Riset ini bertujuan untuk menguji aspek-aspek yang mempengaruhi keputusan wajib pajak UMKM dalam mengambil program relaksasi pajak. Variabel riset terdiri dari variabel prosedur, pelayanan, dan pengetahuan sebagai variabel bebas. Kemudian keputusan wajib pajak UMKM mengikuti program relaksasi pajak sebagai variabel dependen. Teknik deskriptif digunakan dalam riset ini. Bentuk pendekatan yang dipergunakan ialah pendekatan kuantitatif kualitatif. Populasi dalam riset ini adalah pengusaha wajib pajak UMKM sebanyak 35 responden. Objek Penelitian ini tersebar di wilayah kota Bekasi, Blora, Boyolali, Ciamis, Getasan, Jakarta, Jepara, Salatiga, Kendal, Kudus, Lampung, Malang, Medan, Semarang, Wonogiri, dan Yogyakarta. Teknik pengambilan sampel yang dipergunakan ialah metoda purposive sampling. Teknik analisis yang digunakan riset ini adalah analisis regresi linear berganda dibantu dengan SPSS for window 23 sebagai alat analisis. Kesimpulan dalam riset membuktikan secara bersamaan variabel prosedur, pelayanan, dan pengetahuan berdampak terhadap keputusan wajib pajak UMKM mengikuti program relaksasi pajak UMKM mengikuti program relaksasi pajak. Sedangkan variabel pelayanan berpengaruh signifikan terhadap keputusan wajib pajak UMKM mengikuti program relaksasi pajak.

<em><span lang="EN-US">This study aims to map the position of public mutual fund products and investment managers based on the results of perceptual mapping. The samples used in this study were 5 public mutual funds and 9 investment managers in each type of public mutual fund based on the investment portfolio selected using the purposive sampling method. The method of analysis used descriptive statistical analysis and multidimensional scaling. The results of the data processing of the mutual fund product attributes are processed in Microsoft Excel which further passed through the statistical test stage of multidimensional scaling ALSCAL (Alternative Least Square Scaling) using the SPSS application. The result of the multidimensional scaling test show that the perceptual mapping is divided into 4 quadrants based on the determinant attributes of public mutual fund products. It found that 6 mutual fund products divided by Risk and Costs determinant attributes, then 6 other mutual fund products found divided by  NAB/UP and return, then 4 other mutual fund products found are not divided by determinant attributes and the rest 4 other mutual fund products divided by other determinant attribute in this research.</span></em>

<p><em>This research is based on previous research’s result that there was a image changing of Surakarta City from Batik’s City toward City of traditional Food. There are four objectives of this research, those are; (1) identify Surakarta traditional food’s as functional foods; (2) Mapping the growth of Surakarta’s traditional foods at least five periode; (3) mapping the potential of Surakarta’s traditional foods as a culture heritage’s foods, functional food dan popular foods. (4) mapping the economic potential of Surakarta’s tradisional foods. </em><em></em></p><p><em>The objective of this research will be achieved toward analysis primary and secondary datas. Primary datas are obtained by survey method with 200 respondents and analyzed by using BiPlot, Pearson Correlation and Descriptive method. Sencondary datas are obtained from BPS, and Disperindag, and analyzed by using linier regression dan Pearson Correlation.</em></p><p><em>This researh results that the eight of Surakarta’s traditional foods are culture inheritage’s foods, functional foods, favorite foods and have economic potential to rise t Surakarta’s economy growth. Therefore if the Surakarta’s region government should employ three stages to develope these traditional foods as their food city branding. There are clustering analysis, SAP analysis and developing trust (social capital) toward their food city branding.</em></p>

<p><em>T</em><em>his study tried to analyse perfomance evaluation of banking asset management returns based on fundamental and macro factors from BUSND and foreign bank. This research also analyse the different of banking asset management Performance on BUSND and Foreign Bank. Multiple regression analysis method, F significance test, coefficient of determination and t significance test was used in This research. In order to find out the difference in asset return management between BUSND and foreign banks, a Chow-test was carried out.</em></p><em>This study simultaneously found that fundamental factors proxied by the ratio of CAR, NIM, BOPO, LDR, and macro factors using SBI interest rates and exchange rates had a significant effect on ROA both in BUSND and foreign banks. In BUSND the independent variables for fundamental factors that have a significant effect on ROA are CAR, NIM, BOPO, and macro factors, namely the SBI interest rate, for foreign banks the results of the independent variables for fundamental factors that affect ROA are CAR, BOPO, and LDR . For the results of the Chow test, it was found that there was a significant difference between BUSND and foreign banks in terms of managing returns from the placement of bank assets (Return On Assets).</em>

<p class="western" align="justify"><em><span lang="EN-US">This study aims to test the difference between the conventional mutual fund and the sharia mutual fund on performances and risk. The development of mutual fund products is based on 2 (two) categories, conventional mutual funds, and sharia mutual funds (www.ojk.go.id). Based on data from the Data Center and Statistics of Islamic Mutual Funds, the performance of Islamic mutual funds is still underperformed compared to conventional mutual funds. Therefore, testing the performance of Islamic mutual funds by testing the performance of conventional mutual funds has not been widely tested. Secondary data was used in this study with all 1425 mutual funds from 2012-2017 on the Indonesia Stock Exchange was used as the population in this study is. The purposive sampling technique determines the sample in this study. The sample used in this study was Conventional and Shariah mutual fund in Indonesia Stock Exchange (IDX) with six products each. This hypothesis test used Differential Test tools with data analysis techniques using Paired sample t-test analysis using SPSS 25. In this study, we found that there was a significant difference between the return on conventional mutual funds and Syariah mutual funds. While the risk, Sharpe method, Treynor method, and Jensen method have not significant difference between conventional mutual funds and Syariah mutual funds.</span></em></p>