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This study aims to analyze the effect of capital intensity, leverage, and company size on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is an associative quantitative approach with secondary data obtained from corporate financial reports. The sample was selected using purposive sampling technique, resulting in 4 companies that met the criteria. The multiple linear regression analysis shows that partially, capital intensity and leverage have a significant positive effect on tax avoidance, while company size has a significant negative effect. Simultaneously, the three variables have a significant influence on tax avoidance. This study implies that companies should consider fixed asset investment strategies, financing structure, and firm size in managing their tax obligations efficiently and legally.

The purpose of this study is to analyze the effect of interest rates and economic growth on stock returns in companies in the energy sector listed on the Indonesia Stock Exchange during the period 2019 to 2023. The method used is a quantitative approach with panel data regression analysis. The study population includes 90 company data from the sector. The sample was determined through a purposive sampling method, resulting in 46 companies that meet the established criteria. The results of the study indicate that interest rates have a significant effect on stock returns, while economic growth also shows a significant effect.

This study aims to analyze the influence of digital transformation and work environment on employee performance at the Energy and Mineral Resources Office of East Kalimantan Province. Digital transformation is a crucial element in promoting bureaucratic efficiency and public service quality, while a conducive work environment plays a vital role in enhancing employee motivation and productivity. A quantitative approach was applied using a survey method with a census of 68 employees. The data were analyzed using multiple linear regression with SPSS version 22. The results show that both digital transformation (t = 4.401; sig. = 0.000) and work environment (t = 2.126; sig. = 0.037) have a positive and significant partial effect on employee performance. Simultaneously, the variables also have a significant influence (F = 114.254; sig. = 0.000). The coefficient of determination (R² = 0.780) indicates that 78% of the variation in employee performance is explained by these two factors. These findings emphasize the importance of implementing effective digital systems and creating a supportive work environment to optimize bureaucratic performance in the public sector

This study aims to analyze the effect of pricing and product quality on sales levels in fish businesses at TPI Beba, Takalar Regency. This study uses a quantitative approach with a survey method by distributing questionnaires to 91 respondents who are fish business actors. The independent variables in this study are pricing and product quality, while the dependent variable is the sales level. Data analysis was carried out using multiple linear regression using SPSS. The results showed that pricing and product quality had a partial and simultaneous effect on sales levels. The right pricing and good product quality can significantly increase sales. This study provides important implications for fish business actors in designing pricing strategies and maintaining product quality to increase competitiveness and income.

This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.

Education is a fundamental human right that must be guaranteed for every child without discrimination. In Indonesia, particularly in the Ambon region, educational inequality remains a serious challenge influenced by geographical, socio-economic, and structural factors. Children from impoverished families and remote areas often lack access to adequate education due to limited facilities, low-quality teaching staff, and inadequate technological infrastructure. This situation not only hinders children’s potential development but also perpetuates cycles of poverty and social injustice. Data from the Ministry of Education and Culture (2021) indicates low basic education participation rates and high dropout rates in Maluku and Ambon. In response, the church in Ambon, as highlighted by Joseph Lourine Since (2023), plays a strategic role through the Marginalized Children’s Development School (Sekolah Pembinaan Anak Marginal - SPAM), an alternative education program integrating academic learning with Christian character and spiritual formation. This initiative embodies the preferential option for the poor principle in liberation theology, as developed by Gustavo Gutiérrez, positioning the church as an advocate for the marginalized in its social and moral mission. This abstract recommends strengthening the church’s role in education through multisectoral collaboration to create a more just and inclusive education system for marginalized children.

One form of sanction regulated in the law is the act of returning to parents. This action aims to return children to their family environment so that they can be fostered and directed properly. In Article 59 of Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, it is stated that the government and State institutions have an obligation and responsibility to protect children by providing special protection to children, especially to children who are dealing with the law, both children in conflict with the law and children as victims of criminal acts. This research uses the Normative Juridical research method. This method is carried out by conducting an assessment and analyzing laws and regulations. The results of the study were that the effectiveness of the sanctions for return actions was also influenced by the socio-economic conditions of the family. Many families experience economic difficulties so that they are unable to provide good education and supervision to children. In conclusion, the application of sanctions for returning actions to parents against children who commit criminal acts has a strong legal basis, but still faces various challenges in practice. The effectiveness of these sanctions is greatly influenced by the role of parents, family socioeconomic conditions, and existing social stigma. Therefore, a comprehensive approach is needed to improve the success of child rehabilitation.

This study aims to analyze the pedagogical strategies in teaching Nailur Roja Syarah Safinatun Najah, particularly the chapter on marriage, at Pondok Pesantren Raudlatul Muhibbin Al-Mustainiyyah Surakarta. The teaching of classical Islamic texts (kitab kuning) in pesantren not only emphasizes textual understanding but also requires adaptive strategies to ensure that marriage laws are comprehended both theoretically and practically. This research employed a descriptive qualitative method, with data collected through interviews with students and teachers, as well as library research on classical Islamic texts, pesantren pedagogy, and Islamic marriage law. The findings show that pedagogical strategies combine traditional methods such as bandongan and sorogan with contextual approaches including interactive discussions, group deliberations, and case-based learning. The main challenges for students are difficulties in understanding classical Arabic and relating the material to the contemporary Indonesian legal context. To overcome these issues, teachers provide simplified explanations, use real-life analogies, and encourage active student participation. Therefore, the applied pedagogical strategies effectively enhance students’ comprehension of the marriage chapter both normatively and practically.

The rise of the phenomenon of early marriage in Indonesia is the background to the birth of Republic of Indonesia Law number 16 of 2019 concerning marriage and the compilation of Islamic law, which sets the age limit for marriage to 19 years. The reality is that in society there are many cases asking to be able to get married and have it officially registered, which has led to the existence of a marriage dispensation. Marriage dispensation is permitted by law by considering positive matters. The aim of this study is to determine the long-term impact of early marriage on the welfare of individuals, families and society. The method used is qualitative, data collection is carried out by interviews, direct observation and also data related to the theme. Using this method will make it easier to observe phenomena in society regarding marriage dispensations. The data analysis used was an inductive method (Creswell, 1994). The results obtained were that the marriage dispensation from a legal perspective did not conflict with Law 16 of 2019. The granting of marriage dispensations was carried out by considering the impact. From a sociological perspective, our society views early marriage as something normal and often forgets the impact of child marriage. Marriage dispensation is a rational choice, even though the risks faced are very high. Therefore, it is necessary to increase public awareness of promiscuity and return to the essence of marriage.

Human mobility between countries has become an inevitable phenomenon in an increasingly open era of globalization. One of the tangible consequences of this mobility is the increasing number of mixed marriages between Indonesian citizens and foreign nationals. Although mixed marriages are a great way to interact across the globe, they often cause difficult legal problems, especially regarding the citizenship status of children born from these marriages. Children may be at risk of statelessness, or without citizenship, if the legal systems and principles between countries differ. This contradicts the principle of protection of human rights in international law. The purpose of this study is to examine the regulation of citizenship for children born to mixed marriages from an international law perspective. In addition, this study also investigates its relationship with Indonesian national law, particularly Law No. 12 of 2006 concerning Citizenship of the Republic of Indonesia and other related legal instruments. To gain a better understanding of the compatibility between national legal practices and international standards, a legislative, case, and comparative approach was used in this study. The results of the study show that, although Indonesia has adopted several principles of international law to prevent loss of citizenship and grant limited dual citizenship recognition to children born of mixed marriages, there is still a gap between the normative and its implementation. This discrepancy can lead to legal uncertainty and reduce the protection of children's rights. In conclusion, this study emphasizes that national and international law in the field of citizenship must be harmonized to build a legal system that is responsive, fair, and in line with global societal progress, as well as to protect children's rights at the international level.

This study examines the crucial role of political ethics in anti-corruption efforts in Indonesia, focusing on Pancasila as the moral and philosophical foundation (Nasoha et al., 2024; Atqiya & Nasoha, 2024). Through a qualitative literature review, the research reveals that weaknesses in political ethics significantly contribute to corrupt practices among elites and state institutions. The study highlights that corruption often stems from a lack of adherence to ethical standards within the political system. Therefore, strengthening political ethics is essential to preventing corruption. The principles of justice, accountability, and public responsibility are critical to this effort, ensuring that government actions align with ethical values. Pancasila’s core values, especially social justice and gotong royong (mutual cooperation), provide a solid moral framework for fostering a transparent, fair, and integrated government system. By embedding these values into political practice, Indonesia can strengthen its anti-corruption efforts, improve public trust, and promote a more just and accountable political environment.

This study discusses the Effectiveness of Monitoring the Tangerang Regent Regulation Number 12 of 2022 concerning the Restriction of Operational Hours for Freight Vehicles on Roads in Kronjo District, Tangerang Regency. The purpose of this research is to understand how effectively the monitoring of the Regent Regulation Number 12 of 2022 is being implemented in relation to limiting the operational hours of freight vehicles in the Kronjo District, Tangerang Regency. This study employs a descriptive qualitative method. Data collection techniques include observation, direct interviews, and documentation. The validity of the data was tested using triangulation and member checks, based on the theory of Effective Supervision by Handoko, which includes the following indicators: Accurate, Timely, Objective and Comprehensive, Focused on Strategic Control Points, Economically Realistic, Organizationally Realistic, Coordinated with Workflow, Flexible, Operationally Instructive, and Accepted by Members of the Organization. The results of the study show that monitoring of Regent Regulation Number 12 of 2022 in Kronjo District has had a positive impact, as evidenced by a reduction in traffic congestion and accidents caused by trucks. However, the effectiveness of the monitoring is not yet optimal, as some vehicles still operate outside the permitted hours, partly due to the lack of infrastructure, such as monitoring posts in the Kronjo area.

Limited digital literacy remains a challenge for micro, small, and medium enterprises (MSMEs) in utilizing social media as a marketing tool. MSMEs TSB LURE in Bangka Kota Village, South Bangka Regency, face problems in expanding their market reach because their marketing strategies are still conventional. This community service activity aims to improve the digital marketing capacity of MSMEs through the use of the TikTok platform. The method used is Participatory Action Research (PAR), which actively involves partners in every stage of the activity, from problem identification, digital literacy training, content production assistance, to the implementation of TikTok Shop with the yellow basket feature. The results of the activity showed significant improvements, namely an increase in followers from 15 to 245, an increase in promotional content from 0 to 12, audience interaction reaching more than 350, and 65 clicks on the yellow basket. These achievements not only increased product visibility but also fostered social change in the form of the emergence of creative youth groups, local leaders from SME actors, and new awareness about the use of digital technology in supporting the local creative economy.

Bontang Kuala, a coastal village in Bontang City, possesses abundant marine resources, particularly bawis fish (Siganus canaliculatus). However, this potential has not been fully optimized to strengthen the local economy. This study aims to examine strategies for strengthening the local economy through the management of bawis fish products using the 4P marketing mix (product, price, place, and promotion). This research employs a qualitative descriptive approach with data collection methods including observation, in-depth interviews with business owners and visitors, and field documentation. The findings indicate that business actors in Bontang Kuala have developed various processed bawis fish products, such as gammi bawis and dried bawis fish, marketed with pricing strategies adjusted to purchasing power. Most businesses are strategically located along the culinary tourism route, although accessibility challenges persist. Promotion strategies remain simple and limited to social media and local community support. Key supporting factors include raw material availability, high market demand, and community institutional support, while constraints include infrastructure limitations, suboptimal promotion, and raw material fluctuations. Overall, the management of bawis fish products has positively impacted community income and strengthened local economic identity. Recommendations include strengthening business infrastructure, enhancing digital promotion capacity, developing community-based business institutions, and expanding strategic partnerships among local actors.

This study aims to analyze the role of the Langga Sai Village Government in empowering the local product Rombeng Razong as an effort to enhance the village economy and preserve local cultural identity. Rombeng Razong is a traditional woven craft with high economic and cultural value, yet it has not been fully optimized. The research employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving the village government, community leaders, local artisans and youth representatives. The findings reveal that the role of the Langga Sai Village Government as a regulator has been realized through the issuance of Village Regulation No. 4 of 2020 on Local Product Protection. However, its roles as a motivator, facilitator, and catalyst have not been effectively implemented due to limited training, technical assistance, and market access. Low community participation and weak institutional structures also hinder the development of Rombeng Razong as an economic commodity. The study concludes that the success of local product empowerment depends not only on formal regulation but also on the effectiveness of village governance, community participation, and cross-sector collaboration. The village government must therefore strengthen its political role as a driver of inclusive development based on local potential.

Sexual violence against children is a highly complex issue with profound negative impacts on both the victims and their social environment. Children with disabilities, particularly those with Down Syndrome, are among the most vulnerable to such abuse due to their physical and cognitive limitations. Given this context, the role of non-governmental organizations (NGOs) such as the Child Protection Agency (LPA) becomes crucial. LPA plays a vital role in providing support, advocacy, and assistance to child victims of sexual violence, especially those with disabilities. This study aims to examine the protective role of LPA in assisting children with Down Syndrome who have become victims of sexual violence in Deli Serdang Regency. Using a qualitative method with a phenomenological approach, the research explores and interprets the lived experiences of informants involved in the cases. The study also highlights the implementation of the four child protection principles as applied by the LPA. The findings show that LPA fulfills its protective role by providing legal assistance, psychosocial support, and ensuring the safety of the victims. The organization successfully implemented the four child protection principles, resulting in a 12-year prison sentence for the perpetrator and justice for the victim. The study recommends increasing LPA staff capacity to enhance the quality of services provided.

This study investigates the influence of TikTok usage on the changes in interpersonal communication styles among university students in Indonesia. The rapid development of digital communication platforms, especially TikTok, has reshaped the way young people interact, express themselves, identify changes in their interpersonal communication styles, and analyze the effect of TikTok usage on those changes. Using a quantitative survey method with 100 active university students as respondents, data were collected through an online questionnaire. The results indicate that students’ TikTok usage is categorized as high, particularly in terms of frequency, duration, and engagement intensity. Findings also show a significant shift in communication styles, especially in language choice, expressive patterns, and interaction modes. Simple linear regression analysis confirms that TikTok usage has a strong and significant influence on changes in interpersonal communication styles (p < 0,001; R² = 0,944). These results demonstrate that TikTok not only serves as an entertainment platform but also plays a substantial role in shaping students’ communication behavior. The study highlights important implications for understanding digital communication trends among young adults in Indonesia.   

This study aims to identify and analyze viewers' motives in watching fashion review content on the YouTube platform. The study was conducted in Semarang City during the period from October 1 to October 31, 2025 with a qualitative approach. Data collection techniques include documentation and observation of audience behavior and the content displayed. The results showed that the main motives of viewers included searching for product references, obtaining tips and guides, comparing products, as well as social validation and credibility from reviewers. In addition to the informative aspect, the entertainment dimension is also a significant factor that drives interest in watching. Psychological satisfaction such as pleasure, relaxation, and emotional fulfillment become part of the viewing experience, especially when filling your free time. Viewers also show interest in the vlogger's personality, communicative delivery style, and visually appealing video production quality. The aesthetic pleasure of creatively packaged fashion looks also strengthens the appeal of the content. These findings suggest that the motivation for watching is not only functional but also emotional and aesthetic. The implications of this study can be input for fashion content creators in designing more effective and attractive delivery strategies, as well as for fashion industry players to understand the behavior of digital consumers in accessing product information through social media.

This research is motivated by the low learning outcomes of students caused by the lack of learning activities involving students, as the learning process is still centered on the teacher. This makes students less active in participating in learning. This study aims to describe the improvement in student learning outcomes in Pancasila and Citizenship Education learning using the Inquiry model assisted by audio-visual media in class IV of SDN 16 Padang Besi, Padang City. The type of research used is classroom action research (CAR) with qualitative and quantitative approaches, carried out in two cycles. The research procedure consists of planning, implementation, observation, and reflection. The data obtained are related to learning outcomes using the Inquiry model assisted by audio-visual media. Data collection techniques include observation, tests, and non-tests. The research subjects involved class teachers as observers, researchers as practitioners, and 26 class IV students. The results of the study show that: first, the cycle I teaching module obtained an average of 85.3% (B), increasing in cycle II to 95% (SB). Second, the implementation results of the teacher's learning aspects in cycle I reached 82% (B), increasing in cycle II to 96% (SB). Third, the implementation results of the students' learning aspects in cycle I were 82% (B), increasing to 96% (SB) in cycle II. Fourth, the average student learning outcomes in cycle I were 77 (C), increasing to 89 (B) in cycle II. Thus, it can be concluded that the Inquiry model can improve student learning outcomes in Pancasila and Citizenship Education learning.

This research is motivated by the low learning outcomes of students caused by the lack of learning activities involving students, as the learning process is still centered on the teacher. This makes students less active in participating in learning. This study aims to describe the improvement in student learning outcomes in Pancasila and Citizenship Education learning using the Inquiry model assisted by audio-visual media in class IV of SDN 16 Padang Besi, Padang City. The type of research used is classroom action research (CAR) with qualitative and quantitative approaches, carried out in two cycles. The research procedure consists of planning, implementation, observation, and reflection. The data obtained are related to learning outcomes using the Inquiry model assisted by audio-visual media. Data collection techniques include observation, tests, and non-tests. The research subjects involved class teachers as observers, researchers as practitioners, and 26 class IV students. The results of the study show that: first, the cycle I teaching module obtained an average of 85.3% (B), increasing in cycle II to 95% (SB). Second, the implementation results of the teacher's learning aspects in cycle I reached 82% (B), increasing in cycle II to 96% (SB). Third, the implementation results of the students' learning aspects in cycle I were 82% (B), increasing to 96% (SB) in cycle II. Fourth, the average student learning outcomes in cycle I were 77 (C), increasing to 89 (B) in cycle II. Thus, it can be concluded that the Inquiry model can improve student learning outcomes in Pancasila and Citizenship Education learning.