Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

Study This analyze the role of Waqf Bank Micro (BWM) in increase performance of MSMEs in Surabaya, with capitalization as variable mediation . Focus main covers access financing , human resource development, and literacy finance, using approach quantitative through survey against 90 MSME actors fostered by BWM Al- Fithrah Wava Mandiri . Analysis using SEM with SmartPLS 4.0 shows that third variable influential significant to performance of MSMEs, both in a way direct and through capitalization . Capitalization become the most dominant mediator ( coefficient 0.581; p-value 0.000). Findings This confirm role BWM doubles as institution financing and empowerment . In theoretical , results This support theory Resource-Based View (RBV) and its importance financing accompanied by strengthening capacity business in a way holistic.

This study aims to examine the optimization of musyarakah contract design in Islamic financial institutions from both legal and economic perspectives. Employing a descriptive qualitative approach, the research explores normative and conceptual aspects of musyarakah contracts through library research methods. Data were collected from various secondary sources such as Islamic law and economics textbooks, academic journals, fatwas issued by the National Sharia Council (DSN-MUI), regulations from the Financial Services Authority (OJK), and reports from Islamic financial institutions. The data analysis was conducted thematically by classifying information based on key themes including contract legality, principles of sharia justice, contract flexibility, risk management, and innovation in musyarakah practices. Data validity was ensured through literature source triangulation to confirm and compare related scientific documents and regulations, thereby producing objective and academically accountable conclusions. The findings of this study are expected to contribute to the development of musyarakah contracts that align with Islamic legal principles and support the sustainability of the sharia economic system

This study aims to analyze the effect of work motivation and compensation on employee performance at Percetakan Sewelas Triwulan. The research employs a quantitative approach with an associative design, involving 32 employees selected through a saturation sampling method. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that work motivation has a significant positive effect on employee performance, with a regression coefficient of 0.65 (p < 0.05). Additionally, compensation has a significant influence on employee performance, with a regression coefficient of 0.58 (p < 0.05). Simultaneously, both motivation and compensation have a significant impact on employee performance, with an F-value of 8.45 (p < 0.05). The implications of this study underscore the importance of management enhancing work motivation through non-financial rewards and ensuring fairness in compensation, thereby creating a productive work environment that supports optimal employee performance.

Autism is not only a deficit in communication and behavior, but it also experiences limitations of self-care. This causes them to require appropriate parenting to develop their ability in self-care in order to create a more independent life. This study aims to explore parenting patterns in improving the ability of self-care in children with ASD using the parenting dimension theory by Baumrind. This study used the qualitative method with a phenomenology approach. Data collection was carried out by interviews and observation. Informants consisted of two families who have children with ASD with an age range of 6-12 years old. This study demonstrated that authoritative parenting is effective parenting because it prioritizes a balance between freedom and guidance. This can form the ability for self-care, especially in children with ASD.

The quality of human resources is an important aspect in regional development, which is reflected through the Human Development Index (HDI). HDI is influenced by various factors, including the economic conditions and education of the community. This study aims to analyze the effect of Gross Regional Domestic Product (GRDP) per capita and Average Length of Schooling (RLS) on HDI in South Kalimantan Province. The data used comes from the Central Statistics Agency (BPS) with a coverage of 13 regencies/cities during the period 2018 to 2023. The analysis method used is multiple linear regression with the help of R Studio software. The results of the study show that both GRDP per capita and RLS have a significant effect on HDI, both simultaneously and partially. The resulting model has an adjusted R² value of 0.8627, which indicates that 86.27% of the variation in HDI can be explained by these two variables. The classical assumption test including linearity, conditional zero error expectation, absence of multicollinearity, autocorrelation, homoscedasticity, and residual normality shows that the model used has met all the criteria as the Best Linear Unbiased Estimator (BLUE). Thus, this regression model is valid for use in estimating and making inferences on the factors that influence the HDI in South Kalimantan Province. This finding confirms that increasing education and economic growth are strategic steps in accelerating human development in South Kalimantan.

Tuberculosis (TB) is the ninth leading cause of death worldwide, surpassing HIV/AIDS. In 2016, TB-related deaths among HIV-negative individuals reached 1.3 million, while deaths among those with HIV-TB co-infection totaled 374,000. Indonesia ranks among the top five countries with the highest TB burden, accounting for approximately 5.8% of global TB cases. The TB prevalence rate in Indonesia in 2016 was 391 per 100,000 population, with nearly half of the cases occurring among women of reproductive age. It is estimated that 1–3% of pregnant women have TB, and some are also co-infected with HIV. The national target for TB elimination by 2030 is to reduce incidence to 65 per 10,000 population and mortality to 6 per 100,000 population. However, in Mimika District, the TB incidence remains high at 707 per 10,000 population, with a mortality rate of 27 per 100,000 population.This community service program aimed to improve knowledge regarding the prevention of pulmonary TB transmission from adults to toddlers living in the same household, in order to break the chain of transmission. The activity was conducted from July to September 2024 in Kamoro Jaya Subdistrict, under the jurisdiction of Wania Health Center, with 90 participants consisting of mothers with toddlers and community health volunteers (Posyandu cadres).Methods used included lectures, group discussions, and demonstrations. The educational material focused on the prevention of TB transmission in children. Participants completed a questionnaire before the activity. The results showed an increase in knowledge regarding the prevention of pulmonary TB in children.

Diabetes melitus (DM) merupakan salah satu penyakit tidak menular dengan prevalensi yang terus meningkat, disebabkan oleh berbagai faktor seperti penurunan produksi insulin, gaya hidup tidak sehat, dan obesitas. Pengabdian kepada masyarakat bertujuan untuk meningkatkan pengetahuan masyarakat tentang pencegahan DM melalui edukasi tentang konsumsi pangan lokal dan perilaku sehat. Kegiatan ini dilaksanakan di Kelurahan Kedungmundu, Kota Semarang, pada bulan Agustus 2024 dengan partisipasi 39 orang. Edukasi diberikan melalui penyuluhan menggunakan metode ceramah, diskusi, dan media booklet, yang berisi informasi tentang DM, diet yang dianjurkan, dan pemanfaatan pangan lokal. Hasil kegiatan menunjukkan peningkatan yang signifikan dalam pengetahuan masyarakat mengenai pencegahan DM, dengan skor post-test yang lebih tinggi dibandingkan pre-test. Peningkatan ini menunjukkan bahwa penyuluhan menggunakan ceramah dan media booklet efektif dalam menyebarkan informasi kesehatan. Dengan pengetahuan yang lebih baik, masyarakat diharapkan mampu mengadopsi perilaku sehat yang dapat menurunkan prevalensi DM, terutama melalui pemanfaatan pangan lokal. Kegiatan ini memberikan kontribusi penting dalam upaya promotif dan preventif untuk mengendalikan DM di lingkungan masyarakat..

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).

The purpose of this study was to see how promotions and live streaming features impact the decision of Shopee users to purchase fashion products in the 2022 intake. This quantitative study involved 54 respondents from a population of 117 students selected through a simple random sampling method. Primary data were collected through online questionnaires and analyzed using multiple regression using SPSS. Validity, reliability, classical assumptions, and hypothesis tests were also conducted. The study shows that students of Economics Education, Sebelas Maret University, 2022 intake significantly choose fashion products because of promotions and Shopee's live streaming features. Promos are considered to be able to save consumer spending, thus increasing interest and enthusiasm for transacting through the Shopee application. Meanwhile, the live streaming feature makes it easier for consumers to see products directly, assess quality, and make purchases more practically. As for further researchers, it is recommended to add other variables (for example, consumer trust), compare with other e-commerce platforms, use mixed methods, analyze different user segments, and examine the long-term impact on brand loyalty.