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Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.

Penelitian ini bertujuan untuk mengetahui kepuasan kinerja karyawan terhadap fasilitas kantor pada PT. ATOZ MANDIRI PERKASA. Untuk mengetahui pentingnya fasilitas kantor dalam meningkatkan kinerja kartyawan pada PT. ATOZ MANDIRI PERKASA. Penelitian ini menggunakan penelitian dengan metode kualitatif melalui pendekatan studi kasus. Teknik pengambilan data yang dilakukan melalui survey, dan pengamatan. Subyek penelitian 10 karyawan pada perusahaan PT. ATOZ MANDIRI PERKASA. Hasil penelitian yang sudah dilakukan peneliti menunjukan Fasilitas kantor memiliki dampak yang baik dalam meningkatkan kinerja karyawan Perusahaan PT. ATOZ MANDIRI PERKASA. Hal ini mengindikasi perusahaan untuk lebih memperhatikan dan memahami pemberian fasilitas apa yang yang diperlukan dan dibutuhkan guna menunjang keberlangsungan kinerja kerja karyawan, maka dapat meningkatkan kinerja karyawan dan tujuan perusahaan dapat tercapai.

The concept of the smart city has emerged as a strategic response to rapid urbanization, increasing population density, and escalating environmental degradation. It is designed to create more efficient urban management through the integration of information and communication technologies, with the primary goal of enhancing public services, optimizing resource use, and improving citizens’ quality of life. One of its most significant promises is its potential to mitigate ecological challenges, particularly in monitoring and reducing air pollution levels. This study aims to analyze the impact of smart city implementation on urban ecology and quality of life, focusing on air quality as a key indicator. A quantitative comparative approach was applied, using both primary data from air quality measurements PM2.5, CO₂, NO₂, and AQI and secondary data from government reports, environmental agencies, and academic publications. The research was conducted in five major Asian cities recognized for adopting smart city initiatives. The results reveal varied outcomes: Tokyo and Kuala Lumpur demonstrated substantial improvements in air quality and livability, while Beijing and New Delhi continued to struggle with severe pollution. Jakarta showed partial progress, though improvements remain limited. These findings indicate that while technology is critical, it alone does not ensure ecological sustainability. Effective governance, public participation, and context-based strategies are equally crucial. This study highlights the need for smart city policies to prioritize ecological resilience and human well-being as central elements of sustainable urban development.

The purpose of this study is to discuss how a servant leader is an honest, responsible leader and can delegate tasks to his subordinates. Higher education rectors in implementing servant leadership can also increase the satisfaction and performance of the lecturers they lead. Work discipline can encourage the creation of satisfaction and performance of lecturers in tertiary institutions. This research was conducted with the aim of knowing the impact of work discipline, compensation, servant leadership and job satisfaction on the performance of lecturers at the Indonesian Muslim University. This study used a quantitative approach with a total of 52 respondents as research subjects. Methods of data processing using path analysis (path analysis) and descriptive statistical methods. From the results of the study it was concluded that servant leadership does not have an effect on job satisfaction, compensation has a positive effect on employee performance, the greater the compensation, the greater the employee morale, work discipline has a positive effect on job satisfaction, servant leadership has a positive effect on lecturer performance, discipline work has a positive effect on lecturer performance, and job satisfaction has no effect on lecturer performance..    

Riset ini bertujuan untuk menyelidiki pengaruh dari kepirbadian merek dan pengalaman yang dihasilkan merek pada pembentukan ikatan emosional merek pada merek Starbuck. Penyelenggaran survey dilakukan secara daring kepada 272 pelanggan Starbucks di kota Malang. Data hasil survey dianalisis menggunakan metode regresi linear ganda pada SPSS 2022. Hasil analisis memperlihatkan bahwa faktor kepribadian merek dan pengalaman merek secara parsial berpengaruh terhadap pembentukan ikatan emosional merek. Diantara keduanya, kepribadian merek ditemukan lebih dominan berdampak pada ikatan emosional merek. Namun, kedua variabel hanya memiliki dampak sebesar 29,8% terhadap ikatan emosional merek. Hal ini berarti faktor kepribadian merek lebih berperan pada pembentukan ikatan emosional merek pada pelanggan Starbuck di Malang. Hasil studi juga menyarankan agar Starbucks perlu lebih memahami kebutuhan pelanggan yang berusia 21-35 tahun. Adanya pergeseran generasi konsumen dari Milenial ke generasi Z dapat menghasilkan perbedaan kebutuhan dan persepektif terhadap kepribadian merek dan pengalaman merek, yang pada akhirnya akan dapat menciptakan peningkatan pada ikatan emosional merek.

Chronic energy shortage in pregnant women can have a number of consequences significant negative impacts on the health and development of the mother and the fetus. The study aims to analyze the impact of chronic energy deficiency on pregnant women based on an overview of the existing literature. The study involved analysis and synthesis of a variety of reliable sources that included scientific research and related health reports. Results of literature reviews suggest that chronic energy deficiency in pregnant women can lead to a variety of health problems. Pregnant women who experience chronic energy shortages have a higher risk of experiencing persistent fatigue, unwanted weight loss, and a decrease in physical strength. In addition, chronic energy shortages can also cause problems on the mother’s immune system, increase the risk of infection, and affect the body’s ability to recover after childbirth. To raise awareness about the dangers of chronic energy shortages on pregnant women, further research is needed to understand the underlying mechanisms and the effectiveness of appropriate interventions. Thus, this information can be used to improve prenatal care and provide the necessary support for pregnant women to ensure optimal health and development for the mother and fetus.

Diarrhea is an endemic disease in Indonesia and is also a potential illness of outbreaks that is often accompanied by death. This study aims to determine the effect of clean water sources, handwashing behavior with soap and the use of healthy latrines.The design of this research is observational analytic research using cross sectional approach. The population in this study is the head of the family in the neighborhood of Sumbawa Village, Tanjung Sub-District, Rasanae Barat Kota Bima, which amounts to 673 families. The sample in this study was 249 HH obtained by using simple random sampling technique and in the analysis by using multiple logistic regression test. The results of this study are all variables of this study meaningful, namely: the source of clean water effect on the occurrence of diarrhea (p value = 0,000 <0.05), handwashing behavior with soap has an effect on the occurrence of diarrhea (p value = 0,000 <0,05) Healthy latrines have an effect on the occurrence of diarrhea (p value = 0.002 <0.05). Conclusion in this research: 1) There is influence of source of clean water. 2) there is influence of handwashing behavior with soap. 3) the use of healthy latrines. Suggested: 1) For health service to make policy about PHBS and provide water absorbent tool called Water Softener. 2) For puskesmas to improve the extension of PHBS. 3) For kelurahan to make health program about PHBS and submit to health service. 4) For the community to want to apply PHBS to prevent the occurrence of disease, especially diarrhea diseases. 5) For other researchers need further research with research design and different variables to know other factors that affect the occurrence of diarrhea.

Financial distress is an unstable company condition, where the company has a lack of funds to pay its obligations. This instability can cause the company to lead to bankruptcy. According to Hariyani (2011) & Aprilita (2013) the success of M&A can be influenced by the state of the company in a good position. Chen, An-Shing, et al. (2018) stated that companies with low financial distress have more opportunities to achieve M&A success.

In an agency that has not used an Information System, usually the preparation of the report is often not on time and the presentation of the report often experiences errors in recording the nominal amount of the transaction. Fulfillment of the information needs of the management at a certain time cannot be fulfilled because the data is still in the form of a lot of paper archives, so that in searching for the data it is difficult, therefore agencies can experience delays in providing transaction report data to superiors. An agency must use a lot of computers as a means of supporting the office. In order to assist in maximizing management performance in matters of financial reporting. In this case agencies can take advantage of several applications that can be used, one of which is an Information System that can assist in recording financial transactions. Information systems that must be able to include a series of collections - a collection of reports on cash source activities and a summary of receipts, cash disbursements for a certain period to present information on the use of cash with the aim of reporting to internal parties as a basis for making decisions about plans for the future.

This study aims to determine and analyze the position of force majeure in murabahah contracts and how the implementation of force majeure in murabahah contracts in Sharia Financial Institutions. This study uses normative legal research supported by empirical data. Data collection techniques used by the author is the study of literature documents that are examined from books, literature, journals, and legislation. The conclusion of this research is first, the position of force majeure in the murabahah contract is a necessity to anticipate unwanted and dangerous circumstances, which are beyond the authority of the parties in the murabahah contract. In addition, Islamic law also regulates positions related to force majeure that is known as dharurah, which means damaging or giving harm. Second, the implementation of force majeure in the murabahah contract at the Sharia Financial Institution has already been applied in the contract or agreement by the parties. Force majeure clause becomes a reason not to charge the parties for losses arising from force majeure events that occur. Something that is allowed due to dharurah conditions, must be completed according to the required size restrictions.

Indonesia sebagai negara yang masih tergolong ke dalam negara berkembang tentu sangat membutuhkan pertumbuhan ekonomi yang lebih pesat lagi. Guna mengembangkan perekonomian di Indonesia, pemerintah memerlukan adanya kegiatan investasi atau yang dikenal sebagai kegiatan penanaman modal di Indonesia. Untuk menjaga agar kegiatan penanaman modal di Indonesia dapat memberikan kepastian hukum khususnya terhadap Penanam Modal Asing yang akan menanamkan modalnya di Indonesia, maka pemerintah Indonesia mengeluarkan sebuah peraturan perundang-undangan yang dikenal dengan Undang-undang Nomor Nomor 25 Tahun 2007 tentang Penanaman Modal. Di dalam peraturan itu diatur jelas mengenai prinsip non-diskriminasi yang akan diberikan oleh pemerintah Indonesia kepada Penanam Modal Asing ataupun Penanam Modal dalam Negeri untuk menciptakan kegiatan investasi yang adil bagi para pihak. Lahirnya Undang-undang Nomor Nomor 25 Tahun 2007 yang memuat tentang prinsip non-diskriminasi membawa manfaat bagi kegiatan investasi di Indonesia. Penelitian ini dilakukan dengan tujuan agar bisa memberikan manfaat kepada pembaca baik mahasiswa ataupun masyarakat umum terkait dengan manfaat prinsip non-diskriminasi di dalam kegiatan investasi di Indonesia. Penelitian ini menemukan hasil bahwa memang prinsip non-diskriminasi di dalam Undang-undang Nomor Nomor 25 Tahun 2007 memberikan berbagai dampak yang positif bagi kegiatan investasi di Indonesia.

Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.

The purpose of this study was to examine the impact of work motivation variables on employee performance at PDAM Tirta Langkisau. to examine the impact of competency variables on employee performance at PDAM Tirta Langkisau. Collecting data by distributing questionnaires to 50 respondents using saturated sampling technique, in which all members of the population are sampled, using instrument testing (validity test and reliability test), descriptive analysis, classic assumption test (normality test, multicollinearity test and heteroscedasticity test) multiple linear regression and t test, with the help of the SPSS application. The results of the study show that work motivation has a positive and significant effect on employee performance at PDAM Tirta Langkisau, competence has a positive and significant effect on employee performance at PDAM Tirta Langkisau. Which means the first hypothesis is accepted and the second hypothesis is accepted.

The purpose of this study was to examine the impact of attractions and facilities on the decision to visit Halal Tourism in Padang City. This type of research uses quantitative methods. Data collection through distributing questionnaires to 108 respondents using accidental sampling technique. By using instrument testing (validity test and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and hypothesis testing with the help of the SPSS application. The results of this study indicate that attractiveness has a positive and significant effect on the decision to visit, and facilities have a positive and significant effect on the decision to visit. So it can be concluded in this study that it was found that the variables of attractiveness and facilities had a positive and significant effect on the decision to visit Halal Tourism in Padang City.

Dimasa yang serba modern ini Perubahan terjadi dalam kehidupan bermasyarakat di seluruh penjuru yang ada di dunia ini merupakan suatu kondisi yang sangatlah normal, dampak serta pengaruh yang terjadi tersebut menyebar dengan cepat ke belahan lain dunia ini, hal tersebut juga bagian dari berkembangnya komunikasi yang kian modern. Munculnya banyak inovasi penemuan baru yang ada di bidang teknologi, terjadinya proses perubahan yang cepat atau biasa dinamakan dengan revolusi, modernisasi dan yang terjadi kedepanya dalam suatu daerah, memungkinkan kita secara cepat dan efisien dapat mengetahui berbagai informasi yang kita butuhkan. Kemajuan tersebut tentunya juga tidak luput dari peran kemajuan dalam bidang perindustrian yang menghasilkan teknologi tersebut. Berbagai kemajuan yang terjadi menyangkup berbagai aspek itu dinamakan modernisasi. Modernisasi yang muncul di bidang industri dinamakan industrialisasi. Tentu banyak efek positif yang dapat diambil dari proses industrialisasi itu. Namun, dilain sisi tentu juga menyebabkan dampak negatif ataupun meningkatnya risiko yang muncul didalam masyarakat. Risiko yang muncul didalam lingkungan masyarakat merupakan konsekuensi yang harus diterima oleh masyarakat sekitar baik yang terlibat maupun tidak sebagai bentuk dari dampak dari adanya industri. Pada kasus ini teori masyarakat risiko digunakan sebagai acuan yang digunakan didalam eb sebagai bentuk dari pencegahan dari dampak yang mungkin saja timbul. Sebab dalam suatu kegiatan atau aktivitas tentu ada yang namanya risiko walau sekecil apapun pasti terkandung unsur risiko didalamnya. Mengapa risiko sangat penting untuk diminimalisir sebab risiko merupakan suatu bentuk ketidakpastian yang muncul didalam suatu hal dan memiliki unsur bahaya didalamnya. Oleh karena itu risiko sangatlah penting untuk diminimalisir karena bahaya yang memungkinkan datang dimana saja, kapan saja dan kepada siapa saja.

This study aims to provide an overview of the suitability of machining engineering majors in the world of work. When the Covid-19 case is on the increase, especially in Indonesia, many graduates of vocational high schools have difficulty finding jobs according to the majors they are interested in, especially in the field of machining engineering expertise. This research method uses descriptive quantitative methods with field data obtained from the results of questionnaires distributed to vocational high school students in the field of machining engineering expertise so that 33 respondents can be analyzed. The results of the study show that there is suitability and incompatibility in finding work due to the impact of Covid-19, factors that can cause this such as students' lack of understanding of distance learning when affected by the Covid-19 outbreak and remote practicum which hinders the growth of students' competence that should be obtained to enter the world of work. In addition, the lack of information related to the world of work was also felt by students when the Covid-19 outbreak attacked Indonesia. Therefore, this research was conducted to find out how suitable graduates of vocational high schools are in finding jobs and in accordance with what they are interested in in their areas of expertise

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017- 2021. The method of determining the sample used was purposive sampling. The sample used was 13 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had did not a significant effect on financial performance (ROA). Whereas company size (Ln Total Assets) have negative a significant effect on financial performance (ROA).

The misdiagnosis of student problems by guidance counselors or BK teachers is a serious concern in counseling services at MAN 4 Medan. This study aims to identify the forms of misdiagnosis of student problems by guidance counselors or BK teachers, the impacts of misdiagnosis, and appropriate handling efforts in BK services at MAN 4 Medan. This study used a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The informants in this study were three guidance counselors or BK teachers and ten students from grades X and XI. Data were analyzed using qualitative data analysis techniques. The results showed that the forms of misdiagnosis of student problems by guidance counselors or BK teachers consisted of three types, namely errors in identifying problems, errors in evaluating problems, and errors in determining actions. The impact of misdiagnosis was the incorrect handling of student problems, resulting in problems not being resolved well and potentially worsening the situation for students. Appropriate handling efforts in BK services at MAN 4 Medan include improving the quality of training and supervision for guidance counselors or BK teachers, increasing collaboration between guidance counselors or BK teachers and subject teachers and parents, and increasing the utilization of information and communication technology in counseling services. In conclusion, misdiagnosis of student problems by guidance counselors or BK teachers has a significant impact on students and requires appropriate handling efforts in BK services. Therefore, there needs to be serious attention to the implementation of BK services at MAN 4 Medan to avoid misdiagnosis that can harm students.

Narcissistic attitudes usually develop in adolescence, where students are looking for self-identity and pay attention to their self-image. Second, social media and popular culture that highlight self-interest and public recognition can also reinforce narcissistic attitudes. Third, the impact of students' narcissistic attitudes can affect their social relations with other people, both in the family, school and community environment. In the school environment, students with narcissistic attitudes tend to pay less attention to the needs and feelings of others, and to focus more on themselves. This can make it difficult for these students to work together in groups or teams, because they tend to want to be the center of attention and take over decisions. In the long term, this can hinder students' ability to develop social skills and build healthy interpersonal relationships. In addition, students with narcissistic attitudes may also experience difficulties in maintaining their social relationships with peers. They tend to be less sensitive to other people's feelings and more easily see others as tools to achieve their own goals. This can cause conflict and tension in social relationships, as well as make it difficult for students to build closeness and trust with others.