This study aims to analyze the effect of tax avoidance and good corporate governance on the cost of debt in the property and real estate sector companies. The dependent variable in this study is the cost of debt as measured by interest expense divided by the average long-term and short-term loans. Meanwhile, the independent variables in this study are tax avoidance and good corporate governance…
Tax revenue is the main and largest source of income in the APBN, which has contributed around 70% over the last five years, especially from taxes on Micro, Small and Medium Enterprises. This study aims to determine the effectiveness level of UMKM final income tax revenue, as well as to determine the obstacles and efforts in receiving UMKM final income tax at KPP Pratama Malang Utara. Methods o…
PT BNI KCP Universitas Brawijaya as a company engaged in banking services still has a level of work that is not maximal in providing services, this can occur because of interpersonal communication in a poor work environment. This study aims to determine the effect of interpersonal communication on employee performance in providing excellent service at PT BNI KCP Universitas Brawijaya. The appro…
This research was carried out by Umbu Tamu Ndahawali, a final semester student majoring in Public Administration at the Merdeka University of Malang. The first supervisor was Mr. Budhy Prianto and the second supervisor was Mr. Rofinus Ngabut. This research is motivated by the unequal empowerment of women in Sukowilangun Village, and with the wishes of the women in Sukowilangun Village themselve…
Companies that go public must report their audited financial statements to the public. In audited financial statements, the auditors give their opinion on the company's financial statements. In this final report, the author explains about audit and modified audit opinion, namely Going-Concern audit opinion. There are several things that can influence auditors in giving Going-Concern audit opini…
Accounting fraud is an illegal action against organization's finances. This action can be carried out by various parties, both those who are members of the organization concerned, and those who are not. Generally, accounting fraud can be done by misusing organizational assets, corrupting, and manipulating data in an organization's financial statements. These three categories can cause organizat…
On the Job Training Program is a program provided by the D3 English Program which aimed to offer opportunities for students to hone their abilities and add new experiences, especially in the world of work. Through this program, students are expected to be able and ready to deal with the ups and downs of work after graduation. During OJT, the writer was positioned as a content creator at the Lan…
Marriage is one of the forms of human effort to create a group bond called a family. According to Law Number 1 1974 on Marriage. In Article 1 UUP marriage and its purpose is the inner birth bond between a man and a woman as husband and wife with the purpose of forming a happy and lasting family or household. Explained in Article 6 of the UUP includes the terms of marriage, namely the agreement …
Penelitian ini bertujuan untuk mengetahui pengaruh negatif antara harga diri dengan kecenderungan cinderella complex pada mahasiswi Universitas Merdeka Malang. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian korelasional. Subyek penelitian ini adalah mahasiswi aktif Universitas Merdeka Malang sebanyak 325 orang.Teknik sampling yang digunakan dalam penelitian ini menggu…