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This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.

Business legality is a very important component in the development of micro, small, and medium enterprises (MSMEs). Business legality provides MSME players with legal protection, easier access to financing, and greater opportunities for growth. The Business Identification Number (NIB) is the official identity of business actors used to obtain business licenses and commercial or operational permits through an integrated electronic licensing system, namely Online Single Submission (OSS). The objective of this community service program is to increase the understanding and awareness of MSME actors in Kelayu Selatan Village, Selong District, East Lombok Regency, regarding business legality, particularly the creation of an NIB. To support more efficient assistance tailored to the needs of each business operator, this activity was conducted door-to-door and included several stages, such as observation and data collection on MSMEs, dissemination of information on the importance of business legality, assistance in creating OSS accounts, and assistance in the application process until the issuance of the NIB. The results of the activity showed an increase in awareness and knowledge about the importance of business legality. It is hoped that this program will encourage MSMEs to transform into formal businesses that are competitive and sustainable.

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This community service program aims to introduce basic English vocabulary to Kindergarten students through the medium of bilingual songs. The background of this activity is the limitation of interactive learning media and the dominance of traditional methods that are less attractive for early childhood. Bilingual songs were chosen because they have a simple rhythm, easy to remember lyrics, and are able to create a fun and contextual learning atmosphere. The method used is the Participatory Action Learning System approach which includes the preparation stage, flexible action, and reflection. Bilingual songs are inserted at the transition moments of class activities and combined with simple movements to stimulate natural vocabulary acquisition. The results of the observations showed a significant improvement in children's language skills: most students were able to remember new vocabulary, enthusiasm for learning increased, and active participation in singing together was higher. Teachers also reported that the use of bilingual songs helped keep children's attention and created a positive learning atmosphere. Overall, this activity proves that bilingual songs are an effective, fun, and appropriate medium for children's developmental stages to strengthen mastery of basic English vocabulary. This program is recommended to be applied continuously in daily learning activities in kindergarten classrooms.

The purpose of this study is to discuss the introduction of the Pendet Dance in the Markandeya–Walailak cultural exchange program and to evaluate its effectiveness as a cross-cultural character education tool. To investigate program design, execution, and results, the study used a descriptive qualitative approach backed by the CIPP (Context, Input, Process, Product) evaluation model. During the cultural exchange activities, information was gathered through participant reflection, documentation, and observation. The results show that the program effectively combined the principles of character education with conventional performing arts. Thai students showed greater appreciation, tolerance, respect, and empathy for cultural diversity as well as a deeper comprehension of the Pendet Dance's meaning, symbolism, and cultural value. In addition, Indonesian students who served as facilitators saw improvements in their discipline, self-assurance, cultural adaptability, and communication abilities. The exercise emphasizes how traditional performing arts can be a powerful tool for international engagement and cultural diplomacy. All things considered, the program shows that cultural exchange programs can make a significant contribution to global character education, and it is advised that comparable projects be maintained and developed in subsequent international education partnerships.

This research focused on improving fine motor development in early childhood through creative learning activities that utilize recycled materials, designed and implemented using the ADDIE instructional model. The study involved children from class B2 at TK Prawidya Darma and was conducted systematically through five stages, namely analysis, design, development, implementation, and evaluation. Throughout the learning process, children were engaged in a variety of hands-on craft activities, including cutting, folding, gluing, and assembling recycled objects, which were intentionally structured to train hand–eye coordination, finger flexibility, and concentration. The results demonstrate that learning activities based on recycled materials offer rich and meaningful experiences for young learners. Children showed noticeable improvements in accuracy, independence, and creative expression while completing tasks. In addition, the use of recycled materials helped cultivate environmental awareness from an early age, as children learned the value of reusing everyday objects. The classroom atmosphere became more interactive and enjoyable, with students actively participating and showing enthusiasm during the activities. Overall, the findings indicate that creative recycling-based activities are effective in supporting fine motor skill development through enjoyable, practical, and environmentally friendly learning experiences. This study concludes that integrating recycled materials into creative activities can be an innovative, sustainable, and pedagogically valuable approach for early childhood education programs.

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

Fraudulent investment is a phenomenon that has become widespread among Indonesian society. The PKK mothers in Rt 5 Rw 2, Gayamsari sub-district, have not yet gained any knowledge or understanding about the dangers of fraudulent investments and their characteristics, nor have they received any knowledge or understanding related to financial literacy that could protect their families from the dangers of fraudulent investments. The PKK of Gayamsari sub-district urgently needs socialization on strategies to prevent being affected by fraudulent investments and to recognize the signs of such investments. In addition to fraudulent investments, they also feel the need to receive socialization about financial literacy and the characteristics of legal and safe investments, so that they can prevent becoming victims of fraudulent investments. Based on the problems that occur, solutions are needed to address them. The purpose of this community service activity is to provide understanding and knowledge about financial literacy so as not to fall into fraudulent investments. Partners are also given an understanding of safe and legal investments to avoid the dangers of fraudulent investments. The expected outcome of this service activity for the mothers of the PKK in Gayamsari sub-district is to understand the importance of financial literacy and the dangers of fraudulent investments along with their characteristics. It is hoped that the PKK mothers in Gayamsari sub-district will be wise in managing family finances by choosing safe investments for the future of their household and family, as well as being able to prevent becoming victims of fraudulent investment scams.

The Sustainable Development Goals (SDGs) are a global agenda that emphasizes the importance of balancing economic growth, social justice, and environmental sustainability. In Indonesia, the primary challenge in achieving the Sustainable Development Goals (SDGs) lies in the limited financing of sustainable development projects. Sukuk, particularly green sukuk, is a sharia-compliant financial instrument with the potential to provide an alternative solution to support funding for environmentally friendly projects and green infrastructure. This study aims to analyze the role of sukuk in financing sustainable development, identify its potential and implementation challenges, and compare it with other national financial instruments. This study employed a library research method through a literature review of books, scientific journals, articles, and empirical data related to sukuk development. The results show that demand for sukuk is increasing compared to conventional bonds and provides a competitive financing alternative based on sharia principles. However, its implementation still faces obstacles such as financial literacy, regulatory readiness, market liquidity, and limited institutional coordination. Strengthening regulations and stakeholder collaboration are necessary for sukuk to effectively support the achievement of the Sustainable Development Goals (SDGs).

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

The development of digital technology has encouraged companies to adjust their marketing strategies, one of which is by utilizing social media. Shopee, as one of the largest e-commerce platforms in Indonesia, actively uses social media to expand its market reach, enhance its brand image, and attract consumers. This study aims to analyze how Shopee uses social media in its marketing strategy, focusing on the types of strategies used and their effectiveness in influencing consumers. The research method used is a Google form. The analysis is conducted by collecting questionnaire results from people who have filled it out and comparing them with other results. The results show that Shopee uses social media through various approaches, such as collaborating with influencers, creating creative content, and running interactive promotional campaigns on platforms such as Instagram, TikTok, and YouTube. These strategies have proven effective in increasing brand awareness, building interactions with consumers, and encouraging customer loyalty and purchasing decisions. This study concludes that social media plays an important role in supporting the success of Shopee's marketing strategy. These findings are expected to serve as a reference for e-commerce companies and other businesses in developing effective digital marketing strategies.

This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.

This study aims to analyze and understand the development of the financial sector in Indonesia through a literature review covering four main aspects: banking, financial digitalization, fiscal reforms, and financial literacy, as well as their impact on economic growth and public welfare. This literature review summarizes various findings and theories regarding the dynamics of the financial sector in efforts to maintain economic stability in Indonesia. The research findings indicate that the development of the banking sector plays a significant role in driving economic growth, particularly in expanding access to financing and improving the ease of fund distribution. In addition, digitalization strengthens the growth of financial technology by expanding access to financial services. Ongoing development of technology policies aims to address challenges in financial digitalization to make it more effective and secure. Furthermore, well-targeted fiscal reforms aim to improve productivity and economic stability. Meanwhile, the public also needs to cultivate wiser financial behavior to maximize the utilization of financial services as part of enhancing financial literacy. In conclusion, the positive impact of the advancement of the financial sector benefits economic growth and public welfare in Indonesia. This study emphasizes the importance of fostering collaboration between government policies, digital innovation, strengthening financial institutions, and helping the public enhance their capabilities to create a more inclusive and sustainable financial ecosystem.

Technological advancements are making various activities easier, including product marketing for micro, small, and medium enterprises (MSMEs). One benefit of these technological advancements is the opportunity for MSMEs to market their products widely, effectively, and cost-effectively thru social media marketing. UMKM Bolu Gulung Hj. Enong is in a business position that is starting to become popular. The desire to remain a frequently discussed business and reach a wide range of consumers led to the implementation of optimal marketing strategies using social media. Utilization of social media to introduce products. The research method uses literature studies, article collection with relevant title selection, and articles published within the timeframe of 2020-2025. Conclusion: Social media reaches a wide market, quickly and cheaply. MSMEs like Bolu Gulung Hj. Enong, in the food industry, can promote their products thru social media to reach target markets in other regions and target users in various areas. However, there are several challenges with using social media marketing strategies, namely the business's lack of digital knowledge, communication errors, and the fact that it makes it easier for competitors to copy marketing strategies.

This research is motivated by the existence of factors that influence employee performance in a company. The aim of this study is to determine the influence of extrinsic motivation, self-efficacy, and work-life balance on the performance in the 12-cigarette production employees at PT Praoe Lajar Semarang. The population in this study was 120 employees in the 12-cigarette production department at PT Praoe Lajar Semarang. The sample used was purposive sampling, with 60 respondents. The instrument used was a questionnaire and the measurement used a likert scale. The test tool used was SPSS Version 26. Data analysis methods included validity testing, reliability testing, respondent description analysis, multiple linear regression, classical assumption testing, t-test, and coefficient of determination testing. The results indicate that extrinsic motivation has a positive and significant effect on employee performance, indicating that employees are motivated by external influences to improve their performance. Self-efficacy has a positive and significant effect on employee performance, indicating that employees are satisfied with their ability to improve their performance. Work life balance has a positive and significant effect on employee performance, meaning that the higher the work life balance of employees, the better their performance will be.

This study aims to determine the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Sumber Alfaria Trijaya Tbk Jambi Branch. The population and sample in the study were all employees of PT Sumber Alfaria Trijaya Tbk Jambi Branch totaling 754 employees, while the sample was determined using a sampling method adjusted to the research needs of 89 employees. This study uses a quantitative approach and data were collected through a questionnaire method. The data analysis method of this study is descriptive statistical analysis using the Structural Equation Model (SEM) technique using the SmartPLS 4 program analysis tool. Model testing includes convergent validity testing through outer loading and Average Variance Extracted (AVE) values, discriminant validity testing, and reliability testing through Composite Reliability and Cronbach's Alpha values. Evaluation of the structural model was carried out by looking at the R-Square value, direct effect, indirect effect, and hypothesis testing through t-statistic and p-value. Based on the results of the study, it shows that the average employee performance score of 397.2 is included in the very high category; compensation of 394.3 is included in the very high category; and job satisfaction of 399.1, categorized as very high. The results of the PLS test indicate that compensation has a positive and significant effect on employee performance; compensation has a positive and significant effect on job satisfaction; job satisfaction has a positive and significant effect on employee performance; and compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable. This research recommends: (1) For the employee performance variable, companies are advised to provide time management training and conduct regular evaluations to achieve work targets more consistently. (2) For the compensation variable, companies need to improve the suitability and availability of work facilities to support effective task implementation. (3) For the job satisfaction variable, companies are advised to improve the work environment and enhance the quality of physical facilities to increase employee comfort and satisfaction.