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The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.

Net Profit is the profit obtained after deducting tax. In more detail, this profit is the profit obtained from the difference in income and costs that have been deducted by tax. This research aims to determine the effect of Sales (X1) and Operational Costs (X2) on Net Profit in agricultural sector companies on the Indonesian Stock Exchange. The method used in this research is quantitative using secondary data in the form of annual financial reports of agricultural sector companies for the period 2019 - 2022. The analysis technique used is Panel Data Regression. Based on the research results, it shows that Sales (X1) has a positive influence on Net Profit. Sales are a company that determines the level of net profit of a company and Operational Costs (X2) Operational Costs have a negative effect on Net Profit. Operational costs are the company's ability to increase long-term costs. The level of operational costs can be a factor that has a real influence on the level of net profit that will be obtained.

The purpose of this research is to develop innovative assessment methods in the context of modern Learning. In today's digital age, traditional approaches to learning assessment are often no longer sufficient to holistically assess student progress and success. Thus, this study proposes a more innovative and comprehensive assessment method that uses modern technology and considers students' individual needs. This study identified and tested promising new assessment tools and techniques through pilot projects, such as digital portfolios, peer assessment, and realistic simulations. In addition, this study also explores how technologies such as learning analytics can be used to provide more meaningful and timely feedback to students and teachers. The results of this study indicate that this innovative assessment method can improve student engagement, comprehension, and learning outcomes. These findings also suggest that teachers and educators can use technology and data to make more informed decisions about how to develop and implement assessment strategies. In conclusion, developing innovative assessment methods in modern learning environments is essential for more inclusive, adaptive, and practical education. By integrating technology and new assessment approaches, this research significantly contributes to our understanding of creating more effective and engaging assessment systems in this digital era.

Pembelajaran ialah prosedur penerimaan serta pemahaman, keahlian seorang yang dilaksanakan satu turunan kegenerasi selanjutnya melewati pengajaran, penataran pembibitan ataupun riset. pembelajaran serta semacam pengalaman berlatih yang aktif dalam seluruh kawasan serta sepanjang hidup. Dalam suatu pembelajaran adanya interaksi antara peserta didik dengan pendidik dan sumber belajar pada suatu lingkungan belajar yanng meliputi antara guru dengan siswa yang saling bertukar informasi. Setiap pembelajaran yang dilakuakan terdapat sebuah aktivitas yang amat berarti serta patut dilakoni oleh seluruhnya susunan rakyat berlimpah atau miskin, karena pemerintah telah menyediakan beasiswa bagi rakyat yang kurang mampu untuk melanjutkan sekolahnya hingga tingkat perguruan tinggi agar memiliki pengertahuan dan kemampuan dalam melaksanakan tugas dan kewajiban sekolah maupun ditengah-tengah masyarakat. Pemerintah bahkan telah memberikan pendidikan gratis 12 tahun sebagai wujud keseriusan pemerintah menjalankan program harus melatih diri 12 tahun mulai dari SD, SMP, serta SMA/SMK.

The purpose of writing this paper is to examine what are the factors causing the name change on the birth certificate at the Badung Regency Population and Civil Registry Service and the legal consequences arising from the name change. This study uses empirical legal research methods, supported by a conceptual approach and laws and regulations. The data obtained is also the result of interviews with employees of the Badung Regency Population and Civil Registry Service. From the results of this study, it was found that the name change factor on someone's birth certificate was due to typing errors, the name was too long or short and the person concerned was sick. The legal consequences that are self-inflicted are related to the personal rights of the person concerned or their civil rights are affected and are a little difficult to realize.

This research aims to describe the effectiveness of mediation as an alternative to out-of-court business dispute resolution. This research was conducted using the literature study method. The results show that the use of mediation as an alternative to out-of-court dispute resolution has effectiveness because in the implementation of non-litigation mediation, the examination of the two parties is carried out behind closed doors (not open to the public). Thus, the positive impact is that the credibility and reputation of the parties to the dispute are maintained. In addition, compared to the litigation process, out-of-court mediation is relatively cheaper, less complicated, and does not take a long time. On the other hand, out-of-court mediation pays great attention to the continuity of the parties' relationship in the future. This is the reason why business people favor out-of-court mediation as an alternative to resolving their business disputes.

Mastering English vocabulary, which is a foreign language in Indonesia, is not easy. To master English vocabulary, appropriate technique in teaching is needed. This is the basis for carrying out English vocabulary mastery training using guessing game for the children of the Al Mim Palangkaraya Orphanage. This training was attended by ten participants and accompanied by an instructor in March 2023 for one day which included preparation, implementation and evaluation. The training material consists of mastering English vocabulary using guessing game. The list of English vocabulary provided is related to the names of professions in English. The results of the training show that guessing game can be implemented well in the mastering English vocabulary. Guessing game can make the participants motivated, interested, more active, enthusiastic, and not bored. Guessing game can also help the participants to acquire new English vocabulary.

This community service activity shows that the Puskad business incubator as part of the community can remain closely connected with the community that gave birth to it. For example, the problem of poverty which continues to haunt social life must continue to be eradicated. This can be alleviated, for example, by entrepreneurship or business development. Meanwhile, business development continued to develop over time, resulting in the rise of social media. With this service, we can see that people must share knowledge and experience with each other so that we can develop together. Therefore, answers from academics to problems and society can be displayed here. Using the participatory action research method, it was found that the way to increase the younger generation's understanding and knowledge of social media is to start with interaction. The differences that arise from social media training can be seen through the accuracy of conveying information to the appropriate target audience, equipment and communication facilities between creative actors, and budget conditions to meet the training and creativity needs of the community. The results of content creator training for entrepreneurs are: 1) Improved Communication Skills; 2) Increased Brand Awareness; 3) Increase interaction with customers; 4) Increase Conversions and Sales; 5) Marketing Cost Savings

Considering that everyone has the right to have and obtain a prosperous life, decent housing, and a good and healthy living environment. To optimize regulation and realize livable houses and fulfillment of shelter, support in the form of regular and planned infrastructure, facilities, and public utilities is needed. Building inclusive, safe, durable, and sustainable villages is the 11th goal of the Sustainable Development Goals (SDGs). The socialization in Liang Village is an initiative undertaken to overcome the lack of public understanding regarding housing construction standards by SDGs. The main target of this activity is the Liang Village community. Socialization activities are carried out using 1 method, namely material presentation. The specific objectives of the socialization of livable housing requirements include increasing awareness of safe, healthy, and sustainable housing standards, as well as bringing positive changes in the behavior of planning and building houses.

This research aims to determine the effect of compensation and motivation on employee work productivity at PT. Kasih Karunia Sejati Cabang Tangerang Regency. The research method used used descriptive quantitative methods. The sample used was a saturated sample using the entire population of 60 PT. Kasih Karunia Sejati Cabang Tangerang Regency. Data analysis techniques include validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. From the results of this research it can be concluded that compensation has a positive and significant influence on employee work productivity with a value of T_count > T_table or (12.779 > 1.672) and is strengthened by a significance value of 0.000 < 0.05. Thus, Ho_1 is rejected and H_1 is accepted. Motivation has a positive and significant influence on employee work productivity with a value of T_count > T_table or (12.364 > 1.672) and is strengthened by a significance value of 0.000 < 0.05. Thus, Ho_2 is rejected and H_2 is accepted. Compensation and motivation have a positive and significant influence on employee work productivity with a value of F_count > F_table or (176.730 > 3.159) and is strengthened by a significance value of 0.000 < 0.05. Thus, Ho_3 is rejected and H_3 is accepted. Compensation and motivation on employee work productivity have a regression effect of Y = 4.298 + 0.500X1 + 0.403X2 + α. The result of the R-square value (coefficient of determination) is 0.861, it can be concluded that the variables compensation (X1) and motivation (X2) together have an influence contribution to the variable (Y) of 86.1% while the remaining 13.9% is influenced by other factors or other variables not studied.

This research aims to determine the effect of cooking oil prices on the income of sellers in the Mayang Mangurai Village, Jambi City. The method used in this research is a quantitative method with data collection through observation, questionnaires, interviews and documentation. The types of data used in this study are secondary and primary data. The number of samples in this study were 39 fried food sellers in the Mayang Mangurai Village, Jambi City. Data analysis using simple linear regression. From the research results obtained the regression equation as follows. Y = 37,457 – 0,877X means that the oil price variable has a positive and significant effect on the seller's income variable. This was also tested using the t test which can be seen from the t count 8,539 > t table 2.026 and a significance of 0.000 <0.05, which means that oil price X has a significant influence on the income of seller Y in the Mayang Mangurai Village, Jambi City. For the R2 determination test, the data processing results showed that the R2 value was 0,663, which means that the influence of the oil price variable and the seller's income variable was 63,3% and the remaining 37,7% was influenced by other factors not included in this study.

Gold is an investment that is in great demand by the people of Indonesia. However, in this study it was found that there were no students who had opened gold savings for investment in Bank Syariah Indonesia, but there were those who had opened other investments in stocks and Pawnshops. To find out the interest of students in opening gold savings, the obstacles and the right solutions to deal with this. In this study using a qualitative approach method which was carried out on 20 informants to find answers to existing problems. Of the 20 informants in the study, 95% of them agreed with the indicators in this study and 5% of the informants disagreed with the indicators in this study.

In the working area of ​​the Sijamapolang Community Health Center, Humbang Hasundutan Regency, stunting is still relatively common. Stunting is important to handle because it concerns the quality of human resources. Stunting, apart from being a risk of hampering physical growth and susceptibility to disease, also causes barriers to cognitive development which will affect the level of intelligence and productivity of children in the future. Stunting can be caused by various factors, including low nutritional intake in the first 1,000 days of life, from the fetus to a two-year-old baby. Apart from that, poor sanitation facilities, lack of access to clean water, and lack of environmental cleanliness are also causes of stunting. Poor hygiene conditions mean that the body has to fight extra hard against sources of disease, thus hampering the absorption of nutrients. Basically, stunting can be prevented from an early age. Of course, this can be done by increasing the family's insight or knowledge, especially mothers, regarding stunting prevention. By looking at the problems of these partners, the Community Partnership program aims to provide knowledge and information to the community so they can prevent and overcome the problem of stunting. The results achieved in this activity, namely, participants have knowledge about: the definition of stunting and its characteristics, the causes of stunting, the impacts of stunting, how to prevent and overcome stunting  

There is a phenomenon where Indonesians speak English with syntactical interference from Indonesians. This study aims to describe the most common syntactical interference made by the elite group in Indonesia when speaking English. This research also aims to reveal the factors that cause the elite group of Indonesia to use those types of syntactical interference when speaking English. The researcher collected primary data by interviewing and recording 33 respondents from the elite group of Indonesia. The analysis was carried out using quantitative and qualitative descriptive methods. The results show the elite group in Indonesia makes several types of syntactical errors, including omissions, additions, malformations, and disordering. This is due to a lack of awareness in the attempt to translate the original structure of Indonesian into English.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

Social Exchange in Women's Dual Roles: A Case Study of Housework and Professional Career. This research investigates the dynamics of social exchange involved in women's dual roles, with a focus on the fulfillment of household work and professional career development. Social exchange theory is used as a framework to analyze how women manage their roles in an increasingly complex contemporary society. Through in-depth case studies, this research explores women's experiences in managing household responsibilities along with their efforts to achieve success in professional careers. The results of this study provide insight into the challenges and opportunities they face in carrying out their dual roles, as well as their impact on gender equality in society. The results of this research have important implications in efforts to increase gender equality and encourage more inclusive social change. This study also provides a basis for better policy thinking in supporting women in navigating their dual roles and achieving success in various aspects of their lives.

MSMEs are one of the strengths in economic development in Semarang City, especially in the food sector. However, food MSMEs are the first rank that have not registered a brand. The current rise in imitation and counterfeiting of brands has made legal protection of brands an important requirement in business development. The problem in this research is how to legally protect brand rights for food MSMEs in Semarang City. This research aims to provide knowledge to food MSMEs about legal protection of brand rights so that food MSME businesses can develop with legal certainty. This research uses an empirical normative juridical approach and is descriptive analysis. The results of the research were that the Department of Cooperatives and Micro Enterprises of Semarang City provided free brand registration facilities for MSMEs that were only supported, and many problems were found related to the legal protection of brand rights in the City of Semarang..

This research aims to determine the Juridical Analysis of Intellectual Property Rights Protection in the Mobile Legend and League of Legend Games from an Indonesian Legal Perspective, based on the title raised in this research. This research uses a type of normative juridical research. The process of collecting data from the objects studied in this research uses primary, secondary and tertiary techniques. The data obtained by this research uses a qualitative method which explains the relationship between variables and generalizes the social phenomena studied.The results of this research show that online gaming has become a rapidly growing industry with many opportunities and challenges related to intellectual property rights and the development of the online gaming industry has also brought complex issues related to copyright, trademarks and patents involving various elements. unique in online games. therefore, the role of intellectual property rights in protecting creative works in games, encouraging innovation, and overcoming violations of intellectual property rights. So it is important to collaborate between online game developers, players and the government in creating a clear and fair legal framework to protect intellectual property rights in online games.

Every business actor is basically obliged to act in good faith, one of which is as a manifestation of consumer protection. Case in Decision No. 90/Pdt.Sus-BPSK/2021/Pn.Mdn) shows that there are business actors who do not carry out their obligations as they should, namely not having good intentions and not providing information to their consumers. The aim of this research is to explore legal certainty regarding the fulfillment of good faith by business actors in providing information to consumers of postpaid services based on Law of the Republic of Indonesia Number 8 of 1999 concerning Consumer Protection. This research method uses normative juridical approaches to statutory, conceptual and case regulations. The research results found that the fulfillment of good faith in this case showed that legal certainty had not been realized. This is because of the legal provisions regarding this matter as regulated in Law no. 8 of 1999 concerning Consumer Protection has not been enforced properly. According to Sudikno Mertokusumo, legal certainty should be realized by implementing legal provisions as they should.