test results showed that six variables simultaneously affect the amount of lending with the value of Prob (F-statistic) 0.000000. Hypothesis test results showed that CAR and NPF ratios have no influence to ROA, while FDR has a positive significant influence to ROA and BOPO ratio has a negative influence on ROA.

ARTICLES INFORMATION AbstractOne of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing. PENDAHULUANAnalisis laporan keuangan merupakan alat yang digunakan untuk memandang kinerja perusahaan dalam satu periode. Sehingga sebelum mengkaji laporan keuangan perlu mengerti tentang hal apa yang terkait laporan keuangan. Pengetahuan mengenai laporan keuangan dapat dimulai dari penjelasan, jenis, serta maksud yang tercantum dalam laporan keuangan (Kasmir, 2010).Laporan keuangan merupakan sebuah tanggung jawab setiap perusahaan untuk menyampaikan laporan keuangan pada waktu yang telah ditentukan. Perusahaan juga diwajibkan melaporkan serta mengkaji mengenai kondisi dan kedudukan perusahaan.Dengan mengakaji sebuah perusahaan akan diketahui kelema-

Seiring dengan perkembangan zaman munculah media perekam suatu kejadian baik berupa gambar diam maupun gambar gerak, dan media tersebut sering disebut sebagai media fotografi dan vidiografi. Melalui perkembangan media promosi saat ini yang sangat pesat, yaitu dengan ditandai munculnya media promosi online. Informasi  yang  ingin  disampaikan  akan  lebih  lengkap  dan komplit jika menggunakan google bisnis sebagai media promosi. maka tim pengabdian masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas PGRI Madiun mencoba untuk melakukan langkah pendampingan perancangan promosi melalui google bisnis. Sasaran / target dari pelaksanaan kegiatan pengabdian kegiatan masyarakat adalah admin bagian pajak dan admin terkait lainnya yaitu akuntansi pada CV. Putra Hanania, sebanyak 4 (empat) orang. Selama kegiatan abdimas berlangsung, komunikasi yang terjalin sangat kooperatif. Dari sekian materi yang disampaikan oleh tim pengabdi, dapat diterima baik oleh mitra.

This article examines the impact of the use of smart phone and BKR programs on family disharmony. Smartphone are devices that have both positif and negative effects. Indonesia is predicted to get a demographic bonus in 2020- 2030 with the highest number of teenagers, and the majority of smartphone users are teenagers. BKR is a program that serves to help parenting to avoid deviant behavior. This research uses quantitative methods, with primary data of 300 respondents. The sample of this study consisted of 150 PKK groups and 150 teenagers. Data collection technique is using questionnaire data. Data analysis technique is using path analysis and SPSS 21.0 software. The results of the study stated that the use of smartphone had a negative and not significant effect on family disharmony, smartphone usage had a negative and significant effect on BKR program and smartphone usage had a negative and significant effect on family disharmony. The use of a smart phone does not have an impact on family disharmony because of effective communication between family members. The existence of the BKR program is still needed to assist families in fostering their teenagers so that it is wiser to use a smartphone.