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This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism

The phenomenon of digital da'wah has significantly transformed the ways religious knowledge is accessed, interpreted, and disseminated in contemporary society. This study aims to analyze the patterns of actions and perceptions of TikTok and YouTube users toward religious content delivered by Gus Baha within the context of the digital religious space. Using Max Weber’s theory of rationalization as an analytical framework, this research explores how religious authority, knowledge transmission, and user interpretation undergo processes of rationalization on digital platforms.This study employs a qualitative approach using virtual ethnography, content analysis, and in-depth interviews with users of both platforms. Data were collected through observation of uploaded content, analysis of user interactions and comments, and examination of engagement dynamics.The findings indicate that user responses to Gus Baha’s content reflect Weber’s four types of social action. Instrumentally rational actions are evident in the use of short videos as practical and efficient learning tools. Value-oriented rational actions appear in users’ consistent efforts to deepen religious understanding. Affective actions emerge from emotional attachment to Gus Baha’s communicative style, while traditional actions are reflected in the perception of digital da'wah as a continuation of established religious learning traditions. Furthermore, digital rationalization through algorithms, short-video formats, and platform accessibility, shapes how religious knowledge is selected, interpreted, and circulated.This study concludes that digital religious spaces function not only as channels of dissemination but also as arenas for the transformation of religious authority, meaning construction, and religious practice in the digital era.

Explainable artificial intelligence (XAI) has become a critical requirement in cybersecurity due to the high-stakes nature of security decision-making and the limitations of black-box learning models. This study investigates the construction of an explainable cybersecurity knowledge representation by leveraging standardized terminology from the NIST cybersecurity glossary. The primary problem addressed is the lack of transparent and semantically grounded reasoning mechanisms in existing AI-driven cybersecurity systems, which limits trust, accountability, and analyst adoption. To address this challenge, we propose a NIST-based semantic knowledge graph that embeds explainability directly into its ontology structure and reasoning process. The proposed framework systematically extracts definitional entities and relations from NIST glossary entries to construct a domain ontology and a multi-relational knowledge graph. A rule-based semantic relation extraction method is employed to ensure faithful, interpretable, and reproducible reasoning paths. The resulting knowledge graph contains over 3,000 cybersecurity concepts and approximately 27,000 semantic relations, covering hierarchical, associative, dependency, and mitigation semantics. Experimental evaluation demonstrates that the proposed approach achieves a high level of explainability, with 92.4% of reasoning outcomes being fully traceable and only 1.4% classified as non-traceable. Most explainable reasoning paths are limited to two or three hops, indicating an effective balance between inferential depth and human interpretability. Structural analysis further confirms the presence of meaningful hub concepts that support multi-hop semantic inference. These results confirm that ontology-driven, standard-based knowledge graphs provide a robust foundation for explainable cybersecurity intelligence. The study concludes that explainability-by-design, grounded in authoritative standards, offers a viable and trustworthy alternative to opaque AI models for cybersecurity applications.

Industrial development in coastal areas through the construction of a Steam Power Plant (PLTU) has significant economic implications for the sustainability of fishermen's livelihoods. This study aims to analyze the impact of PLTU operations on the socio-economic conditions of fishermen in Teluk Sepang Village, Bengkulu City. This study used a qualitative descriptive approach with a snowball sampling technique, involving 26 small-scale and traditional fishermen directly affected. The results indicate that damage to the coastal ecosystem due to PLTU activities reduces water quality and the availability of fish resources, resulting in decreased catches and income instability. Fishermen are forced to venture farther out to sea, incurring increased operational costs, further putting pressure on household economic conditions. This economic pressure exacerbates fishermen's vulnerability due to limited capital and high dependence on marine resources. Fishermen's adaptation strategy involves diversifying their livelihoods into non-fishing sectors, such as laboring to supplement household income. Changes in social conditions are reflected in the decline in fishermen's solidarity, marked by a weakening of mutual cooperation (gotong royong) and a reduction in collective cooperation due to economic pressures. This study demonstrates that PLTU operations impact the socio-economic structure of fishermen, necessitating sustainable protection and empowerment policies for coastal communities.  

This study analyzes the construction and contestation of the “green development” narrative within Indonesia’s nickel downstreaming policy, particularly in the Sulawesi region. Using a Critical Discourse Analysis (CDA) approach, the study examines how the state and corporations form a discursive coalition that dominates the policy space, as well as how counter-narratives from civil society critique the social and ecological impacts of mining expansion. The findings show that the dominant narrative emphasizes energy transition and economic growth, while overlooking agrarian conflicts, pollution, and the marginalization of local communities. A crosstab analysis of five types of policy documents indicates that public involvement remains very limited, with the majority of policy formulation processes taking place without substantive participation. This condition reveals an imbalance in the deliberative structure and the exclusion of meaning within the policy process. The study concludes that the green development narrative in nickel policy has functioned as a political-economic instrument of legitimation that sacrifices ecological justice. Institutional reform is therefore required to ensure spaces for public participation and recognition of local community narratives as part of a just and sustainable energy transition.

The doctrine of open legal policy is a jurisprudential construction of the Constitutional Court that provides space for lawmakers to formulate norms as long as they do not contradict the 1945 Constitution of the Republic of Indonesia. Nevertheless, the application of this doctrine in the practice of law testing has raised various constitutional problems, particularly concerning the limits of authority between legislators and the Constitutional Court, as well as the protection of citizens' constitutional rights. This research aims to analyze the concept and construction of open legal policy within the Indonesian constitutional system and to formulate the constitutional limits of its application in Constitutional Court decisions. This research is a normative legal study with an approach based on legislation, a conceptual approach, and a case approach. The legal materials used include the 1945 Constitution, relevant legislation, and pertinent Constitutional Court decisions. The research results indicate that open legal policy cannot be interpreted as absolute freedom for lawmakers, but must be limited by the principle of constitutional supremacy, protection of constitutional rights, and the principle of proportionality as reflected in Article 28J paragraph (2) of the 1945 Constitution. The ambiguity of the parameters for applying this doctrine has the potential to cause inconsistencies in rulings and disrupt legal certainty. Therefore, a more precise and consistent formulation of constitutional limits is necessary to maintain the balance between representative democracy and constitutional oversight.

This research is driven by the increasing strength of religion-based identity politics in Indonesia’s post-reform electoral democracy, which creates a dilemma between legitimate political competition and threats to interfaith harmony. The problem formulation of this study concerns how identity politics challenges religious harmony and to what extent harmony can serve as an instrument to reduce polarization and reinforce democratic consolidation. The research questions focus on two main aspects: (1) how the dynamics of harmony are tested by the exploitation of religious issues within electoral contests, and (2) how harmonization strategies can function as social capital in maintaining democratic stability. Using a qualitative approach with a juridical-normative and socio-political framework, this study relies on a literature review involving laws and regulations, court decisions, official state documents, and national and international academic works, combined with content analysis of religiously nuanced political narratives in media and public discourse. The findings indicate that harmony is not a natural social condition but a socio-political construction that is vulnerable to instrumentalization by electoral interests. FKUB and harmony-related regulations tend to remain normative and less effective in the absence of substantive justice. Nonetheless, harmony still holds potential as strategic capital for democracy if it is developed through a framework of justice, religious political literacy, and inclusive democratic governance.

This research aims to analyze the structure and identify various forms of linguistic errors found in students’ research reports. A qualitative approach with a descriptive method was employed, using documentation studies on three different students’ research reports as the primary data. The findings indicate discrepancies in the text structure, such as unsystematic composition of the introduction, methodology, results, discussion, and conclusion sections. Furthermore, various linguistic errors were identified, including spelling, punctuation, diction, ineffective sentence construction, and inconsistencies in citations and references. Other identified issues include content duplication, technical errors in word processing features, and lack of relevance in the theoretical review. The implications of this research emphasize the necessity of improving the quality of research report writing through strengthened academic writing curricula, structured mentoring, the use of reference management technology, and a disciplined scientific literacy culture. This study is expected to serve as an evaluation tool for students, lecturers, and study programs to enhance the standards of scientific writing in higher education.

Slums are an urban issue that arises due to rapid population growth and the limited capacity of local governments to provide adequate housing and basic infrastructure. This leads to areas with low environmental quality, limited access, poor drainage, and high socio-economic vulnerability. A similar phenomenon occurs in Jambi City, which requires a sustainable handling strategy. This study aims to analyze the strategies implemented by the Department of Public Housing and Settlement Areas of Jambi City in addressing slums and assess their contribution to environmental quality. A descriptive qualitative approach was used to understand the policies, program implementation mechanisms, and institutional challenges. Data was collected through interviews with government officials, field observations, and analysis of planning documents. The results indicate that the strategy focuses on improving basic infrastructure, such as road construction, drainage rehabilitation, and the provision of settlement facilities. This program enhances environmental quality and accessibility but faces challenges such as budget limitations, suboptimal inter-agency coordination, and the socio-economic conditions of the community. Addressing slums requires a more comprehensive approach, including collaborative governance, increased community participation, and adaptive policies to ensure sustainable improvements.

An essential stage in road infrastructure development is land acquisition, which frequently causes project delays due to its complex legal, social, and economic challenges. This study aims to identify the factors that hinder the land acquisition process in the Manado Outer Ring Road (MORR) 3 Phase 4 Construction Project and to assess how these constraints affect the progress of construction activities. The research was conducted using a qualitative case study approach, with data collected through field observations, document reviews, and interviews. The findings indicate that delays in land acquisition are caused by discrepancies in legal status and land ownership, differing perceptions of compensation value, insufficient public socialization, and weak institutional coordination. These issues lead to disruptions in the construction schedule and potential increases in project costs. The study demonstrates that land acquisition necessitates a more cohesive strategy, facilitated by enhanced communication and community engagement, fortified land acquisition management frameworks, and precise verification of ownership data. The results indicate that there must be broader mitigation strategies to prevent similar challenges in future infrastructure projects.

This study evaluates the implementation of spot-check testing for road preservation works in Manado City, specifically on the Kairagi–Mapanget segment, the Manado City–Wori boundary, and the Liwas Terminal Access Road, to identify existing problems and assess the effectiveness of engineering-based mitigation efforts. The objective is to examine construction quality compliance with technical specifications and identify operational challenges encountered on site. The methodology encompasses the measurement of asphalt layer thickness and density via a core drill, the examination of contract documents, the analysis of laboratory test results, and the execution of field observations. The findings show that most samples meet the required standards, although several locations require corrective action. Challenges arise from weather conditions, heavy traffic, equipment limitations, and the need for adaptation to updated technical regulations. Operational mitigation strategies, staff training, the use of core drill technology, and digital documentation were found to enhance accuracy and efficiency in evaluation. The research demonstrates the value of stakeholder collaboration and capacity building in supporting quality control for road preservation works. A multidimensional approach is effective in resolving technical and operational complexities in urban road projects.

This study examines the construction of heroism in the character of Joshua Taylor in The Creator (2023) using Christopher Vogler’s Hero’s Journey framework. In modern cinema, heroism is no longer limited to physical strength or traditional bravery but is often defined through moral struggle, emotional conflict, and ethical decisions in complex situations. Joshua represents a modern hero whose journey unfolds amid a global conflict between humans and artificial intelligence (AI). This research applies a qualitative descriptive method with a structural mapping technique to analyze Joshua’s narrative progression across the stages of Vogler’s Hero’s Journey. The findings show that Joshua’s heroism is constructed through moral transformation, sacrifice, and his shift from a disillusioned soldier to a protector figure who prioritizes life and empathy over ideology. His journey highlights that modern heroism is rooted in ethical awareness and personal redemption rather than dominance or power, it reflects cinematic developments in depicting heroism that are more relevant to today's social and technological context.

Background: Hand grip strength is an essential indicator of physical capacity and nutritional status that can identify obesity risk. Adipose tissue accumulation in central obesity contributes to decreased hand grip strength quality through impaired muscle force transmission. Previous studies showed inconsistent results regarding the relationship between waist circumference and hand grip strength, especially in populations with high physical activity. Objective: To analyze the relationship between waist circumference and hand grip strength in male construction workers with high physical activity in Medan City. Methods: This descriptive-analytic study with cross-sectional design involved 100 male construction workers aged 30-39 years selected using purposive sampling technique. Waist circumference was measured using measuring tape, while hand grip strength was measured using handgrip dynamometer. Data analysis used Chi-Square test with significance level α=0.05. Results: The majority of respondents had normal waist circumference (64%) with mode 70 cm and normal grip strength category (53%) with mode 41.7 kg. Chi-Square test showed significant relationship between waist circumference and hand grip strength (p=0.039). Conclusion: There is a significant relationship between waist circumference and hand grip strength in construction workers. High physical activity does not completely prevent central obesity, therefore nutritional management and health education programs are needed for optimization of body composition and muscle functional capacity.

The increasing demand for housing in tropical regions requires building materials that are fast to apply, environmentally friendly, and resilient to extreme climate conditions as well as disaster risks. Conventional interlocking bricks are often chosen for their ease of construction, yet they still face challenges such as moisture and early cracking. This study proposes the innovation of the Hybrid Living Green Brick, a combination of lightweight bricks made from rice husk ash and fly ash waste (FRCB) with a biological layer of cyanobacteria. FRCB improves compressive strength by approximately 30% with the addition of 5% rice husk ash, achieving 65 kg/cm², thereby meeting Class 50 requirements (≥50 kg/cm²) according to SNI-15-2094-2000. The incorporation of 3% cyanobacteria provides an additional though not significant strength improvement, while still within the Class 50 category. It also reduces brick weight by 4.3%, with further optimization potential through cyanobacteria integration, and lowers carbon emissions from the firing process. Cyanobacteria induce the formation of CaCO₃ layers that seal pores, reduce water absorption by an average of 10%, and provide self-healing properties for microcracks. Preliminary observations indicate that FRCB offers stable mechanical performance, while biological activity was observed on the 7th day with the formation of pale-white mineral layers continuing until the 28th day. This hybrid innovation shows potential to support sustainable and disaster-resilient tropical construction by combining the mechanical strength of waste-based materials with the biological durability of cyanobacteria against extreme climates. Despite challenges related to moisture control and production standardization, the Hybrid Living Green Brick concept opens new pathways for developing environmentally friendly construction materials that are more adaptive to disaster-prone tropical conditions.

Introduction: Maximal oxygen volume (VO2max) is the capability of the cardiorespiratory system to deliver oxygen to muscle mitochondria, which is directly proportional to the level of stamina and is obtained from physical activity. Central obesity, which is characterized by excessive accumulation of visceral fat, can cause decreased stamina, so individuals with central obesity tend to have lower VO2max values. VO2max values can be determined by body composition, such as waist circumference, which is an indicator of central obesity. Methods: This study used an observational analytical design with a cross-sectional approach and involved 54 male respondents with high physical activity jobs who worked as building construction workers in Medan City, North Sumatra Province. Waist circumference measurements were carried out using a measuring tape, while VO2max was assessed using a 6-minute walk test. Statistical analysis was performed using the Spearman correlation test with a significance level of 0.05. Results: A total of 47 respondents (87%) had a normal waist circumference, 31 respondents (57.4%) had a fair VO2max, and 16 respondents (29.6%) had an average VO2max. The analysis showed a significant relationship between waist circumference and VO2max, with a P value of 0.000 (P<0.05) and R = -0.658. Conclusion: There is a strong and significant negative correlation between waist circumference and VO2max. This indicates that a larger waist circumference results in a lower VO2max, and a smaller waist circumference results in a higher VO2max.

This study analyzes the construction of criminal liability in the crime of handling stolen goods, focusing on situations where the perpetrator purchases or receives goods without knowing they are the result of a crime, especially when the economic value is relatively small, i.e., below Rp5,000,000. This normative study uses a legislative approach by examining Article 591 of Law Number 1 of 2023 on the Criminal Code (KUHP), as well as a conceptual approach to the theory of fault (schuld) and the principle of proportionality. The study's findings show that in transactions involving low-value goods, proving the subjective element of "knowing or should have known" becomes highly problematic because the element of intent (dolus) is often not met without objective suspicious indications. The concept of price fairness plays a key role as the primary indicator of normal transactions and weakens the assumption that the perpetrator should suspect the illegal origin of the goods. This study recommends that law enforcement consider using non-criminal mechanisms, such as restitution or mediation, to achieve substantive justice and avoid excessive criminalization.

Indonesia’s Oil and gas project construction continue face challenges notably delays that lead to underperformance. This study tries to describe the factors that causing delays in EPC oil and gas project in Indonesia from project management view. Started by overall study on cause of delays in construction worldwide, thus phenomenon on neighboring country (Malaysia) where Indonesian workers involved, then study continues with factors in Indonesia as overall, and include specific project which are South Sumatera and Sumbawa. Three main factors are always present in the cause of delays in EPC Project in Indonesia namely; contractor’s financial problem in funding the project, poor project planning and estimation leads to unrealistic determination of the duration, and ineffective change management by owner in project showed in resolving contract dispute, requirement changes, and dispute in understanding in contract articles. These factors are clearly present in EPC projects in Indonesia as main contributor in project delays together with two additional factors namely legal awareness and social community problems.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Waste management at the village level still faces various challenges, particularly related to the practice of open burning, which causes environmental pollution and health risks. This condition reflects a gap between the concept of sustainable waste management within the framework of the Sustainable Development Goals (SDGs) and the social reality of local communities. This community service activity aims to implement a low-smoke waste burning container as a community-based waste management innovation and to analyze its contribution to the achievement of the SDGs in Nglaris Village. The method applied was a participatory approach involving observation, socialization, design and construction of the burning container, assistance, and program evaluation. The results indicate that the implementation of the low-smoke burning container reduces the intensity of smoke emissions, increases community participation, and encourages behavioral changes in waste management practices. The program also contributes to improving the quality of the living environment and supports the achievement of SDGs, particularly in environmental, health, and sustainable settlement aspects. These findings demonstrate that simple technological innovations adapted to local social conditions can serve as a model for sustainable waste management at the village level.

The phenomenon of Fear of Missing Out (FOMO) has become increasingly prominent among Generation Z due to the high intensity of social media use. Social media serves not only as a communication tool but also as a space for identity construction and the pursuit of social validation. Exposure to influencer content portraying ideal lifestyles, social achievements, and trending activities encourages individuals to remain constantly connected in order to avoid feeling left behind in digital communities. This study aims to analyze the influence of social media influencer content on the level of FOMO among Generation Z. The research employs a qualitative descriptive approach using a literature review method by examining relevant national and international academic journals published within the last five years. Data were analyzed by identifying patterns linking influencer content exposure, psychological mechanisms of FOMO, and its impact on Generation Z’s behavior and psychological well-being. The findings indicate that influencer content significantly contributes to social comparison processes and increases the need for digital validation, such as likes and comments, which are perceived as indicators of social acceptance. This condition strengthens FOMO tendencies and leads to excessive digital engagement, consumptive behavior, and psychological pressure. The discussion highlights that social media algorithms further intensify this cycle by repeatedly promoting popular and viral content. In conclusion, influencer content plays a crucial role in intensifying FOMO among Generation Z, emphasizing the importance of digital literacy and critical awareness to mitigate its negative effects.