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This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.

The aim of this research is to determine the influence of teamwork and work motivation on employee performance at PT Amythas South Jakarta. This research was carried out in April-June. In this research the author used quantitative research methods. Data collection uses observation, questionnaires and documentation methods. with a sample size of 60 people. The research results concluded that there was a partially significant influence between teamwork on employee performance, proven based on the results of the t test or partial test with a probability value of 0.001 < 0.05 and a calculated t value > t table of 7.939 > 2.001. There is a partially significant influence between work motivation and employee performance, proven based on the results of the t test or partial test with a probability value of 0.001 < 0.05 and a calculated t value > t table of 10.666 > 2.001. There is a significant simultaneous influence between teamwork and work motivation on employee performance at PT Amythas South Jakarta, proven based on the results of the F test or simultaneous testing with a probability value of 0.001 < 0.05 and a calculated F value > F table, namely 58.576 > 3 .16.

This research aims to understand the leadership challenges in improving public services at PT Pelindo III Bima Branch, given the complexities faced, such as resistance from team members, operational pressures, ineffective internal communication, and the importance of relationships with local government. To achieve this objective, the research employs a descriptive qualitative method with a purposive sampling approach, where key informants include the Head of PT Pelindo III Bima Branch and various other stakeholders. Data was collected through in-depth interviews, direct observations, and documentation to gain a comprehensive understanding of the leadership dynamics in the field. Qualitative descriptive analysis was used to reduce and present the data, resulting in accurate findings regarding leadership effectiveness in this context. The study results indicate that leadership at PT Pelindo III Bima Branch faces significant challenges, particularly in managing change, improving internal communication, and building good relationships with local government. However, by implementing appropriate leadership strategies such as developing a clear vision, effective human resource management, and adapting to change, leaders can overcome these obstacles and enhance overall public service performance. In conclusion, effective leadership is key to ensuring that PT Pelindo III Bima Branch can meet the needs of port service users and contribute positively to the local economy.  

Abstract. turbocharger is a vital component in many modern engines, which functions to increase engine performance and efficiency by compressing the air entering the combustion chamber. However, turbochargers often face various technical problems, one of which is damage to the turbo rotation. The purpose of this research is to discuss reducing RPM on ships to align research objectives, find out the problems that occurred during research, research objectives, problem formulation and research questions. This research method uses the qualitative type TSHD Rsa Marine 3 and the officers' efforts to take action when the main engine experiences a decrease in RPM, namely replacing components that affect the decrease in RPM such as replacing turbo components and air filters. This research was conducted using qualitative research methods, observation, interviews and related heritage. with a sudden drop in RPM. then take data such as RPM reduction statistics and pictures of component repairs that have a big influence on the reduction in Main Engine RPM. Based on the research results, it was concluded that the decrease in RPM was caused by damage to the compressor wheel and dirty turbo filter which resulted in abnormal RPM ME No. 2 on the ship.

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.

Performance is a description of a result that can be measured by the effectiveness and efficiency of work carried out by human resources in realizing the targets, goals, vision and mission that are realized through a company's planning strategy. This research aims to determine and analyze the influence of the environment and motivation on employee performance at PT Pratama Rindo Raya. This research uses a quantitative statistical approach method. The sampling technique used was saturated sampling which had 38 respondents. Data collection techniques use observation through questionnaires. The results of this research show that the work environment (X1) has a significant effect with a value of 0.848 or 84.8%, which means that the work environment variable (X1) has a strong influence on employee performance (Y). Motivation (X2) has a significant effect with a value of 0.842 or 84.2%, which means that the motivation variable (X1) has a strong influence on employee performance (Y). The work environment (X1) and motivation (X2) simultaneously (together) have a significant influence on employee performance (Y) at PT Pratama Rindo Raya with a value of 90.4% and the remaining 9.6% is influenced by factors others that researchers are not careful about.    

For employees, organizational culture consists of a variety of implementation guidelines to technical guidelines. Every leader has his or her own passionate leadership style. Effective leadership requires the ability to adapt to various situations. When employees receive adequate compensation, performance will usually increase, but if compensation is inadequate, employee performance may decrease. This research has the aim of knowing whether the compensation given to employees is equal to the responsibility for their performance. The compensation indicator raises the enthusiasm of employees, how not, with the compensation of employees will be more prosperous. This study chose descriptive and quantitative methods. The results showed that leadership style, organizational culture, and simultaneous and partial rewards had a significant effect on employee performance, obtained from a significance value of 0.037, 0.025, and 0.003. The significant value is greater than alpha (0.000 < 0.05).    

This qualitative literature review explores the impact of HR digitalization and human resource analytics on organizational performance. The study highlights how the adoption of human resource information systems (HRIS) enhances operational efficiency and data-driven decision-making. HR analytics significantly contributes to identifying and addressing workforce challenges, thereby improving organizational performance. However, challenges such as data quality, analytical competence, and managerial support must be addressed to maximize the benefits of HR analytics. The review underscores the importance of top management support and a data-driven organizational culture for successful HR analytics implementation. Limitations include reliance on existing literature and potential publication bias. Future research should empirically investigate the causal relationships between HR digitalization, HR analytics, and organizational performance across diverse cultural and economic contexts.

This qualitative literature review explores the impact of entrepreneurship-based branding on brand positioning and startup performance in the digital era. The study highlights the significance of a brand-centric approach, emphasizing continuous brand identity development through customer interaction to achieve sustainable competitive advantages. Key factors such as risk-taking, business situation analysis, organizational structure, and market orientation play crucial roles in shaping effective branding strategies. The findings suggest that strategic brand positioning, planning, and value creation enhance brand positioning and startup performance. This research provides valuable insights for practitioners in branding and entrepreneurship, offering practical guidance for improving startup performance through brand-centric strategies. However, the study is limited by its reliance on existing literature and the lack of direct empirical analysis. Future research should involve empirical studies to validate these findings in practical contexts and explore the influence of external factors on entrepreneurial branding effectiveness.

Increasing the performance of small businesses can be done by using several elements such as coaching and supervision. Mudharabah financing is very suitable for micro businesses. Therefore, mudharabah financing is expected to play a role in developing micro business performance. This article was written based on a literature review of previous literature and research in the field of sharia financing to develop a model. There are several factors that support the success of mudharabah financing at BMT in developing micro business performance.

This study explores the influence of digital payment systems on the growth of small and medium enterprises (SMEs). Utilizing a quantitative approach, the research examines key indicators of SME growth, such as sales, customer base expansion, and transaction efficiency, before and after adopting digital payment systems. Findings reveal a significant positive correlation between digital payment adoption and SME growth metrics, suggesting that digital transformation in payments is instrumental in enhancing financial performance and market reach for SMEs.

The Community Partnership Program (PKM) activity partners are people who are not economically productive (general/ordinary people) Farming Women's Group « Subur Makmur » located in Siododadi Village, Masaran District, Sragen Regency. The problems faced are low agricultural production due to a lack of fertilizer due to the scarcity and high price of chemical fertilizers and due to attacks by plant pests and diseases. Therefore, it is necessary to empower women farmers to overcome these problems, namely by carrying out micro-scale mitigation (prevention) in their farming businesses. The objectives of this community partnership program (PKM) are: 1) improving the skills, knowledge and attitudes of partners in managing farming businesses, 2) motivating partners to always be creative and innovative in managing farming businesses, 3) encouraging partners to improve and maintain their farming businesses by utilizing environmentally friendly local resources and 4) for universities as a form of implementing MBKM based on the second and third Main Performance Indicators (IKU), namely students and lecturers active outside campus. The methods that will be used to achieve this goal are outreach to community leaders and partners, providing knowledge and skills through lectures, field practice, discussions, and assistance in making liquid organic fertilizer (POC) and vegetable pesticides as well as planting family medicinal plants (Toga) in pot. The output targets of this community partnership program are: 1) Women farmer groups (KWT) as partners can become pioneers in managing environmentally friendly farming businesses, 2) be able to make their own POC and vegetable pesticides, 3) have skills and knowledge in mitigating the business farming, and 4) publication through national journals with ISSN in the Adi Widya Journal with ISSN 2598-2273 (print media) and ISSN 2598-2281 (online media) which have been indexed by Sinta and online mass media and Yuotube

This community service aims to improve the managerial capacity of Micro, Small, and Medium Enterprises (MSMEs) in Brangjan Village, West Ungaran District, Semarang Regency through financial management training. The method used is a qualitative approach with interview and observation techniques.This training covers topics such as proper financial recording, cash flow management, and budgeting to ensure business sustainability. Additionally, participants were given insights into efficient working capital management strategies and how to identify and manage financial risks commonly faced by MSMEs. The training process involved active participation from participants through case studies and group discussions, allowing them to share experiences and challenges they face in running their businesses.Based on the results of observations and interviews, most participants showed improved skills in managing their business finances, reflected in better-organized financial reports and more structured financial planning. These results indicate that the training had a positive impact on the financial and managerial performance of MSMEs in Brangjan Village. With this training, it is hoped that MSME owners in the village will be better prepared to face economic challenges, enhance competitiveness, and achieve sustainability in running their businesses.

This study aims to understand how the KUR financing mechanism using murabahah contracts is implemented by Bank Syariah Indonesia and its role in the development of micro enterprises. The research approach used is qualitative with a descriptive method. Research data was collected through in-depth interviews, direct observation, and documentation. The results of the study show that the murabahah contract is effectively applied in KUR financing at Bank Syariah Indonesia KCP Mojokerto Mojosari. This agreement allows banks to buy goods needed by customers and then sell them to customers with an agreed profit margin. The implementation of this murabahah contract provides an alternative financing that is in accordance with sharia principles, thus attracting the interest of micro entrepreneurs who want to avoid usury. In addition, this financing mechanism has also been proven to help increase production capacity and the economic welfare of micro business owners. This study found that the implementation of KUR financing through murabahah contracts at Bank Syariah Indonesia KCP Mojokerto Mojosari contributed significantly to the development of micro businesses. Micro-entrepreneurs who obtain this financing can expand their business, improve product quality, and expand the market. Thus, this financing not only helps in the provision of working capital but also encourages local economic growth.    

This study aims to investigate the influence of competence on teachers' performance in public elementary schools in Makassar City. The methodology employed combines descriptive and confirmatory approaches, which provide a clear depiction of the data and test the influence of identified variables, including discipline, competence, leadership, motivation, and teacher performance. The research is conducted in 58 schools across three districts in Makassar, with the research period planned for three months, from April to July 2024. The results indicate that although leadership has a positive influence on teacher performance, the impact is not significant. This finding suggests that factors such as the school environment and resource limitations can affect the effectiveness of leadership in enhancing performance. This study provides important insights for developing educational policies that better support improving teacher performance at the elementary level.

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

This study investigates the relationship between mathematics self-efficacy and problem-solving ability, exploring the role of the Jigsaw cooperative learning model in enhancing both factors. Self-efficacy, defined as students' belief in their ability to successfully perform mathematical tasks, has been shown to significantly impact students' problem-solving capabilities. The research focuses on understanding how this belief influences academic performance and how the Jigsaw model, which fosters collaborative learning, affects students’ self-efficacy and problem-solving skills. A survey-based research design was employed, with participants consisting of university students enrolled in mathematics courses. Data collection involved administering a self-efficacy scale to assess students' confidence in solving mathematical problems and a problem-solving test to evaluate their abilities. Path analysis was used to determine the relationship between self-efficacy and problem-solving skills, and the effect of the Jigsaw model was evaluated by comparing pre- and post-test scores between the experimental and control groups. The results revealed a strong positive relationship between self-efficacy and problem-solving ability (β = 0.45). Additionally, the Jigsaw model significantly enhanced this relationship, improving both students' self-efficacy and problem-solving performance. These findings highlight the importance of fostering self-efficacy in mathematics education and the effectiveness of the Jigsaw cooperative learning model in achieving this goal. The study provides valuable insights into improving teaching strategies in mathematics, particularly for subjects requiring critical thinking and problem-solving skills, by promoting a more interactive and supportive learning environment.

This research aims to analyze the internal and external environment of PT MIF Surabaya, namely to find out what factors are the strengths and weaknesses of the company as well as knowing the opportunities and threats faced by the company and formulating the best and most suitable marketing strategy for PT MIF Surabaya by taking into account internal factors (strengths and weaknesses) and external factors (threats and opportunities) to face business competition in the field of Domestic Forwarding and Logistics. One of PT Meratus Line's strategies in developing market penetration in Indonesia is through the formation of PT MIF which was determined by the Decree of the Minister of Justice of the Republic of Indonesia No.C2.734.HT.01.01 – 1991 dated March 6 1991, and published in Supplement to the State Gazette of the Republic of Indonesia No. 26 dated March 3 1992. During this period, it caused quite a lot of concern for other Forwarding Companies which had become Meratus Line customers. With commitment and proof from the Meratus Group that MIF is not permitted to compete for customers from Forwarding Companies that use Meratus Line services, PT MIF has succeeded in becoming "sales" or an extension of Meratus Line in bringing closer the relationship between Meratus Line and end customers. With the support of PT Meratus Line as a holding company engaged in inter-island shipping and has experience since 1957, PT MIF concentrates its business on shipping cargo expeditions. PT MIF Surabaya's strengths are intensive Research and Development, marketing growth, Brand Image, consumer satisfaction and market share as well as large and well-trained human resources

The flipped classroom model has gained significant attention as an innovative pedagogical approach, particularly in enhancing student engagement and learning outcomes. This study investigates the effectiveness of a video-based flipped classroom in improving students' academic performance and active participation during in-person classes. The research employed a quasi-experimental design, with two groups: one experiencing the flipped classroom approach, and the other following traditional lecture-based instruction. Data were collected through pre- and post-tests to assess learning outcomes, as well as an observation rubric to measure student participation. Results indicated that the flipped classroom group showed a 17% improvement in learning outcomes compared to the traditional group. Furthermore, the flipped classroom group exhibited twice the level of active participation, as measured by the rubric. These findings suggest that the flipped classroom model is effective in fostering a more interactive and participatory learning environment, where students engage with content before class and apply their knowledge through discussions and problem-solving activities during in-class sessions. The study also highlights the importance of video-based learning in preparing students for active participation and the role of the teacher as a facilitator in flipped classrooms. Despite the promising results, the study acknowledges several limitations, including reliance on technology and students' readiness for independent learning. The study concludes with recommendations for teacher training and future research to further explore the effectiveness of flipped classrooms across diverse educational contexts.

Indonesia is a country with a high level of earthquake vulnerability, thus demanding innovation in building structural engineering that is not only safe but also environmentally friendly. In the context of sustainable development, bamboo as an abundant local material is starting to gain attention as an alternative to conventional materials. Bamboo, when processed into composites in the form of fibers or in combination with thermoplastic and thermoset polymers, has been proven to have superior mechanical properties, including tensile strength, stiffness, and resistance to chemical degradation. In addition, the characteristics of water absorption that are controlled through certain treatments make bamboo composites more competitive compared to synthetic materials. The application of bamboo composites in construction is not only limited to new materials in structural elements, but also effective in retrofitting methods. For example, recent research shows the potential of bamboo composites in strengthening reinforced concrete beams and improving the performance of frame systems in earthquake-resistant structures. In line with this, seismic design regulations and standards such as the comparison between SNI 1726:2012 and SNI 1726:2019 demonstrate the importance of adapting structural designs to local seismic conditions. The integration of bamboo composite materials with structural capacity analysis, numerical simulation, and pushover analysis methods has yielded promising results for improving building resilience to dynamic loads. Beyond technical aspects, this approach also supports environmental objectives. Several studies have even developed eco-friendly home prototypes utilizing innovative material combinations, including geopolymer blocks and natural fibers. Thus, the use of bamboo composites not only provides a technical solution to earthquake challenges but also contributes to global efforts to reduce the carbon footprint of the construction sector.