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This qualitative research aims to investigate the intricate interplay between intellectual capital, human capital, AI integration, and tax incentives concerning company growth. Employing a holistic approach, the study conceptualizes a comprehensive model to understand the dynamic relationships among these variables. Through purposive sampling, data are gathered from a diverse range of companies across industries. Utilizing thematic analysis, the data is systematically scrutinized to unveil patterns and insights. Preliminary findings suggest that intellectual capital and human capital serve as crucial drivers, augmented by the strategic integration of AI and favorable tax incentives. The study contributes to a nuanced understanding of the factors influencing company growth in the contemporary business landscape.

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.

Technical advances in computer applications have led to the creation of these library information systems, which are anticipated to support and facilitate the human workforce. It is anticipated that this technology will help with daily tasks in an effective and efficient manner as well. The subject of this study is the library system. There are obstacles in UPT Library SMP 34 GRESIK, and one of them is that the library still uses its service manual procedures, indicating the need innovation and change in the form of a cohesive system to accompany and prepare children in the classroom The library service information system provided by this network-based library information system should make it easier for students to find information and check out books, as well as for librarians to manage information about books and student loans. The waterfall approach was used by the author. To create this internet-based library resource system. The process of implementing this library information system begins with soft requirement analysis, prioritizing the process of borrowing books. Waterfall design techniques are used throughout the design stage, which involves creating a database with MySQL and building a user interface. Relationships are built in the database architecture using Entity Relationship Diagrams and Logic Relationship database (Database) structures.

The purpose of writing this paper is to study and obtain information on several work relationships in public services and how to overcome these various problems. Bureaucratic Pathology is a disease that eats away at the very foundations of life in a bureaucracy. Bureaucracy is synonymous with the impression of long and convoluted processes, as a result bureaucracy gets a negative image. There are realities experienced in the government bureaucratic environment, such as tortuous work procedures, uneven workload, slow, inefficient, rigid, lack of transparency, corrupt behavior, these conditions are described as sick bureaucracy or bureaucratic pathology. Research is used to determine the conditions and various kinds of bureaucratic pathological practices in Indonesia and how to prevent them in order to create an efficient bureaucracy. The method used in this research is a qualitative approach using literature study techniques. The research results show that the bureaucratic journey in Indonesia is closely related to national culture and is influenced by existing cultural problems. Culture and habits are difficult to change because they are closely related to aspects of morality, this is the beginning of the emergence of symptoms of bureaucratic pathology. The culture of extortion, bribery, slow service, complicated procedures, corruption, collusion and nepotism has become a habit for the Indonesian people. Therefore, efforts that can be made to prevent bureaucratic pathology are by changing the position and role of the bureaucracy that has been implemented so far. Apart from that, applying the principles of good governance can prevent bureaucratic pathology, especially corruption, collusion and nepotism, to create an efficient bureaucracy.

Real Work Lecture (KKN) activities are the role of students in implementing the khataman qur'an form of community service. The Real Work Lecture (KKN) of Sunan Giri Surabaya University group nineteen was held at the Griyo Mapan Sentosa Mosque Foundation, Waru District, Sidoarjo Regency. The Sunan Giri Surabaya University KKN team took an educational work program related to religion at the Griyo Mapan Sentosa Mosque Foundation. Religious knowledge must be fostered from a young age, activities in this religious field are carried out and will always exist in the lives of local people in the Griyo Mapan Sentosa Mosque Foundation area, Waru District, Sidoarjo Regency. This study uses qualitative methods and uses observation techniques and data collection by documenting activities that have been carried out. This program can be carried out well because students are able to establish good relationships with Griyo Mapan Sentosa residents and empower themselves.

Psychological well-being indicates an individual's ability to make life decisions independently, master their environment, establish positive relationships with other people, determine and achieve life goals, accept themselves positively, and develop their potential gradually. This research aims to determine the influence of self-concept and forgiveness on psychological well-being. This research uses quantitative methods. The subjects in this research were 134 students of the psychology study program at the Islamic University "45" Bekasi. The sampling technique used is simple random sampling. The data analysis technique used is multiple linear regression. The results of this research show that the F test result is a calculated F value = 153.579 with a significance value of 0.000 < 0.05 and the R2 value shows that self-concept contributes 70.1% to psychological well-being. Self-concept has a significant influence on psychological well-being, while forgiveness does not have a significant influence.

The aim of this research is to determine the development of business feasibility studies for Community House MSMEs. This research uses descriptive qualitative research methods. The object of this research is Community House MSMEs. The results of this research are that Rumah Masyarakat MSMEs have a business license and are legally registered, the market and marketing aspects of Rumah Masyarakat have good market and marketing strategies so that now their products have been sold to various regions in Indonesia and even abroad such as Malaysia and Singapore, from the technical and technological aspects, community houses also have a system that runs well so that production and sales activities run smoothly, then the management aspect of Community Houses has a clear organizational structure and job description and also has definite criteria for recruiting candidates. employees, from the financial aspect Rumah Masyarakat started its business with the trust of its relationships, and as seen from the income and sales of RumahCommunity products which continue to increase, RumahCommunity can be said to be feasible and successful in running its business.

This research reveals that the use of Indonesian in Shopee advertising is a relevant strategy and has a positive impact. The accuracy of linguistic context is the main focus, reflecting wise policies in capturing linguistic diversity in Indonesia. Understanding dialects, phrases and linguistic norms in each region is the main key in creating appropriate and relevant messages. Shopee succeeded in tailoring messages well, in depth, and connecting with consumers from various walks of life, creating significant personal closeness. Language diversity in Indonesia is recognized as the key to success, ensuring that Shopee advertising is not only a marketing effort, but also an authentic communication that is close to consumers' daily lives. Linguistic creativity is an important factor in attracting consumer attention. Puns, local humor and creative expressions create marketing messages that are interesting, entertaining and different from competitors. This creativity is not only a sweetening element, but also an effective strategy in building a positive, attractive and educational brand image. Shopee has successfully utilized Indonesian creatively, not only as a shopping platform, but also as a provider of entertaining and attention-grabbing content. This relevance is not just a communication tool, but also the foundation for building deep and meaningful relationships with consumers in diverse markets. This research highlights that Indonesian is not just words, but a force that can shape feelings, win the hearts of consumers, and create a positive impact in the world of e-commerce.

Bullying is an aggressive behavior that threatens and intimidates someone, often driven by an individual's sense of superiority. Research indicates that verbal bullying, especially among teenage girls, is associated with factors such as lack of family attention, social pressure, and exposure to violence through social media. The impact of bullying includes mental health disorders, disruptions in interpersonal relationships, and negative influences on education. Children who are victims of bullying face social challenges, fear of attending school, high absenteeism rates, and academic difficulties. The current era's developments have given rise to cyberbullying, resulting in serious implications for mental and physical health, as well as potential dangers to an individual's safety. Despite experiencing negative effects, some bullying victims still achieve satisfactory academic performance, demonstrating resilience. Solutions involve multi-party interventions, with roles for teachers, counselors, students, and parents. Teachers need to manage interactions in the classroom, counselors provide psychological support, and class discussions create an open environment. Parental involvement is crucial in providing support to students experiencing ostracism. All aim to create an inclusive classroom environment, minimize bullying, and promote positive behavior among young people.

The Problem Based Learning learning model is a learning model that begins with giving problems to students where the problems given are everyday experiences or have been experienced by students. Then students solve the problems given to gain new knowledge. It is expected that students are able to learn knowledge related to these problems, as well as students have skills in solving problems. The purpose of this research is to increase student motivation in PAI subjects at Perlaungan Islamic High School. The research method used is descriptive qualitative. The data collection techniques used are in-depth interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation and then drawing conclusions. The sources of data in this study are school principals, deputy heads of curricula, PAI teachers, and students. The results of the study show that: 1. Implementation of the Problem Based Learning learning model in PAI subjects at Perlaungan Islamic High School there are five stages, namely, student orientation to problems, organizing students to learn, guiding educators to search for data on a problem, developing and presenting the work , analyze and evaluate. 2. Student learning motivation, there are two learning motivations, namely, intrinsic motivation, intrinsic motivation there are three indicators namely, there is a desire and desire to succeed, there are encouragement and needs in learning, there are hopes and ideals, and extrinsic motivation, there are five extrinsic motivations indicators namely, there is appreciation in learning, there are interesting activities in learning, there is a conducive learning environment, teacher-student relationships, student-student relationships.    

The aim of this research is to prove empirically that earnings management mediates the implementation of corporate governance relationships and disclosure of corporate social responsibility in influencing the financial performance of manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2019 - 2022 period, either directly or indirectly. The proposed research problem refers to previous research and the existence of research gaps in previous research. In this research, seven hypotheses have been formulated using a purposive sampling method and using secondary data obtained from annual reports published by the BEI. Based on existing criteria, a sample of 31 manufacturing companies in the basic industrial and chemical sectors were "listed" on the IDX for the 2018 - 2021 period. This research shows the results obtained based on Partial Least Square - Structural Equation Model (PLS-SEM) analysis in the SmartPLS 3.0 program . The research results show that corporate governance has a significant positive influence on the company's financial performance.

Decisions mark the beginning of every action. In the context of educational organizations, decision making is directly related to the role of the school principal. As a manager, the principal has a key role in making decisions quickly, precisely and effectively, by utilizing data and information optimally to improve the performance of the educational environment. At Babakan Jamanis Integrated Middle School, the principal has succeeded in carrying out the decision-making process well. This can be seen from the stages carried out, including observation, data collection, planning and recording related to aspects of education in schools. The school principal also actively holds discussions with teachers to formulate policies, establish interpersonal relationships to manage events, provide ideas, involve teachers in training, and carry out supervision as part of management activities. All of these initiatives are reflected in teacher performance assessments which are not only useful for increasing teacher potential and performance, but also contribute to improving the quality of teaching and learning achievement at Babakan Jamanis Integrated Middle School.

Interpersonal perception has undergone a significant transformation in the digital era, especially through the influence of social media. The presence of social media has now influenced the way individuals understand, interact, and form interpersonal relationships. The writing in this journal uses descriptive qualitative research methods, namely research conducted to examine an object, a condition, a group of people, or other phenomena with natural or real conditions (without experimental situations) to create a systematic overview or detailed description that is factual and accurate. This research is a study intended to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions or thoughts of people individually or in groups through observation and literature study so that a complete picture of an event can be presented which is intended to expose and clarify a phenomenon that occurs. From the discussion of interpersonal perceptions that occur due to social media in this digital era, it can be related to several theories of communication psychology, namely informative theory and behaviorism theory.

Uric acid is a metabolic waste in the form of purine crystals that are naturally present in the blood. Normal uric acid levels in the blood of adult men are 3.5 – 7.2 mm/dl and in women 2.6 – 6.0 mg/dl. Purine substances are natural substances which are one of a group of chemical structures that make up DNA and RNA derived from the body's own production and from food. This study aims to determine the relationship of knowledge and behavior of the elderly to the prevention of increased gout at the Tampahan Health Center, Tampahan District, Toba Regency. This research was conducted from  Oktober to Desember 2023. Behavioral relationships. This research is a quantitative study using a Cross-sectional Design. The population in this study were all gout sufferers who came for treatment at the Tampahan Health Center, Tampahan  District, Toba Regency. The sample size was 35 respondents using a questionnaire. Data analysis used Chi-square test with significance level = 0.05. From the results of research on 35 respondents showed that the majority were knowledgeable enough as many as 20 people (57.1%), the majority of behavior was in the good category as many as 17 people (48.6%). While the majority for prevention in the good category were 27 people (80.0%). There is no relationship between the knowledge of the elderly about gout and the prevention of increased gout where X2 count < X2 table and there is a relationship between the behavior of the elderly with gout on the prevention of increased gout where the chi-square test X2 count > X2 table. For the elderly with gout to further increase their knowledge about preventing an increase in uric acid and pay attention to their health, especially in reducing consumption of high-protein foods and diligently self-examination to the health center.

This research aims to determine the motivation of the main character to travel to Europe in the novel 2,578.0 KM by Ayu Nugraheni. This novel tells about the motivation of the two main characters who both have problems and divert these problems by going on a tour of Europe. This research method is descriptive qualitative with data collection techniques using notes and reading novels which are the research object. Aspects such as internal conflict, relationships between characters, and story development are also considered to understand the motivation for the main character's trip to Europe in the context of the story. The results of the research describe the characters of Juni and Elio, as well as their motivation for traveling to Europe on the overall development of the story.    

The novel Sementara, Selamanya by Ika Natassa is a literary work that tells the story of the relationship between two husband and wife characters during the Covid-19 pandemic in 2020 which occurred in the city of Jakarta. Not only does it tell an interesting relationship between husband and wife, but this novel also provides a different perspective on the role of technology in helping to establish harmony between husband and wife, which requires them to be separated due to the ongoing pandemic. This paper aims to analyze the role of technology used in novel stories. The method used in this paper uses a hermeneutical approach. The results of research analysis using a hermeneutic approach provide a deeper interpretation of the technology in the novel. By using this approach, the research results provide a more in-depth picture of technology as well as the development of relationships and changes in traits between characters during the Covid-19 pandemic.

This research is entitled Efforts to Inherit the Likurai Dance Tradition as a Form of Local Wisdom in Malacca Regency. The problems in this research are: 1) What are the values of Local Wisdom in the Likurai Dance in Malacca Regency?, 2) What are the Efforts to Inherit the Likurai Dance Tradition as a form of Local Wisdom in Malacca Regency? The aim of this research is to find out the values of local wisdom in the Likurai dance in Malacca Regency, and to find out efforts to inherit the Likurai dance tradition in Malacca Regency. The research method used in this research is a qualitative descriptive approach. Qualitative research. The results of the research show that the likurai dance is a dance that has long had a tradition of cutting off the heads of enemies so that when they returned from the battlefield, they always carried the enemy's head as a symbol of victory. However, after the independence era, the tradition of beheading was abolished, however the likurai dance is still being preserved today through efforts. The local wisdom values that exist in the people of Malacca Regency are strong evidence of the unity of the people of Malacca Regency so that they remain close in establishing relationships, especially for the sake of progress in preserving Malacca culture in the likurai dance. The process of passing on the Likurai dance tradition to the next generation has made this spirit of struggle continue to be developed so that what is instilled from Likurai continues to be visible to the faces of the new generation, not only as a form of dance but also the values contained in it.

This research discusses the role of organizational communication in MPF Analog institutions in building relationships between other organizations with the aim of exploring the role that affects the success or failure of organizational communication in building relationships or relationships with other organizations. This research uses the literature review method (library research). The quotations in this paper are based on expert opinions and the results of previous research on organizational communication. This research provides insight into how organizational communication can be used as an effective tool for building relationships between organizations and identifies areas for improvement. It includes recommendations for improving communication strategies and the development of stronger inter-organizational interactions.

This academic study explores the issue of identity uncertainty and mistaken identities in William Shakespeare's well-known farce, "The Comedy of Errors," critically. The story, which centers on two pairs of identical twins who were split up at birth, presents a number of humorous and confusing situations that are sparked by misidentification. The research explores the relevance of misidentification, the function of irony in these situations, and the interpersonal tensions and relationships among characters through the use of text analysis and a qualitative technique. This research, which is grounded on Erikson's psychological developmental model and incorporates dramatic aspects, demonstrates the enduring influence of Shakespeare's unique language style in illustrating the complex nature of mistaken identity.

Social media has a very important role in social relations in the digital era like today. Social media in social relations refers to the use of social media platforms to interact and communicate with other people. Social media allows individuals to interact with people from various backgrounds and expand their social networks. Apart from that, social media can also influence individuals' behavior and communication patterns in their social relationships. The use of social media can have positive impacts such as facilitating interaction and expanding relationships, but it can also have negative impacts such as spreading misinformation and decreasing privacy. The positive and negative impacts of social media must be taken into account. This research aims to analyze the influence of social media on social relationships in the digital era. The research method uses qualitative methods with a literature study type of research. The research results: 1) Increased interaction and use of social media, 2) Changes in communication patterns, 3) Positive and negative impacts of Social Media. Social media has a significant influence on social relationships in the digital era. As a researcher or user of social media, it is important to understand its impact and use it wisely