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This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This study aims to determine the effect of Leverage and Investment Decisions on Profitability at PT Aneka Tambang Tbk for the 2015-2024 period, both partially and simultaneously. This research method uses quantitative with a asosiatif research type. Secondary data obtained comes from the Indonesia Stock Exchange website (www.web.idx.com) and the PT Aneka Tambang Tbk website. The results of this study show that the Leverage variable has a t count of -3.166 > t table 2.365 with a significant value of 0.016 < 0.05, so it can be concluded that the Leverage variable (X1) has a significant effect on Profitability (Y). The Investment Decision variable has a t count of -0.673 < 2.365 and with a significance level of the Investment Decision variable of 0.522 > 0.05, it can be concluded that the Investment Decision variable (X2) does not have a significant effect on Profitability (Y). And the results of the F Test obtained an Fcount value of 6.726 > Ftable 4.737 and a significant value of 0.023 < 0.05, meaning that the Leverage and Investment Decision variables together have a significant effect on Profitability. Therefore, the Leverage (X1) and Investment Decision (X2) variables together have a significant effect on the stock price of PT Aneka Tambang Tbk.

The development of Arabic learning materials requires a strong theoretical foundation so that the materials can help students understand the language effectively. This article aims to explain the role of linguistics, psycholinguistics, and sociolinguistics as the theoretical basis in the preparation of Arabic learning materials. The method used in this article is a literature study by reviewing various sources related to the development of language learning materials. The results of the study show that linguistics provides an understanding of the structure of the Arabic language, including sounds, word formation, sentence structure, and meaning. Psycholinguistics helps explain the process of language learning experienced by students so that learning materials can be designed according to their abilities and stages of development. Sociolinguistics explains the relationship between language and society so that learning materials can be adapted to the social and cultural context of language use. By integrating these three perspectives, Arabic learning materials can be developed in a more systematic, understandable, and relevant way to meet the needs of students.

Patient experience reflects patient’s comprehensive perceptions of service quality, the physical environment, and communication with healthcare providers. This study was motivated by the need to foster positive patient experience in the Pharmacy Installation of Graha Sehat Hospital, Probolinggo through improvements in service quality, servicescape, and effective communication. The objective of this research was to analyze the effects of service quality and servicescape on patient experience, with effective communication serving as an intervening variable. A quantitative approach was employed using Structural Equation Modeling (SEM) with AMOS. A total of 180 outpatient pharmacy patients were selected through voluntary sampling, with the sample size determined based on Hair’s method. The findings indicate that service quality, servicescape, and effective communication simultaneously exert a positive and significant effect on patient experience. Partially, service quality has a positive and significant effect on patient experience, while servicescape does not have a direct significant effect on patient experience. Effective communication, however, demonstrates a positive and significant influence on patient experience. Furthermore, effective communication significantly mediates the relationship between servicescape and patient experience, but it does not mediate the relationship between service quality and patient experience. The managerial implications for hospital management highlight the need to strengthen service quality improvement strategies, optimize spatial layout and environmental comfort in the pharmacy setting, and establish concise communication standards that include essential medication counseling points. Such measures are necessary to ensure that communication quality remains consistent, even during peak patient volume periods with limited-service time.

This study aims to analyze the quality of room attendant service based on Standard Operating Procedures (SOPs) at the Lorin Solo Hotel and identify factors influencing its implementation. The research method used a qualitative approach through interviews, observations, and analysis of guest reviews.The results indicate that the implementation of SOPs has been successful, particularly in terms of room cleanliness, linen changes, replenishment of amenities, checking facilities, and friendly service. However, during periods of high occupancy, obstacles were encountered such as limited staff, limited cleaning time, and delays in replenishing amenities. Internal factors (skills, training, work motivation) and external factors (occupancy rate, guest demand, facility condition) influence service quality.This study concludes that the implementation of SOPs at the Lorin Solo Hotel has been successful, but needs improvement in time management, additional staff during busy periods, and regular training to maintain consistent service quality. These recommendations are expected to help the hotel improve service standards and maintain guest satisfaction.

People with visual impairment face barriers in cash transactions, particularly in identifying banknote denominations and verifying authenticity, which can reduce independence and increase vulnerability to fraud. This issue is also closely linked to the financial inclusion agenda, as access to reliable information on the value and authenticity of cash is a prerequisite for safe transactions among vulnerable groups. This community service program aimed to improve users’ competence through individualized, home-visit–based education and mentoring on an optical–UV sensor–based banknote denomination and authenticity detector with audio feedback. The program was implemented in collaboration with the Kebumen branches of PERTUNI and ITMI from October to December 2025. The intervention stages included an initial needs assessment, structured training using a concise module, hands-on practice through transaction scenarios, and follow-up mentoring. Evaluation employed a pre–post knowledge test, a practical performance checklist, and a usability questionnaire. Results indicated that the mean knowledge score increased from 55.1 to 80.7, and the success rate of denomination identification improved from 60.7% to 90.0%. This approach is relevant as an individualized mentoring model for blind communities when group-based training is difficult to implement.

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

This study investigates the factors influencing export performance in five ASEAN countries Indonesia, Malaysia, the Philippines, Singapore, and Thailand during the 2014-2023 period. The topic is highly relevant given the vital role of exports in sustaining monetary stability and promoting long-term economic growth. The novelty of this research lies in its integrated approach, which simultaneously examines key export-related macroeconomic variables, namely foreign direct investment and inflation, while incorporating foreign exchange reserves as a moderating variable an approach that remains limited in existing ASEAN-focused studies. This analysis uses secondary data obtained from the World Bank and processed using panel data regression methods, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, strengthened by a Moderated Regression Analysis (MRA) approach. The results show that foreign direct investment and inflation significantly influence foreign exchange reserves. Furthermore, foreign exchange reserves have been shown to play a strategic role in strengthening the economic resilience of ASEAN countries and can be used as a reference in formulating monetary and international trade policies.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy and community independence. However, the great potential of home-based businesses is often hindered by administrative issues related to business legality. This research focuses on UMKM Krecek Kulit Sapi Ashif in Jatirejo Village, which has been operating since 2018 but lacks a Business Identification Number (NIB), Household Industry Food (PIRT) permit, and halal certification due to perceived complex procedures. The main objective of this activity is to strengthen business management through product standardization and obtaining legal certifications to enhance the competitiveness of this MSME. The research method used a descriptive qualitative approach with a community service method based on mentoring, including observation, in-depth interviews, and hands-on practice in managing documents through the Online Single Submission system. The results show that through phased mentoring, UMKM Krecek Kulit Sapi Ashif successfully obtained an NIB and increased the owner’s awareness of PIRT food safety standards and halal certification procedures. The impact of this activity includes meeting administrative legality and improving knowledge, confidence, and professionalism in business management. Intensive mentoring proved crucial in transforming informal businesses into formal, legally protected entities.

In the era of globalization and intensifying market competition, strategic management has become a crucial instrument for organizations to maintain a competitive advantage. This study aims to comprehensively examine the role of strategic management in improving organizational performance based on previous research findings. The method used is a literature review with a qualitative-descriptive approach through the collection, evaluation, and synthesis of scientific articles from reputable national and international journals published between 2021 and 2026. The research findings indicate that the stages of strategic management, including strategy formulation, implementation, and evaluation, contribute significantly to improving organizational performance in both financial and non-financial aspects. Determinant factors such as strategic leadership, resource mobilization, and organizational culture alignment are proven to strengthen organizational effectiveness in facing environmental uncertainty. Furthermore, strategic management plays a vital role in building organizational resilience to adapt to dynamic external changes. The implications of this study emphasize the importance for managers and organizational leaders to implement strategic management practices consistently and integratedly to ensure long-term survival and success. The results of this literature synthesis provide a theoretical framework for practitioners in optimizing organizational strategic capabilities amidst complex global challenges.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

This study aims to analyze the use of digital media in the form of infographics to improve student learning outcomes in history lessons, specifically regarding the events of the national movement in the 11th grade students of SMA Muhammadiyah 07 Serbelawan in the 2024/2025 academic year. Along with technological advancements, the use of digital media is becoming increasingly popular in education as an alternative to improve student understanding and learning interest. One form of digital media used is infographics, which can simplify complex information into easier-to-understand information through engaging visual elements. The research method used was classroom action research (CAR), implemented in two cycles, with the stages of planning, implementation, observation, and reflection. The subjects of this study were 30 11th grade students of SMA Muhammadiyah 07 Serbelawan. Data collection techniques were conducted through tests, observations, and interviews. Data analysis was conducted using quantitative and qualitative descriptive analysis. The results showed that the use of infographics in history lessons can improve student understanding and learning interest. Improved student learning outcomes were evident in improved test scores after the use of infographics, as well as increased student active participation in class discussions. Furthermore, students also responded positively to the use of this digital media because infographics presented information in a more engaging and easy-to-understand manner. Based on the results of this study, it can be concluded that the use of digital media in the form of infographics can be effective in improving students' history learning outcomes, particularly in understanding the material on the national movement. Therefore, it is recommended that history teachers consider using infographics in their lessons to improve the quality of teaching and student learning outcomes.

News texts are a systematic way of conveying information that contains declarative and imperative sentences used to convey meaning directly and demonstrate the persuasive value of the news. The research goals are to analyze imperative sentences to understand how commands, requests, prohibitions, or invitations are conveyed so that they can influence the actions or responses of readers, as well as to analyze declarative sentences, which play an important role in constructing discourse structure and indicating the writer's position on the topic being discussed. This study was conducted using a qualitative descriptive method. This method was chosen because it can describe what is seen, heard, felt, and asked. The researcher considers qualitative descriptive research to accurately describe a situation without manipulating variables.  This research concludes that imperative sentences elicit responses in the form of agreement and action, or rejection, either directly or indirectly. Meanwhile, declarative sentences serve as a guide or basis for understanding the context the speaker wishes to convey and can also be used to reinforce previously conveyed information to avoid ambiguity and misunderstanding when examining the meaning. This research is expected to be useful in linguistic studies, more specifically in syntactic material that discusses declarative and imperative sentences in news texts and political discourses.

This study aims to analyze and identify various types of phrases found in educational opinion texts published on the Pundi.or.id website, 2025 edition. The research is based on the importance of syntactic understanding, particularly the use of phrases, in constructing effective and meaningful sentence structures in opinion texts. A qualitative descriptive method was applied using the observation and note-taking technique. The data were collected by examining, recording, and classifying different types of phrases, including nominal, verbal, adjectival, numerical, and adverbial phrases. The findings reveal that each type of phrase functions differently in shaping sentence meaning and enhancing the clarity of the writer’s arguments. Nominal and verbal phrases were found to dominate the texts, indicating their significant role in presenting ideas and logical reasoning. This research contributes to the development of syntactic studies and provides practical benefits for teachers and students in learning Indonesian, especially in mastering sentence structure and improving opinion writing skills. Furthermore, the study serves as a reference for future linguistic research within the context of digital media and education.

In the era of globalization and intensifying market competition, strategic management has become a crucial instrument for organizations to maintain a competitive advantage. This study aims to comprehensively examine the role of strategic management in improving organizational performance based on previous research findings. The method used is a literature review with a qualitative-descriptive approach through the collection, evaluation, and synthesis of scientific articles from reputable national and international journals published between 2021 and 2026. The research findings indicate that the stages of strategic management, including strategy formulation, implementation, and evaluation, contribute significantly to improving organizational performance in both financial and non-financial aspects. Determinant factors such as strategic leadership, resource mobilization, and organizational culture alignment are proven to strengthen organizational effectiveness in facing environmental uncertainty. Furthermore, strategic management plays a vital role in building organizational resilience to adapt to dynamic external changes. The implications of this study emphasize the importance for managers and organizational leaders to implement strategic management practices consistently and integratedly to ensure long-term survival and success. The results of this literature synthesis provide a theoretical framework for practitioners in optimizing organizational strategic capabilities amidst complex global challenges.

The postpartum period following Sectio Caesarea is often accompanied by acute pain due to surgical incisions, which may interfere with mobilization, breastfeeding, and maternal recovery. Effective pain management is essential to prevent further complications and enhance maternal comfort. In addition to pharmacological therapy, non-pharmacological interventions such as Benson relaxation therapy can be implemented. This study aimed to evaluate the application of Benson relaxation therapy in reducing acute pain among postpartum Sectio Caesarea mothers.This study employed a case study design involving four postpartum Sectio Caesarea patients (Ny. R, Ny. A, Ny. Y, and Ny. S) treated in the Ayyub Ward of RS Roemani Muhammadiyah Semarang in 2026. Data were collected through comprehensive nursing assessments, pain intensity measurement using a numeric rating scale, observation of mobilization ability, and evaluation before and after intervention.The results showed that after regular implementation of Benson relaxation therapy, all patients experienced a gradual decrease in pain intensity (from scale 4–7 to ≤3), improved comfort, better breathing control, and increased ability to perform early mobilization. Consistent nursing education, therapeutic guidance, and family involvement supported the effectiveness of the intervention. It can be concluded that Benson relaxation therapy is an effective, safe, and easily applicable nursing intervention for reducing acute pain in postpartum Sectio Caesarea patients.

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

This study aims to examine the global marketing strategies implemented by The Coca-Cola Company in maintaining its competitive position in international markets. The advancement of globalization requires multinational corporations to design marketing strategies that are not only globally standardized but also adaptable to local market characteristics and consumer needs. This research employs a descriptive qualitative method with a case study approach, conducted through the review of relevant literature, corporate reports, and academic journals. The findings indicate that Coca-Cola’s success in global marketing is supported by strong brand differentiation, an extensive global distribution network through partnerships with bottlers, and the application of the glocalization concept, which balances standardization and adaptation within the marketing mix. Furthermore, market expansion strategies are implemented systematically through the selection of target markets based on growth potential, accessibility, and competitive intensity. The study also reveals that the country of origin image of the United States serves as a positive brand asset by creating aspirational value and quality perceptions across various markets, although in certain contexts it also presents challenges that require strategic management. Overall, this study confirms that Coca-Cola’s global marketing strategy is capable of achieving sustainable competitive advantage through the integration of strong global branding, product innovation, and responsiveness to local market dynamics.

This study examines the influence of Work Motivation, Leadership Style, Work Commitment, and Teamwork on the Work Performance of employees at the Directorate of Security (Ditpam) of the Batam Business Agency (BP Batam). A quantitative approach with an associative research design was employed. The population consisted of all Ditpam BP Batam employees, totaling 94 respondents, selected using a purposive sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The collected data were analyzed using multiple linear regression, along with simultaneous testing (F-test) and partial testing (t-test). The results indicate that simultaneously, Work Motivation, Leadership Style, Work Commitment, and Teamwork have a significant effect on employee Work Performance, as shown by an F-count of 12.455, which exceeds the F-table value of 2.47, and a significance value of 0.001 (< 0.05). Partially, each independent variable also demonstrated a significant influence on work performance, with t-count values exceeding the critical t-table value. These findings suggest that higher motivation, effective leadership, strong work commitment, and solid teamwork play an important role in improving employee performance. Therefore, it is recommended that the management of the BP Batam Security Directorate continuously enhance employee motivation, apply participatory leadership practices, strengthen organizational commitment, and foster harmonious teamwork to improve overall work performance.