Information technology is developing very fast now. In this fourth Industrial Revolution, technological development plays an important role in organization. In order to be able to survive, especially in the midst of today's world that increasingly rely on information technology, every organization need Accounting Information System. As a business strategy, Accounting Information System must be supported by competent employees. In other words, without an adequate user competency it is impossible to have an effective Accounting Information System. This research aims to analyse the effect of user competency on the effectiveness of Accounting Information System. Data collection in this descriptive survey research uses questionnaires which were distributed to regional banks located in 24 provinces in Indonesia. Total 176 questionnaires were collected from manager and staff related to accounting. Analysis of data uses Smart Partial Least Square (PLS). Based on the results of this study it can be concluded that user competency affects the effectiveness of Accounting Information System. The results show that inadequate knowledge and skills possessed by the employees will give an impact to the effectiveness of the Accounting Information System. Thus, it is necessary for all banks to increase knowledge and skills of their employees as user of Accounting Information System so they are able to compete. This finding are in line with previous research and support the theory.

Abstract Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance. This research is intended to examine the effect of transfer pricing, political connection and liquidity on tax aggressiveness both partially and simultaneously. The population in this study are mining industry entities listed in the Indonesian Stock Exchange for the year of 2016-2019. The sample selection is determined by purposive sampling method. Samples obtained as many as 8 companies for 4 years with a total of 32 samples. Analysis of data uses multiple regression. The result findings indicate that in partially there is no influence of transfer pricing and liquidity on tax aggressiveness, while political connection affects tax aggressiveness. Furthermore, in simultaneously transfer pricing, political connection and liquidity affect tax aggressiveness.   Keywords : Transfer Pricing, Political Connection, Liquidity, and Tax Aggressiveness

Based on comparison data between 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water.BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.

Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that  PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction of transfer pricing by a Singapore subsidiary. PT Adaro has implemented transfer pricing. If the problem is true,  it can be classified as Tax Avoidance. This study aims to identify the impact of company size, return on equity, and current ratios on Tax Avoidance. This study is a  category of causal explanatory studies in which samples are selected using a purposeful sampling method and hypotheses are tested using multiple regression testing. In this survey, the population and sample are LQ 45 companies listed on the Indonesia Stock Exchange between 2016 and 2019, with a population of 45 companies and a sample of 34 companies. The Tax Avoidance measurement in this study uses the effective tax rate (ETR). The results of this study explain that corporate size affects Tax Avoidance, while return on equity and current ratios do not affect Tax Avoidance. Keywords: Firm Size, Return on Equity, Current Ratio, and Tax Avoidance

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