This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange have good resistance to financial distress. This is supported by the high and stable value of Inti Agri Resources' shares compared to the shares of other companies.

Tujuan makalah ini untuk menganalisis pendapatan asli daerah (PAD) dan dana perimbangan yang terdiri dari dana bagi hasil (DBH), dana alokasi umum (DAU), dan dana alokasi khusus (DAK) terhadap belanja modal. Penelitian dilakukan pada kabupaten/kota di Sumatera Utara dengan menggunakan data skunder berupa data realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari 2015 sampai 2019. Teknik analisis data menggunakan regresi berganda yang digunakan untuk menguji kelima hipotesis yaitu untuk menganalisis: 1) pengaruh PAD dan dana perimbangan yang terdiri dari DBH, DAUK, dan DAK terhadap belanja modal secara simlutan; 2) pengaruh PAD terhadap belanja modal; 3) pengaruh DBH terhadap belanja modal; 4) pengaruh DAU terhadap belanja modal; dan 5) pengaruh DAK terhadap belanja modal. Pengujian normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas menunjukkan dukungan data yang diperoleh, sehingga dapat dilanjutkan untuk pengujian hipotesis. Hasil penelitian membuktikan pengujian hipotesis bahwa PAD dan dana perimbangan berpengaruh terhadap belanja modal secara simultan. Akan tetapi, pengujian secara parsial menunjukkan bahwa DAU tidak memiliki pengaruh terhadap belanja modal, sedangkan variabel independen lainnya seperti PAD, DBH, dan DAK berpengaruh terhadap belanja modal. Kesenjangan DAU yang diterima antar pemerintah daerah menjadi perhatian yang serius bagi pemerintah pusat dalam memberikan dana perimbangan. Kata Kunci: Belanja Modal, DAK, DAU, DBH, PAD.

__ Pepper is one of the spices plant and its production countinous decrease caused by converting of the planting areas to tin-mining areas. One of the effort that could be done was the usage of sub-optimal land which has low fertility. The research was aimed to study the effect of soil ameliorant application for early growth of pepper plant in the sand tailing area and obtain the proper ameliorant. The research was carried from February to May 2017 in post tin mining land of PT Timah, Dwi Makmur Village, District of Merawang, Bangka Island. The research was arranged in a Randomized Block Design (RBD) single factor dan three replications. The factor used was soil ameliorant combination consisted of seven level i.e. NPK fertilizer, arbuscular mycorrhiza fungi (AMF), biofertilizer, NPK + biofertilizer, NPK + AMF, AMF + organic fertilizer, and NPK + AMF + organic fertilizer. The soil ameliorant applications showed significant effect to plant height, leaves number, segment number, stem diameter, leaf area and chlorophyll content. Complete combination (NPK + AMF + biofertilizer) was the best ameliorant to pepper growth in sand tailing areapost tin minning.

Abstrak Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan di Kab. Aceh Tamiang dan untuk mengetahui Bagaimana hasil Analisis Implementasi Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan menurut kajian Ekonomi Islam (Studi Kasus Kab. Aceh Tamiang. Jenis penelitian ini adalah kulitatif. Hasil penelitian ini menunjukan bahwa penelitian dapat disimpulkan bahwa bentuk-bentuk Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan di Kab. Aceh Tamiang terbagi atas kesehatan dan pendidikan Diantaranya ibu hamil, anak usia dini (Balita), anak sekolah SD, SMP, SMA, disabilitas berat dan lanjut usia. Kemudian Analisis Program Keluarga Harapan (PKH) dalam Pengentasan Kemiskinan Menurut Kajian Ekonomi Islam (Studi Kasus Kab. Aceh Tamiang) Mereka juga berharap agar PKH terus dilanjutkan karena sangat membantu masyarakat dalam menanggulangi keluarga miskin baik dalam kesehatan maupun pendidikan. Kata Kunci : Program Keluarga Harapan (PKH), Kemiskinan, dan Penerim PKH Kabupaten Aceh Tamiang