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Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

In the midst of the demand to actively publish scientific papers, the ability to design is a significant added value for teachers and lecturers. This report outlines a monograph book layout design training with Canva held for academics at PPMULTINDO. The main purpose of this activity is to provide practical skills so that participants can independently produce professional book layouts. This training uses an interactive workshop method, where participants are guided from the introduction of Canva's features, the application of design principles, to the practice of preparing layout chapters by chapter. As a result, participants demonstrated a significant improvement in their ability to operate Canva for publication design needs. They are able to produce a structured, consistent, and visually appealing layout. Thus, this training has succeeded in becoming a practical solution for academics to efficiently improve the visual quality of their monograph books

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

This study aims to analyze the performance of a simple cooling device based on a fan and ice to improve thermal comfort in the female dormitory rooms of Pondok Pesantren Darunnaja, Bengkulu. The research used an experimental quantitative approach involving temperature and humidity measurements as well as perception data collected through Likert-scale questionnaires. The experiment was conducted in six dormitory rooms measuring 3 × 3 meters. The results indicated that the device was capable of reducing room temperature by approximately 3–5°C and increasing relative humidity to a moderate level. About 70% of respondents reported an improvement in thermal comfort after using the device. Although the cooling effect was not optimal, the fan-and-ice-based system proved effective in creating a more comfortable indoor thermal environment. This simple cooling technology is cost-efficient, energy-saving, and environmentally friendly, making it suitable for application in dormitory or low-cost housing environments.

Business entities often face bankruptcy risks due to various factors, including accounting errors, limited experience, or small-cap transactions. The COVID-19 pandemic exacerbated financial conditions for many companies, such as PT Garuda Indonesia (Persero) Tbk., which experienced a significant revenue decline. Additionally, individuals may face bankruptcy due to reasons like job termination or business failures. The primary cause of bankruptcy lies in the imbalance between debt and income, often worsened by poor financial planning. Government regulations can help mitigate bankruptcy risks, such as through health insurance and credit restrictions. The bankruptcy process aims to provide fair resolutions between debtors and creditors while safeguarding public interests. Bankruptcy can also offer debtors the opportunity to restructure their debt, maintain economic stability, and prevent social loss. In practice, bankruptcy involves the management of the debtor's assets by a trustee and the proportional distribution of proceeds to creditors. The application of freedom of contract and legal certainty principles in debtor-creditor relationships is crucial to ensuring a transparent, efficient, and equitable process.

This study aims to analyze the effectiveness of using the Telegram application as an innovative digital learning medium in the Malay Culture course at Universitas Riau. The integration of technology in education has become essential in enhancing learning outcomes and student engagement, particularly in cultural-based subjects that require active interaction and collaboration. This research employed a qualitative descriptive method, with data collected through questionnaires, interviews, and documentation. The results indicate that the Telegram application provides significant benefits in facilitating the learning process. It enables efficient distribution of learning materials, smooth communication between lecturers and students, and the creation of interactive discussion spaces. Moreover, Telegram’s features—such as group chats, file sharing, and polls—encourage student participation, improve accessibility to resources, and foster collaborative learning. The study also found that students felt more motivated, independent, and responsible in managing their learning activities through this platform. Overall, the use of Telegram has proven to be effective, practical, and adaptable in supporting the teaching and learning process of the Malay Culture course. Therefore, it is recommended that Telegram be utilized not only in cultural studies but also across other academic disciplines to enhance the quality of online and blended learning environments.

The assessment of student achievement is one of the main indicators in measuring the effectiveness of the educational process in Islamic boarding schools. The assessment process that has been carried out manually tends to be subjective, so it has the potential to cause a discrepancy between the student's achievement and the results of the evaluation received. This research aims to develop a decision support system that is able to assess student achievement in an objective, measurable, and transparent manner by applying the PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation) method. This method is used because it has the ability to manage various assessment criteria simultaneously to produce fair and rational alternative rankings. The research approach used is quantitative descriptive by involving a number of students as research samples. The data was analyzed through the stages of determining weight, calculating preference values, and determining the values of leaving flow, entering flow, and net flow as the basis for determining the final ranking. The results of the study show that the PROMETHEE method can provide consistent and accurate ranking results, by placing students who have academic excellence, discipline, and positive personalities in the top position. These findings prove that the PROMETHEE method is effective in overcoming the subjectivity of the assessment and increasing the transparency of the evaluation process. Practically, the resulting system can help the pesantren in determining outstanding students more efficiently and based on data, as well as theoretically strengthen the application of multicriteria decision-making methods in the context of Islamic education.’

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

Indonesian Migrant Workers (PMI) play a crucial role in the nation's economy, as shown by their participation in overseas employment and the remittances they send back. Nevertheless, PMI frequently encounter challenges such as abuse, exploitation, breaches of contracts, and limited access to legal protections. The comprehensive legal structure designed to ensure their inclusive safety before, during, and after their employment is laid out in Law No. 18 of 2017 concerning the Protection of Indonesian Migrant Workers. This research aims to analyze the actual practice of legal protections available to PMI, in light of statutory requirements, and to highlight any obstacles encountered in its application. A normative legal research method is used in this study, employing both legislative and theoretical frameworks, and it is informed by relevant academic literature, laws, and judicial rulings. The findings reveal that while Law No. 18 of 2017 outlines thorough protection protocols, its real-world execution faces hurdles such as insufficient oversight, poor cooperation among agencies, and a general lack of legal knowledge among PMI. Consequently, it is essential to enhance institutions, elevate the quality of protective services, and maximize the effectiveness of Indonesian representatives abroad. This study aims to contribute to the development of more equitable and efficient regulations for the safeguarding of migrant workers.

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.  

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

This study aims to analyze and implement the Village Community Empowerment Program through Sharia Financial Literacy and Introduction to Sharia Banking Products in Perkebunan Gunung Melayu Village. This program is motivated by the low level of formal financial literacy, particularly regarding Sharia banking, among the village community. The methods used are outreach and mentoring, focusing on two main pillars: instilling wise money management habits and introducing Sharia banking services. The results of the activities indicate an increase in community awareness of the importance of saving as a foundation for wise money management from an early age. Participants learn to manage expenses, distinguish between needs and wants, and prepare funds for the future, which are habits that form the basis for healthy and responsible financial behavior. In addition, the community is provided with a comprehensive understanding of the various financial services provided by Sharia banks, such as savings, deposits, checking accounts, ATM cards, and digital services. This understanding empowers the community to manage their money and conduct transactions safely and efficiently through a formal banking system that complies with Sharia principles. Overall, this program contributes significantly to increasing Sharia financial inclusion and literacy in Perkebunan Gunung Melayu Village.

Learning strategies are both a systematic approach and an art for managing the learning process so that learning objectives can be achieved effectively and efficiently. As a method, learning strategies are designed based on specific principles and rules derived from learning theory and educational research. This makes learning strategies a distinct field of knowledge that can be studied, developed, and applied scientifically. As an art, learning strategies demonstrate an educator's ability to creatively and flexibly utilize various learning resources, methods, and media according to student characteristics and the learning environment. A teacher who possesses sensitivity and intuition in managing learning can create a pleasant atmosphere and motivate students to be active and independent in their learning. Without a clear and directed strategy, the learning process tends to be haphazard, unfocused, and difficult to achieve. Therefore, planning and implementing appropriate learning strategies are crucial factors in the success of the educational process, as they determine the extent to which teaching and learning activities can proceed optimally and produce meaningful learning outcomes for students.  

This research focuses on analyzing the performance of a vacuum pan automation sistem using solenoid valves at PT. Duta Sugar International as an effort to improve the efficiency and quality of refined sugar production. The vacuum pan is the main tool in the sugar crystallization process that functions to evaporate the sugar solution under low pressure. Problems faced in the manual sistem are temperature instability and high dependence on operators, which impact time inefficiency and decrease product quality. The purpose of this research is to design and analyze the implementation of an automatic control system based on a Distributed Control Sistem (DCS) with the integration of solenoid valve actuators to optimize temperature stability and cooking process efficiency. The research method was carried out using qualitative and quantitative approaches through direct observation, technical interviews with the automation team, and supporting literature studies. The results showed that the automatic system was able to maintain a stable cooking temperature in the range of 78°C–85°C, lower and more efficient than the manual system which fluctuates between 90°C–100°C. In addition, cooking time was reduced by 10–15 minutes per cycle, and the crystallization process became more uniform with more efficient energy consumption. The results showed that the implementation of DCS-based automatic control with solenoid valves significantly improved operational stability, productivity, and energy efficiency. Thus, this automation sistem proved to be an effective solution for optimizing vacuum pan performance in the modern sugar industry.

Kadi Pada Village is one of the villages that still manages population data manually, which often causes difficulties in recording, searching, and reporting population data. The manual process is also prone to input errors, data duplication, and lost documents. Therefore, a web-based information system is needed that can help village officials manage population data more effectively and efficiently. This study aims to design and build a web-based population data processing system that can be used by village officials to record, update, and present population data digitally. The methodology used in developing this system is the waterfall method, which includes the stages of needs analysis, system design, implementation, and testing. The technologies used include HTML, CSS, PHP, and MySQL as databases. The result of this design is an information system that has main features such as population data management, family data management (Family Card), recording population mutations (birth, moving, death), and making reports in digital format. With this system, it is hoped that the population administration process in Kadi Village will be faster, more accurate, and more organized.

The Watu Kawula Health Center is one of the first level health service facilities that has an important role in providing health services to the community. However, in the implementation of administration, various obstacles are still found such as manual patient data recording, slow service data collection process, and difficulties in reporting and searching data. To overcome these problems, a computerized administrative information system is needed to improve efficiency and accuracy in data management.This research aims to design and build an integrated administrative information system at the Watu Kawula Health Center. The system development method used is the Waterfall model, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system is designed using the MySQL database and PHP programming language, and is accessed through a web-based interface.The results of the development of the system show that this administrative information system is able to speed up the process of recording patient data, medical services, and making routine reports. In addition, the system also makes it easier for administrative officers to manage information in a structured and systematic manner. With this system, it is hoped that administrative services at the Watu Kawula Health Center can run more effectively and efficiently.

The advancement of digital technology has driven many service companies to transform toward faster, more efficient, and accurate systems. Himeji Express Banjarmasin, a company engaged in the field of goods delivery services, still faces challenges in data management and service processes that are mostly carried out manually. This condition leads to delays in shipment tracking, data entry errors, and limitations in report generation. To address these issues, a digital application was designed to optimize the delivery service processes at Himeji Express Banjarmasin. The application was developed using the Unified Modeling Language (UML) approach to model system requirements through use case, activity, sequence, and class diagrams. The implementation process utilized Sublime Text and XAMPP software, supported by an integrated database. The results show that the developed digital application can improve the effectiveness of managing customer, employee, pricing, cargo, and transaction data while generating automatic and real-time reports. This application enhances operational efficiency, transparency, and responsiveness to customer needs at Himeji Express.

This research was conducted to systematically examine scientific evidence regarding the mechanisms and synergistic impacts of PGPR and intercropping on Water Use Efficiency (WUE) and Nutrient Use Efficiency (NUE) in drylands. The method used was a systematic literature study with a search for peer-reviewed articles and strict selection of research evaluating WUE and NUE parameters in intercropped crops and crops inoculated with PGPR. The results showed that intercropping systems can increase soil water retention, improve microclimate conditions, and optimize the utilization of space and nutrients between plant species. PGPR contributes to improving plant growth through nitrogen fixation mechanisms, phosphate dissolution, phytohormone production, and strengthening tolerance to drought stress. The synergy between these two approaches enhances the plant's ability to utilize water and nutrients more efficiently, thereby implying an increase in productivity and sustainability of dryland agricultural systems. These findings emphasize the need for verification through field trials, development of adaptive local PGPR isolates, and institutional and policy support to expand the application of this technology to drylands.