No abstract

This study aims to examine the effect of firm size, leverage, dividend policy and profitability on firm value in the study of manufacturing companies in the food and beverages sector. This research uses quantitative research. The technique used in sampling is the purposive sampling method, namely the selection of samples is carried out with predetermined criteria. So that as many as 35 data were obtained from 7 food and beverages companies listed on the IDX during the 2016-2020 period. The data analysis method used is multiple linear regression analysis using the SPSS version 23 program. Based on the results of the study, it shows that: (1) firm size has no effect on firm value, (2) leverage has a negative and significant effect on firm value, (3) dividend policy has no effect on firm value, (4) profitability has a positive and significant effect on firm value. Keywords: firm size, leverage, dividend policy and profitability.

This study aims to examine the effect of firm size, leverage, dividend policy and profitability on firm value in the study of manufacturing companies in the food and beverages sector. This research uses quantitative research. The technique used in sampling is the purposive sampling method, namely the selection of samples is carried out with predetermined criteria. So that as many as 35 data were obtained from 7 food and beverages companies listed on the IDX during the 2016-2020 period. The data analysis method used is multiple linear regression analysis using the SPSS version 23 program. Based on the results of the study, it shows that: (1) firm size has no effect on firm value, (2) leverage has a negative and significant effect on firm value, (3) dividend policy has no effect on firm value, (4) profitability has a positive and significant effect on firm value. Keywords: firm size, leverage, dividend policy and profitability.

This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.

Currently, Indonesia's economic financing instruments that comply with sharia principles continue to increase, but further acceleration is needed to encourage significant growth. Because when viewed from the very broad market share of Islamic financing, there is an indication of a gap between the needs of sharia business and Islamic financing sources. The purpose of this research is to provide solutions in the form of convenience that can bridge sharia businesses by utilizing sources of financing through digital media in the form of sharia fintech. From the results of the analysis, the development of Fintech carried out by financial institutions, be it banking, savings and loan cooperatives and other financial institutions, can increase financial literacy and financial inclusion in MSEs. The results of this study were obtained from distributing questionnaires to 40 MSEs that became primary data. This questionnaire consists of 30 questions that are described based on several variables to be studied, including: the relationship between the level of FINTECH (X1), Quality System (X2), Features of service (X3), and Wishes to use SHARIA FINTECH (X4) on UMK Performance (Y). From the results of the Analysis of Correlation Variables and Reliability Test Results of the variables that (X1), (X2), (X3), (X4) have a significant effect on (Y). Based on the OJK list, the latest data shows that 7 Fintech companies labeled Sharia have sold Islamic loans. Judging from the needs of MSEs players, the closest Fintech is Laku Habis. Laku Habis develops productive and investment businesses in improving the quality of activities of MSEs by encouraging saving activities and supporting financing.