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This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

This study looked into how employees' performance in a Kogi State public sector organization was affected by conflict management. The survey research design was used in this investigation. There were 100 responders in all were chosen for the study by the use of stratified sampling. A survey was employed to gather primary data. Descriptive statistics were used to assess the acquired data. Regression analysis and the correlation coefficient were used to examine the hypotheses. The results showed that an organization's conflict management system affects employee performance inside the company and that successful conflict management improves employee performance within the organization. In order to foster a positive work environment and ensure that there is effective communication between all employee categories within the organization, it was suggested that the organization start training and retraining its staff in conflict management. As a result, there will be less conflicts within the company.

The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.  

The Ake Gaale Regional Drinking Water Company as a public service company definitely put ther customer interests as the main thing. Perumdam Ake Gaale is required to strive to improve its services. This research was conducted with the aim of measuring the service performance of the Perumdam Ake Gaale using the Data Envelopment Analysis (DEA) method and as using the number of customers, air loss rate, number of arrears and air usage as input and income as outputas parametrs. From the research results, it was found that only 17 of the 27 sub districts that were assessed as having a score below 1 (efficient) showed poor performance so that they had no influence on service efforts to increase the company's income.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

This study discusses the comparison of efficiency between Pulse Width Modulation (PWM) and Variable Frequency Drive (VFD) techniques in electric motor control. The background of this research is based on the importance of energy efficiency in industrial applications using electric motors. The aim of this study is to identify the advantages and disadvantages of each method in the context of energy savings and motor performance. The method used is a quasi-experimental design, where both techniques are tested on the same three-phase induction motor to compare power consumption and operational efficiency. The findings indicate that the use of VFD is significantly more efficient in reducing power consumption compared to PWM and provides better torque stability in the motor. The implications of this research suggest that the application of VFD can enhance energy efficiency and reduce operational costs, which is crucial for industries. This study is expected to serve as a reference for further development in electric motor control technology.

Intergovernmental relations and local government performance in Nigeria's Imo State were the subjects of this study. Secondary data was gathered by reviewing textbooks, journals, magazines, online resources, and published and unpublished materials. Primary data was gathered by administering questionnaires to 270 respondents, who were selected from a sample population of 30 employees from each of the nine (9) local governments, three of which were chosen from each senatorial zone. According to the report, intergovernmental connections make sure that the various governmental levels use human and material resources effectively and efficiently. In a true federalism, it fosters the development of cooperation rather than rivalry. However, local governments lack sufficient funds, particularly from the state government. The effectiveness of local government is impacted by the usage of Transition Committees, Caretaker Committees, and even Sole Administrators. The researcher suggested that in order to address the irregularities, local governments should have elected governing bodies, practice true federalism, apply the rule of law principle, have their constitutionally specified areas of jurisdiction, and grant local governments autonomy. All of the aforementioned will guarantee that Imo State's local governments operate effectively

The increasing adoption of artificial intelligence (AI) in decision-making processes has raised significant concerns regarding algorithmic bias and legal accountability. This study examines the regulatory challenges and enforcement gaps in addressing AI bias, with a particular focus on Indonesia’s legal landscape. Through a comparative analysis of AI governance frameworks in the European Union, the United States, China, and Indonesia, this research identifies key deficiencies in Indonesia’s regulatory approach. Unlike the EU’s AI Act, which incorporates risk-based classification and strict compliance measures, Indonesia lacks a dedicated AI legal framework, leading to limited enforcement mechanisms and unclear liability provisions.The findings highlight that transparency mandates alone are insufficient in mitigating algorithmic discrimination, as weak enforcement structures hinder effective regulatory oversight. Furthermore, the study challenges the notion that global AI regulatory harmonization is universally applicable, emphasizing the need for a context-sensitive hybrid model tailored to Indonesia’s socio-legal environment. The research suggests that Indonesia must adopt a comprehensive AI legal framework, strengthen regulatory institutions, and promote interdisciplinary collaboration between legal experts and AI developers. Future research should focus on empirical case studies, the development of context-specific AI accountability models, and the role of public engagement in AI bias mitigation. These efforts will be essential in shaping effective AI governance strategies that ensure fairness, transparency, and accountability in Indonesia’s digital transformation.

This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation.  The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results of the study show that the technical management of regional assets carried out by the East Java Provincial Government in managing regional assets in order to optimize Regional Fiscal Potential includes Technical Utilization of Regional Assets in the form of Leases running in accordance with the rules that have been set, this can be seen from the policies used, namely the Governor of East Java Regulation Number 108 of 2018 concerning the Implementation Regulations of the East Java Province Regional Regulation Number 10 of 2017 concerning Management of Regional Property.Technical Utilization of Regional Assets in the Form of Borrowing and Using Property Based on Article 157 of Permendagri Number 19 of 2016, the Implementation of Borrowing and Use is outlined in the agreement and signed by: a.Borrowers and Governors/Regents/Mayors, for regional property that are in the Goods Manageriii; and b. Borrowers and Goods Managers, for regional property that is in the Goods Users.  The technical utilization of regional assets in the form of Build to Hand Over / Build to Hand Over is carried out through a Build to Hand Over Agreement / BOT (Bulit Operate Transfer) covering aspects of Civil Law, Land Law (Agrarian), and Administrative Law.  The Utilization of Regional Fixed Assets in the Form of Inventory Infrastructure Provision is carried out through SOPs consisting of four, namely; Issuance of Regional Head Decree on Infrastructure Provision Cooperation (KSPI), Selection and Determination of KSPI Partners, Implementation of KSPI and Termination of KSPI. Efforts made by the East Java Provincial Government in managing regional assets to optimize regional fiscal potential, including identification and inventory of the value and potential of regional assets, assessment of regional assets. Supervision and control of asset utilization, Regional asset management information system.

To maintain one's physical, mental, and emotional balance, sleep is a necessary but not sufficient condition. Adolescents' quality of life is profoundly affected by the effects of poor sleep on both their physical and mental health. This research aims to discover how the quality of sleep affects the overall well-being of teenagers enrolled in vocational institutions. The study used a cross-sectional design and was conducted in Banjarnegara's SMK Ma'arif NU 01 Al-Mubarok. The information used in this study came from a survey that was sent out to people. Using the complete sample approach, this research surveyed 90 participating individuals. Data analysis makes use of both bivariate and univariate tests; the latter makes use of the Spearman correlation test in particular. A total of 56 respondents (or 62.2% of the total) reported sleep quality, according to the results of the univariate analysis on the topic of best sleep quality. At the top of the list is quality of life, as 45.6% of the total, or 41 people, said it makes a big difference. According to the presentation, 33 out of the 90 respondents were 16 years old. around 36.7%. With 60 female replies (66.7% of the total), the bulk of the respondents are bezienis. A p-value of 0.000, which is less than 0.005, indicates a significant association between sleep quality and sleep quality, according to the findings of the bivariate analysis using the Spearman rank correlation test. A good night's sleep is strongly correlated with a high quality of life.  

A lack of self-esteem is often accompanied by nervousness when speaking in front of an audience, but a positive body image can help build confidence. Many challenges await first-year students, including adjusting to a new setting. Still, it's not always easy to perform for a live audience. In order to express themselves on campus, students need to work on their public speaking abilities. The primary objective of this research was to examine the relationship between first-year nursing students' body image perceptions and their anxiety when it comes to presenting in front of an audience. A cross-sectional approach, prevalent in quantitative research, is utilized in this study. Undergraduates from Semarang's Sultan Agung Islamic University's nursing program (class of 2024) participated in the research. A total of 157 students were selected at random. The correlation tool used in this study was Spearman's rank test. A high correlation between first-year nursing students' negative perceptions of their bodies and their anxiety when speaking in front of an audience was found among the 157 research participants (p value 0.000), according to the data analysis. Among the students, nearly half (40.8%) reported extremely low levels of body image satisfaction and nearly half (41.4%) reported extremely high levels of anxiety when it came to public speaking.

Increasingly fierce business competition forces companies to look for innovations and strategies to maintain customer satisfaction and trust. PT Quinsha Trans Jaya, a tourism transportation services company, faced problems in providing service information and collecting customer feedback. To overcome this, a website-based customer relationship management system is needed. This system is expected to improve operational performance, facilitate purchases, and provide complete information to customers. The development of the system uses the Rational Unified Process (RUP) method and aims to help PT Quinsha Trans Jaya retain and attract new customers. The customer relationship management information system built will focus on service transactions through the website. Then this system has information features related to rentals and purchases as well as available promotions. There is also a reward feature, feedback from customers that helps companies increase customer loyalty.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

With a focus on Nigeria specifically, this study examined the country's external debt and economic growth from 1985 to 2014. The underdevelopment of Nigeria is one of the study's main issues economy. Measuring how external debt affects the country's growth is one of the study's goals. According to the theoretical perspective, external debt is a tool of fiscal policy that closes the savings gap. The ex-post facto method of design was the research design employed in this study. With GDP as the dependent variable and multilateral debt, Paris Club debt, London Club debt, promissory notes, and other debt as the independent variables, the findings were analyzed using the ordinary least square multiple regression analytical approach. The hypotheses were tested using the Pearson correlation and the student T-test. All types of external indebtedness contributed to the GDP's development, according to the data analysis, the Pearson While the dependent variable had a direct link with the other independent variables, GDP had an inverse association with Paris Club debt and promissory notes, as described by correlation. In order to reject the null hypotheses and accept the alternative hypotheses, the tested hypotheses showed that each independent variable had a positive influence and was significant to the effect of the dependent variable. According to the study's findings, Nigeria's economic growth is significantly impacted by external debt, and as a result, better management of these borrowings is advised in order to achieve sustainable growth.

This study set out to investigate the connection between Nigerian deposit money banks' financial success and their dividend policies. This is accomplished by reviewing existing theoretical and empirical the signaling hypothesis served as the foundation for the study and the creation of literature. The Financial Statements and Annual Reports of 18 (18) Deposit Money Banks in Nigeria for the years 2015–2019 provided the data for this study, which used a longitudinal survey research approach. The arithmetic mean, standard deviation, minimum and maximum values, and the Auto-Regressive Distributed Lag (ARDL) regression technique were used to analyze the data produced for this study using both descriptive and inferential statistics. E-Views version 10 was used to calculate these. The study's conclusions showed that dividend policies had a mixed impact on the financial performance of Nigerian deposit money institutions. However, the dividend pay-out ratio significantly and negatively correlates with financial performance (return on equity), dividend yield has no discernible impact on the financial performance (ROE) of Nigerian deposit money institutions. The greatest African economy is that of Nigeria, which was rated as Determining the percentage of dividend payments that would improve financial performance in terms of return on equity requires management of deposit money banks to have a strong and sound dividend policy in place. They should also put in more effort to raise dividend yield and improve its influence on the financial performance (return on equity) of deposit money banks in Nigeria.

According to data from the International Labor Organization (ILO), every year there are more than 2.78 million deaths and 378 million injuries due to work accidents or occupational diseases. At PT. XXX, since the site opened in 2014, there have been 16 accident cases, while in 2021 there were 9 cases recorded. OB removal production in 2014 reached 4,105,279 tons, and in 2021 it will increase to 16,942,212 tons. This research aims to analyze the relationship between implementing ISO 45001:2018 and efforts to increase productivity. The research instrument was a questionnaire with a sample of 30 people and an ISO 45001:2018 audit checklist to carry out gap analysis. The validity test using Bivariate Pearson correlation showed good validity (r > 0.5, p < 0.01), and the reliability test showed very high internal consistency with a Cronbach's Alpha value of 0.993. The gap analysis results show that most of the standard clauses have been implemented well (value > 3.00), such as leadership and commitment (3.77), participation and consultation (3.83), and hazard identification (3.25). However, determining the scope of the system needs improvement (value 2.80). The total gap analysis score reached 84%, which shows good implementation. Optimal implementation of ISO 45001:2018 has been proven to reduce accidents and injuries, which contributes to increasing productivity at PT. XXX.

This research was carried out to understand the effect of different types of bait on the catch of Kurisi fish (Nemipterus sp.) using hand lines in the waters of Lepar Pongok District, South Bangka Regency. This area is part of the Republic of Indonesia State Fisheries Management Area (WPPNRI) 711, which includes the waters of the Karimata Strait, Natuna Sea and South China Sea, as stipulated in Minister of Maritime Affairs and Fisheries Regulation No. 18 of 2014. Kurisi fish, which have high economic value and are the target of local fishermen, are a type of demersal fish that live in shallow waters with coral reefs. Sustainable fisheries management is very necessary to support the fisheries sector which plays an important role in the welfare of coastal communities. This research used three types of artificial bait, namely red rapia rope, blue rapia rope, and yellow rope using the Experimental Fishing method and Randomized Group Design (RAK). Catch data is measured in number of tails and weight (kg), then analyzed to determine the most effective bait in increasing catches. With these results, it is hoped that the research can contribute to improving the welfare of fishermen and support sustainable management of fisheries resources in the research area.

Sleep disturbances can result in physical problems and a decrease in a person's ability to focus. Ablution can serve as a way for relaxation that helps improve sleep quality. This study aims to explore the relationship between ablution performed before bed and sleep quality among students. This type of research is pre-experimental. The data used in this study was collected through a questionnaire given directly to the respondents. A total of 50 respondents were involved as a sample in this study. The sampling method used is total sampling. To analyze the data, univariate and bivariate tests are used, where bivariate analysis is carried out by chi-square test. The results of the univariate analysis showed that 78% of respondents always performed ablution, while 22% only did it occasionally. Good sleep quality was found in 68% of respondents, while 32% experienced poor sleep quality. Most respondents were 20 years old, reaching 42%, with the lowest being 19 years old at 10%. In terms of gender, 68% of respondents were male and 32% were female. Bivariate analysis using the Chi-Square test showed that there was no significant relationship between the practice of ablution before bed and the quality of students' sleep, with a value of 0.591 which was greater than 0.005. Therefore, it can be concluded that there is no relationship between the practice of ablution before bed and the quality of sleep among students.

Self-esteem exerts a significant influence on an individual's confidence and adaptability, indirectly influencing students' academic success. This research seeks to examine the association between self-esteem levels and the Cumulative Grade Point Average (GPA) of students at the Faculty of Economic,  Sultan Agung Islamic University, Semarang. This study employs a quantitative approach with a cross-sectional design. The research sample consists of 185 respondents selected randomly using the simple random sampling method. Data were collected through the Rosenberg Self-Esteem Scale (RSES) questionnaire to measure self-esteem levels and students' latest GPA records. Data analysis was conducted using the Spearman correlation test. The findings of this investigation reveal a robust positive correlation between self-esteem levels and students' GPA (p = 0.000; r = 0.774). This suggests that elevated self-esteem is intrinsically linked to improved scholastic performance. This study is anticipated to serve as a foundational reference for support programs aimed at enhancing students' self-confidence. In conclusion, a profound and statistically significant association is evident between self-esteem and students' academic performance.  

Menopause was a phase of a woman’s life that occurred at the end of the menstrual cycle. In this phase, women needed to prepare physically and psychologically to face menopause. One of the factors that affected this preparation was family support. This study aimed to determine the relationship between family support and women’s readiness to face menopause. This study was a type of quantitative research with a cross-sectional research design. Sampling by purposive sampling technique with a sample of 77 respondents was statistically processed using the Gamma Test. The results of this study showed that there was a relationship between family support and women’s readiness to face menopause with P value < 0.05 and a correlation value of 1.000, which meant that the correlation between the two variables was very strong. There was a relationship between family support and women’s readiness to face menopause, a very strong correlation that meant that women with high support had readiness to face menopause, and women with low support did not have readiness to face menopause.