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This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

East Nusa Tenggara Province ranks third as the poorest province in Indonesia, making poverty in NTT one of the urgent issues that requires serious attention from the government.This study aims to determine (1) the simultaneous and partial effects of wage levels, education, and unemployment on poverty in the regencies/cities of NTT Province. The data used is secondary time series data from 2019 to 2023 across 22 regencies/cities in NTT Province. The data analysis technique employs panel data regression using the Eviews 12 analysis tool. The results of the study indicate that wages, education, and unemployment simultaneously influence poverty in the regencies/cities of NTT Province during 2019–2023. Wages and education have a negative and significant partial effect, while unemployment has a positive but not significant partial effect on poverty in NTT Province.  

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

This study aims to examine the influence of fraud hexagon theory factors on financial statement fraud in transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The fraud hexagon theory elements in this study are proxied by financial targets, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and State-Owned Enterprises. The sample in this study was 19 companies that had been selected using purposive sampling techniques. The number of observations in this study was 95 observations. The data analysis carried out in the study was panel data regression analysis using EViews 12 software as a data analysis tool. The results of the analysis showed that financial targets had a positive effect on financial statement fraud. However, ineffective supervision, auditor changes, board of directors changes, frequency of CEO photo appearances, and state-owned enterprise variables were shown to have no effect on financial statement fraud. This study provides theoretical implications in the form of additional information about the influence of financial targets on financial statement fraud and this study also provides practical implications for company leaders to pay more attention and consider the company's financial targets as one of the indicators that can be used to detect financial statement fraud.

A form of lung infection known as ventilator-associated pneumonia affects patients in hospitals who are on mechanical ventilators. Usually, it influences the cause of rising rates of disease and mortality. Hospital stays for patients with ventilator-acquired pneumonia are longer, and their mortality rate might reach 20–30%. The purpose of the present study was to evaluate the nurses' knowledge concerning preventing of ventilator-associated pneumonia in the intensive care units of Al-Nasiriya City hospitals. Descriptive study was conducted through the present investigation from 31st March, 2020 to 30th of September, 2020. Eighty nurses chosen purposive from intensive care units at AL-Hussein Teaching hospital and Al-Nasiriyah Heart Center. Including (44) females and (36) males. To measure the variables, the researcher constructed a questionnaire. The questionnaire was divided into two sections: demographic information as well as nurses' knowledge about how to prevent ventilator-associated pneumonia. A panel of specialists determined the validity. The data analyzed through descriptive and inferential statistics. The majority of the participants were having poor knowledge about prevention of ventilator associated pneumonia. Non-significant correlation between socio-demographic variables (age, gender, marital status, qualification of nurses, working shift, years of experience in ICU as well as working place) and nurses' Knowledge regarding prevention of ventilator associated pneumonia. New nurses working in ICU should participate in a training program to increase their knowledge of how to prevent ventilator-associated pneumonia. Periodically evaluating as well as for training ICU nurses to increase their understanding of evidence-based practices and nursing interventions for ventilator-associated pneumonia prevention.

This research aims to analyze the influence of unemployment and the Regional Minimum Wage (UMR) on poverty in 34 provinces in Indonesia with the Human Development Index (HDI) as an intervening variable. The high unemployment rate and minimum wage policy are considered to play a significant role in poverty conditions in the region. This research uses a path analysis approach with panel data from 2018 to 2022. The research results show that the unemployment rate has a positive influence on poverty, while the UMR shows a different influence in each province. HDI is proven to mediate the relationship between unemployment, UMR and poverty. This research contributes to the development of economic science and provides insight for the government and private sector in formulating poverty reduction policies.

This paper presents an IoT-enabled dual-axis solar tracking system that integrates  a Kalman filter and a Proportional-Integral-Derivative (PID) controller to enhance tracking accuracy, energy efficiency, and operational stability. Addressing the ongoing challenge of maxi- mizing photovoltaic (PV) panel output, the proposed system leverages an ESP32 microcontroller and the Blynk platform to provide real-time monitoring, remote parameter adjustments, and flexible connectivity. Light Dependent Resistor (LDR) sensors measure sunlight intensity from multiple directions, while MG90S servo motors dynamically adjust the panel’s azimuth and elevation. The Kalman filter refines noisy sensor data to yield precise sun position estimates, enabling the PID controller to respond quickly and accurately to deviations in panel orientation. Through extensive testing conducted over several days, including both clear and partially cloudy conditions, the system achieved an average Root Mean Square Error (RMSE) as low as 1.2° under clear skies and maintained RMSE below 2.0° even under partial shading. Compared to a fixed-panel baseline, daily energy harvesting improved by approximately 43%. These results confirm that advanced estimation and control algorithms, when combined with IoT functionali- ties, significantly outperform simpler tracking methods and static installations. Furthermore, the low-cost, compact design and user-friendly interface facilitate practical deployment in a range of scenarios, including small-scale and off-grid installations. By ensuring continuous alignment of the PV panel with the sun, the system not only increases overall energy capture but also reduces maintenance requirements through remote oversight. This research thus offers a robust, scalable approach to improving solar energy utilization in diverse and evolving environmental conditions.

This research examines the analysis of the influence of income inequality in a case study of 34 provinces in Indonesia for the 2017-2024 period. The method in this research uses panel data regression analysis, with secondary data obtained from BPS. In partial research results, the unemployment rate and poverty rate variables have a positive effect. significant to income inequality, while the variables HDI and Open Investment have a negative effect on income inequality, simultaneously the Unemployment Rate, HDI, Poverty Level and Open Investment together or simultaneously have a significant effect on income inequality.

A new snack innovation that is high in albumin and iron content in the form of dumplings uses snakehead fish substitution and the addition of Moringa leaves. The aim of this research was to determine the effect of snakehead fish substitution, the addition of Moringa leaves, the interaction of the two factors on the acceptability of dumplings (color, aroma, taste, texture), as well as the best albumin and iron content of dumplings. This research used an experimental method with a 3x2 factorial design which resulted in 6 treatments. The data collection technique uses a sensory test based on the liking level of 50 untrained panelists. The results of the sensory test data were analyzed using the Two Way Anova Test followed by the Duncan Test to determine significant differences in results, as well as to determine the best dumplings. Based on the results, the acceptability of dumplings only had an effect on texture, and had no effect on color, aroma, taste, either from the substitution of snakehead fish or the addition of Moringa leaves, while the interaction between snakehead fish substitution and the addition of Moringa leaves had no effect on color, aroma, taste and texture. The best dumplings are snakehead fish (100%) and Moringa leaves (20%) with a nutritional value of 4.10 mg albumin and 2.10 mg iron per 100 grams. The conclusion of this research is that substitute snakehead fish dumplings and the addition of Moringa leaves only affect the texture, however, the dumplings can still be consumed by the panelists and are useful for increasing albumin levels and body endurance as well as speeding up wound healing.

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

This study attempts to examine the influence of three economic factors, namely capital, wage rate, and output value in the context of labor absorption in the industrial sector operating in Java. The study uses a quantitative approach method by utilizing secondary data sourced from BPS during the period 2018-2023, where panel data regression analysis with the Fixed Effect Model (FEM) approach is applied to test the relationship between variables. The results of the analysis indicate that the capital factor does not have a significant impact on the labor absorption process. Meanwhile, the wage level shows a correlation in the same direction as labor absorption, this influence is not proven to be significant when tested statistically. On the other hand, the output value shows a significant positive influence on labor absorption. These findings reveal how complex the interactions between economic factors are in the Java region, which have important implications for the development of employment policies and inclusive development strategies. A comprehensive approach is needed to support the sustainability of industrial growth and improve the quality of human resources in the future.

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.

This research aims factors contributing to economic growth in several provinces on Sumatra Island. Economic growth serves as an indicator reflecting the effectiveness of an economy, characterized by a significant increase in the production of goods and services. Key elements contributing to this growth include investment levels, workforce quality, infrastructure development, trade activities, as well as the fiscal and monetary policies implemented.Positive economic growth can be identified when the growth rate of Gross Domestic Product (GDP) exceeds the growth rate of the population, indicating beneficial effects on community welfare. The methodology used in this study is a quantitative approach, employing panel data analysis covering the period from 2009 to 2023, to investigate the impact of Foreign Direct Investment (FDI), Human Development Index (HDI), and inflation on economic growth.The analysis results show that FDI and inflation significantly influence economic growth, while HDI does not exhibit a meaningful impact. These findings provide strategic recommendations for regional development focused on achieving equitable and sustainable growth. This research also emphasizes the importance of implementing effective policies to enhance economic performance and improve the quality of life for communities in Sumatra.

Everyone wants to have an attractive and beautiful appearance, especially women. Beauty is a necessity for women because it can support everyone's self-confidence. Basically, beauty is sufficient, everyone has their own perception of true beauty. Efforts to reflect one's beauty can be done with cosmetics, both care cosmetics and decorative cosmetics. For some people, cosmetic care means efforts to care for facial skin, so that skin is healthy and bright through the use of facial soap, moisturizer, and serum and vitamins for the face. This type of research is a type of experimental research. Data collection techniques in this research include observation and documentation using the burn technique (X1) for oily facial skin. The results were compared with the application of mixing foundation without the burn technique (X2) and this was also reinforced using comments. the average panelist ratings are not aligned in the two groups. When applying mixing foundation using the X1 burn technique for oily skin, the average score for the resistance indicator was 100% in the long-lasting category, the smoothness indicator obtained an average of 85% in the smooth category and the panelists' favorite indicator obtained an average of 85% like category    

Problems arise when the seller and buyer have died while the land that is the object of the sale and purchase is controlled by a third party. The formulation of the problem is as follows: 1) How is the validity of a land sale and purchase statement above the seal in the transfer of land rights? 2) What are the legal considerations of the panel of judges in the Pati District Court Decision Case Number 7 /Pdt.G/2023/PN. Pti.? 3) What are the legal consequences for the parties to the Pati District Court Decision Case Number 7/Pdt.G/2023/PN. Pti ? This study used a normative legal research approach. The data analysis used was a qualitative approach to secondary data as the main and primary data as supporting data. The results of the study show that the validity of the land sale and purchase statement letter above the seal in the transfer of land rights can be seen from the fulfillment of two requirements; general and special requirements. The legal consideration of the panel of judges in the Pati District Court Decision Case Number 7/Pdt.G/2023/PN.Pti. is that the Defendant's actions in controlling a plot of land recorded in the Village Book C Number 870, Plot Number 24 Class D1 covering an area of 270 M2 located in RT 002 RW 005 Tunjungrejo Village, Margoyoso Sub-District, Pati Regency are against the law. The legal consequences for the parties to the Pati District Court Decision Case Number 7/Pdt.G/2023/PN.Pti is that the Plaintiff has the right to control a plot of land as recorded in the Village Record Number 870, Plot Number 24 Class DI Area 270 M2, located in Rt 002 Rw 005 Tunjungrejo Village, Margoyoso Sub-District, Pati Regency, and the Defendant and the third party were ordered to vacate the land belonging to Ah Djumadi or his heirs which was the object of the dispute.

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.

This study aims to analyze the effect of population density on electricity consumption and evaluate the potential use of solar panels as a solution to overcome energy waste in urban areas, especially on Jalan Kapten Muhammad Jamil Lubis, Medan Tembung, Medan, North Sumatra. The method used is qualitative research with a literature study approach, which involves collecting data from various written sources, such as journals, books, and research reports. The results of the study indicate that the high population density in this area contributes to inefficient energy consumption. Factors such as people's habits in using electronic devices, less than optimal energy infrastructure quality, and increased energy demand due to economic activities are the main causes of energy waste. Solar panels are identified as a potential solution to overcome these problems. This technology is able to convert solar energy into electricity efficiently, even in areas with varying weather. In addition to supporting environmental sustainability by reducing carbon emissions, solar panels also utilize empty spaces such as building roofs, making them suitable for densely populated areas such as Medan Tembung. This study concludes that the adoption of solar panels, supported by government regulations, incentives, and community education programs, can be a strategic step in creating a more efficient and environmentally friendly energy system. Further research involving field trials is recommended to support wider implementation of this technology.    

Masita Wahyuni Asih 2024, The Effect of Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) on Price to book value (PBV) at BUMN Banks listed on the Indonesia Stock Exchange for the 2018-2023 Period. Makassar STIM-LPI Management Science Study Program (supervised by Fausiah, S.E., M.Si. and Andi Herman Tellu, S.E., M.M.). The purpose of this study was to determine the effect of Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR) on Price to Book Value (PBV) at BUMN banks listed on the Indonesia Stock Exchange both partially and simultaneously. Price to Book Value (PBV) is the dependent variable (Y), and three independent variables (X) are used, namely Non Performing Loan (NPL), Return on Asset (ROA), and Capital Adequacy Ratio (CAR). Saturated sampling was used to obtain secondary data from a population of 4 banking companies listed on the Indonesia Stock Exchange. Descriptive statistics and classical assumptions, such as multicollinearity assumption and heteroscedasticity assumption, have been tested in relation to the research findings. The data analysis approach uses panel data regression, hypothesis testing, and the Fixed Effect Model (FEM) test. The partially tested study results show that while non-performing loans (NPLs) do not affect price to book value (PBV) significantly, there are return on assets (ROA) and capital adequacy ratio (CAR) that do. The findings of this study also simultaneously show that PBV is significantly affected by NPL, ROA, and CAR.

Examining how tax avoidance, company size, and financial performance affect stock values is the aim of this study. A thorough analysis of the 2021-2023 financial statements of infrastructure companies listed on Indonesia Stock Exchange (IDX) was conducted in order to support this study. Employing a purposive sampling methodology, the sample for this research comprised 22 infrastructure firms.Every selected entity that serves as a research sample provides the secondary data used in this study through its financial statement. To elucidate financial performance, this research utilized the following variables: Current Ratio (X1a), Debt-to-equity Ratio (X1b), Total Asset Turnover (X1c), Return on Equity (X1d), Price-earnings Ratio (X1e), and Company Size (X2) as the second independent variable, alongside Tax Avoidance (X3) as the third independent variable. The research methodology employed in this study was the panel data regression approach, utilizing the E-views 12 software to facilitate the analysis of the research outcomes. The result of the research suggest that the Random Effect Model (REM) constitutes the most efficacious analytical framework. Furthermore, the findings of the study reveal that, while the other variables did not exert an influence on stock price, both the Return-on-equity Ratio (X1d) and Company Size (X2) significantly impacted stock price.  

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.