This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.

This research title is The Effect of Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on Return On Equity (ROE) at Foreign Exchange National Private Commercial Banks listed on the Indonesia Stock Exchange for the 2011-2016 period. The sample used in this research is the Annual Financial Report of Foreign Exchange National Private Commercial Banks listed on the Indonesia Stock Exchange for the 2011-2016 period using a purposive sampling method, in order to obtain 114 sample data from 19 National Foreign Exchange Private Commercial Banks in the observation period (2011-2016) ). The type of data used is secondary data obtained from published financial reports and downloaded through the official website of the Indonesia Stock Exchange. The analytical method used is Multiple Linear Regression with a significance level of 0.05. The results of the analysis show that partially only NPL has a significant negative effect on ROE, while CAR has no effect on ROE. Simultaneously the CAR and NPL variables have a significant effect on ROE.

This research focuses on the influence of two independent variables, namely the Role of Internal Audit and the Credit Sales Accounting System on one dependent variable, namely the Effectiveness of Internal Control of Accounts Receivable. The results of the analysis found that the two factors of the Role of Internal Audit and the Credit Sales Accounting System have a positive and significant influence on the Effectiveness of Internal Control of Accounts Receivable. The hypothesis uses the t test shows that the two independent variables studied are proven to significantly affect the dependent variable Effectiveness.

The research focuses on The Influence of Country Of Origin and Brand Reputation on Consumer Loyalty of Natasha Skin Care in Bekasi District and City. aims to find out how the influence of country of origin on Natasha Skin Care products, how the influence of brand reputation on beauty products Natasha Skin Care., and to determine the influence of country of origin and brand reputation on beauty products Natasha Skin Care.

Tujuan Pengabdian Pada Masyarakat (PPM) adalah membantu proses perhitungan harga pokok produksi dan harga pokok penjualan berdasarkan teori yang telah diberikan di perkuliahan, supaya perhitungan harga pokok produksi dan harga pokok penjualan sesuai dengan teori akuntansi yang baik dan benar. Metode kegiatan yang digunakan adalah dengan cara melakukan pendekatan kepada masyasarakat setempat, dan memberikan sosialisasi yang baik. Hasil dari kegiatan ini adalah terdapat selisih antara harga pokok produksi yang ditentukan oleh UMKM Albiru Craft dengan penentuan harga pokok produksi dengan metode job order costing. Hal ini disebabkan karena UMKM Albiru Craft hanya memperkirakan besarnya HPP dengan melihat harga di pasaran. Sedangkan perhitungan harga pokok produksi dengan metode job order costing telah mencakup semua biaya yang dikeluarkan pada saat proses produksi.