The study aimed to explore the influence of fermentation and non-fermentation on cocoa processing (Theobroma cacao L.) on physical properties, chemical properties, fatty acid profiles and sensory properties of cococa butter. The study was conducted using an experimental method with two treatments and three replications. Analysis of cocoa butter consisted of yield, color, moisture content, free fatty acids,  iod numbers, peroxide numbers, determination of fatty acid profile using GC-MS, and analysis of sensory properties. The results showed that the yield was between 20.82-21.00%. The color of fermented cocoa butter has a value of L* 17.88, a*8.70, and b*7.99 while for nonfermented cocoa butter has a value of L* 14.88, a* 8.96, and b* 6.78, water content between 0.10-0.12%, free fatty acids 0.51-0.56%, iod numbers 26.40-26.50 g I2/100g, peroxide numbers between 0.40-0.70 meq peroxide/kg fat, 190.23-191.40 mg KOH/g fat. The fatty acid profile using GC-MS showed that the dominant fatty acid constituents contained in fermented and nonfermented cocoa fats are oleic acid (29.39-29.57%), heptadecanoic acid (25.85-26.77%), and palmitic acid (21.49-21.83%).  Based on sensory analysis of cocoa butter with fermented treatment is preferred because it has a more attractive color, taste, and aroma compared to nonfermented cocoa butter.

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Purpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance. Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018. Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia. Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-2018

Indonesian language learning is to improve students’ ability to understand, analyze, evaluate, and produce. This is the background of the researcher to examine the effect of the inquiry learning model on the lesson of writing complex procedure texts. This study aims to improve students’ ability to write complex procedural texts using the inquiry learning model in class XI SMA Muhammadiyah 1 Medan for the 2020-2021 academic year. The population of this study is all students of class XI, totaling 103 students using a sample of 40 students with random sampling, the method used in this study is an experimental method with a two group pre-test and post-test design. The instrument used to test the ability to write complex procedure texts. The average value of ability in writing complex procedure texts before using the inquiry model is 72,1 while the average value of ability in writing complex procedure texts after using the inquiry model is 80,25. Based on the results of the pre-test and post-test class correlation analysis conducted with the product moment correlation formula, it obtained an r value of 0,965 so that thitung 22,456 >ttabel 2,021, it was concluded that the inquiry model had a significant influence on the ability to write complex procedure texts in class XI high school students SMA Muhammadiyah 1 Medan Academic Year 2020-2021.