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This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

This research compares development administration models between developed and developing countries. Using comparative analysis, this study evaluates policies and best practices from both contexts. Research findings reveal significant differences in development approaches and outcomes, as well as implications for policy development. The analysis demonstrates that developed countries predominantly employ post-bureaucratic, participatory, and innovation-driven models characterized by strong institutional capacity, high levels of digitalization, decentralized decision-making, and robust accountability mechanisms. In contrast, developing countries frequently rely on hybrid models combining traditional bureaucratic structures with nascent reforms, constrained by limited resources, capacity gaps, institutional weaknesses, and political economy challenges. Critical differentiators include governance quality, administrative capacity, technological infrastructure, resource availability, stakeholder participation levels, and policy implementation effectiveness. Despite contextual differences, successful development administration in both settings shares common elements, including political commitment, adaptive capacity, citizen engagement, evidence-based policymaking, and continuous learning mechanisms. The research identifies transferable lessons and contextual adaptation requirements for developing countries seeking to enhance their development administration systems.

Information technology (IT) has emerged as a critical component of public administration, offering significant potential to enhance transparency and accountability in governance. This comprehensive qualitative case study research examined how information technology implementation influences transparency and accountability mechanisms in public policy administration, while identifying critical challenges and success factors. The research employed embedded multi-case study methodology, collecting data through 118 semi-structured interviews with government officials (n=45), citizen-users (n=38), IT professionals (n=15), civil society representatives (n=12), and academic researchers (n=8), complemented by document analysis and direct observation (280 hours) across four case sites representing diverse governance contexts. Key findings demonstrate that information technology implementation significantly enhances government transparency through multiple mechanisms: public information portals increased citizen information access from 25-30% to 78-82%, mobile applications extended service accessibility from 15-20% to 42-55% in rural areas, and social media platforms reached 60-70% of citizens with policy information. Similarly, IT implementation strengthened accountability through online complaint systems that reduced government response times from 28-45 days to 5-12 days (60-75% improvement), automated audit systems that detected 35-55% more compliance violations, and real-time monitoring systems that reduced audit completion time by 40-50%.  The findings have implications for government practitioners seeking evidence-based guidance for IT implementation, policymakers developing governance policies leveraging technology, and academic researchers studying digital governance and public administration innovation.

This study aims to describe and analyze the meanings contained in the cultural utterance Hase Hawaka among the people of Nanaet Village, Nanaet Duabesi District, Belu Regency, East Nusa Tenggara. Hase Hawaka is a traditional expression that has been passed down from generation to generation, embodying deep social, moral, and spiritual values within the community. The study employs a qualitative approach using structural theory to reveal the implicit meanings embedded in this traditional discourse. Data were collected through observation and interview methods, supported by note-taking and recording techniques to obtain authentic data from native speakers. The results show that Hase Hawaka serves not only as a means of traditional communication but also as a medium for cultural education that conveys values of respect, unity, and social responsibility. Furthermore, the meanings contained within Hase Hawaka reflect the community’s worldview about the balance between humans, nature, and the Creator. Therefore, Hase Hawaka plays an important role in preserving cultural identity and strengthening the social cohesion of the Nanaet community.

This  study investigates  the  influence  of  verbal  bullying  on  the  interpersonal  mental  condition  of  students  at  SDI  Harekakae.  Verbal  bullying  refers  to  aggressive  behavior  involving  harsh  words,  insults,  or  threats  that  may  negatively  affect  a  student’s  psychological  well-being.  A  quantitative  method  with  a  correlational  design  was  used.  The  research  involved  320  students  selected  through  proportional  random  sampling.  Instrument  validity  and  reliability  were  confirmed,  with  a  Cronbach’s  Alpha  value  of  0.821,  indicating  strong  consistency.  Normality  testing  using  the  Shapiro-Wilk  method  showed  that  the  data  were  normally  distributed.  Pearson  correlation  analysis  showed  a  weak  and  statistically  insignificant  relationship  (r  =  0.143;  p  =  0.452)  between  verbal  bullying  and  interpersonal  mental  condition.  Although  the  t-test  resulted  in  a  p-value  of  0.032,  further  interpretation  indicated  no  significant  effect  of  the  independent  variable  on  the  dependent  variable.  These  findings  suggest  that  verbal  bullying  does  not  significantly  affect  students'  interpersonal  mental  health  and  highlight  the  importance  of  further  research  to  explore  other  contributing  factors.

CPU scheduling is a core function in modern operating systems that significantly impacts system performance and efficiency. Among various scheduling algorithms, Priority Scheduling is widely used and exists in two main variants: non-preemptive and preemptive. The non-preemptive mode allows a process to run to completion, while the preemptive mode can interrupt a running process for a higher-priority one. Understanding the behavioral differences between these modes is crucial but often challenging through manual calculations. To address this, an interactive web-based application was developed to simulate and visualize both preemptive and non-preemptive Priority Scheduling algorithms. The research method involved designing the system logic based on the core principles of each scheduling variant, followed by implementation using standard web technologies: HTML, Tailwind CSS, and JavaScript. The application allows users to input custom process data or load predefined case studies, select the scheduling mode, and instantly receive a comprehensive analysis. The results include a dynamically generated Gantt chart, a detailed performance metrics table (including turnaround time and waiting time), and a step-by-step execution log. Through a comparative analysis of a specific case study, the application is proven to be an effective educational tool. It accurately simulates both modes and visually demonstrates the impact of preemption on execution order, resource utilization, and key performance metrics, thereby simplifying the learning process for students and educators.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

Sectio caesarean surgery is a surgical procedure that can effectively prevent ma- ternal and newborn deaths when used for reasons of medical indications. Post operative sectio caesarean can pose several risks of complications, one of which is pain and surgical wound infection. Non pharmacological approach aromatherapy as a complementary therapy to reduce postpartum pain. This case study aims to analyze the influence aromatherapy lavender on reducing pain levels in post sectio caesarean mothers by using the case study method pre and post test. The case study was carried out in 25 May 2025 – 07 June 2025. This type of case study is descriptive with the number of subjects used, namely three post partum mothers in the RSUD Batang private sector with pain assessment using a questionnaire Numeric Rating Scale (NRS). The results of the case study showed a change in pain intensity from a scale of 6-7 to a scale of 4-5. This shows an influence aromatherapy lavender on reducing pain levels in postpartum mothers caesarean section Giving innovation aromatherapy can be used as an independent nursing in- tervention so that it can be applied to patients regularly.

Chronic kidney disease (CKD) patients undergoing hemodialysis are at risk of experiencing intradialytic complications, one of which is hypertension. Management of hypertension in hemodialysis units is generally pharmacological, although non-pharmacological interventions may serve as an effective, simple, and safe complementary option. One such technique is Benson relaxation, which combines controlled deep breathing with spiritual elements to reduce sympathetic activity and promote relaxation. This case study to determine the effect of Benson relaxation therapy on blood pressure of intradialytic hypertension patients at RSUD Batang. The case study design was a case study involving 5 CKD patients undergoing hemodialysis. The intervention was performed by guiding patients to practice Benson relaxation for about 10–15 minutes, with blood pressure measured before and after the intervention using a digital sphygmomanometer. The results showed a decrease in blood pressure in most respondents. The average systolic blood pressure decreased from 153.4 mmHg to 145.6 mmHg, while diastolic pressure decreased from 92.4 mmHg to 87.6 mmHg. In addition to physiological improvement, patients also reported subjective relief such as reduced dizziness, palpitations, and tension. In conclusion, Benson relaxation therapy proved effective in reducing blood pressure among intradialytic hypertension patients. This intervention can be recommended as a complementary non-pharmacological therapy in nursing care to improve comfort in hemodialysis patients.  

Malaria is a global health problem, especially in tropical countries like Indonesia. Papua, with 14,586 cases, and Jayapura City in 2023 had 29,938 cases. This is due to nocturnal activities, knowledge, and preventive measures, which contribute to the high incidence of malaria. The purpose of this study was to identify factors associated with malaria incidence at Bhayangkara Hospital Class II, Jayapura. This research was an analytical study with a cross-sectional design. Data collection was conducted using a questionnaire. A total of 82 respondents were recruited using a simple accidental sampling technique. The data obtained were statistically analyzed using the chi-square test. Based on the analysis results, it was found that of the 82 respondents, the characteristics of the respondents were mostly aged > 20 years (74 people (90.2%), male (48 people (58.5%) and unemployed (53 people (64.6%). There was a significant relationship between nighttime activities and malaria incidence at Bhayangkara Hospital Level II Jayapura. (p-value 0.015 <α (0.05). There was a significant relationship between knowledge and malaria incidence at Bhayangkara Hospital Level II Jayapura (p-value 0.000 <α (0.05). There was a significant relationship between malaria prevention measures and malaria incidence at Bhayangkara Hospital Level II Jayapura (p-value 0.008 <α (0.05). Nighttime activities, knowledge and malaria prevention measures were significantly associated with malaria incidence.

This study analyzes the partial and simultaneous influence of four factors—Publication (X_1), Access Convenience (X_2), Perceived Ease of Use (X_3), and Trust (X_4)—on the dependent variable, Intention to Use/Purchase (Y) Tiket.com for airline ticket purchases in Semarang City.1 Using an associative quantitative method, data were collected from 100 Tiket.com users (N=100) and analyzed via Multiple Linear Regression (SPSS 25.0).1 The analysis confirmed that all four independent variables positively and significantly influence the Intention to Use (all t_{hitung} > t_{tabel} 1.98498).1 The variable Perceived Ease of Use (X_3) was identified as the most dominant factor, showing the highest regression coefficient (\beta = 0.375), suggesting that the intuitive and effort-free experience of the application is the primary psychological driver for adoption among Semarang users.1, The overall model demonstrated a very strong explanatory capability, with an Adjusted R^2 of 0.792. This means 79.2\% of the variation in Intention to Use Tiket.com is jointly explained by these four variables, with 20.8\% attributed to factors outside the model.1 Managerial implications suggest prioritizing user experience design, clear information presentation, and maintaining transaction security to convert high interest into committed use.  

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

Gymnastics is a form of physical activity that combines gymnastic movements with musical rhythms to improve physical fitness, discipline, and teamwork. Socialization activities are carried out through the planning stage, material delivery, movement demonstrations, and direct practice by students. Basic movements in gymnastics are very important in efforts to instill the correct basic movements in movement. Basic movements The basic movements that are most popular are movements using objects or tools, commonly called basic manipulative movements. The results of the study showed that students were highly enthusiastic about participating in gymnastics, were able to understand and imitate the series of movements correctly, and showed increased coordination and cooperation. In addition, this activity contributed to instilling the values ​​of discipline, togetherness, and a spirit of physical fitness in the school environment. Thus, gymnastics socialization can be an alternative extracurricular activity that is beneficial for character development and student health. 

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This research examines the role of school principals' digital leadership in enhancing technology-based learning quality in elementary schools during the Society 5.0 era. The Society 5.0 era demands educational transformation that integrates digital technology with humanistic approaches to create quality learning. School principals, as educational leaders, have a strategic role in directing digital transformation in schools. This research employs a qualitative approach with a case study method in several elementary schools that have implemented technology-based learning. Research findings indicate that principals' digital leadership encompasses five main dimensions: clear digital vision, technology competence, teacher capacity development, change management, and innovation culture building. These findings provide theoretical contributions to educational leadership concept development in the digital era and practical implications for principals' professional development.