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This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

This study proposes a computer vision-based system for automatically verifying the use of Personal Protective Equipment (PPE) in industrial environments. The system integrates the YOLOv8 object detection model, OpenCV for image processing, and a State Machine mechanism to manage the verification workflow. The verification process begins with employee identification through ID card scanning, followed by real-time detection of the head, safety helmet, and face mask using a camera, before generating a final PASS or FAIL decision. System evaluation was conducted using 250 testing scenarios to assess both model and system performance. The results show that the YOLOv8 model achieved an mAP@50 of 93.9%, while the overall verification system obtained 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. The implementation of the State Machine contributed to a more stable and consistent verification process by ensuring that each inspection stage was executed in the correct sequence. These findings demonstrate that the proposed system can effectively support automated PPE compliance monitoring and has the potential to enhance occupational safety management in industrial workplaces. 

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

Evolving tourism trends indicate a transition among tourists from merely visual recreation (hedonic) toward transformative travel (eudaimonic), which is oriented toward self-reflection and the search for meaning in life. Museum Topeng Cirebon holds significant potential for transformative tourism due to its mask collection that is rich in life philosophies. The urgency of this research is to analyze these transformative tourism experiences to support the quality of tourists' intellectual experiences and the sustainability of local culture. This qualitative research employed thematic analysis with purposive sampling techniques, involving 70 respondents who completed a Google Form questionnaire, which was further supported by interviews and a literature review. The results from the pre-visit phase showed that initial motivations were dominated by hedonic tourism at 37.1%. During the visit, a transformation occurred; tour guides acted as human catalysts in building narrative engagement (62.9%), and the chronological, philosophical flow of the masks sparked an awakening of consciousness for 80% of respondents. In the post-visit phase, eudaimonic impacts were experienced by 91.4% of respondents, including an expanded worldview (37.1%) and a commitment to becoming agents of cultural change (27.1%). However, operational challenges remain, including inconsistent opening hours and a lack of digital self-information facilities.

Male masculinity is a common theme in advertising. These potrayals often depict men as hardworking, resilient, and physically strong, thereby shaping an ideal male identity. This study uses Sara Mills’ critical discourse analysis perspective to examine the representation of the 2023 Extra Joss advertisement “Laki Buktikan!”. A qualitative descriptive approach is used, with data in the form of visuals, verbal narratives, and slogans that appear in advertising videos accessed via the TikTok application. The analysis will focus on the subjects and objects in the advertisement, the representation of masculinity, the position of the audience, the narrative structure, and the surrounding social context and gender ideology. The result of study show that the advertisement represents masculinity as an identity that must be continuously proven through strength, physical toughness, endurance, and a never-give-up attitude. Failure, defeat, and adversity are not condition that must be passively accepted, but rather condition demanding an active response from men to take concrete action. The advertisement not only promotes product, but also reproduces the ideology oh hegemonic masculinity by linking male self-proving to consuming Extra Joss energy drinks.

The prevalence of non-communicable degenerative diseases in Indonesia continues to rise, particularly affecting adolescents and productive age populations due to unhealthy lifestyle patterns and free radical exposure. Purple sweet potato leaves (Ipomoea batatas L.), a locally abundant resource often regarded merely as agricultural by-product, contain significant bioactive compounds including polyphenols, flavonoids, anthocyanins, and terpenoids demonstrating potent antioxidant properties with IC50 values of 47.99 ppm. This study employs a qualitative descriptive literature review approach, analyzing 28 scientific publications spanning 2018-2025 sourced from Google Scholar and PubMed databases to examine the potential of purple sweet potato leaves as effervescent tablet raw material for degenerative disease prevention. Findings reveal that bioactive constituents effectively neutralize free radicals, prevent lipid peroxidation, and protect cellular structures from oxidative damage linked to diabetes, cancer, and cardiovascular disorders. The effervescent tablet formulation provides strategic advantages including enhanced solubility, accelerated absorption rates due to elimination of disintegration processes, pleasant carbonation sensation masking unpleasant active ingredient taste, and superior gastrointestinal tolerance. This innovation offers promising prospects for degenerative disease prevention through local food resource utilization, though experimental validation regarding optimal formulation, effective dosage determination, and clinical efficacy assessment remains necessary for practical implementation.

The manufacturing industry in Indonesia has experienced rapid growth along with the increasing demand from society for various industrial products. This condition encourages manufacturing companies to improve productivity, product quality, and production process efficiency in order to compete in the global market. One of the efforts that companies can undertake is the consistent implementation of Standard Operating Procedures (SOP) at every stage of the production process. This activity aims to determine the implementation of SOP in the emboss production process at PT Nikomas Gemilang and to examine its influence on the work efficiency of operators. The method used in this activity is a qualitative descriptive method with a participatory approach. Data collection was carried out through observation, direct work practice, and documentation during the implementation of the internship program (Kuliah Kerja Praktik/KKP). The results of the activity indicate that the implementation of SOP in the emboss production process has been carried out through several stages, namely the preparation stage, machine operation stage, and production result evaluation stage.

This article explores mathematical logic as a fundamental discipline within mathematics that systematically investigates the principles of valid, coherent, and consistent reasoning. Mathematical logic serves as an essential foundation for developing structured thinking and constructing well-grounded, persuasive arguments supported by clear justification. It primarily focuses on the processes of reasoning, argumentation, and formal proof, enabling individuals to distinguish between valid and invalid conclusions. By establishing precise rules and logical structures, mathematical logic provides a rigorous framework for assessing the strength and consistency of arguments. The discipline emphasizes clarity, objectivity, and analytical accuracy in examining propositions and their relationships. In practice, mathematical logic is presented through the use of symbolic representations, formal logical statements, connectives, quantifiers, and truth tables to analyze patterns of reasoning and verify the truth values of statements. These systematic tools allow complex ideas to be evaluated methodically, prevent logical fallacies, and ensure that conclusions are derived from sound and demonstrable reasoning principles.

This study aims to analyze the implementation of the Minimum Service Standards (SPM) for education administration in MTsN Batang, identify supporting and inhibiting factors, and formulate recommendations for service improvement. The study used a mixed-methods design with an evaluative approach to the CIPP model. Quantitative data were collected through questionnaires from 60 respondents, while qualitative data were collected through in-depth interviews and observations. Quantitative data were analyzed using descriptive statistics and Kruskal-Wallis tests, while qualitative data were analyzed using Miles and Huberman's thematic analysis. The study found that SPM implementation reached 72%, with the highest achievement in student administration (85%) and the lowest in financial administration (58%). The Kruskal-Wallis test showed a significant difference in perception between groups (p=0.032). The thematic analysis identified three themes: digitization of services, human resource capacity, and transparency of accountability. The implications of the research show the need to increase human resource capacity, optimize management information systems, and strengthen coordination with the Ministry of Religion.

This study aims to analyze the development of Kampung Wisata Tarukan as a community-based educational tourism destination, its development strategies, and the implications for the local community. This research used a qualitative method with a descriptive approach. The research was conducted in Kampung Wisata Tarukan, Mas Village, Ubud District, Gianyar Regency. Data were collected through observation, interviews, documentation, and literature studies. The results showed that the educational tourism activities developed include Balinese dance education, gamelan music education, mask painting, cooking class, and water healing. These activities were developed as cultural education media that allow tourists to directly participate in local art, cultural, and culinary practices so that tourists gain an understanding of aesthetic values, symbolism, cultural philosophy, and Balinese community life. The educational tourism development strategy was implemented through a community-based tourism approach by involving local communities as the main actors in planning, managing, and implementing tourism activities. Development efforts were carried out through the utilization of local cultural potential, the development of educational tourism packages, environmental preservation, and the improvement of tourism service quality.

The Work Practice Program (KKP) is an academic activity aimed at providing students with real work experience while connecting the theories learned in campus with practical application in the field. This study was conducted at the Investment and One-Stop Integrated Service Office of Serang City, focusing on analyzing the implementation of partnership facilitation, investment achievements, encountered challenges, and efforts to enhance the effectiveness of investment activities. The method used is descriptive qualitative, with data collected through observation and interviews. The results indicate that partnership facilitation has been effective in strengthening cooperation between large businesses and SMEs, as well as supporting regional investment realization. However, some challenges remain, such as limited understanding, data access, and coordination. Efforts to overcome these challenges include improving communication, task comprehension, discipline, and continuous evaluation. This activity plays a crucial role in creating a conducive investment climate, promoting economic growth, and enhancing students’ competencies in facing the workforce.

The idea of functions in mathematics and how they are used to build different mathematical models are methodically examined in this publication. Functions are basic mathematical constructs that show relationships between two or more variables in explicit equations, tables, or graphs. The fundamental building blocks of mathematics are functions, which enable the representation of variable interdependencies in a variety of formats, including formal mathematical expressions, data tables, and graphs. The classification of function types, such as linear, quadratic, and exponential, and their corresponding uses in the domains of physics, economics, and epidemiology are the main topics of this study, which takes a descriptive and exploratory approach.This article illustrates how knowledge of functions greatly aids processes through a review of the literature and an examination of secondary sources from current textbooks and academic publications. of judgment, forecasting, and analysis. In both academic and professional contexts, mathematical modeling based on functions has demonstrated efficacy in accurately and efficiently representing real-world occurrences. Thus, the significance of incorporating functional thinking into STEM education and multidisciplinary practice is emphasized in this essay.

Students with deaf disabilities often have difficulty understanding verbal instruction, but have significant advantages in visual and motor aspects. This service activity aims to apply multisensory methods through Suminagashi craft art training (cloth marbling) to improve students' fine motor skills and creativity at SLB B Yakut Purwokerto. The implementation method uses a descriptive qualitative approach with a "see-learn-do" strategy involving 20 high school students. The learning process integrates visual stimulation through structured demonstrations and tactile stimulation through the exploration of material textures. The results of the activity showed that the multisensory approach was effective in bridging the barriers of deaf students with disabilities in communicating due to hearing limitations. Students demonstrate a high level of visual focus and are able to replicate marble motif making techniques with precision without relying on complex verbal explanations. The combination of cue instructions and direct touch experiences has been proven to minimize miscommunication and improve understanding of abstract concepts of the material. This activity recommends the use of visual-tactile strategies as an adaptive inclusive learning method to support the vocational independence of deaf people.          

This study aims to determine how the implementation of the cooperative learning model can contribute to students' cognitive development in Islamic Religious Education (PAI) at SMA Negeri 1 Kasihan. The background of this study is based on the low level of active student involvement in the PAI learning process, which is still dominated by conventional lecture methods. The study used a qualitative approach with data collection techniques through observation, interviews, and documentation of PAI teachers and grade 11 students. The results showed that the implementation of cooperative learning encouraged students to be more active in discussions, think critically, and understand religious concepts in depth. This model also improved social skills, responsibility, and collaboration among students. Thus, cooperative learning not only strengthens the cognitive domain but also develops students' affective and psychomotor aspects in a balanced manner. These findings demonstrate that cooperative learning is effectively used in PAI learning as an effort to create an interactive, collaborative, and meaningful learning process.

This study aims to provide learning for hair dressing beginners in performing smoothing treatments on sensitive hair. The technique of using Hair Mask plays an important role in creating the illusion of firm eye folds, thus giving the impression of larger and more expressive eyes. This study uses an experimental method with a quantitative approach involving 4 models with sensitive and damaged hair to be assessed by 16 AKS Ibu Kartini Makeup students. The results of the study showed that the use of Hair Masks on sensitive hair is very necessary to coat the hair pigment before being exposed to smoothing cosmetics. These results can be proven that the success of student practice using Hair Masks is worth (X2) 31% compared to before using Hair Masks (X1) with an average value of 55%. It turns out that this technique is more effective and efficient in increasing success in smoothing because it reduces the risk of hair breakage. (p-value = 0.014). From this study it can be concluded that the use of Hair Masks on smoothing sensitive/damaged hair. This lesson makes a fairly good contribution to AKS Ibu Kartini students to be able to improve skills in smoothing sensitive hair.

This study examines the dynamics of public criticism of Shin Tae-yong's dismissal by PSSI as a phenomenon of digital communication that shows the tension between freedom of expression and the legal limits of hate speech. The background of this research stems from the intensity of netizens' reactions, which developed into collective moral pressure and had the potential to enter the realm of insults and hostility, as reflected in various comments, news reports, and verbal disputes involving public figures. This study aims to analyze how criticism, media framing, and netizen responses interact with the regulations of the ITE Law, particularly Article 28 paragraph (2), which is often used in reporting hate speech. The methods used are a normative juridical approach and case studies with document analysis, news reports, and academic literature techniques to identify patterns of digital expression and their legal relevance. The results of the study show that public criticism of Shin Tae-yong not only reflects performance evaluation, but also contains emotional, social identity, and moral dimensions that are reinforced by media framing and digital culture. The discussion confirms that the shift from criticism to hate speech occurs when public expression is not managed ethically, while law enforcement on hate speech articles still faces interpretation problems. In conclusion, this verbal dispute reflects the complexity of Indonesia's digital democracy and the urgency of legal reform

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

Skin is the body's outermost organ, enveloping all parts of the human body. When the water content in the stratum corneum (SC) drops below 10%, the skin can become scaly, rough, and dry. Honey possesses humectant, emollient, and antioxidant properties, making it an effective moisturizer. The humectant properties of honey stem from its high sugar content, particularly glucose and fructose. These  sugars form hydrogen bonds with water, helping to retain moisture in the skin and thus providing a hydrating effect. Additionally, honey contains vitamin C, alpha hydroxy acids, and flavonoids, which contribute to the elasticity and firmness of the skin. Therefore, it is important to conduct a narrative review on the use of honey as a moisturizer in topical preparations, which can serve as a reference for future research. The literature search for this review was conducted using databases such as Google Scholar, Garuda Journal, MDPI, ResearchGate, and Publish or Perish, employing specific inclusion and exclusion criteria. The findings concluded that honey can be used as a moisturizer in various dosage forms, including body scrubs, anti-aging and moisturizing creams, serums, peel-off gel masks, lip moisturizers, and lip scrubs. The concentration of honey used in these formulations depends on the dosage form, its intended function in the formula (whether as an active substance, humectant, or emollient), and the comparison of honey concentration with other ingredients.

Tuberculosis (TB) remains a major global public health problem and is one of the leading causes of death after HIV/AIDS. This disease has a high transmission rate, especially among children. This study aims to identify and analyze the determinants contributing to the incidence of tuberculosis in children based on previous studies. The method used was a literature review, which analyzed scientific articles related to the determinants of TB in children. Articles were searched through databases such as Google Scholar, Crossref, and Sinta using related keywords. Of the five articles that met the inclusion criteria, it was found that a history of contact with an adult TB patient was the main factor in transmission in children. Children are highly susceptible to contracting TB germs transmitted through droplets from coughing or talking. In addition, BCG immunization can provide protection against TB infection in children by developing antibodies. A scoring system was used to examine the history of contact in children at risk. In conclusion, there is a significant relationship between history of contact and the incidence of TB in children. Therefore, it is important for adult TB sufferers who live with children to practice preventive behaviors, such as cough etiquette, wearing masks, and proper phlegm disposal.