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In this study, we explore how the tax judiciary can reduce tax evasion and promote compliance in different legal and economic environments. Utilizing qualitative and quantitative analysis in a mixed-methods effort, the article explores the varied judicial contexts, resolutions, and the implications on how taxpayers behave. These findings underscore the important role that judicial interventions play in raising compliance rates, with comparative lessons from Iraq, Germany, and the United States. Although efficient mechanisms for judiciary review exhibit a strong link to improved compliance, low public awareness, resource constraints, and procedural delays have affected optimal performance in the Global South. Key Takeaway: The study emphasizes the need for enhancing technology integration and improving coordination between judicial systems and tax authorities to enable fair enforcement and efficient resolution of disputes. They enhance the literature on tax governance by providing empirical recommendations for increasing judicial efficiency and fundamentals in light of contemporary challenges associated with globalization and digitalization. Potential areas of future research include the use of advanced technologies in changing tax judiciary practices, such as artificial intelligence (AI) and blockchain.

Experts say that human fundamentals, including the role of the economy, must form the foundation of educational philosophy and practice. Education is both a human need and a symptom. In the sense that without education, a person cannot be considered a true human being and cannot carry out their role as a valuable human being in their daily life. Creating a flawless Muslim human being in the sense of al-insan al-kamil—that is, a person who is constantly istiqomah and continuously proficient in using their bodily and spiritual abilities to always submit to and obey Allah SWT—is the ultimate goal of the Essence of Humanity program in Islamic education.

This article discusses various philosophical thinking methods that have significantly impacted the implementation of management science. Philosophical schools such as rationalism, empiricism, skepticism, idealism, and pragmatism offer unique perspectives on understanding reality and knowledge and how these can be applied in management practice. This research aims to identify philosophical paradigms that can help mitigate risks in management and comprehensively apply the fundamentals of social science. Through a literature review approach, the results show that philosophical thinking methods enhance managerial flexibility and open space for systematic thinking in decision-making.

Tourism has become one of the vital sectors in the economic development of a region. To ensure the sustainability and development of tourism destination products, effective assistance in basic tourism management is necessary. This study aims to describe the mentoring process and analyze its impact on the sustainability and development of tourism destination products. This community service focuses on assisting the management of tourism fundamentals, emphasizing managerial capacity building, strengthening community involvement, and developing sustainable tourism destination products. This assistance has successfully increased understanding and skills in basic tourism management among stakeholders. The involvement of local communities in tourism-related decision-making has also increased, ensuring active participation and shared responsibility in managing tourism destinations. Furthermore, this mentoring encourages innovation in the development of sustainable and competitive tourism products. Thus, assistance in basic tourism management not only has a positive impact on sustainability but also serves as a catalyst for the development of tourism destination products that provide significant added value to the local economy and community welfare. Practical implications and recommendations for policies are also discussed to strengthen efforts in developing sustainable tourism

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value

The research aims to analyze whether macro fundamentals, dividend policy, funding decisions and investment decisions influence company value with financial performance and ownership structure as intervening variables. The method used in the research is quantitative with secondary data sources originating from the 2018-2023 financial reports. The population in the research are companies listed on the Indonesian Stock Exchange, while the sampling technique used in the research uses purposive sampling where 5 industrial companies are selected by researchers with certain criteria. The tool for processing and analyzing data uses the Smart-Pls version 4 application. Analysis results shows that macro fundamentals, dividend policy and investment decisions do not have a direct effect on the company's financial performance, while funding decisions have an effect on the company's financial performance; Macro fundamentals, investment decisions, funding decisions do not influence the ownership structure, while dividend policy influences the ownership structure; Ownership structure has an insignificant influence on financial performance, financial performance has a negative and significant influence on company value, ownership structure has a positive and significant influence on company value.

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.

This study aims to investigate the influence of macro fundamental variables (such as inflation, interest rates, and exchange rates), micro fundamental variables (such as DER, DPR, DR), as well as capital structure variables, financial performance, and ownership structure as intervening variables on firm value in the mining sector on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data from the financial statements of mining companies listed on the Indonesia Stock Exchange for the period 2010 to 2019. Data collection is done by random sampling of these companies, and data analysis uses the SmartPls 4 application to test the relationship between the variables studied. The results of this study are expected to provide a deeper understanding of how macroeconomic and microeconomic fundamental factors, as well as capital structure, financial performance, and ownership structure, contribute to firm value in the context of the mining sector in Indonesia. The practical implications of this study are expected to provide guidance to stakeholders, including company management, investors, regulators, and academics, in optimizing investment strategies and decision-making in this highly potential sector. This research can also make a theoretical contribution in expanding the understanding of the factors that influence firm value in the mining sector

This research was conducted with the aim of analyzing the influence of macro fundamentals, micro fundamentals, on company value with capital structure, financial performancel and company charactelristics in pharmacelultical indulstry companiels listeld on thel Indonelsian stock elxchangel in 2013-2022. This relselarch is relselarch ulsing Smart PLS4-baseld statistical data analysis melthods. Thel melthod ulseld in thel relselarch is a qulantitativel melthod, and thel data collelcteld is selcondary data on indelpelndelnt and delpelndelnt variablels. This data is takeln from financial relports and annulal relports as welll as othelr intelrnelt soulrcels on thel Indonelsia Stock Elxchangel welbsitel, namelly www.idx.co.id. Thel relselarch relsullts show that macro and micro fulndamelntal factors havel a significant influlelncel on company valulel, with capital strulctulrel and financial pelrformancel acting as meldiators that strelngtheln or welakeln this rellationship. Company charactelristics welrel also foulnd to play an important rolel in deltelrmining company valulel, elspelcially in thel contelxt of sizel and produlct divelrsification. Thel implications of this relselarch providel insight for pharmacelultical company managelrs and invelstors relgarding thel importancel of paying attelntion to fulndamelntal factors in making stratelgic delcisions. Thel relsullts of this relselarch also show thel importancel of adaptivel policiels to macroelconomic changels to maintain and increlasel company valulel in thel pharmacelultical indulstry in Indonelsia.

The aims of this research are to help students new to English phonology understand its fundamentals. The study employs a literature review methodology to explore the field of English phonology. It addresses key topics for beginners, including the basic units of sound (phonemes) and their variations (allophones). The research also discusses vowel and consonant reduction, which impacts the pronunciation of certain sounds. Finally, it provides an overview of how consonant and vowel sounds are grouped based on their characteristics. By studying these elements, beginners can enhance their pronunciation, recognize different sound patterns, and improve their overall communication skills in English.

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

Education is an activity that helps people talk about what they already know in order to broaden their understanding of life's fundamentals. The foundations or principles that guide one's life, particularly those derived from religious ideals, are crucial for governing and enhancing the system of life. Based on observations made by the author at Takhassus Al-Qur'an Middle School, it is stated that there is a lack of student focus in learning and students' abilities vary in receiving learning. However, this does not rule out the possibility that students can stimulate learning more quickly. This can be done by training students' thinking through the rote method because the more the brain gets used to it, the more it will be trained and of course it will increase students' intelligence. The level of cognitive intelligence is divided into 3, namely: level of memory and understanding, level of application, level of analysis, evaluation and creativity. By using the rote method so that the level of cognitive development is observed in memory and understanding.Based on the findings of the author's research, the following conclusions can be drawn: 1) The memorization method for teaching PAI at Takhassus Al-Qur'an Middle School is in the good category, the level of cognitive intelligence of Takhassus Al-Qur'an Middle School students is known to be in the good category and level Student memorization based on memorization scores in PAI learning subjects is in the very good category. 2) hypothesis testing based on the t value, the predetermined value of tcount > ttable, namely 2.867 > 1.69389, while based on the significance value of 0.008 < 0.05, it is concluded that the rote method variable (X) has an effect on the cognitive intelligence variable (Y). simple linear regression (11.151 + 0.363 determination is 0.215, which means it has a positive influence of 21.5% and 78.5% is influenced by other factors that are not yet known by researchers. 3) Supporting factors in the memorization method for students' cognitive intelligence at Takhassus Al-Qur'an Middle School, namely using Mr. Abdurrahman al Asy'ari's method which is practiced in the tahfidz class using a special Al-Qur'an, level of perseverance, consistency in training, environment learning, and student concentration during the learning process.

The purpose of this article is to highlight various problems commonly faced by undergraduate students studying mathematics and undergraduate students studying mathematics education in real analysis classes. The Real Analysis course aims to teach students how to: a) understand the fundamentals of mathematical analysis, especially those related to numbers, rows, functions, limits, and derivatives; and b) be able to reason logically and thoroughly and methodically express the conclusions of their reasoning in writing. One of the topics that students studying mathematics and mathematics education programs often think about is real analysis. The author of this study discusses some substitute approaches that can be recommended to assist students in adjusting to face-to-face analysis courses. Lecturers can also attempt to improve quality by implementing various interventions, practicing Lesson Study learning, using RME techniques, and creating a real analysis textbook.

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

The existence of MSMEs in Indonesia is taken into account, because they contribute greatly to economic growth. The MSME sector is one of the main pillars of Indonesia's economic fundamentals. With the development of digitalization, MSMEs will make the digital economy in Indonesia in 2025 the largest in Southeast Asia. Even so, there are obstacles faced by MSMEs, namely the need to strengthen digital literacy education and strengthen human resources for MSME business actors. The problem that is experienced or faced by SMEs is that online marketing education is still low. Like the UMKM Bintang Lestari in Karangtengah Village, Blitar City. Therefore, students and the 32 Thematic Community Service Groups designed strategies and program plans to help improve MSME product branding. The method used in carrying out activities is a qualitative method by means of observation, discussion, documentation and interviews with the UMKM. The results of the activities also have a positive impact, MSMEs can increase sales and marketing and have good product branding in the eyes of the public.

A crisis experienced by a country will affect a country's fundamentals or foundation because the impact is so great and can be felt by all levels of society in the country, both the government and society in general. This study will analyze the factors and impact of the crisis on the fragility of fundamentals. This research uses a descriptive analysis method, namely to investigate the situation, condition, the results of which are presented in the form of a research report with what it is about the crises that have occurred in Indonesia from 1960 to 2021. thus triggering inflation, deflation, and even recession which makes the crisis of society and government and affects its fundamental resilience.

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.