The purpose of this research is to empirically examine the factors that influence effectiveness of supply chain management by investigating the role of the variables of the customer relationship management, human resource competence, and the organization’s internal control system. The research method used is explanatory research and the type of research is verification. The research instrument was tested through the validity and reliability of the data. Furthermore, inferential data analysis using SEM-PLS statistics. The results found that the factors that affect the effectiveness of supply chain management were customer relationship management, competence of human resources affects the effectiveness of supply chain management, and internal control system. The results are useful for providing and utilizing various forms and means of communication and for managing the customer relationship, developing human resources, and updating control systems continuously in public organizations.

The purpose of this study is to test and analyze the effect of profitability on corporate income tax, to test and analyze the effect of capital intensity on corporate income tax, to test and analyze the effect of liquidity on corporate income tax, to test and analyze the effect of operating costs on corporate income tax. , to test and analyze the effect of profitability, capital intensity, liquidity and operating costs on corporate income tax in Food and Beverage Companies Listed on the IDX. The population in this study were all Food and Beverage Companies listed on the BEI as many as 24 companies and samples from research on Food and Beverage Companies were 8 companies with 6 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, and determinant test. The results showed that profitability positive and significant effect on Corporate Income Tax, Capital Intensity negative and significant effect on Corporate Income Tax, Liquidity negative and significant effect on Corporate Income Tax, Operational Costs partially had a positive and significant effect on Corporate Income Tax. Corporate Income Tax, and that profitability, capital intensity, liquidity and operating costs have a significant effect on Corporate Income Tax in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period.

The objectives to be achieved in this study are to analyze the application of the merchandise inventory accounting system using the FIFO method where the object of the company to be studied is PT Primajaya Multy Technology. This study uses a qualitative descriptive research method. Data obtained through observation, interviews, and documentation. Based on the results of research on the application of the merchandise inventory accounting system at PT. Primajaya Multy Technology, the authors can draw the following conclusions: The merchandise inventory accounting system at PT Primajaya Multy Technology has not been effective where there is no segregation of duties between divisions, where each division can manage and enter the work of other divisions in the work, while inventory recording uses the perpetual method, with a computerized system so that the company can find out the amount of inventory available at any time, because the inventory records are able to present data from every transaction of entry and expenditure of goods completely and accurately. The use of this system is quite effective by looking at the many types of inventory sold. So it requires a recording system that can always provide an information system about inventory both from the number of units, the cost per unit, and the total value of the inventory held. The method for inventory valuation is also appropriate, by choosing the FIFO method where the goods that enter first will be issued or sold first so that the last purchased goods can be avoided from obsolescence and missed return dates set by the vendor. The procedures that make up the merchandise inventory system are good enough where every goods release or borrowing of goods from the warehouse is accompanied by a TTBG (receipt of goods from the warehouse) where the receipt is proof that the goods have been taken from the warehouse by who took it