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In the context of the industrial revolution 4.0 and the introduction of new technology, workplace safety has become a crucial aspect, especially in the manufacturing sector. In facing these challenges, it is important for the manufacturing industry to integrate proactive and integrated safety strategies. Employee safety and welfare is not only a moral responsibility, but also reflects the company's commitment to protecting human assets, in accordance with the values and principles of the 1945 Constitution. This research aims to provide a systematic, factual and accurate picture of strategy implementation safety management at PT Denso Indonesia in achieving Zero Accident, in line with Law of the Republic of Indonesia Number 1 of 1970 concerning Work Safety. The research results highlight that most work processes at PT Denso Indonesia have a high level of risk, however, the company has adopted safety management strategies to prevent accidents that are detrimental to employees and the company. In implementing this strategy, PT Denso Indonesia prioritizes national values by considering the principles of the 1945 Constitution. Efforts such as Safety Dojo and SCW are used to improve safety, while technology such as PIR sensors are also applied to prevent accidents. Success in achieving Zero Accident is influenced by consistency, employee participation, and strategy integration into a company culture that is based on national values. Thus, safety in the workplace is not only a goal, but also reflects the spirit of harmony between the interests of the company, employees and the nation, in accordance with the principles of the 1945 Constitution.

This research aims to uncover the role of qualitative factors in driving the economic growth of Indonesia. The factors examined include community empowerment, business development, and the role of the manufacturing sector. Based on literature analysis, previous research, and relevant journals, the findings indicate that these factors have a significant influence in promoting inclusive, sustainable, and positively impactful economic growth for the society. Community empowerment through business development has been proven to enhance income, create job opportunities, and strengthen local-level economic growth. Research also indicates that the manufacturing sector plays a crucial role in generating value-added, absorbing workforce, driving innovation, and developing related sectors.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability