The participation of cooperative members is essential to achieving cooperative business success. This is due to the member's position as owner and customer of the cooperative. This research aims to analyze the influence of service quality and business management on the participation of savings and loan service cooperative members. This research uses quantitative methods with a multiple linear regression analysis approach with the SPSS 25.0 application. The research respondents were 30 employees of the Sekar Kartini Women's Cooperative. The results of hypothesis testing (H1) show the Sig value for the influence of service quality on Y is 0.015 > 0.05, so it can be concluded that there is a partial influence of the service quality variable on the cooperative member participation variable. Meanwhile, the results of further hypothesis testing (H2) show the sig value for the influence of business management on Y is 0.016 < 0.05, so it can be concluded that there is a partial influence of the business management variable on the participation variable Cooperative Member. The significance value for the influence and management of X1 means that there is an influence of service quality and business management on cooperative member participation. Based on the results of this research, it is known that the R square value is 0.337; this means that the influence of variables X1 and X2 simultaneously on variable Y is 33.7%. This shows that improving service and management can help increase member participation in savings and loan services at the Sekar Kartini Women's Cooperative. Keywords: Business Management, Cooperative Member Participation, Service Quality.

Taxation which is considered as a deduction in income is one of the aspect of thestill high level of tax aggressiveness in the world. This research aims to identifywhether CSR, CG, Profitability, Leverage and SIZE contribute to taxaggressiveness. Sampling was selected using a purposive sampling methodthroughseveral criteria to obtain 68 samples of company reports. In analyzing thedata using the classical assumption test, panel data regression analysis andhypothesis testing. The data obtained, obtained directly from the websiteIndonesian Stock Exchange or the official website of each company. The samples,were the annuals reports and sustainability reports for 2018 -2021 years. Theresults of this researh partially show that CSR does not have a significant effect ontax aggressiveness while CG, profitability, leverage have a significant positiveeffect on tax aggressiveness and SIZE has a significant negative effect on taxaggressiveness. Simultaneously displaying CSR, CG, profitability, leverage andSIZE have a significant contribution to tax aggressiveness of 52%. The rest isinfluenced by other aspect not tested in this research.Keywords: CG, CSR, Leverage, Profitability, SIZE, Tax Aggresiveness

In a large-scale manufacturing company, it certainly requires supply chain managementprocedures that can make it easier to manage its business activities from start to finish. ERPis a flexible system that integrates and manages production activities that can improve theperformance or performance of a company. The author uses a qualitative method in theanalysis of this research, namely by observing, analyzing, and interviewing related to theERP system and the company's SCM performance. The purpose of this analysis is to findout information related to the ERP system used and the performance of supply chainmanagement at PT. Tectron Manufacturing and knowing the influences that occur incompanies when using an ERP system and the process of implementing an ERP system ineach of its departments. In the business process PT. Tectron Manufacturing implements anERP system managed by a director and head engineer. The results of the analysis of theinfluence of the ERP system on the performance of SCM PT. Tectron Manufacturing is aperformance system that becomes more effective and efficient because this company isengaged in manufacturing which requires clear data collection of all raw materials tofinished goods.Keywords: Company, ERP, Manufacturing, Performance, Supply Chain.

PT. Indofood is one of the largest food product manufacturing companies inIndonesia. This article discusses the ERP system used by PT. Indofood to improvetheir supply chain management performance as well as their operationalperformance. The method used in this study is qualitative, in which the data issought from valid sources and references and has been studied previously. Theresult of this research is the ERP system used by PT. Indofood can improveoperational performance as well as performance of existing supply chainmanagement.Keyword: ERP System, Foods, Indofood, Supply Chain Management

This study use a quantitative research methodology. Using Gresik BPS data, this study wascarried out in Gresik Regency. The data collection procedure, however, is nearly identicalto this study and incorporates BPS data as well as relevant articles. The following variableswere used in this study: government spending (X1), population (X2), unemployment (X3),and poverty (Y). analysis of the data used in this study is Multiple Linear Regression witha significant level of 5%. The results showed that the government spending variable (X1)with a significant level (0.000) affected the poverty variable (Y). Population variable (X2)with a significant level (0.000) affects poverty variable(Y). While the unemploymentvariable (X3), with a significant level (0.176) does not affect the poverty variable (Y).Keywords: Government Expenditures, Total Population, Unemployment And Property

The purpose of this study was to determine the effect of the exchange rate, inflationand reference coal prices on Indonesian coal exports to China. In this study theauthors used quantitative data obtained from sources related to this study. Thevariables used by the author are the Exchange Rate (X1), Chinese Inflation (X2),Reference Coal Prices (X3) and Indonesian Coal Exports to China (Y). The type ofdata used in this study is time series data for 2009-2021 and the authors use themultiple linear regression analysis method, the classical assumption test and the Ttest or statistics. the exchange rate variable has a significant effect on Indonesiancoal exports to China, while the inflation variable has no significant effect onIndonesian coal exports to China and finally the reference coal price variable hasa significant effect on Indonesian coal exports to China. The results of the researchconducted by the author can be concluded that all independent variables, namelyexchange rate variables (X1), inflation (X2) and reference coal prices (X3) resultin an influence on the dependent variable, namely Indonesian coal exports to China(Y).Keywords: Exchange Rates, Exports, Indonesian Coal Exports to China, Inflation,Reference Coal Prices

In a company, of course, there are ups and downs of a business, one of which isCompany Performance and Supply Chain. The purpose of this analysis is to be able toanalyze the SCM network model that is suitable for a company, and to be able to designan SCM network model for a company. Based on the analysis conducted by the author,no gaps were found that could affect the supply chain and decrease the performancefaced by PT Citra Shipyard. The methodology used is the method of observation anddirect interviews, we made observations to find data from the internet and directinterviews with Citra Shipyard.Keywords: Supply Chain Management, and Enterprise resource planning (ERP)

A company needs good business continuity to maximize all aspects of businessactivities, therefore a structured management governance is needed. A goodenterprise resource planning system will produce a clear flow of supply chainmanagement and create good human resource performance within the company.The existence of ERP system assistance makes it easy to obtain existing informationon a company in each division with the support of a large database so that companyoperations run smoothly, such as at PT Infineon Technologies Batam which hassurvived until now. This study uses qualitative analysis methods and is in the formof descriptive information, the data obtained will be related to the theory andanalysis of the company. The results of the study show that implementing an ERPsystem at PT Infineon Technologies Batam is very beneficial for companiesbecause it can reduce costs due to continuous integration and monitoring, as wellas another factor of implementing an ERP system at PT Infineon TechnologiesBatam is being able to adjust customer interests to obtain a more efficient level inmaximizing revenue results.Keywords: Customer, Enterprise, Enterprise resource planning, Human Resources,Management, Product, Supply Chain, Technology

The growing times the higher the fraudulent or common levels in the Fraud. Fraudis a criminal fraud that aims to benefit financially. ACFE mentions there are threetypes of Fraud that is Asset Misoppropration, Fraud of financial statements andcorruption. The greatest impact of Fraud is poverty, so the government forms aempowerment program called PNPM-MPd that eventually transforms intoBumdesma or a village-owned business entity. BUMDESMA Sendang is far fromthe city center, where the majority of local human resources are lacking ineducation. But this situation does not make Bumdesma Sendang suffered cheating.Because Bumdesma Sendang is able to implement accounting information systemsand internal control systems in preventing fraud well. This research uses descriptivequalitative approach. Based on findings by researchers, the recording system inBumdesma Sendang still using Microsoft Excel and manual recording, no specialapp to record it. Internal controls on Bumdesma Sendang on essence are done in thebasis (supervisory attached) by BP or the Supervisory Agency. But everyoneinvolved in it has the right to oversee each other. The accounting system of theinternal information and the internal control system is well but not maximized so itis still vulnerable to the fraud or fraud. To the foreheads expect more maximal withmore systems and controls that are more maximal so that the occurrence of fraudsmaller.Keywords: Accounting Information Systems, Fraud And Internal Control Systems

The writing of the article "Analysis of Samsung Company's Business Level andDiversification Strategy" aims to analyze the Business Level and diversificationstrategy carried out by Samsung since its inception until now. The research methodused in analyzing this article is a qualitative method, where the data collection stageis through direct observation at Samsung outlets and online in the form of socialmedia, internet sites and so on. After obtaining the necessary information and data,the author describes descriptively the results of the analysis. The final result of theanalysis is that Samsung's business strategy has helped the company create a goodposition in the technology industry and the company is able to offer high-qualityproducts at competitive prices. The diversification carried out by the Samsungcompany involves expanding product and service offerings into new markets andindustries. In conclusion Samsung company carried out a clear and efficientbusiness level strategy. All the ideas and decisions made by the management teamare always planned for longer good and bad outcomes.Keywords: Descriptive, Diversification, Samsung, Qualitative Method.