Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

This study uses a descriptive qualitative approach to understand managerial practices through in-depth interviews, participant observation, and documentation of KopJel One coffee business actors. This study aims to analyze the master strategy applied in long-term planning in coffee businesses in Bangka Belitung. The results of this study indicate that business owners apply a differentiation strategy to increase sales of coffee products, such as through product innovation, quality improvement, and local supplier support. In addition, a key component of their long-term strategy is the implementation of an intense growth strategy through market penetration and product development. This study highlights the importance of a strategy that is in line with the state of the business environment and the company's internal capabilities. The implications of this phenomenon can be a guide for MSME actors in the agricultural sector when they consider business strategies.

A state-owned insurance company owned by a State-Owned Enterprise (BUMN) with indications of losses of 13.7 trillion which had a systemic impact on the Indonesian economy. The negative stigma regarding insurance is so difficult to eliminate that it has an impact on public trust in the sharia insuranceindustry. PT. Bumiputera Sharia Life Insurance Kediri was affected by the national crisis-trust, the result in claims debt costs arised. The purpose of this research is to analyze the public relations strategy of PT. Bumiputera Sharia Life Insurance Kediri in maintaining customer trust. This research is qualitative type using descriptive analysis. The data taken is primary data and secondary data. This research uses case studies that obtain observation data on an object and from various sources such as books, scientific articles, official websites, and data reports on the objects studied. The results of this research explain that strategy public relations used by PT. Bumiputera Sharia Life Insurance, Kediri branch, namely making an apology, stopping marketing until the problem is resolved, encouraging a positive track record, and appointing an unofficial spoke person. The role of strategy public relations PT. Bumiputera Sharia Life Insurance, Kediri branch, still has customers who persist and regularly pay premiums, amounting to 96% of the total number of customers or 2,014 surviving customers.

This study aims to describe the application of the inquiry approach in science learning for early childhood. The inquiry approach is believed to be able to foster curiosity, critical thinking skills, and exploration skills in children from an early age. The research method used is descriptive qualitative with observation and documentation techniques. The subjects of the study were children in the Playgroup at Kiddie Care. The results of the study indicate that the inquiry approach can increase children's active involvement in the science learning process, such as when observing objects, asking questions, and trying to find answers through simple experiments. The application of inquiry also encourages children's communication and cooperation skills in groups. Thus, the inquiry approach is effectively applied in science learning in PAUD.

This study aims to analyze the factors influencing consumer purchasing decisions for artificial flower products, marketing strategies used, and challenges in production and distribution. A descriptive qualitative approach was applied through a case study on the Fake Flower Plastic business. Data were collected via interviews, observations, documentation, and questionnaires. The results indicate that product quality, aesthetics, pricing, and social media influence significantly affect consumer decisions. Digital marketing via social media and influencer collaboration proved effective in reaching target consumers. Production challenges include raw material efficiency and sustainability, while distribution is hindered by logistics and packaging issues. The study recommends improving product quality, design innovation, and strengthening marketing and distribution strategies to support sustainable business growth.

Now days, the home environment is still much  less supportive of life for the elderly, most elderly living at  home need a companion to help them. Safety, health, happiness  and independence will be difficult for them to get even the  elderly will be further away from the surrounding  environment. Based on population projection 2017 data there  are 23.66 million elderly people in Indonesia and predicted in  2020 there are 27.08 million people elderly. Smart homes that  are currently widely studied have not focused on elderly; most  smart homes only provide a sense of security and convenience  for adult residents. And this will be a problem that until now  has not solved the improvement of human life through  technology to get happiness, care and health especially for the  elderly. In many cases of the elderly, it is easier to send them to  live in a nursing home and that keeps them separated from  their families for the rest of their lives. That's what makes  them less happiness. Orange Technology is a collection of  technological elements to improve human life by getting  happiness, Care and health. This study reviewed the journals  of scientific databases such as IEEE explore, ACM digital  library and Proquest published from 2002 to 2017. From the  search results obtained 54 papers that will answer the scientific  questions of this research. The result of this research is a  framework of smart house that has Sensor, Monitoring,  Wireless, Scalability, Low cost, GPS and ease of installation  and maintenance as components of smart house of orange  technology for elderly.

The Covid19 pandemic had a major impact on the weakening of Indonesia's economic sector, including Small, Micro and Medium Enterprises (MSMEs). The MSME sector is one of the sectors that makes a major contribution to the national economy so it needs to rise during the current Covid19 pandemic. Jambewangi Village is a village located in Sempu District, Banyuwangi Regency, East Java Province. The area of Jambewangi Village is 1,422 Ha / m2 divided into six hamlets including Krajan Hamlet, Panjen Hamlet, Parastembok Hamlet, Sumberjo Hamlet, Tlogosari Hamlet, and Sidomulyo Hamlet. In Jambewangi Village, it has an interesting landscape, such as a homogeneous forest in the form of pines, the confluence of tributaries with branches, a large expanse of rice fields, as well as fields and plantations. The area of Jambewangi Village is at an altitude of 340-800 masl so it has cool air and is good for growing various kinds of fruits and vegetables.

This community service program aims to introduce and implement a hydroponic farming system as an alternative effective planting medium to improve the economic welfare of the community in RT 19, Bumiayu Village, Bengkulu City. This activity is motivated by the limited agricultural land in urban areas and the minimal use of narrow spaces for productive activities. The methods used include counseling, training, and direct practice of hydroponic cultivation by utilizing used goods such as plastic bottles. The results of the activity showed that the community was very enthusiastic in participating in the training and were able to apply basic hydroponic techniques independently. From an Islamic economic perspective, this activity reflects the values ??of justice, welfare, and empowerment, where the community is not only given knowledge, but also guided to become more economically independent. Hydroponics has proven to be an alternative to modern agriculture that can increase productivity and empower the community in a sustainable manner.

The development of information technology in the field of education is not always in line with the use of technology by educators in the learning process. The main objective of this community service is to improve elementary school teachers' understanding of the use of artificial intelligence in the learning process. The types of artificial intelligence used are Diffit AI and Quizziz. This community service was carried out at MI Ma'arif Nurul Haromain located in Tuksono Village, Kulon Progo. The participants in this activity were 17 teachers. The results of the activity show that the use of Difft AI and Quizizz in learning in elementary schools has great potential to improve the quality of education. Teachers can be more productive and efficient in creating questions and worksheets, while students are more enthusiastic and motivated to learn. In addition, the use of these tools shortens the time for teachers to prepare learning administration, so that teachers have more time to interact with students in class. Continuous collaboration and training are needed so that this technology can be optimized to support more innovative and inclusive education.  

Active learning is an instructional approach that positions students as central participants in the learning process through interactive, collaborative, and reflective activities. This study aims to examine the implementation of active learning strategies in enhancing student engagement at the elementary school level. A literature review method was employed, analyzing 20 national and international scholarly articles published between 2019 and 2024. The findings indicate that strategies such as Problem-Based Learning, cooperative learning, and experiential learning effectively increase students' participation, motivation, and academic achievement. The integration of digital media and educational games also contributes positively to students’ focus and emotional engagement during lessons. However, several implementation challenges were identified, including limited teacher competence, insufficient learning facilities, and time constraints within the curriculum. These findings highlight the importance of policy support, continuous teacher training, and the provision of adequate learning resources to ensure the optimal application of active learning in elementary classrooms. Therefore, active learning emerges as a strategic solution to improve the quality of primary education by fostering student-centered and engaging learning experiences.