This study aims to determine the effect of corporate governance, profitability, and executive character to the activity of tax avoidance in companies listed on the Indonesia Stock Exchange in 2012-2014. The elements of corporate governance consists of a proportion of the independent board, audit quality and audit committee as well as the elements of profitability is return on assets and the last variable is an executive character. The samples are property, real estate, and building construction companies are listed on the Indonesia Stock Exchange 2012-2014. The samples obtained 38 companies were selected by using purposive sampling. Data analysis was performed by hypothesis testing is multiple regression. The results show that the elements of corporate governance, namely the proportion of independent board, audit quality and audit committee did not significantly effect on activity of tax avoidance. While the return on assets and executive character are significantly effect on activity of tax avoidance.Keywords: corporate governance, the proportion of independent board, the quality audit, the audit committee, profitability, return on assets, executive character http://dx.doi.org/10.20885/jaai.vol19.iss1.art1 Abstrak Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance.Kata kunci: corporate governance, proporsi dewan independen, kualitas audit, komite audit, profitabilitas, return on asset, karakter eksekutif PENDAHULUAN Pajak merupakan salah satu sumber penerimaan negara yang paling besar. Dengan demikian sangat diharapkan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakannya secara sukarela sesuai dengan peraturan per-

Anaerobic digestion of food waste is an encouraging technology for biogas production. Pretreatment of the substrate is needed to increase biodegradation. This study aimed to investigate the effect of alkali pretreatment and organic solvent pretreatment on biogas production. Physical pretreatment was also applied in this study. NaOH (0%, 2%, 4% and 6%) was used as alkali pretreatment. Ethanol (0, 2, 4 and 6%) was used as organic solvent pretreatment. The experiment was conducted in a 1 L batch digester under room temperature. Results showed that 0% NaOH generated the highest cumulative biogas yield of 46.1 mL/gVS. The best biodegradability of 37.5% was achieved in NaOH of 0%. The lower concentration of ethanol generated a higher biogas yield. The greatest cumulative yield of 41.5 mL/gVS was obtained at an ethanol concentration of 0% with a biodegradability of 33.84%. Statistical analysis proved that alkali pretreatment and organic solvent pretreatment had no significant effect on biogas production (p>0.05). Physical pretreatment had a significant effect (p<0.05) with the highest cumulative yield of 58.2 mL/gVS. The kinetic model proved that the modified Gompertz was a suitable model for predicting and simulating the kinetics of anaerobic digestion from food waste (R 2 > 0.9).

This study aims to determine the influence of company characteristics and disclosure practices of corporate governance to corporate sustainability report on manufacturing in Indonesia Stock Exchange. In this study the sample was 48 companies manufacturing in Indonesia Stock Exchange. Type of data used secondary adala obtained from the Indonesian Capital Market of Directory (ICMD) and the Annual Report. Observation period is used of the year 2006 to 2010. In this study the researchers classifying the research variables menjad two main groups. The first independent variable consisting of leverage, aktitas ratio, firm size, firm age and the audit committee. The second is the dependent variable is the practice of sustainability disclosure report. The method used is a quantitative analysis that is processed by using the method of quantitative analysis. Based on the results of hypothesis testing study found that each used variable is leverage, activity ratio, firm size, firm age and the audit committee had no significant effect on the sustainability report disclosure practices of manufacturing firms in Indonesia Stock Exchange.

The purpose of this study was to examine the effect of corporate diversification to excess value. Corporate diversification has been a debate various parties, whether diversification can bring benefits to the company or bring a negative impact on long-term competitive advantage. In this study estimated that the diversification strategy will enhance share holder value in public companies listed in Indonesia Stock Exchange. The sample used is selected by using purposive sampling technique in the period 2005-2009 are included on the specified criteria. The selected sample of 44 companies. Pooling the data processing is done in order to obtain 220 observations. The instrument used to test the hypothesis is multiple regression analysis. There are 8proxiesused In this research include corporate diversification, leverage, earning growth, the level of investment opportunities, industry type and number of business segments, firm size and age. The results of this study indicate that no significant influence on corporate diversification, investment to opportunities set, industry type and number of business segments of the excess value so that the hypothesis is rejected In the relation of characteristics of firms, indicate leverage, earning growth, size and age of firms have a significant effect on excess value.

BACKGROUND Health Application has unique characteristics compared to other applications. This application is needed to support the health of users/families with various facilities provided according to their functions and objectives. Usability measurement is carried out to evaluate the successful use of the application with various usability criteria. OBJECTIVE This study aimed to identify, analyze and synthesize the usability evaluation of a mobile health application. METHODS The review was carried out on 61 selected papers from 799 usability papers from the web of science and Scopus in the 2013 to 2021 time period. Reviews are limited to applications in the form of mobile applications. RESULTS Based on the results of the review, it was identified that the medical/health technology journal group contributed the most, with a total of 13 papers. Meanwhile, mHealth apps mostly function for treatment and self-care/self-management, such as type II diabetes. CONCLUSIONS Most of the reviewed papers used the general public as respondents. Most of the research aims to evaluate usability with the most widely used method the System Usability Scale, which is equipped with other supporting methods.