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Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

Customer satisfaction is a crucial factor in maintaining and enhancing competitiveness in the construction industry. This study aims to explore the influence of material quality and building design on customer satisfaction at CV Tiga Bunga. A quantitative method was employed, collecting data through questionnaires from 50 customers who have used CV Tiga Bunga's services. Data were analyzed using descriptive analysis, pearson correlation, and multiple linear regression. The results indicate that material quality (MQ) and building design (BD) have a significant positive correlation with customer satisfaction (CS). Regression analysis shows that both material quality and building design jointly significantly influence customer satisfaction, with building design exerting a stronger impact. These findings contribute significantly to practitioners and managers at CV Tiga Bunga in enhancing quality management and design strategies to improve customer satisfaction.  

This study aims to identify the factors influencing delays in the claim process of theRetirement Savings Scheme (JHT) at the BPJS Employment Branch Office in Medan. Aqualitative approach was employed through in-depth interviews with BPJS employees,rticipants,andbranch managers.The findingsrevealthatinternalfactorssuch asincomplete documentation, human resource limitations, and technological system disruptionsplay a significant role in causing claim delays. Additionally, external factors includingsuddengovernmentregulatorychangesand inadequateparticipantinformation alsocontribute to these delays. The impact of claim delays on participant satisfaction is profound,necessitating improvements in claim management administration. Based on these findings, itis recommended to enhanceparticipant education and awareness, strengthen humanresources, improve technological system reliability, and develop adaptive mechanisms forregulatory changes to enhance efficiency and participant satisfaction in the JHT claimprocessattheBPJS EmploymentBranchOfficein Medan

This research aims to explore and analyze the role of diversity and equality in modern organizations. The research method used is a qualitative approach, by conducting case studies of several different organizations in the private sector. Data was collected through in-depth interviews with senior managers, employees, and through analysis of internal company documents. The results show that diversity in terms of background, gender, and expertise can contribute significantly to innovation and creativity within organizations. Meanwhile, the implementation of equality in organizational policies and practices has a positive impact on employee satisfaction, loyalty, and work productivity. Analysis using VOSviewer showed that key concepts that emerged included inclusiveness, fairness, collaboration and respect for individual uniqueness. Nonetheless, challenges related to conflict management, organizational culture adaptation, and managing change remain a key focus in the implementation of diversity and equality in various organizational contexts. The findings provide a deeper understanding of how organizations can leverage diversity and equality as strategic resources to achieve competitive advantage and sustainable growth in an increasingly complex global marketplace.

This research aims to analyze tourists' perceptions of the application of the elements of Sapta Pesona and formulate a strategy for developing Sapta Pesona in the Poncokusumo Tourism Village. Sapta Pesona which includes Safe, Orderly, Clean, Cool, Beautiful, Friendly, and Memorable is a concept designed to increase the attraction of tourists to tourist destinations. The research method used was a survey with a questionnaire distributed to tourists visiting the Poncokusumo Tourism Village. The collected data was analyzed quantitatively to evaluate tourists' perceptions of each element of Sapta Pesona. In addition, a QSPM SWOT analysis was carried out on the results of interviews with tourism village managers and community leaders to identify effective development strategies. The results of the research show that tourists' perceptions of the implementation of Sapta Pesona in the Poncokusumo Tourism Village generally give a positive value with a total score of 331.3, including very good characteristics. Analysis carried out using the QSPM Matrix, the market penetration strategy obtained the highest Total Attractive Score (TAS), namely 5.105. Therefore, this strategy is the best choice for the Poncokusumo Tourism Village.

The research entitled 'Evaluation of the Accounting System for Cash Income and Expenditures for MSMEs in Sedayu District" was carried out on 2 MSMEs, namely Angkringan Pusat and Warung Kang Bawor. With the aim of carrying out an in-depth analysis of the cash management system, especially in recording financial reports. The research results show that the largest cash expenditure comes from purchasing goods to carry out stock, while the main income comes from product sales. Apart from that, weaknesses were also found in recording financial reports, namely the combination of personal money and business money that occurred in the 2 MSMEs. This is caused by managers' lack of knowledge regarding a good financial recording system, so this is a major obstacle, so in this research it is recommended to increase education and training for managers of the Angkringan Center and Warung Kang Bawor MSME businesses. With the hope of producing financial report records that comply with standards.

This study aims to describe the utilization of social media as a local tourism promotion strategy at Sagara View Karangbolong Kebumen Regency and describe the obstacles and challenges faced in implementing the Local Tourism Promotion Strategy through Social Media at Sagara View Karangbolong Kebumen Regency. The research method used is descriptive qualitative, which allows an in-depth understanding of the promotional approach applied by the manager of the tourist destination. Data was collected through interviews with managers, businesses and visitors, observation and documentation, as well as the official social media content of Sagara View Karangbolong. The results showed that positive results towards the utilization of social media as a means of promotion. Sagara View Karangbolong uses social media facilities in the form of Tiktok and Instagram applications for its promotional media. By utilizing hours that have high traffic, and using influencer intermediaries, as well as innovating more interesting content and utilizing the stories feature, it is proven that it can increase the interest and number of tourists visiting Sagara View Karangbolong.

This research aims to analyze the impact of service quality and selling price on the level of satisfaction of tourism visitors. With increasing competition in the tourism industry, understanding the factors that influence customer satisfaction has become increasingly important. The method used in this research is a survey involving visitors at several tourism locations. The data collected was analyzed using statistical techniques to evaluate the relationship between service quality, selling price and visitor satisfaction. The research results show that service quality has a significant positive influence on satisfaction, while selling price also plays an important role, although the impact varies. These findings can be a reference for tourism destination managers to improve visitor experiences through improving services and adjusting prices accordingly

This study examines the impact of Green Compensation and Benefits on employee performance and the factors influencing its effectiveness using a mixed-methods approach. Quantitative results show a significant positive relationship between employees' perceptions of these practices and their performance. Qualitative findings reveal key factors influencing effectiveness, including perceived fairness, clear communication, and alignment with personal values. This study contributes to the Green Human Resource Management (GHRM) literature by demonstrating the specific role of Green Compensation and Benefits in promoting pro-environmental behavior and enhancing employee performance. Practical implications for HR managers are emphasized, including the importance of designing fair, transparent, and value-aligned systems. Future research is suggested to investigate the generalizability of findings, employ longitudinal designs, and explore interactions between Green Compensation and Benefits and other GHRM practices. A holistic approach to GHRM can motivate employees' pro-environmental behavior and better achieve organizational sustainability goals.    

The rapid adoption of artificial intelligence (AI) in e-commerce is revolutionizing the business landscape. This study explores the rise of AI-powered e-commerce and its impact on business models, strategies, and market dynamics in 2024. Through a multiple case study approach, focusing on leading e-commerce companies such as Amazon, Alibaba, and Shopee, the research reveals that AI is fundamentally transforming the way businesses operate in the digital economy. AI enables enhanced personalization, operational efficiency, and improved customer experiences, driving the emergence of new business models and competitive advantages. However, the adoption of AI also creates significant challenges, including implications for the workforce, ethical concerns surrounding data privacy and algorithmic bias, and potential impacts on market dynamics and competition. The study highlights the need for a strategic and ethical approach to AI adoption, collaboration among stakeholders, and adaptive regulatory frameworks. It concludes with recommendations for businesses, policymakers, and future research to navigate the transformative impact of AI in e-commerce. The findings contribute to the literature on digital transformation and disruptive innovation, offering valuable insights for managers, practitioners, and researchers.

Corporate Social Responsibility (CSR) has become an essential strategy for building a positive brand image and fostering customer trust. This study compares the role of CSR in enhancing brand image within Indonesian and Kazakhstani markets, focusing on sectors with high consumer visibility. Through a survey of consumers and interviews with CSR managers, the research identifies key CSR activities that resonate with each market's audience. The study concludes that culturally tailored CSR initiatives can significantly enhance brand perception, suggesting that firms should adapt their CSR strategies to align with local values and consumer expectations.

This study aims to explore the role of marine fisheries students in the hotate aquaculture internship program at the Hotate Business Fishery Cooperative Association in Japan. This internship program is designed to provide practical experience and in-depth knowledge of the hotate aquaculture industry, one of the important fisheries sectors in Japan, especially in Hokkaido. Students who participate in this program are directly involved in various aspects of hotate cultivation, including seed selection, environmental maintenance, catching, processing, and distribution. This study uses a qualitative method with in-depth interviews and participatory observation to collect data from participating students, mentors, and program managers. The results of the study showed that participation in the internship program provided significant benefits for students, including improved technical skills, an understanding of best practices in hotate farming, and the ability to adapt to modern technologies and methods in the fishing industry. In addition, the program also strengthens the relationship between educational institutions and industry, as well as opens up career opportunities for students in the global fisheries sector.This study concludes that the internship program at the Hotate Business Fishery Cooperative Association has an important role in developing quality and competitive human resources in the fishing industry, as well as contributing to sustainability and innovation in hotate cultivation in Japan.

Micro Small and Medium Enterprises (MSMEs) are experiencing the impact of the Covid-19 pandemic. The decline in consumer purchasing power is a challenge for SMEs in carrying out their business production. One of the opportunities for MSME actors to survive in the current pandemic is by maximizing online sales. But not a few MSME actors who still do not understand to use online sales. Therefore, it is necessary to empower the community of MSME actors in trying online markets or other options by empowering MSME actors in branding superior products. By using and managing the right digital media, it is hoped that business actors can increase public interest in products. Digital media that can be used include Instagram, Facebook, WhatsApp, Youtube, GrabFood/Go-Food or other platforms. Business actors can also carry out brand awareness offline, that is, they can develop innovations that do not yet exist, such as promotions by distributing brochures, creating attractive menu lists or creating price tags. The approach method used in community service this time is in the form of mentoring business actors regarding the development of MSME business innovations where members go directly to the field. This MSME assistance activity was carried out. The process of SME Mentoring activities is in the form of interviews with business owners to find out the current situation of their business conditions, members help make snack box orders, make banners/banners and price tags as an effort to carry out brand awareness, and members also provide medical equipment in the form of masks, hand sanitizer, and plastic gloves to business managers as a form of attention to always maintain health protocols when interacting with customers.

The family income improvement business group (UP2K) is one of the Work Programs (POKJA) II of the Village PKK Team to help increase family income. In order for the UP2K program to run properly and correctly, it is necessary to have good and correct administrative bookkeeping as well. As well as professional and trustworthy managers are also the main capital for UP2K development. Therefore, there has been assistance in the preparation of administrative bookkeeping UP2K TP. PKK Tegalrejo Ceper Klaten Village so that the UP2K program Tegalrejo Ceper Klaten Village can develop for the better. This administrative bookkeeping assistance was given to the Special Group (Poksus) UP2K POKJA II TP. PKK Tegalrejo Ceper Klaten Village. This assistance is in the form of training in the preparation of UP2K administration books. The Tegalrejo Ceper Klaten Village Government hopes that UP2K will be more developed and professionally managed. The existence of the UP2K program in Tegalrejo Ceper Klaten Village is expected to increase the development of family economic businesses in Tegalrejo Ceper Klaten Village.

Pasarbanggi Village Mangrove Forest Tourism is a tropical natural asset that provides social, economic and ecological benefits. The problems faced are reduced visitors and low environmental awareness. Thematic KKN aims to increase promotions by making flyers. The methods used include direct observation at tourist locations, interviews with managers, and discussion of promotional strategies. Steps include creating promotional flyers, regulatory banners, journal publication, and registering flyers with HKI. This Thematic KKN develops the promotion and sustainability of the Mangrove Forest tourism environment through three approaches: making flyers, making banners of rules and regulations, and planting 50 Ketapang Kencana seeds. It is hoped that this action can increase visitor interest, environmental awareness and sustainability of Mangrove Forest tourism.

Nusantaratv.com, an online news portal founded in 2020, has succeeded in building a reputation as a trusted source of information in the digital era. This research aims to understand how Nusantaratv.com's editorial management contributes to building a positive reputation. This research uses the POAC (Planning, Organizing, Actuating, and Controlling) model in analyzing various relevant aspects. Using the POAC Model as a comprehensive approach to management which includes planning, organizing, implementing and controlling. This research uses a qualitative method with data collection techniques in the form of literature study, observation, documentation and interviews. The research results show that Nusantaratv.com implements an effective editorial management strategy, including: Planning: Developing a comprehensive communication strategy to deliver quality content, with the main target audience being young viewers aged 18-35 years. Organizing: Forming a special team consisting of content writers, graphic designers, video editors and social media managers to manage communication campaigns. Implementation (Actuating): Motivating and guiding the team to carry out planned tasks, with effective internal communication and good coordination. Supervision (Controlling): Monitoring and evaluating the results of communication activities, by making adjustments if necessary to ensure communication objectives are achieved. A data-driven approach and analysis of user feedback allows Nusantaratv.com to remain relevant and meet the needs of its ever-evolving audience. Collaboration with various stakeholders also helps Nusantaratv.com expand its reach and enrich its content.  

As a result of this study, cheating can be defined as any action that can be carried out by an individual or group by using fraudulent methods to gain profits. Financial fraud typically involves the misuse of funds obtained through fraud, usually by managers, executives, employees, or third parties, for the purpose of obtaining unlawful profits. In order for financial statements to be used as a basis for decision-making and to be trusted by the public and third parties, we found that the quality of the audit process is very important. This shows that the auditor's experience can affect the impact of fraud risk assessment on the auditor's ability to detect fraud. Previous research has shown that auditor experience can affect the impact of auditors' ability to detect fraud. The purpose of this study is to compare the results of different studies on the impact of fraud on internal audit components.      

This study explores the important role of leadership style, competence, and emotional intelligence in shaping teacher motivation and performance in Madrasah. An effective leadership style, solid competence in the field of education, and good emotional intelligence are considered key factors in increasing teacher motivation and performance. This research uses an analytical approach to understand how the interaction between these three elements affects teachers' work environments, as well as their impact on their achievements and professional development. It is hoped that the results of this research will provide deeper insight for Madrasah managers and educational practitioners to improve human resource management and effective staff development strategies.    

The Srikandi group is a group of women who have concerns about the Prevention of Trafficking in Persons (TPPO). Therefore, the Kita Institute packages TPPO as a strengthening of the women's economy, namely by empowering the women of the Srikandi Group through training in making various chili sauces. This study aims to describe the implementation process, success, supporting factors and inhibiting factors. This study uses a qualitative approach with research subjects including Kita Institute managers, Srikandi Group Managers, and Srikandi Group Members. The data validity technique uses source triangulation with data analysis technique using data collection, reduction, presentation, and conclusion drawn. The results of the research that have been carried out show that 1) The process of implementing women's empowerment in the Srikandi Group consists of three stages. The first stage is awareness through socialization and motivation. Then, the ability transformation stage is to increase knowledge and skills in making various chili sauces. The last stage is capacity improvement, where the women of the Srikandi group have been able to produce various chili sauces independently. 2) Women's empowerment of the Srikandi group succeeded in producing a variety of quality chili sauce with a durability of two months and increasing income 3) Supporting factors for empowerment are the availability of human resources, natural resources, infrastructure, high motivation of participants, female participation, and work partners. Meanwhile, the factors that inhibit empowerment are difficulties in adjusting the time and lack of confidence of Srikandi group women to start their own business.  

The Srikandi group is a group of women who have concerns about the Prevention of Trafficking in Persons (TPPO). Therefore, the Kita Institute packages TPPO as a strengthening of the women's economy, namely by empowering the women of the Srikandi Group through training in making various chili sauces. This study aims to describe the implementation process, success, supporting factors and inhibiting factors. This study uses a qualitative approach with research subjects including Kita Institute managers, Srikandi Group Managers, and Srikandi Group Members. The data validity technique uses source triangulation with data analysis technique using data collection, reduction, presentation, and conclusion drawn. The results of the research that have been carried out show that 1) The process of implementing women's empowerment in the Srikandi Group consists of three stages. The first stage is awareness through socialization and motivation. Then, the ability transformation stage is to increase knowledge and skills in making various chili sauces. The last stage is capacity improvement, where the women of the Srikandi group have been able to produce various chili sauces independently. 2) Women's empowerment of the Srikandi group succeeded in producing a variety of quality chili sauce with a durability of two months and increasing income 3) Supporting factors for empowerment are the availability of human resources, natural resources, infrastructure, high motivation of participants, female participation, and work partners. Meanwhile, the factors that inhibit empowerment are difficulties in adjusting the time and lack of confidence of Srikandi group women to start their own business. Keywords: , ,