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This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

The food and beverage industry are generally known for its stability. Nevertheless, this sub-sector underwent fluctuations as a result of the COVID-19 pandemic, one of which was in its firm value. The study investigates how firm value is affected by key organizational characteristics, including financial performance, the scale of the firm, and the rate of sales growth. A firm's value is measured by its PBV (Price to Book Value). The study's measure of financial performance is a combination of Return on Equity (ROE) and the CR, DER, and TATO ratios. This study uses a quantitative approach. The study's population is composed of F&B firms publicly traded on the Indonesia Stock Exchange throughout 2019–2023. A purposive sampling technique was used to select the sample based on predefined requirements, leading to a total of 125 samples from 25 companies. Data were processed using WarpPLS version 8.0 to evaluate the research model through model fit, structural testing, and hypothesis testing. The results show that the model meets the required fit indices and has strong explanatory power. The findings reveal that profitability (ROE) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and sales growth exert a negative and significant effect. On the other hand, activity ratio (TATO) and firm size do not significantly influence firm value.

This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.

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.

Self-disclosure is an interpersonal communication process in which individuals voluntarily share personal information that is typically unknown to others. This research focuses on the self-disclosure of male students to Guidance and Counseling teachers at SMA Negeri 1 Pulau Maya, aiming to explore the factors influencing their openness and its impact on their personal and emotional development. Using a quantitative descriptive approach, the study collected data from 33 male students through a questionnaire based on a Likert scale. The results revealed that the students demonstrated a high level of self-disclosure with a score of 87.04%, indicating a strong sense of comfort and trust in sharing personal thoughts, feelings, and experiences with their BK teacher. The study also found that both internal factors, such as self-confidence and social acceptance, and external factors, such as supportive school environments and teacher-student relationships, significantly contributed to students' openness. The findings support previous research that self-disclosure promotes emotional well-being and stress management. Based on these results, it is recommended that teachers create a safe and supportive environment to encourage self-disclosure, helping students develop better emotional and social skills. Furthermore, more programs that facilitate open communication, such as group counseling sessions, should be implemented to support students' personal development.

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.