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This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

The phenomenon of growth in Indonesia’s beauty industry has intensified competition among both global and local skincare brands, including Avoskin. This situation impacts consumer trust Instagram. Avoskin must compete to build brand trust amid the higher exposure and engagement dominance of global brands on social media. Challenges such as the presence of negative reviews and unfavorable consumer perceptions that lead to dissatisfaction represent significant threats to Avoskin’s ability to sustain brand trust. This study aims to determine the influence of electronic word of mouth and brand image of @avoskinbeauty toward brand trust. The research adopts a quantitative approach using the simple random sampling method, involving 400 active Instagram users as respondents. Data were collected through Google Forms and analyzed using IBM SPSS Statistics 30.. The T - test results show that Avoskin’s electronic word of mouth on Instagram has a positive and significant effect on brand trust, with a tcount greater than the ttable value (8.335 > 1.965) and significance < 0.001 < 0.05. Similarly, Avoskin’s brand image also has a positive and significant impact on brand trust, with a tcount greater than the ttable value (22.462 > 1.965) and significance < 0.001 < 0.05. The F - test results indicate that electronic word of mouth and brand image simultaneously have a significant effect on brand trust, with an Fcount greater than the Ftable value (870.240 > 3.02) and significance < 0.001 < 0.05. In conclusion, electronic word of mouth and brand image play essential roles in enhancing brand trust. The implication of this study is that skincare companies should continuously strengthen their digital presence, consistently manage their brand image, and actively facilitate and respond to electronic word of mouth, especially on social media platforms.

The advancement of Artificial Intelligence (AI) has brought significant changes to various aspects of life, including the field of education, particularly Islamic Education. This study aims to explore various AI-based learning strategies that can be implemented to create a more effective, interactive, and contemporary learning process. The method employed in this study is a literature review by examining various scholarly sources, such as journals, books, and academic articles discussing the implementation of AI in education. The findings indicate that the integration of AI can be realized through personalized learning tailored to students’ needs, the use of chatbots as learning assistants, the analysis of students’ progress and learning outcomes, as well as the utilization of technology-based learning media. These strategies are not only capable of improving students’ cognitive aspects but can also strengthen the internalization of Islamic values when applied appropriately and systematically. Furthermore, this study emphasizes that teachers’ technological competence, infrastructure readiness, and the development of an adaptive curriculum are crucial factors in the successful implementation of AI-based learning within the context of Islamic Education.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

Clean and healthy living habits are an essential foundation in shaping a generation that is mindful of personal and environmental health. These habits need to be instilled from an early age, both at school and at home, so that they can become a sustainable part of students' lifestyles. This community service activity aims to improve the knowledge and skills of students at SD Negeri 1 Mertoyudan in consistently applying Clean and Healthy Living Behaviors (PHBS) in their daily lives. The implementation methods comprised three main approaches: interactive discussion-based education, a demonstration of proper handwashing techniques in accordance with WHO standards, and hands-on practice in maintaining personal hygiene. These approaches were chosen to ensure that students not only understand the concept of PHBS theoretically but are also able to apply it independently in real-life situations. The results of the activity showed a significant improvement in students' understanding of the importance of washing hands with soap at critical moments as a form of personal hygiene responsibility. Through a demonstrative approach that involved active student participation, participants were able to practice proper personal hygiene steps accurately and confidently. This activity is hoped to have a long-term impact in shaping students who are disciplined, responsible, and attentive to both personal and environmental health, while also serving as an effective preventive measure in reducing the risk of infectious diseases among school-age children.

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

Autism Spectrum Disorder (ASD) is a neurodevelopmental disorder characterized by impairments in social interaction, communication difficulties, and restricted and repetitive behaviors. In addition to these core symptoms, children with ASD often experience gastrointestinal disturbances that are thought to be related to the gut–brain axis. One non-pharmacological intervention that has been widely studied to reduce ASD symptoms is the gluten-free casein-free (GFCF) diet. However, evidence regarding its effectiveness in improving behavioral symptoms remains inconsistent. This study aims to review previous research on the impact of gluten and casein consumption on behavioral symptoms in children with ASD using a narrative literature review approach. Literature searches were conducted in PubMed, ScienceDirect, and Google Scholar for articles published between 2014 and 2024 using the keywords Autism Spectrum Disorder (ASD), behavior, GFCF diet, gluten, and casein. The review results indicate that most studies report potential benefits of the GFCF diet in improving certain behavioral symptoms in children with ASD, particularly hyperactivity, behavioral problems, stereotypical behavior, attention, and cognitive function. Some studies also show improvements in autism evaluation scores after dietary implementation over a specific period. However, findings remain inconsistent due to differences in study design, sample size, intervention duration, dietary adherence, and the heterogeneity of ASD characteristics among children. In conclusion, the GFCF diet has potential as a complementary intervention to improve certain behavioral symptoms in children with ASD, but further high-quality studies with larger samples are needed to confirm its effectiveness more consistently.

This study aims to analyze the effect of Augmented Reality-based Virtual Try-On and consumer testimonials on purchase intention toward Maybelline foundation from an Islamic business perspective among Generation Z in Bandar Lampung. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 respondents. The data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that Virtual Try-On has a positive and significant effect on purchase intention. Consumer testimonials also have a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention. From an Islamic business perspective, the use of technology and consumer testimonials can serve as an effective marketing strategy while maintaining ethical principles such as transparency, honesty, and fairness. 

Family communication plays a crucial role in shaping the character and behavior of adolescents, especially in facing social challenges such as online gambling. This study aims to determine how parental communication patterns influence adolescents' involvement in online gambling activities in Lalang Village, Rana Mese District, East Manggarai Regency. Furthermore, this study also identifies various efforts made by parents to address this problem. The method used was a descriptive qualitative approach, with data collection through interviews, observation, and documentation. The results indicate four family communication patterns implemented by parents: pluralistic, consensual, protective, and laissez-faire. The pluralistic pattern is characterized by open communication and equal discussion, which encourages children to avoid online gambling. The consensual pattern combines warm communication with an emphasis on shared values. Conversely, the protective pattern tends to be dominant, where parents supervise without providing space for dialogue, resulting in children becoming withdrawn. The laissez-faire pattern, with minimal communication, makes children feel free to engage in gambling. This study uses the symbolic interaction theory, namely mind, self, and society. In addition to communication patterns, this study also found that parents undertake various efforts, such as limiting digital device use, providing advice, and increasing supervision of their children's social environment. These efforts demonstrate that their effectiveness is highly dependent on the quality of communication within the family.

The development of digital technology and artificial intelligence (AI) has increased youth interaction in cyberspace, while also elevating the risk of digital crimes, both as perpetrators and victims. This community service program AIms to strengthen legal awareness and AI-based self-protection skills among students of SMKN 1 Kaligondang, \Purbalingga Regency. The implementation methods include interactive workshops, digital security trAIning, case simulations, and the use of a mini AI assistant as a preventive educational tool. Evaluation was conducted through pre-test and post-test assessments, participatory observation, and participant reflection. The results indicate an improvement in participants’ understanding of digital law, particularly regarding the provisions of the Law on Electronic Information and Transactions and its relevance to the Indonesian Criminal Code. In addition, participants’ technical skills in securing digital accounts, identifying phishing attempts, and responding to cyber risks have also improved. The use of AI has proven to enhance participation and contextual understanding. Overall, the program is effective in fostering legal awareness, improving digital protection capabilities, and shaping responsible behavior in cyberspace.

The use of AI in today’s era has significantly expanded across various sectors of life, including the education sector. The use of AI in education is quite helpful in improving the quality of learning by providing innovative teaching materials, real-time feedback, and fostering student creativity; however, in practice, there are numerous instances of misuse of AI, such as for criminal activities. Such practices are clearly counterproductive to the learning process and threaten the quality of the nation’s future generations. The objective of this community service initiative is to deepen students’ understanding of AI from a legal perspective and to enhance the quality of learning. The methods employed include participatory-based education, encompassing lectures, Q&A sessions, and statements of commitment. The results of this community service initiative include an enhanced understanding of AI and its proper use. Additionally, students have committed to using AI ethically, in accordance with existing legal frameworks, and with a focus on improving the quality of learning without compromising their foundational and social skills, so that in the future they can compete effectively both nationally and internationally.

Citizen Lawsuit (CLS) is a legal instrument through which citizens file lawsuits against the government for its negligence in fulfilling and protecting public rights. This study aims to analyze juridically the ruling in the CLS case concerning Jokowi’s diploma based on Decision Number 211/Pdt.G/2025/PN Skt. The method employed is normative legal research using both the statute approach and the case approach. Primary legal materials consist of court decisions, while secondary legal materials include relevant literature, journals, and legal doctrines. The findings indicate that the judges’ considerations in this case focused on the plaintiff’s legal standing and the government’s responsibility to fulfill citizens’ rights. The judges appear to have adopted a more progressive perspective in assessing state responsibility, although the implementation of the ruling still faces obstacles due to difficulties in effective enforcement. This study emphasizes the strategic role of CLS as a mechanism for monitoring public policy while also highlighting the urgency of strengthening regulations and ensuring consistency in judicial decisions to provide optimal protection of citizens’ rights.

Homemade food is increasingly dominating the choices of consumers who are oriented towards a healthy lifestyle. However, the belief that self-cooking is synonymous with food safety is not always supported by scientific evidence. This Narrative Review aims to build an in-depth thematic synthesis of the various dimensions of food safety risks that arise in the process of preparing healthy homemade food, ranging from biological and chemical contamination, to human behavioral factors as the main agents of contamination. The study was conducted against seven reputable sources of scientific literature published between 2010–2025, including observational, experimental, cross-sectional, and review studies. Four main themes were identified: (1) risky behaviors in the household kitchen as the dominant factor; (2) unexpected cross-contamination pathways including table salt as a vector; (3) chemical and biological contaminants hidden in "healthy" materials; and (4) evidence-based interventions that have been proven to be effective. This review confirms that homemade food safety is a behavioral issue, not just a technical one, so the intervention approach must be multidimensional and sustainable.

Travertine is a non-marine carbonate rock precipitated from calcium- and bicarbonate-rich waters, commonly associated with hot springs, streams, and lakes in tectonically active regions. This study presents a systematic literature review of travertine deposit characteristics, encompassing mineralogical composition, geochemical signatures, petrographic textures, morphological types, isotopic properties, biotic–abiotic controls on formation, early diagenesis, and petrophysical implications. The synthesis indicates that travertine is predominantly composed of calcite, with aragonite forming under conditions of elevated temperature, high Mg/Ca ratios, and rapid CO₂ degassing. Travertines display exceptional textural diversity, ranging from abiotic crystalline crusts to microbially mediated fabrics such as shrub, peloidal, and stromatolitic structures. Major morphologies include fissure ridges, mounds, terraces, cascades, and slopes, strongly governed by tectonic setting, topography, hydrology, and substrate geology. Stable isotopes (δ¹³C and δ¹⁸O), strontium isotopes, trace elements, and REE patterns effectively constrain fluid provenance and distinguish thermogene from meteogene travertines. Microbial activity plays a crucial role in biomineralization, influencing precipitation rates, crystal morphology, and lamination patterns. Early diagenetic processes occurring during active deposition may significantly modify primary fabrics and geochemical signals. Travertine petrophysical properties exhibit distinctive porosity–velocity relationships, making them valuable analogues for subsurface carbonate reservoirs. This review highlights that travertines record complex interactions among physical, chemical, biological, and geological processes and hold significant value for paleoenvironmental reconstruction and carbonate reservoir studies.

The development of digital technology has transformed trading patterns through the emergence of live shopping, a phenomenon that enables real-time interaction between sellers and consumers. Although it offers marketing efficiency, this model poses significant legal risks, including misleading information, promotional manipulation, and product non-conformity. This study aims to analyze legal certainty in consumer protection within live shopping transactions, examine the forms of business actors’ liability for consumer losses, and identify obstacles to regulatory implementation along with efforts to strengthen supervision.The research method employed is normative legal research using both a statute approach and a conceptual approach. The results indicate that legal certainty in consumer protection within this ecosystem is grounded in the integration of Law No. 8 of 1999 (Consumer Protection Law) as the lex generalis and Government Regulation No. 80 of 2019 (Electronic Commerce/PMSE) as the lex specialis, which recognizes the validity of real-time electronic contracts. The legal liability of business actors is strict liability in nature, in accordance with Article 19 of the Consumer Protection Law, and may also be construed as a tort (Article 1365 of the Civil Code) in cases involving distortion of visual information.However, the effectiveness of these regulations is hindered by the ephemeral nature of transactions and low levels of digital literacy. This study recommends the implementation of technology-based supervisory systems (suptech), strengthening the oversight function of platforms (PPMSE), and policy synchronization between the Ministry of Trade and the Ministry of Communication and Informatics in standardizing business actor verification to ensure the security of the digital commerce ecosystem.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study aims to investigate the impact of short-form video content on brand engagement and purchase intention among Generation Z in South Sumatra. In today’s fast-paced digital era, short-form video content promoted through social media platforms such as TikTok, Instagram Reels, and YouTube Shorts has become a highly effective marketing tool. This study employs a quantitative approach using a survey method, involving 245 respondents aged 18 to 24 years who are active consumers of short-form video content. Data were collected through a questionnaire measured using a 5-point Likert scale, covering variables such as short-form video content, brand engagement, and purchase intention. The results indicate that entertaining, informative, and authentic short-form videos significantly influence brand engagement, which in turn impacts consumer purchase intention. Furthermore, brand engagement was found to mediate the relationship between short-form video content and purchase intention. Dimensions of short-form video content, such as entertainment value, informative content, and authenticity, play an important role in attracting attention and enhancing consumer engagement. These findings provide practical insights for marketers to design more effective marketing strategies, especially in reaching Generation Z consumers who tend to be more selective in consuming content.

The management of medicines and Medical Consumables (MCs) plays a crucial role in improving the quality of pharmaceutical services in hospitals. Common problems include stock imbalances, such as shortages and overstocking, which negatively affect service efficiency, increase operational costs, and raise the risk of product expiration. These issues are often caused by inadequate planning that is not based on consumption data, as well as limited knowledge of pharmacy personnel in applying appropriate inventory control methods.This community service activity aimed to improve the knowledge and skills of pharmacy staff in managing inventory using fast moving and slow moving methods based on real hospital data. The implementation method consisted of education, training, and hands-on mentoring conducted in several stages. The activity began with the analysis of medicine and medical consumables usage data from January to December 2025 at Labuang Baji Regional General Hospital, followed by training on pharmaceutical logistics management, and continued with practical exercises on classification and inventory control. Evaluation was carried out through discussions, case studies, and observation of participants’ ability to apply the methods.The results showed that 50.7% of medicines and 52.4% of medical consumables were categorized as fast moving, while the remaining items were classified as slow moving. After the intervention, there was a significant improvement in participants’ understanding of inventory classification, stock turnover analysis, and data-based planning. Participants were also able to identify items at risk of stock-outs and overstocking, enabling more appropriate control measures.This activity had a positive impact on the efficiency of pharmaceutical inventory management, reduced the risk of stock-outs and overstocking, and supported the improvement of healthcare service quality. Therefore, the fast moving and slow moving methods can be considered effective and applicable approaches for data-driven pharmaceutical inventory management in hospital settings

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

The digital transformation driven by the acceleration of Artificial Intelligence (AI) has fundamentally transformed leadership paradigms and the structure of the modern workplace. This study aims to provide an in-depth analysis of the various strategic opportunities and systemic risks arising from the integration of AI into contemporary organizational leadership practices, where technology is no longer merely a tool but a collaborative partner in managerial processes. Using a Systematic Literature Review (SLR) method on 30 reputable scientific journals with publications spanning up to 2026, this article analyzes the transition of the leader’s role from a conventional hierarchical model toward the concept of Augmented Leadership. Data analysis results indicate that AI implementation offers significant opportunities through data-driven decision-making systems with high precision, intelligent resource allocation optimization, and enhanced leadership intervention effectiveness, which has been documented to reach up to 35%. However, this transformation also brings a series of complex multidimensional risks, including algorithmic biases that could trigger inequality cascades, ethical dilemmas related to operational transparency (black box), and the potential erosion of the meaning of work for employees. The discussion in this article emphasizes that the success of this transformation depends not only on technical expertise, but also on redefining leadership competencies to prioritize emotional intelligence and ethical governance frameworks such as the CARE Framework (Control, Awareness, Responsibility, and Evaluation).