Kehadiran kas pada neraca perusahaan merupakan komponen penting. Kegiatanperusahaan tidak dapat dilakukan tanpa uang tunai. Tujuan dari penelitian ini adalahuntuk menganalisis pengaruh net working capital dan growth opportunity terhadapkepemilikan cash holding yang terdaftar di Bursa Efek Indonesia pada subsektorindustri otomotif dan otomotif dari tahun 2017- 2021 dan memberikan bukti empiris.Penelitian ini menggunakan data sekunder dan metode analisis data menggunakananalisis regresi data panel. Sampel yang digunakan dalam penelitian ini menggunakanteknik non-probability sampling dengan menggunakan teknik sampling jenuh,sehingga jumlah sampel sebanyak 12 sampel. Hasil penelitian ini menunjukkan bahwanet working capital memberikan pengaruh yang signifikan terhadap cash holding ,growth opportunity tidak memberikan pengaruh yang signifikan terhadap kepemilikankas. Kemampuan variabel bebas dalam menjelaskan variabel terikat hanya 57,7%,Sedangkan sisanya 42.3% adalah faktor lain diluar model yang memberikanpengaruhnya terhadap cash holding.

This study aims to determine the effect of mobile banking, internet banking and sms banking on the financial performance of Islamic banking in Indonesia. The type of research used in this research is descriptive research with a qualitative approach. The population in this study are all financial reports published by Islamic banks that have used mobile banking, internet banking and sms banking, namely BRI Syariah, BNI Syariah, Syariah Mandiri, BCA Syariah, Bukopin Syariah and BJB Syariah and have reported their financial statements with a period of 2015-2020. The results showed that mobile banking, internet banking and sms banking had a significant effect on the financial performance of Islamic banks in Indonesia

This journal describes the results of community service activities carried out at Pelita BangsaUniversity in the form of Empowerment of Micro, Small and Medium Enterprises (MSMEs)in the field of Administration and Marketing in Pasirsari Village, South Cikarang. Thebackground of this activity is based on a field survey where many MSMEs do not have a NIB,product logo and lack of knowledge to register their business on google maps. The priorityproblem is that MSMEs in the Pasirsari Village area are immigrants so that few of them havecomplete data such as domicile letters and NPWP. The solution and method in this serviceprogram is to create a strategy in an effort to empower MSMEs through Making a BusinessIdentification Number (NIB), making product logos, as well as registering google maps andmaking Banana Peel Ice Cream SMEs. The expected outputs from this activity are 1) MSMEsin the Pasirsari area can have a Business Identification Number and understand its benefitsand functions. 2) MSMEs in the Pasirsari area can have a product logo as a business identityand the business location has been registered on google maps to make it easier for visitorsto find a business location 3) MSME Banana Peel Ice Cream can be developed and passedon by one of the MSMEs in Pasirsari Village and is expected to become a characteristicproduct Pasirsari Village. This makes MSME actors who were previously affected by thepandemic are now starting to rise again, sales that previously experienced a decline are nowstarting to return to normal, people who previously did not understand social media and Ecommerceare now technologically literate because of their previous virtual habits, MSMEsare trying to get up. back by promoting on social media and registering their business to Ecommerce,people who are used to buying goods online because shops that were forced toclose because they can only sell virtual or take away are now back in operation. With“Banana Peel Ice Cream "The ice cream is inspired by a brand that has banana flavored icecream. Finally, we have the idea to make the same ice cream but made from banana peels,besides the vitamins contained in banana peels, we also hope that this Banana Peel IceCream can reduce food waste, as banana peels are food waste.

The purpose of this study is to analyze the effect of the early warning system ratio which is proxied in the ratio of the level of adequacy of funds, the ratio of claims expense and the ratio of liquidity to risk based capital in insurance companies registered with the OJK in 2016 - 2020. Risk based capital is a ratio that describes the solvency of the company. insurance. The population in this study is the annual financial statements of life insurance companies registered with the OJK Financial Services Authority in Indonesia from 2016 - 2020 with a population of 20 companies and the sample used is 20 life insurance companies registered with the Financial Services Authority (OJK). . The sampling technique in this study used a saturated sampling technique. This study uses the Eviews version 10 tool. The findings in this study show that the ratio of the level of adequacy of funds, the ratio of claims expense, and the liquidity ratio partially and simultaneously has an effect on risk based capital.

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Penelitian ini bertujuan untuk menganalisis perilaku penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variabel Moderating studi kasus pada perusahaan yang terdaftar di JII – BEI tahun 2015 - 2020 . Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu dengan metode purposive sampling. Sampel dalam penelitian ini adalah 6 perusahaan yang terdaftar di Jakarta Islamic Index dan Bursa Efek Indonesia (BEI) periode 2015 - 2020. Jenis data yang digunakan yaitu data sekunder dengan teknik analisis regresi data panel dan Moderated Regression Analysis (MRA) dibantu dengan program statistik E-views 10 yang digunakan untuk menguji Regresi data panel , asumsi klasik dan hipotesis. Hasil penelitian menunjukan bahwa Penghindaran pajak yang diproksikan dengan CETR berpengaruh signifikan terhadap nilai perusahaan dan Variabel transparansi mampu memoderasi dan memperkuat pengaruh penghindaran pajak terhadap nilai perusahaan.