This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

<p><em>This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.<strong></strong></em></p><p>Penelitian ini bertujuan untuk menganalisis pengaruh <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan <em>deterrence factor</em> dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif  dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.</p>

The capital adequacy ratio is an aspect that predicts whether the funds owned by a bank are sufficient to support its operational activities. In other terms, the bank can repay the disbursement of the depositor’s fees within the time it is billed and can fulfill the credit request that has been submitted. The purpose of this study is to determine the effect of liqiudity on the capital adequacy ratio and the effect of profitability on the capital adequacy ratio of banking companies listed on the indonesian stock exchange in 2018-2020. The method used in this study is quantitative. The type of data used is panel data. Panel is a combination of time series data with cross section data. Sources of data in this study using secondary data. The population in this study are all banking companies listed on the indonesia stock exchange in 2018-2020 totalling 44 companies. The sampling technique was using purposive sampling technique. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the capital adequacy ratio. Partially, liquidity has a significant effect on the capital adequacy ratio and profitability has a significant effect on the capital adequacy ratio

This research was conducted at one of the construction companies in Jambi

The application of Total Quality Management (TQM) is closely related to the quality of existing resources in the company. TQM provides a foundation for quality management and is an alternative in ensuring customer satisfaction, as well as Just In Time (JIT) which is a comprehensive and comprehensive production system. inventory management system where raw materials are purchased and produced as much as needed and used at the right time in every production process. In this study, the authors will examine the effect of TQM and JIT in efficiency of production costs at the manufacturing company PT Semen Padang in period 2016-2019. The data collection method was carried out by distributing questionnaires to each unit manager at PT Semen Padang which included managers of the accounting unit, human resource unit and production unit. The sampling technique used purposive sampling method and there were 67 samples. The analytical method used is to use the classical assumption test. Data analysis was also performed using the multiple regresion method with the SPSS Ver.16 application Based on the results of the hypothesis testing, it shows that Total Quality Management (TQM) has a positive effect on cost efficiency and Just In Time (JIT) has a positive effect on cost efficiency.