The purpose of this study was to investigate the influence of career motivation and motivation analysis of interest in the study of brevet tax on students semester 7 Accounting academic year 2016/2017 at STIE Bina Bangsa. Research done in the environment STIE Bina Bangsa. These studies use quantitative methods (questionnaire). The population in this research 274 students. With a sample of as many as 100 students. Sample collection method using the technique of Accidental sampling. Data analysis technique used was multiple linear regression analysis. Based on the results of hypothesis testing on this research shows that economic motivation and career motivation to study interest Tax Brevet. This has the sense that career motivation to get the job interest to be eligible to study tax brevet. So did the economic motivation to be able to have an economic life be eligible without relying on others to study interest brevet.

This study aims to explore how leverage and liquidity affect the value of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Firm age is also considered a moderating variable in the analysis, using a sample of 15 companies using SPSS 23.0 for quantitative data analysis. Secondary data were used which were obtained from annual reports taken from the respective company websites and the website of the Indonesia Stock Exchange (IDX). The research population consists of banking companies listed on the IDX in the 2018-2022 period. The results of the study found that leverage has a significant negative effect on firm value, while the liquidity ratio has no significant effect. In addition, firm age was found to moderate the relationship between leverage and firm value, but not the relationship between liquidity and firm value. The analysis shows that the combined leverage ratio and liquidity account for 81.9% of the variance in firm value, with the remaining 18.1% being influenced by other variables not included in the study. It can be concluded that leverage has a significant negative effect on firm value, while liquidity has no impact on firm value. In addition, firm age can moderate the relationship between leverage and firm value, but not moderate the relationship between liquidity and firm value in companies listed on the Indonesia Stock Exchange. This study provides valuable insights, emphasizing the importance of firm age as a moderating variable in the relationship between leverage and firm value.

AbstrakPemerintah daerah Kabupaten Serang terus berusaha untuk mengembangkan sektor wisata, salah satunya pengembangan kawasan wisata religi gunung santri yang terletak di Desa Bojonegara Kecamatan Bojonegara Serang.Namun sampai saat ini pengelolaan kawasan wisata religi gunung santri belum optimal, sarana dan prasarana yang belum memadai. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisa strategi pengembangan yang tepat yang dilakukan oleh Kantor Dinas Pariwisata Kabupaten Serang, Desa Bojonegara, pengelola dan warga sekitar Bojonegara dalam pengembangan wisata religi Gunung Santri sebagai kawasan strategi wisata religi.Metode yang digunakan dalam penelitian ini adalah Metode Kualitatif deskriptif melalui proses observasi, wawancara dan dokumentasi.Analisa yang digunakan adalah analisis SWOT dengan menganalisa kekuatan, kelemahan, peluang dan ancaman yang di miliki kawasan wisata religi gunung santri. Hasil dari penelitian ini menunjukan bahwa perlu adanya penerapan beberapa strategi pengembangan diantaranya yaitu strategi pengembangan potensi wisata religi, pengembangan sumber daya manusia, strategi pengembangan sarana dan prasarana, strategi pengembangan kelembagaan, strategi promosi yang tepat sasaran. Diharapkan dengan penerapan beberapa strategi pengembangan tersebut diatas bisa memberikan perubahan ke arah yang lebih baik dalam pengelolaan wisata religi gunung santri yang ada di Desa Bojonegara Kecamatan Bojonegara  Serang, sehingga kunjungan wisatawan dalam hal para peziarah bisa meningkat dengan demikian secara tidak langsung bisa meningkatkan perekonomian masyarakat Desa Bojonegara Kecamatan Bojonegara Kabupaten Serang Banten.Kata Kunci: Strategi, Pengembangan, Wisata, Religi.AbstractThe local government of the Serang Regency continues to strive to develop the tourism sector, one of which is the development of the religious tourism area of the mountain santri which is located in Bojonegara Village, Bojonegara Serang District. However, until now the management of the religious tourism area of Mount Santri has not been optimal, the facilities and infrastructure are inadequate. The purpose of this study is to determine and analyze the strategy for developing religious tourism in Mount Santri. The informants in this study were determined using the snowball sampling technique. The analytical method used is a SWOT analysis by analyzing the strengths, weaknesses, opportunities, and threats of the religious tourism area of the mountain santri. The results of this study indicate that it is necessary to implement several development strategies including strategies for developing the potential for religious tourism, human resource development, strategies for developing facilities and infrastructure, strategies for institutional development, and promotion strategies that are right on target. It is hoped that the implementation of some of the aforementioned development strategies can provide a chance for a better direction in the management of religious tourism of the mountain santri in Bojonegara Village, Bojonegara Serang District so that tourist visits in terms of pilgrims can increase thereby indirectly increasing the economy of the Village community. Bojonegara, Bojonegara District, Serang Regency, Banten.Keywords: Strategy, Development, Tourism, Religion.

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.