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This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

This article discusses the impact of Environmental, Social, and Governance (ESG) integration on the general insurance underwriting model. This study used a Narrative Literature Review (NLR) to review relevant literature. The NLR review was conducted on scientific publications, industry reports, regulatory documents related to ESG, and general insurance underwriting from 2019 to 2025. The reviewed literature shows that adopting ESG factors in the underwriting process changes risk assessment and creates more sustainable practices in the insurance industry. The analysis results show that companies with higher ESG scores have better underwriting performance and attract more investment while increasing stakeholder trust, including an increasing trend of ESG factor integration into the underwriting process, especially in risk assessment and premium determination. Regulatory changes encourage insurance companies to adopt underwriting practices that consider more environmental and social aspects. This study also identifies challenges in implementation, including the limited standardized ESG data and the need to increase human resource capacity. The implications of this study provide insights for regulators and industry players in developing underwriting policies and strategies that are more responsive to ESG issues, as well as highlighting opportunities for ESG-based insurance product innovation in the future.

Poverty is a problem that continues to be faced by both developed and developing countries. In developing countries with high population density, this problem is very difficult to overcome, because the increase in population not only impacts the economy, but also political instability. This study aims to determine the effect of unemployment and population on poverty in Aceh Province. This data was obtained from the BPS publication for the period 2020-2023. This study uses panel data regression analysis. Partially, unemployment (X1) does not have a significant effect on poverty (Y) while the HDI figure (X2) has a significant effect on poverty (Y). Likewise, together, unemployment and population have a significant effect on poverty.

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

This research aims to analyze the compatibility of the sea sand export policy, as outlined in Government Regulation No. 26 of 2023 and its implementing regulations in Minister of Trade Regulations No. 20 and 21, with the principles of ecological justice. The research is driven by concerns over the ecological impacts of sea sand exploitation and the potential conflict between economic interests and environmental protection. Using a normative juridical approach and analysis of prevailing laws and regulations, the study finds that the current regulatory framework does not fully reflect the principles of ecological justice. The policy fails to ensure equitable protection for coastal communities and the marine environment. Government Regulation No. 26/2023 does not explicitly mandate Environmental Impact Assessments (AMDAL), does not emphasize conservation as a fundamental principle, and allows room for exploitation in vulnerable coastal and small island areas. Moreover, historical data reveals that similar policies in the past have led to coastal erosion, the loss of outermost islands, and state losses due to illegal practices. Therefore, without proper reassessment and alignment with environmental justice principles, this policy risks exacerbating ecological inequalities.

This study examines marathon events as an effective strategy for enhancing destination appeal in the context of sport tourism development. As tourism trends shift toward active and health-conscious lifestyles, marathon events have emerged as inclusive platforms that integrate physical activity with cultural and natural attractions. This research uses a qualitative descriptive method with a case study approach, combining literature analysis and in-depth interviews with participants. The findings show that marathon events significantly influence tourist engagement, increase length of stay, and stimulate local economic activity through increased accommodation, culinary consumption, and attraction visits. Furthermore, these events promote destination visibility through digital and social media engagement. However, challenges remain, including environmental risks, infrastructure limitations, regulatory constraints, and accessibility for persons with disabilities. The study concludes that marathon events, when managed sustainably and inclusively, can enhance a destination’s brand identity and competitiveness. It suggests the need for integrated planning involving local governments, tourism stakeholders, and community participation to ensure that marathon events contribute positively to long-term destination development.

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

The rapid growth of social media platforms, particularly TikTok and Instagram, has exposed students to various types of content—both constructive and harmful. Negative content such as toxic comments, body shaming, false self-image, and hate speech can pose serious risks to students’ mental health. This study aims to explore the psychological impact of such exposure among junior and senior high school students using a literature review approach. The method involved a systematic analysis of relevant academic publications from the past five years (2020–2025), focusing on the effects of negative digital content on students’ mental well-being. The findings indicate that frequent exposure to toxic comments, body shaming, unrealistic portrayals, and cyberbullying correlates with increased anxiety, depression, low self-esteem, and sleep disturbances. These outcomes emphasize the need for improved digital literacy, stronger parental and educational supervision, and preventative strategies in schools to support students in navigating social media responsibly. This study is expected to provide a theoretical foundation and practical considerations for future educational and psychosocial policies addressing the mental health impacts of social media on adolescents.

One way to convert conventional cigarettes to electronic cigarettes is by using vapes. Electronic cigarettes have been widely available since 2014 and have gained popularity among various customer demographics. The number of people using electronic cigarettes in Indonesia continues to increase every year. The trend of vape pods has gained popularity among Generation Z and other young generations. Many people use vape pods because they provide a variety of flavors and less concentrated smoke. The use of vapes, or electronic cigarettes, has become common among young Generation Z. The purpose of this study was to determine the substantial impact of vaping and smoking on the lifestyle of Generation Z. The methodology used was a literature review using a qualitative descriptive study approach. Literature analysis was conducted using fifteen publications from national and international databases, including Google Scholar and PubMed, published between 2020 and 2025. The findings of the review indicate that a number of factors, such as family, friends, and environment, influence vape user adherence.

Uncollectible receivables have a considerable risk and can reduce the level of company profitability. Therefore, every company needs to pay special attention to the management of receivables so as not to cause losses. One of the appropriate methods for recording bad debts in the financial statements is the reserve method. Therefore, the company forms a reserve based on estimates of receivables that are estimated to be uncollectible. The purpose of this study is to evaluate the way accounting treats receivables and how this impacts the financial statements. Using primary data, this research was conducted at KOPERINDO JATIM Kandat, which is located at Jl. Raya Kediri, Kandat Village, Kandat District, Kediri Regency, East Java 64173. Quantitative descriptive analysis was used to analyze the data. The results of the analysis show that, using the percentage of sales approach, the total amount of bad debts will reach Rp23,272,860 in 2024. In contrast, using the reserve method with the percentage of receivables approach, the amount of bad debts will reach Rp120,669,520 in 2024. Based on these results, the calculation of the reserve method with the percentage of receivables approach is in accordance with the theory, which aims to add the amount of accounts receivable to the total receivable.

AInfertility is a condition in which a person or couple is unable to achieve pregnancy after 12 months or more of regular sexual intercourse without contraception. Based on available data, the infertility rate in North Sumatra reaches 15% to 17% per year of all married couples, However, specific data on the level of infertility. This study uses a descriptive method that aims to identify the factors that cause infertility in fertile couples in Purwodadi Mulyorejo Village, Sunggal District, in 2023. The population in this study were all mothers of fertile couples who lived in Purwodadi Village, Sunggal District, in the period January-May 2023, with a total of 145 people. The sample is part of the population studied and has characteristics that are in accordance with the study. In this study, the sample used was 30 mothers of fertile couples. Of the 30 respondents who had a smoking habit, 20 people (66.7%) experienced infertility. Meanwhile, from respondents who did not smoke, as many as 10 people (33.3%) did not experience infertility. The results of the analysis showed p-value = 0.001 <α = 0.05, which means there is a significant relationship between lifestyle, especially smoking habits, and the incidence of infertility.

Micro, Small and Medium Enterprises (MSMEs) play a significant role in the economy, but often face obstacles in accessing financing. Credit performance guarantee is one of the mechanisms to mitigate risks for financial institutions. Along with the development of financial technology, innovative credit scoring emerged as an alternative method of assessing the creditworthiness of MSMEs. This research aims to analyze the legal effectiveness of the application of MSME credit performance guarantees based on innovative credit scoring. This research uses a normative juridical method with qualitative juridical analysis to try to examine and analyze the problems studied. The application of innovative credit scoring in MSME credit performance guarantees has the potential to increase the legal effectiveness of guarantees through a more comprehensive and accurate risk assessment. However, its implementation requires regulatory clarity regarding scoring standards, personal data protection, and dispute resolution mechanisms. An adaptive and responsive legal framework to technological innovation is crucial to optimize the role of innovative credit scoring in strengthening the effectiveness of MSME credit performance guarantees and promoting financial inclusion.      

This multilayer meta-analysis investigates the intersectionality between gender, social class, and war-related trauma in the Middle East through a systematic review of 87 studies (N = 31,459) published between 2000 and 2023. Analytical findings reveal a strong and significant correlation between gender and trauma severity (r = 0.67, p < 0.001), with women experiencing a 2.8 times higher prevalence of PTSD compared to men. Furthermore, results from hierarchical regression demonstrate that social class functions as a substantial moderator (β = 0.45, p < 0.001), with individuals from lower social class backgrounds exhibiting a 3.2 times greater risk of trauma. Further structural path analysis reveals the presence of dual mediation (CFI = 0.96, RMSEA = 0.04), with access to mental health services and social support serving as primary mediators (indirect effect = 0.38, 95% CI [0.29, 0.47]). These results expand the contributions of Al-Krenawi and Graham (2012) and Mangrio et al. (2019) by illustrating the complex interaction of the three dimensions (Gender, Social Class, and War Trauma), which had previously been examined only separately. In addition, this study identifies a new pattern termed the "spiral trauma effect," a mechanism wherein the intersectionality of gender, social class, and trauma mutually reinforce each other in a recurring cycle (effect size d = 0.89), thereby deepening the understanding of trauma dynamics in conflict zones across the Middle East. Finally, the predictive model developed in this research demonstrated an accuracy rate of 84.3% in identifying high-risk individuals. Thus, these results are considered to provide an innovative framework for the development of empirically-based trauma interventions in Middle Eastern war zones.

This study explores the challenges of evangelism in the modern era, particularly in reaching groups that are apathetic towards the gospel. Using 1 Corinthians 9:19-27 as its foundation, which highlights the importance of flexibility in evangelistic approaches to reach people from various backgrounds, this research applies the Apostle Paul’s concept of adaptability to contemporary evangelism among apathetic groups. Specifically, it examines how biblically-based adaptive strategies can be utilized by churches and individual Christians in their evangelistic mission. The primary aim of this study is to analyze the application of the principle of flexibility in 1 Corinthians 9:19-27 for apathetic groups and to assess how this principle can enhance the effectiveness of evangelism in today’s context. Through this research, it is hoped that new, more relevant approaches for ministry in a diverse society will be identified. This study employs a qualitative method, using biblical text analysis and systematic theological reflection. Findings indicate that applying the principle of flexibility in evangelism is not only effective in addressing apathy, but also allows evangelists to build more personal and empathetic relationships with those they seek to reach. In Paul’s sense, flexibility involves adapting without compromising gospel truth, offering a pertinent strategy for meeting the challenges of evangelizing to apathetic individuals.

Misuse of accounts linked to telephone numbers has become a serious issue in the realm of cybercrime. This often happens when a user's telephone number is inactive or has entered a grace period, and is then resold by the provider to a third party. This creates an opening for hackers to access accounts associated with that number, including banking and e-commerce accounts. By utilizing the information obtained, hackers can carry out illegal transactions that harm genuine users. This article was created to analysis the mechanisms of abuse in the context of cybercrime, as well as the psychological and financial impacts experienced by victims. The results of this case analysis show that a lack of awareness of cyber security and personal data protection increases the risk of misuse, making it important for users to implement stricter security measures.

Parental control over adolescents in this study was conducted in  high-risk residential environment where massage parlors with additional services are present. This study aims to determine the driving factors and level of parental control implementation among adolescents in the residential environment using Travis Hirschi's social control theory approach. The data analysis used in this study is descriptive quantitative research. The population consisted of all parents with adolescents aged 15-21 years, totaling 46 families. The entire population was used as samples using census sample technique. Data was collected through questionnaire completion, and central tendency calculations. The research results show that knowledge anda perseption factors have a strong connection to the level of parental control implementation among adolescents in high-risk residential environments in terms of attachment, commitment dan belief aspects. However, the aspect of parential involvement in accompanying adolescents is still relatively moderate thus requiring improvement.

Hang Nadim International Airport in Batam, as one of Indonesia's main airports, plays a vital role in supporting both domestic and international air mobility. However, its proximity to protected forests and green open spaces poses a serious challenge in the form of wildlife hazard risks in the airside area. The main problem identified is the potential for flight disturbances and accidents caused by the presence of wild animals such as birds, monkeys, stray dogs, and cats, which can lead to incidents like bird strikes and Foreign Object Debris (FOD). This study aims to determine the level of wildlife hazard risk in the airside area of Hang Nadim International Airport and to provide effective control recommendations to improve aviation safety. This research uses a descriptive method with qualitative and quantitative approaches. Data were collected through field observations, interviews with relevant staff, and documentation of wildlife hazard incidents that occurred from 2022 to early 2024. Risk analysis was carried out using the Hazard Identification and Risk Assessment (HIRA) method, by identifying the types of wild animals that frequently appear, the frequency of incidents, and the impact on airport operations. The results show that the level of wildlife hazard risk in the airside area of Hang Nadim International Airport is categorized as moderate to high, especially for incidents involving birds and monkeys. Events such as aircraft delays during takeoff or landing, as well as the discovery of animal carcasses on the runway, indicate the need for more effective management. Therefore, wildlife hazard risk management must be a priority to ensure the safety and smooth operation of flights at Hang Nadim International Airport.

The study aims to analyze the occupational safety and environmental health risks due to aircraft painting at the Hangar of PT. XYZ. The study is a descriptive study with a qualitative approach. The results of the study are the analysis of occupational safety risks seen from occupational safety risks and risk control. Occupational safety risks in aircraft painting activities at PT. XYZ are divided into several parts, namely (1) Exposure to hazardous chemicals is included in the high category; (2) The risk of work accidents is included in the moderate category; (3) Equipment damage is included in the low category; and (4) Fire is included in the low category. Risk control can be carried out by (1) Increasing strict supervision of the aircraft painting process; (2) Conducting appropriate occupational safety training for workers; (3) Using PPE; (4) Using adequate safety equipment; and (5) Carrying out proper equipment maintenance. The analysis of environmental health risks is seen from environmental health risks, sources of risk and risk control. Environmental health risks are divided into several parts, namely (1) Air pollution is included in the moderate category; (2) Soil and water contamination is included in the moderate category; and (3) Environmental damage is included in the moderate category. Sources of environmental health risks are the use of hazardous chemicals and painting waste. Risk control can be done by carrying out strict supervision, using safe chemicals and proper waste management.

Indonesia, as a country whose population adheres to various religions, faces a high risk of religious intolerance. As an effort to address conflicts rooted in religious intolerance, it is necessary to foster an attitude of religious moderation based on the principles of justice, balance, and tolerance. One way to implement the principles of religious moderation is through Civics education for students. The purpose of this research is to describe the implementation of the principles of religious moderation in Civic learning for Grade X students at SMAN 4 Blitar. The method used in this research is a descriptive qualitative method. Data collection techniques include interviews, observation, and documentation. The data analysis techniques employed are data reduction, data presentation, and conclusion drawing. The research findings show that the implementation of the principles of religious moderation in Civics learning for Grade X students at SMAN 4 Blitar is carried out throughout various learning processes. The principles of justice and balance are applied in student grouping activities as well as in the assessment stage. Meanwhile, discussion activities using the jigsaw learning method serve as the main activity in applying the principles of religious moderation in Civics learning at SMAN 4 Blitar.

This study aims to examine the influence of knowledge and awareness on safety riding behavior among online motorcycle taxi drivers. Considering the rapid growth of online transportation and the increasing risk of accidents, understanding the factors that affect driver behavior is crucial. This literature review analyzes 15 relevant studies. The researcher conducted a series of studies involving various sources such as books, Google Scholar, Mendeley, PubMed, ScienceDirect, focusing on open access and full paper articles in Indonesian or English. The analysis shows a significant relationship between drivers’ knowledge and awareness of safety riding practices and their compliance with safe driving behavior. Higher levels of knowledge and awareness correlate with increased adherence to traffic regulations, proper use of safety equipment, and better understanding of potential road hazards. These findings emphasize the importance of continuous safety training programs and policy interventions to improve the safety and welfare of online motorcycle drivers.