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This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

This study aims to investigate the impact of short-form video content on brand engagement and purchase intention among Generation Z in South Sumatra. In today’s fast-paced digital era, short-form video content promoted through social media platforms such as TikTok, Instagram Reels, and YouTube Shorts has become a highly effective marketing tool. This study employs a quantitative approach using a survey method, involving 245 respondents aged 18 to 24 years who are active consumers of short-form video content. Data were collected through a questionnaire measured using a 5-point Likert scale, covering variables such as short-form video content, brand engagement, and purchase intention. The results indicate that entertaining, informative, and authentic short-form videos significantly influence brand engagement, which in turn impacts consumer purchase intention. Furthermore, brand engagement was found to mediate the relationship between short-form video content and purchase intention. Dimensions of short-form video content, such as entertainment value, informative content, and authenticity, play an important role in attracting attention and enhancing consumer engagement. These findings provide practical insights for marketers to design more effective marketing strategies, especially in reaching Generation Z consumers who tend to be more selective in consuming content.

The contemporary ecological crisis demonstrates an imbalance in the relationship between humans and nature that is not only ecological, but also theological and moral. This article aims to analyze the ecological crisis from the perspective of Augustine of Hippo through the concepts of free will (liberum arbitrium) and the order of love (ordo amoris), as well as their relevance to the relationship between humans and nature. This study employs a qualitative approach using the library research method. The primary data sources are secondary literature, namely books and academic studies discussing Augustine’s philosophical and theological thought, supported by journal articles, Church documents, and contemporary ecotheological studies. The data were analyzed using descriptive-analytical and hermeneutic methods. The results of the study indicate that the ecological crisis originates from the disorientation of human will influenced by excessive self-love, which gives rise to an anthropocentric and exploitative attitude toward nature. From Augustine’s perspective, the restoration of the relationship between humans and nature requires an order of love directed toward God as the highest good. Therefore, the ecological crisis is understood as a spiritual crisis that demands an inner transformation of humanity in establishing an ethical relationship with all creation.

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

This article aims to reconstruct legal awareness and social justice in the context of a contemporary rule of law through the integration of economic law, digital law, civil law, criminal law, and constitutional law within the framework of citizenship rights and Islamic Sociological Jurisprudence Theory. The main problem of this research stems from the fact that the development of the modern legal system tends to be sectoral, formalistic, and not fully responsive to social change, unequal access to justice, and digital transformation that affects the relationship between citizens and the law. This research uses a normative legal research method with a conceptual, legislative, and sociological approach. The results of the study indicate that legal awareness is not simply understood as formal compliance with norms, but must be developed as a substantive awareness oriented towards social justice, protection of citizenship rights, and public welfare. From the perspective of Islamic Sociological Jurisprudence, law is positioned not only as a regulatory instrument, but also as a means of social transformation based on the values ​​of justice, moral responsibility, and siding with the interests of society. Integration across legal branches is crucial for the legal system to more comprehensively address issues related to economics, digitalization, civil relations, criminal enforcement, and state governance. Therefore, the reconstruction of legal awareness must be directed toward establishing a legal paradigm that is integrative, humanistic, adaptive, and socially just.

Online gambling has become an important phenomenon in today's society, influencing various aspects of social and cultural life. This research aims to explore the impact of online gambling on the formation of global identity and the changes occurring within modern society. Using a descriptive qualitative method, data were collected through interviews with five students in Tanjung Pinang. The findings indicate that online gambling not only alters the way people interact but also leads to shifts in social values, evident in the rise of consumerist and individualistic culture. While there are negative effects, such as addiction and a decline in the quality of social relationships, online gambling also presents opportunities in the digital economy. This study recommends the need for better regulation and educational programs to raise public awareness about the risks associated with online gambling, as well as to leverage its potential benefits. Thus, this research is expected to provide a deeper understanding of the role of online gambling in shaping global identity and the dynamics of modern society.

Stunting is a major indicator of chronic nutritional problems that affect children’s growth and development. In Indonesia, stunting prevalence remains high and is a national public health concern. This study aimed to analyze the relationship between socio-demographic factors and stunting incidence among toddlers in the working area of the Tanoh Alas Health Center, Southeast Aceh Regency, in 2025. This study used an analytical quantitative design with a cross-sectional approach. The sample consisted of 93 mothers with children under five selected through simple random sampling. Data were collected using questionnaires and observation sheets from June 19 to July 3, 2025. Statistical analyses included Chi-Square and multiple logistic regression tests. The results showed that 33.3% of children were stunted, 34.4% had poor access to health services, and 68.8% lived in unhealthy housing conditions. Bivariate analysis indicated significant relationships between maternal age (p = 0.007), maternal education (p = 0.012), maternal occupation (p = 0.002), access to health services (p = 0.001), family income (p = 0.032), and healthy housing conditions (p = 0.007) with stunting incidence. Multivariate analysis revealed that access to health services was the strongest factor associated with stunting (p = 0.010; OR = 4.294; 95% CI: 1.411–13.06). Children with limited access to health services were 4.3 times more likely to experience stunting. The study recommends improving the accessibility and quality of maternal and child health services and strengthening multisectoral interventions and health education programs to prevent stunting.

Stunting is a major indicator of chronic nutritional problems that affect children’s growth and development. In Indonesia, stunting prevalence remains high and is a national public health concern. This study aimed to analyze the relationship between socio-demographic factors and stunting incidence among toddlers in the working area of the Tanoh Alas Health Center, Southeast Aceh Regency, in 2025. This study used an analytical quantitative design with a cross-sectional approach. The sample consisted of 93 mothers with children under five selected through simple random sampling. Data were collected using questionnaires and observation sheets from June 19 to July 3, 2025. Statistical analyses included Chi-Square and multiple logistic regression tests. The results showed that 33.3% of children were stunted, 34.4% had poor access to health services, and 68.8% lived in unhealthy housing conditions. Bivariate analysis indicated significant relationships between maternal age (p = 0.007), maternal education (p = 0.012), maternal occupation (p = 0.002), access to health services (p = 0.001), family income (p = 0.032), and healthy housing conditions (p = 0.007) with stunting incidence. Multivariate analysis revealed that access to health services was the strongest factor associated with stunting (p = 0.010; OR = 4.294; 95% CI: 1.411–13.06). Children with limited access to health services were 4.3 times more likely to experience stunting. The study recommends improving the accessibility and quality of maternal and child health services and strengthening multisectoral interventions and health education programs to prevent stunting.

This research is motivated by the increasing role of Artificial Intelligence (AI) in organizational transformation and the crucial function of leadership in ensuring its successful implementation. The primary objective of this study is to analyze the relationship between leadership, AI integration, and organizational performance, as well as to identify various challenges and supporting factors in the process. This study employs a systematic literature review (SLR) method by examining 30 relevant, reputable scientific articles from the Scopus and Google Scholar databases within the 2020–2026 timeframe through selection, evaluation, and thematic synthesis processes. The results indicate that AI integration significantly contributes to improving operational efficiency, data-driven decision-making quality, and organizational innovation. However, this success heavily depends on the role of adaptive, transformational, and digitally-oriented leadership capable of steering the technological vision. Conversely, major challenges were identified, such as employee resistance, limited digital competencies, and ethical issues surrounding data privacy. This study contributes to strengthening the conceptual understanding of leadership's role as a bridge between technology and organizational performance, while offering practical implications for management in designing effective, inclusive, and sustainable digital transformation strategies.

This article examines the relationship between Artificial Intelligence (AI), the concept of sensus communis proposed by Nicholas of Cusa (1401–1464), and the formation of religious communities. Through a theoretical-philosophical analysis, the author argues that sensus communis as the integrative capacity of the human intellect that unifies sensory, rational, and intuitive dimensions offers a normative epistemological framework for critically addressing the reductionism inherent in algorithmic AI. The main finding indicates that AI constitutes only a partial simulacrum of the integrative capacity of human reason and, therefore, cannot replace the ontological-transcendental dimension of authentic formation. Accordingly, this article proposes a model of critical-integrative formation grounded in three pillars: the selective use of AI, the preservation of AI-free spaces, and hermeneutical integration. The relevance of Cusa’s thought for contemporary religious formation is articulated in three contributions: docta ignorantia as a formative habitus, coincidentia oppositorum as a paradigm of dialogue, and ontological participation as the foundation of knowledge.

This study explores the relationship between service quality dimensions and customer loyalty in high-contact service industries, including healthcare, hospitality, and financial services, particularly in emerging markets. Using the SERVQUAL model, which identifies five key dimensions tangibles, reliability, responsiveness, assurance, and empathy the research examines how these dimensions influence customer loyalty. A quantitative research design is employed, with data collected through a cross-sectional survey of 400 respondents using a structured questionnaire. The study analyzes service quality, customer satisfaction, and loyalty using Structural Equation Modeling (SEM), regression analysis, and Exploratory Factor Analysis (EFA). Findings reveal that reliability and empathy are the most influential factors in fostering loyalty, with customer satisfaction acting as a mediator. Additionally, the research highlights the role of perceived value and customer experience in moderating these effects, particularly in sectors like healthcare and hospitality. The study extends the SERVQUAL model by integrating new dimensions such as customer experience and perceived value, offering a more comprehensive framework for understanding service quality in high-contact industries. These insights provide actionable recommendations for service managers to enhance customer loyalty by addressing both functional and emotional aspects of service quality

. Malnutrition rates among children remain quite high, according to 2024 national statistics, which indicate that good eating habits in accordance with balanced nutritional needs are not yet ideal. Children's eating habits, dietary diversity, and parental understanding all impact their nutritional status. To promote optimal growth and development in children, it is crucial to monitor and establish appropriate eating habits from an early age. The aim of this study was to determine the relationship between eating habits and nutritional status of preschool-aged children. This study used a cross-sectional analytical design and quantitative methodology. Purposeful sampling was used to select a sample of 33 children from the 50 children in the study population. The study was conducted between September 22 and October 1, 2025. A Food Frequency Questionnaire (FFQ) was used to examine dietary patterns, while nutritional status was measured through weighing using a digital scale. Based on the findings, 22 children (66.7%) had a healthy diet, while 11 children (33.3%) had a poor diet. The Chi-Square statistical test showed a p value of 0.008 (p < 0.05), indicating a relationship between eating habits and nutritional status in preschool children at Taman Annisa Miruek Kindergarten, Aceh Besar Regency. According to balanced nutrition guidelines, parents should regularly assess their children's growth and focus more on the diversity and balance of their food intake. To improve children's nutritional status as much as possible, schools are required to collaborate with health workers to educate parents and children about nutrition.

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

Access to justice is a constitutional right that is often difficult for vulnerable groups to access, thus triggering legal disparities and systemic injustice. This study aims to analyze the urgency of legal assistance by advocates and Legal Aid Institutions (LBH) as a protection instrument for individuals facing legal arbitrariness. Using normative legal research methods supported by a statute approach, this study evaluates the effectiveness of the implementation of the Legal Aid Law in Indonesia. The results show that legal assistance functions not only as technical representation in court, but also as a balancing power relationship between the state or powerful entities and citizens. Legal assistance plays a vital role in mitigating violations of legal procedures (due process of law) often experienced by victims of injustice. However, structural obstacles such as limited state budgets and low public legal literacy remain major obstacles. This study concludes that strengthening the free legal aid scheme (pro bono publico) integrated with strict judicial oversight is essential to ensure that justice belongs not only to those with financial resources, but also to all citizens without exception.

Patient satisfaction is one of the key indicators in assessing the quality of nursing care in hospitals. High-quality nursing care can enhance patient trust, comfort, and satisfaction during their treatment. This study aims to determine the relationship between the quality of nursing care and the satisfaction of inpatients at Bahteramas General Hospital in Kendari City. This is an analytical quantitative study using a cross-sectional approach. The sample consisted of 39 inpatients. Data were collected using a questionnaire and analyzed using univariate and bivariate analyses with the chi-square test. The results indicate a significant relationship between all dimensions of nursing service quality and inpatient satisfaction. The tangible dimension was associated with patient satisfaction (p = 0.003), reliability (p = 0.000), responsiveness (p = 0.000), assurance (p = 0.012), and empathy (p = 0.000). In general, patients who rated the quality of nursing care as “poor” tended to be more likely to fall into the “dissatisfied” category, while patients who rated the quality of care as “adequate” tended to be more likely to fall into the “satisfied” category. This study concludes that the quality of nursing care is significantly associated with inpatient satisfaction at Bahteramas General Hospital in Kendari City. . Therefore, hospitals need to improve the quality of nursing care, particularly in terms of physical evidence, reliability, responsiveness, assurance, and empathy, in order to enhance patient satisfaction.

This study aimed to determine the relationship between parental involvement and mathematics learning achievement of fourth-grade students at SD Inpres 18 Sorong Regency. The research employed a quantitative approach with a correlational design. The research subjects consisted of all fourth-grade students from classes IV A and IV B, totaling 66 students. Data on parental involvement were collected using a questionnaire, while students’ mathematics achievement data were obtained from documentation of end-of-semester promotion examination scores. Data analysis was conducted using descriptive and inferential statistics. The prerequisite tests included the Kolmogorov–Smirnov normality test with a Monte Carlo approach and a linearity test. Hypothesis testing was carried out using Pearson Product Moment correlation with the assistance of SPSS software. The results showed a positive and significant relationship between parental involvement and students’ mathematics achievement, with a correlation coefficient of r = 0.637 and a significance value of p = 0.000 (p < 0.05). This correlation is categorized as strong. The findings indicate that higher levels of parental involvement in guiding, supervising, and providing emotional support are associated with higher mathematics learning achievement among students. Therefore, parental involvement plays an important role in supporting the mathematics learning success of elementary school students.