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This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

This study aims to analyze the application of design learning in planning discipleship materials as an effort to improve the Bible knowledge of church youth. This study uses a qualitative approach with an action research method, which is implemented through the stages of planning, action, observation, and reflection. The research subjects were 40 church youth who were actively involved in the discipleship program. Data collection techniques included observation, interviews, questionnaires, and participant reflections before and after the implementation of design learning. The results show that the application of design learning makes a significant contribution to improving the Bible knowledge of youth, which includes cognitive, affective, and psychomotor aspects. Youth not only experienced an increased understanding of the Bible's content, but also showed growth in faith attitudes, spiritual motivation, active participation in learning, and involvement in church services. The design learning approach helps create planned, contextual, and learner-centered discipleship learning. Thus, design learning is proven to be effective and relevant as a youth discipleship strategy in facing the challenges of faith formation in the digital era.

The government's implementation of the Academic Ability Test (TKA) has shocked some students, particularly because they are unfamiliar with the test questions. This highlights the need for public awareness campaigns regarding the TKA questions, particularly in private schools. This community service initiative aims to provide high school students in the Special Region of Yogyakarta (DIY) with an overview of the TKA mathematics exam. The method used in this initiative is drills and discussions, aimed at training and preparing students for the types of questions tested in the TKA. This initiative was attended by five private schools in the Special Region of Yogyakarta and conducted by lecturers and students from the Mathematics Education study program at Alma Ata University. The results of this training indicate that students gained an overview of the TKA mathematics exam questions and learned several strategies for solving them effectively. This initiative is expected to help students become more prepared and confident in facing the TKA in the future.

Compliance with taking medication is very important for pulmonary tuberculosis patients because it can ensure that the tuberculosis infection is controlled and does not spread to other people. Motivational interviewing counseling can help tuberculosis patients increase medication adherence with an empathetic and supportive approach to providing information. Through this technique, counselors can foster the patient's internal motivation to overcome obstacles that arise related to taking medication regularly. This research has gone through an ethical process with No. 000.9/002/KEPKRSUDBTG/1/2025. This type of research is quantitative, a quasi-experimental method with a one group pretest-posttest without control design. The sampling technique in this research used purposive sampling of 30 respondents. Data analysis used univariate and bivariate analysis with the Wilcoxon rank test. The research results show: The patient's level of compliance with taking TB medication before Motivational Interviewing counseling is in the medium category and the low category. The level of patient compliance in taking TB medication after Motivational Interviewing counseling has increased, namely the high category and the medium category. There is an influence of motivational interviewing counseling on medication adherence in pulmonary tuberculosis patients at Batang Regional Hospital. There is a significant difference between the results of compliance with taking TB medication before and after counseling motivational interviewing at Batang Regional Hospital.

 Road infrastructure development is an important factor in supporting community mobility and equitable regional development. However, road construction data management in Palembang City still faces various problems, such as scattered data, lack of integration, and not yet presented in a map-based visual form. This study aims to implement a Geographic Information System (GIS) as a medium for location mapping and presenting road construction data information in Sematang Borang and Kalidoni Districts, Palembang City. The methods used include field observation, road construction data collection and verification, GPS coordinate point retrieval, spatial and non-spatial data processing, and the development of a GIS system based on interactive digital maps. The results of the study indicate that the system is able to present road construction information in a structured, accurate, and easily accessible manner. This GIS helps improve the efficiency of the monitoring process, data management, and preparation of road construction reports at the Palembang City Public Works and Housing Agency. Thus, the application of GIS can be a supporting solution in decision-making and encourage the digitalization of road infrastructure data management.

This study looks at how the government isn't doing enough to watch over logging in Sumatra and how that leads to a higher chance of flooding, using the ideas from Administrative Law. Ineffective supervision, both during the licensing process and afterwards, significantly contributes to the decline of the forest's ecological functions, resulting in hydrological disasters. The study uses normative law and follows a literature review method. The data used consists of secondary data, including primary legal materials such as legislation, as well as secondary materials like textbooks, academic journals, and digital sources. Data was gathered by looking at documents and then looked at using a descriptive-qualitative approach. The research shows that the government's failure to properly carry out its responsibilities in forestry management can be considered an illegal government action, known as an 'onrechtmatige overheidsdaad'. This action goes against the General Principles of Good Governance (AUPB), especially the principles of being careful with public money, being responsible, and ensuring that laws are clear and followable. This situation leads to the government being responsible, which means they must take steps to fix the environment and offer help to the communities that were affected. This study suggests strengthening the forestry oversight system by implementing regulatory improvements, improving the capacity of officials, utilizing technology, and involving the community actively to ensure transparent, accountable, and sustainable environmental management.

The SMK N 3 Kendal Library is a vital resource supporting teaching and learning activities at the school. However, the manual process of registering and identifying library members often presents various challenges, such as data entry errors, service delays, and difficulties in membership verification. Based on these challenges, a QR Code-based member and library book registration system was designed and developed to improve the efficiency and accuracy of membership data management. This system was built using the Waterfall system development method, with stages including needs analysis, system design, implementation, testing, and maintenance. QR Code technology serves as a unique identifier for each member, stored in the database and can be scanned using a digital device to expedite the identification process. System testing results indicate that implementing QR Codes in the member registration system can accelerate the library's book borrowing process at the school, including registration, data retrieval, and member verification, by up to 80% compared to manual methods. Therefore, this system can help the library improve service effectiveness, minimize data input errors, and support more modern and integrated library administration.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.

The low level of interest and motivation among elementary school students in learning mathematics, particularly in plane geometry topics, remains a common problem. This community service activity aimed to improve students’ interest and understanding of plane geometry concepts through the implementation of the Inspiration Class as an educational medium that connects mathematical material with students’ aspirations. The activity was conducted at SDN 056024 Dogang, Langkat Regency, involving sixth-grade students. The implementation method employed a participatory and educational approach consisting of preparation, implementation, and evaluation stages. The activities included the delivery of plane geometry material, interactive discussions, and a creative project in the form of a “dream tree” using origami shaped into plane figures. The evaluation was performed qualitatively by observing student engagement and interactions in question-and-answer sessions, and analysis of students’ work. The results showed that the Inspiration Class created a more active and enjoyable learning atmosphere, increased student participation, and helped students better understand the concepts and properties of plane figures. In addition, this activity motivated students by linking mathematics learning with future aspirations and professions. Therefore, the Inspiration Class can be considered an effective alternative educational medium for teaching mathematics at the elementary school level.

Human Resource Management (HRM) plays a crucial role in ensuring that a company is able to grow, compete, and sustain its operations in an increasingly dynamic business environment. Effective HRM practices help organizations optimize employee performance, improve productivity, and maintain workforce stability. One of the key aspects of HRM that significantly influences employee performance is workload and job satisfaction. An imbalance in workload or low levels of job satisfaction may lead to decreased motivation, stress, and reduced work performance. This research aims to explore and evaluate the levels of workload and job satisfaction among employees at PT Indomarco Tangerang 1. Understanding these factors is essential to identify potential problems that may affect employee performance and organizational effectiveness. The study employs a quantitative research approach, which involves collecting numerical data that can be statistically analyzed to provide objective and measurable results. Data were gathered through structured questionnaires distributed to employees. A total of 30 employees from various divisions at PT Indomarco Tangerang 1 participated in this study. Statistical analysis was used to assess the relationship between workload and job satisfaction, as well as their overall condition within the company. The findings of this research are expected to provide useful insights for management in developing appropriate strategies to manage workload effectively and enhance job satisfaction. Ultimately, improving these aspects is expected to contribute to higher employee performance and support the long-term success of the company.

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Working memory (WM) has been extensively studied as a cognitive factor influencing second language acquisition (SLA), but many studies treat it as a static, trait-like capacity. This approach provides limited insight into how WM works across different stages of development, proficiency levels, and learning contexts. This article combines theoretical and empirical research on working memory in SLA from a dynamic and developmental perspective, analyzing how the influence of WM varies over time and interacts with other cognitive and contextual factors. Referencing Baddeley's multicomponent model, complex dynamic systems theory, and longitudinal research, this article examines evidence regarding the role of WM in various language domains, including vocabulary learning, grammar processing, and language production. It also investigates how WM works differently at various proficiency levels and developmental periods, from childhood to adulthood. Evidence suggests that WM plays a very strong role in the early stages of learning when processing is effortful and controlled, but becomes less central as linguistic knowledge becomes automated. The relationship between WM and SLA appears to be bidirectional, with sustained language learning contributing to the development of specific WM components, particularly executive control. The influence of WM varies significantly based on task characteristics, teaching context, and learner profiles. Understanding WM as a dynamic resource rather than a fixed constraint has important pedagogical implications. Instructions that manage cognitive load, provide support, and encourage metacognitive awareness can help learners with diverse cognitive profiles. A developmental approach in WM research requires longitudinal designs and task-aligned methodologies to capture changes over time, thereby advancing theory and practice in SLA.

Breast cancer is a chronic disease that affects not only physical health but also psychological, social, and spiritual aspects of patients’ lives. Spiritual well-being is an important internal resource that helps patients cope with illness, maintain hope, and find meaning in life during long-term treatment. This study aimed to describe the level of spiritual well-being among breast cancer patients undergoing treatment. This research employed a quantitative descriptive design with a cross-sectional approach. A total of 142 breast cancer patients were selected using purposive sampling at the Oncology Center of RSUD dr. Zainoel Abidin Banda Aceh. Data were collected using the Spiritual Well-Being Scale (SWBS), which measures religious and existential well-being, and were analyzed descriptively. The results showed that the majority of respondents had a high level of spiritual well-being (66.2%), while 23.9% were categorized as moderate and 9.9% as low. These findings indicate that breast cancer patients generally have strong spiritual resources, particularly in maintaining their relationship with God and finding meaning and purpose in life despite living with a chronic illness. This study highlights the importance of integrating spiritual assessment and spiritual care into holistic nursing practice, especially in palliative and supportive care settings.

Background: Elderly people were a vulnerable population who experienced physical, psychological, social, and environmental changes that could reduce their quality of life. One important factor influencing quality of life was social support. Social support played a crucial role in helping alderly people improve their well-being and life satisfaction. Elderly people who received high social support from family, friends, or their environment tended to feel more valued, loved, and cared for. Method: This study employed a quantitative method with a cross-sectional approach. The study population consisted of 204 elderly people living in Pucang Gading Social Service Home, Semarang and Wening Wardoyo Social Servise Home, Ungaran. A total of 135 respondents were selection using non probability sampling. Data were collected using the Multidimensional Scale of Perceived Social Support (MSPSS) to measure social support and the WHOQOL-OLD questionnaire to assess quality of life of older adults. Data analysis was conducted using the Somers’d test with a significance level of 0,05. Results: The results showed that most respondents have high social support (60,7%) and high quality of life (74,1%). The somers’d test indicated a p-value = 0,000 (p<0,05) and a correlation coefficient (r) of 0,508, indicating a positive relationship with moderate strength. Conclusion: There was a significant relationship between social support and quality of life among elderly people at social homes in Semarang. Increasing social support from family, peers, and the institutional environment could help elderly people experience their later years more happily, meaningfully, and prosperously.

Strategies to increase the income of self -help palm oil farmers can help farmers to increase production yields. This study aims to formulate and obtain strategies in an effort to increase the income of oil palm farmers. This research was conducted in Kalis District, Kapuas Hulu Regency. This study was carried out from April 5 to May 524. This study used a descriptive quantitative method with case study methods and identified internal factors (strengths and weaknesses) and external (opportunities and threats) used for the strategy to increase the income of oil palm farmers in the sub -district dull. The variables used in this study were obtained from indicators of strengths, weaknesses, opportunities and threats. Based on the results of the research results of the collection, processing and analysis of the main internal factors, it is found that the main strength factor of farmers is the status of land ownership and land area owned by farmers with a weight score of 0.41. As for the main weakness of self -help farmers is inadequate access to infrastructure with a weight score of 0.18 and the total score of the IFE matrix is ​​2.51. For data analysis of the main external factors, it is found that the main opportunity factor of farmers is oil palm can be a term investment for farmers with a weight score of 0.41. As for the main threat of self -help farmers is a long queue at the Palm Oil Mill (PKS) with a weight score of 0.18 and the total score of the IFE matrix is ​​2.62. The results of processing internal and external data of farmers using the IE matrix show that the position of farmers is in quadrant I, the suitable strategy is an aggressive strategy that can support the growth of oil palm farming.

Background: Most premature infants experience feeding difficulties, including difficulty getting food into their mouths, limited oral capacity, and impaired tongue movement in transferring the bolus toward the posterior part of the oral cavity. This condition underscores the need for special attention in the care of premature infants, particularly in meeting their nutritional needs, which play a crucial role in supporting growth and survival. Purpose: To implement oral motor stimulation interventions for premature infants with feeding problems in the Perinatology Room of Charitas Hospitals Palembang. Method: This case study was conducted on 3 premature infants who received oral motor stimulation interventions for 3 days, with a training frequency of 2 times a day, morning and evening, for 15 minutes. Results: After oral motor stimulation interventions were performed on the three premature infants, good improvement data were obtained, namely in the strength of sucking and swallowing reflexes, and improvement in sucking movements as preparation for the transition from enteral to oral feeding. Conclusion: Providing oral motor stimulation interventions to premature infants helps improve their feeding abilities by enhancing sucking and swallowing reflexes and supporting optimal nutritional intake.