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This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

The rapid growth of online paylater services has raised concerns about their impact on students’ financial behavior, particularly given the increasing prevalence of consumptive lifestyles and limited financial literacy. This study investigates the influence of Lifestyle (X1) and Financial Literacy (X2) on the use of online paylater systems (Z) and their implications for Spending Behavior (Y) among students of the Faculty of Economics and Business at Dian Nuswantoro University. The study population consisted of 2,100 students from the 2021 and 2022 cohorts, with a sample of 117 respondents determined using the Slovin formula. The sample was selected purposively based on the criteria of being 18–24 years old and active users of paylater services. Primary data were collected through an online questionnaire employing a 5-point Likert scale and analyzed using SmartPLS 3.2 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results reveal that Lifestyle has a significant positive effect on both Spending Behavior and Paylater use, while Paylater use itself also positively influences Spending Behavior. In contrast, Financial Literacy shows no significant effect and does not mediate the relationships. The novelty of this study lies in integrating Lifestyle, Financial Literacy, Paylater adoption, and Spending Behavior into a single explanatory model, thereby offering new insights into the financial decision-making patterns of Generation Z students in the context of digital financial services.

The management of hazardous and toxic waste (B3) presents a major challenge in environmental governance, particularly in industrial areas such as Dumai City. Although regulations such as Dumai City Regional Regulation No. 5 of 2017 have been established, the evaluation of the local government’s collaborative capability in B3 waste control remains suboptimal. This study formulates the research question: how can the collaborative capability of the local government be evaluated in the implementation of Collaborative Governance within the B3 control program in Dumai City? The theoretical framework applied is the Collaborative Capability Evaluation Theory, which consists of four key dimensions: relational, structural, resource, and adaptive capacities. This research employs a qualitative case study approach using interviews, observations, and documentation techniques. The findings indicate that the local government’s collaborative capability is at a moderate level. The main barriers lie in inter-actor trust, inter-agency coordination, and limited resources. Strengthening the four dimensions of collaborative capability is essential to achieving effective, participatory, and sustainable environmental governance in Dumai City.

Employee performance is a key factor in supporting organizational success, particularly in public service companies like Perumda Air Minum Tirta Moedal Semarang City. Various factors can influence performance, including perceived organizational support, work motivation, and individual competence. This study aims to analyze the influence of perceived organizational support, work motivation, and competence on employee performance. This study used a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees of Perumda Air Minum Tirta Moedal Semarang City. The data analysis technique used was multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of this study are expected to demonstrate that perceived organizational support, work motivation, and competence have a significant and positive influence on employee performance. These findings are expected to provide a basis for management in formulating human resource development policies to improve the effectiveness and efficiency of company services. This research also provides theoretical contributions to the field of human resource management and practical implications for employee performance management in regional companies.

This study aims to analyze the development strategy of micro, small, and medium enterprises (MSMEs) in the coffee sector using the Business Model Canvas (BMC) and SWOT Analysis approaches. A case study was conducted at Paul Coffee Shop, located in Tajurhalang, Bogor Regency. The research method employed was descriptive qualitative, with data collected through observation, interviews, and literature review. The results indicate that the current business model of Paul Coffee Shop has strengths in affordable pricing and personal relationships with customers but still has weaknesses in digital marketing and product innovation. Through SWOT analysis, development strategies were formulated, including product diversification, strengthening digital marketing, collaboration with local MSMEs, and customer loyalty programs. This study emphasizes that BMC can be used not only in the initial stage of business establishment but also as a tool for evaluation and strategy development for ongoing MSMEs.

This study aims to determine the effect of location, store atmosphere, and content marketing on Generation Z consumer purchasing decisions at Hakui Kopi 0 KM Tulungagung. This type of research uses quantitative research with associative methods. Sampling was carried out using purposive sampling method, the population in this study were generation z consumers at Hakui Kopi 0 KM Tulungagung. The data used in this study are primary data using a questionnaire and get a sample size of 144 which can be obtained using Hair's formula. The analysis technique used in this study consists of validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results of the study indicate that partially the location has a positive and significant effect on purchasing decisions with a significance value of 0.000> 0.05. Furthermore, Store Atmosphere partially has a positive and significant effect on Purchasing Decisions with a significance value of 0.000 <0.05. Content Marketing has a positive and significant effect on Purchasing Decisions with a significance value of 0.000> 0.05. The influence of Location, Store Atmosphere, and Content Marketing simultaneously has a positive and significant effect on Generation Z Consumer Purchasing Decisions at Hakui Kopi 0 KM Tulungagung.

This study offers an in-depth comparative assessment of land registration systems in Indonesia, Malaysia, the Netherlands, and Australia, acknowledging that variations in historical evolution, legal infrastructures, and administrative mechanisms have shaped each country’s approach to land governance. These foundational distinctions play a crucial role in determining how effectively each nation provides legal certainty, secures land ownership rights, and administers land records with accuracy and efficiency. The analysis explores how differing registration models—ranging from deeds-based to title-based systems—impact levels of transparency, reliability, and public trust in land management institutions. Furthermore, the study identifies the strengths, limitations, and operational challenges within each framework, demonstrating that no single system is universally superior. Instead, the effectiveness of land registration practices depends on how well they align with the socio-legal context, institutional capacity, and administrative heritage of each region. The findings emphasize the importance of context-specific policy formulation, suggesting that land administration reforms should not merely replicate foreign models but must be adapted to local legal traditions and governance needs. Overall, this research underscores the necessity of designing land registration systems that enhance legal protection, promote efficient land administration, and strengthen the long-term security of landowners’ rights across diverse jurisdictions.

The rapid development of technology encourages the change in crime patterns from conventional to digital through the use of electronic devices. This phenomenon makes many individuals and groups use technology not only for positive purposes, but also to gain financial gain illegally. Instagram as one of the most popular social media applications has also become a space for digital crime practices, especially through the creation of fake accounts. Fake accounts are used for various harmful acts such as online fraud, the spread of fake news, the use of identities or photos without permission, acts of bullying and negative comments that trigger conflicts, to the spread of pornographic content. This research aims to identify the forms of fake account practices on Instagram, analyze the causative factors, and evaluate the application of applicable laws, especially Law Number 19 of 2016 concerning Information and Electronic Transactions. The research method used is empirical legal research with a qualitative approach. The data was collected through interviews with investigators from the Directorate of Criminal Investigation of the Metro Jaya Police, academics, and civil society organizations (CSO). The results of the study show that the practice of fake accounts still often occurs due to low digital literacy, weak supervision from platforms, and not optimal law enforcement. Although Article 35 jo Article 51 paragraph (1) of the ITE Law has regulated the prohibition of data and identity manipulation, its implementation still faces a number of obstacles from aspects of legal substance, enforcement structure, and community legal culture. This study recommends the need for collaboration between the government and social media platforms in limiting the creation of fake accounts, improving people's digital literacy, and reformulating legal rules that are clearer and more adaptive to the dynamics of digital crime. These efforts are needed so that the protection of social media users is optimal and able to create a safe digital space.

The purpose of this classroom action research is to improve students' ability to apply Indonesian language learning knowledge on short stories by implementing the Cooperative Integrated Reading and Composition model in grade IV of SDN 2 Manembo. The number of students in grade IV is 14 people. This research uses a classroom action research (CAR) method based on the inquiry learning method according to Kemmis and McTaggart (Aqib Zainal, 2016:64) and is implemented in two cycles. Each cycle consists of four stages, namely planning, action implementation, observation, and reflection. Qualitative data collection techniques are carried out through observation of learning activities, while quantitative data are collected from the results of LKPD. The data analysis technique uses the formula (Trianto, 2019:41) KB = T/Tt × 100%. Student learning outcomes in cycle I reached an average value of 70% with incomplete criteria, but increased in cycle II to 92% with complete criteria. In addition to improving learning abilities, students also feel more enthusiastic and active in participating in learning by implementing the Cooperative Integrated Reading and Composition model. It can be concluded that the implementation of the Cooperative Integrated Reading and Composition (CIRC) model can improve the reading comprehension skills of fourth-grade elementary school students.

This study develops a strategic information system plan to improve customer service at the Food Mood MSME in the food and beverage sector. The Ward and Peppard framework is used to map the business and technology environment through Value Chain, SWOT, PEST, and Porter's Five Forces analyses, which are then broken down into Critical Success Factors and measurable key performance indicators. The research design is a qualitative case study with semi-structured interviews with the owner and employees, observations during peak hours, and a review of operational documents. The mapping results in a prioritized portfolio that places a cloud-based point-of-sale system integrated with QRIS, a lightweight inventory and procurement module, a kitchen display system, and basic accounting as the foundation, followed by a mini customer relationship management and loyalty program, online channel integration, a sales dashboard, and simple demand forecasting. The formulated performance targets include a wait time of no more than eight minutes, an order error rate below one percent, stock-outs of less than one day per month, and 100% transaction recording. The suggested three-month roadmap is operational and provides immediate benefits in terms of increased service speed, data accuracy, and potential customer retention, while also confirming the relevance of Ward and Peppard's approach for the Indonesian MSME context.

The management of educational institutions has a strategic role in determining the direction of growth and sustainability of the institution. The success of this management is highly dependent on the administrator's ability to analyze the external environment, understand the position of competitors, optimize internal potential, and formulate superior strategies that are able to maintain competitiveness without ignoring the fundamental values ​​of education. In this context, the application of marketing management becomes an important need. This study aims to analyze marketing management in increasing public trust in the Darul Hikmah Islamic Boarding School in Tulungagung. This study uses a qualitative phenomenological approach with data collection techniques through interviews, observations, and documentation. Data analysis is carried out through data condensation, data presentation, and drawing conclusion/verification. The results of the study indicate that the marketing strategy of the Darul Hikmah Islamic Boarding School in Tulungagung in building public trust is implemented through four main elements: (1) Product – offering quality educational services with character strengthening, implementing the curriculum of the Ministry of National Education, Ministry of Religious Affairs, local content, and superior extracurricular programs; (2) Price – affordable registration and administration fees and adjusted to the economic conditions of the community; (3) Place – the location of the Islamic boarding school is strategic, easy to reach, and has a conducive learning environment; and (4) Promotion – conducted through visits to elementary schools, installation of promotional media (billboards, banners, brochures), publication of extracurricular achievements, and utilization of social media such as Facebook, Instagram, YouTube, and the Islamic boarding school's official website.

This researcher aims to improve student learning activity in history subjects of class X SMK Arnoldus Betun through the application of the memory board game method. The formulation of the problem raised in this study is how to apply the memory board game method to improve student learning activity in history subjects and what is the impact of applying the memory board game method to improve student learning activity in history subjects. This researcher uses a classroom action research (CAR) method consisting of three cycles. Each cycle includes the stages of planning, implementation, observation, and reflection. The data collection instruments used are observation sheets and student learning interest questionnaires. The results of the study showed a significant increase in student learning interest after the application of the memory board game method. In the second cycle, the average student learning activity was at 60%, and increased gradually to reach 86% in the third cycle. The discussion of these results shows that the memory board game method is not only able to increase student learning activity, but also facilitates collaboration, active participation, and student creativity in the history learning process. Thus, it can be concluded that the memory board game method is effective in increasing the active learning of history among 10th-grade students at Arnoldus Betun Vocational School.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Madrasah diniyyah and pesantren in the Indonesian context have often been viewed as non-formal or religious educational institutions, rather than as active legal subjects in national development. However, regulatory transformations and contextual challenges have prompted the need for legal recognition of these institutions in order to align them with the ideals of Pancasila. This study aims to analyze the role of madrasah diniyyah and pesantren. The methods used are normative and comparative qualitative research with a review of legislation and case studies of madrasah diniyyah/pesantren. The findings show that although regulations (e.g., the Pesantren Law) have provided legal recognition, there are still structural obstacles in the form of differences in institutional status, administrative capacity, and interpretative conflicts of values. On the other hand, several pesantren have successfully reconstructed themselves as actors of local development through community empowerment programs. In conclusion, legal recognition needs to be strengthened through the formulation of complementary regulations, institutional capacity building, and synergy between the government and pesantren communities so that these institutions can become pillars of national development based on Pancasila.

Currently, MSMEs (Micro,Small,and Medium enterprises) face significant challenges, including minimal digital literacy,limited access to technology,and the need for appropriate branding strategy formulation to compete in the broadband era. This research is a community service program aimed at strengthening the skills and capacity of MSME actors in Dolok Kahean Village so that they can market their products online and build their brand through digital platforms. The method used is a qualitative-applicative approach focusing on intensive training, education, and assistance (hands-on). The material covered the mastery of basic digital marketing concepts, online brand management, and practical technical assistance in creating and managing social media accounts and e-commerse. The results indicate that the program successfully and effectively overcame digital literacy constraints and instilled awareness about the crucial need for fundamental changes in business mindset and models. Partners have mastered basic digital marketing concepts and were successfully assisted in creating an Instagram account, which tangibly strengthened their practical skills for expanding sales reach. Futhermore, the objective of strengthening branding was achieved, as partners recognize that branding is a vital investment and fundamental strategy for creating a solid foundation for long-term business sustainability. Overall, the implementation of digital marketing strategies proves to be a comprehensive solution that significantly aids the development of MSMEs in responding to the shift in consumer behavior toward online shopping.

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

The growing demand for natural, sustainable personal care products has driven interest in perfumes formulated with plant-based essential oils and natural fixatives. This study aims to develop and evaluate base-note perfumes using essential oils extracted from three Indonesian aromatic leaves—lemongrass (Cymbopogon citratus), basil (Ocimum basilicum), and kaffir lime (Citrus hystrix)—combined with jasmine (Jasminum sambac) oil as a fixative. Essential oils were extracted by hydrodistillation, and three formulations were prepared, each containing a 30:70 blend of essential oil to ethanol. The perfumes underwent organoleptic testing by 15 trained panelists, along with evaluations of fragrance longevity (over 12 hours) and stain effects on paper substrates. Among the formulations, the blend of kaffir lime and jasmine (Formula 2) exhibited the highest average scores across sensory parameters, including fragrance intensity and freshness. It also retained a perceptible aroma for more than 12 hours and showed minimal staining. The results indicate that natural perfumes made with local essential oils and jasmine fixatives can meet consumer expectations for quality and performance. This study highlights the potential of Indonesian aromatic plants in sustainable perfumery and suggests avenues for future innovation in natural fragrance design.

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.