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This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

Poverty is a serious problem that is always faced by a country that must be overcome immediately. In addition to being a problem, poverty is also a benchmark for socioeconomic conditions in measuring the success of development carried out by the government in a region / region. On the other hand, the Human Development Index (HDI) is one of the important indicators to measure success in efforts to build the quality of human life, and has an important impact on economic growth. Economic growth is the spearhead considering the correlation between HDI and poverty. This research was conducted to determine the influence of the human development index variable and poverty as the independent variable on economic growth in East Java as the dependent variable. The analysis used is quantitative analysis with multiple regression analysis methods in data with 2021 data and cross section data from 37 districts/cities in East Java and the conclusion is that all the independent variables used in this research have a significant effect on the amount of economic growth in East Java. either simultaneously or partially.

Considering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countries

This article discusses the differences in extracurricular activities between private and public schools in Indonesia. Private schools, supported by greater financial resources, offer a variety of activities with modern facilities. On the other hand, public schools, despite their limited budgets, still ensure equal access to education. Comparisons include infrastructure, fees, student numbers and extracurricular opportunities. Factors such as gender, religion and culture influence the offering of activities. Qualitative research methods and observations were used to explain the differences in planning, types of activities and assessment between the two. Field observations highlighted barriers in private and public schools, including facilities constraints. This article examines the strengths and weaknesses of the two schools observed, providing a holistic insight into the impact of educational institutions on student character building in Indonesia.

This research aims to investigate the impact of students' knowledge levels in the Library and Information Science program on their talent management as future job seekers. In an increasingly information-driven era, students' knowledge and competencies play a pivotal role in preparing them for success in the job market. The research methodology employed is a case study involving students in the Library and Information Science program as the sample. Data was collected through questionnaires and interviews with students and faculty to understand how their knowledge influences the talent management process. Data analysis was conducted using both qualitative and quantitative approaches. The results of the study indicate that the knowledge acquired by students in the Library and Information Science program significantly influences their talent management process. Students with broader and deeper knowledge tend to be better prepared and more confident in managing their talents. Interviews also revealed the pivotal role of faculty in assisting students in developing their knowledge and talents.

Mental health in Indonesia has so far been relatively neglected, even though the decline in productivity due to mental health disorders has been proven to have a real impact on the economy. Interpersonal communication is a scientific discipline that is seen as capable of realizing a person's mental health, because within the scope of its study, interpersonal communication is dialogical in nature. The dialogic nature is demonstrated through verbal communication in conversations that display direct feedback. This study uses all articles presented in the form of a literature review regarding "Promotion of Community Mental Health Using an Interpersonal Communication Approach". Based on the results of the literature review of the five journals analyzed, In essence, interpersonal communication is communication between a communicator and a communicant. This type of communication is considered the most effective for changing human attitudes, opinions or behavior due to a dialogical process. The dialogic nature is demonstrated through verbal communication in conversations that display direct feedback. The process of providing health information can be done using promotional media. The implementation of mental health promotion aims to be an important step in conveying a knowledge base that often arises so that it can be used in the form of effective practice in a regulation. Integrating improvement, prevention and management related to mental health problems will be very helpful in avoiding death, reducing the stigma associated with it. attached to someone with mental disorders and improve the economic conditions of society.

With the increasing era of globalization today, competition in the industrial sector is becoming increasingly fierce and competitive. With the development of modern technology for the better but on the other hand raises problems for the environment. Every business actor who wants to win the competition must pay full attention to the quality of the products or services produced, at a low cost, the right time and quantity, and safe conditions. This study aims to analyze and reduce waste of packaging waste at PT XYZ, a manufacturing company engaged in the manufacture of medicines and vaccines. In the last 7 months, there were 1,906 pcs of defective packaging out of a total of 204,940 pcs used. The defects were caused by mold, misprinted information, faded colors, and lack of glue on the packaging. The methods used in this research are Pareto diagram and fishbone diagram. Pareto diagrams are used to identify dominant product defects, while fishbone diagrams are used to identify the causes of defects. It is expected that the results of this research can help PT XYZ reduce packaging waste and improve the quality of their products. By reducing packaging waste, PT XYZ can also contribute to reducing negative impacts on the environment.

The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

Unwanted sex-related behavior, such as demands for sex and other physical and verbal sexual abuse, is known as sexual violence or harassment. These actions certainly have a significant and broad impact on people's lives, especially children and teenagers. The impact of sexual violence can last long after the experience ends and is closely related to the life circumstances of children and adolescents both during and after sexual interactions. Finding factors that influence the prevalence of sexual violence among adolescents is the aim of this research. In this study, 390 samples were randomly sampled using a cross-sectional strategy. Chi square was used in univariate and bivariate analysis. The analysis findings show that gender, age, knowledge, peers, and information media are the variables that have the strongest relationship with adolescent violence (p value <0.05). Sexual violence against teenagers is taught in schools, and as a preventive measure, local governments should expand their services for victims of sexual harassment.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

The rise of the Korean Wave which is currently popular in Indonesia, especially among the younger generation, also has an impact on the millennial generation. Without realizing it, the younger generation in Indonesia presents Korean culture which is spread through K-Pop and K-sensation such as beauty products (beauty and skin health care products). Most young people who love K-Pop have their own Korean names. This name appears on their casual network and many mention "Korea" or "Seoul" as their starting place. (Valenciana & Pudjibudojo, 2022).

The stomach is a vital organ for the body which is quite susceptible to injury or damage. One of the factors that influences stomach performance is the food intake consumed daily. Negligent lifestyle habits, strict diests, environmental factors and srees can also causes of stomach acid, the technique used is the systematic literature review .SRL is a research method that aims to identify, study and interpret data in journals systematically with specified stages. The conclusion obtained from the research result is that there are 9 factors that cause gastritis or stomach acid, diet including type ogf food, frequency of eating and portion sizes, strees, coffee comsumption, alcohol comsumption, smoking habits gender and age. For treatment, proton pump inhibitor drugs such as omeprazole, lansoprazole, esomeprazole and pantoprazole to treat stomach acid. How to deal with stomach acid, eat soft foods that are easy to digest, such as porridge, vegetables, biscuoit and don’t eat foods that have strong or spycy flavours. And drink lots of warm water.

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

Purchasing decisions are a crucial stage in the marketing process that is influenced by a number of factors. brand image (product image), lifestyle, and location have become important aspects that play a significant role in shaping consumer preferences Badag Ice Tea in Pandeglang will provide deep insight into how these elements interact with each other and contribute to consumer purchasing decisions. This type of research is quantitative with the aim of tracking the impact between independent factors (autonomous variables) and reliant variables (subordinate variables). the research place is Es Teh Badag Pandeglang. the research time was conducted for approximately 3 months from November 2023 to January 2024.The results of this study indicate that the f test of brand image, lifestyle and location simultaneously and significantly affects the purchasing decision of badag ice tea in pandeglang. The t test results show that brand image, lifestyle and location have a positive and significant influence on purchasing decisions for badag ice tea in pandeglang. The R2 value of 0.609 or 60.9% means that the brand image, lifestyle and area factors have an impact of 60.9% on purchasing decisions, the excess 39.1% is influenced by factors outside the focus such as value, progress and service quality.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Thoughtfully, this exploration depicts the impact of trust and administration quality on consumer loyalty. Obviously there are contrasts and similitudes between the few diaries considered and the viewpoints of every one of these diaries. As well as examining a few things with respect to Trust and Administration Quality, there are numerous points of view which will be examined exhaustively and consistently in this Exploration Diary. The Learning Writing Exploration Strategy is utilized for information assortment in this Exploration Diary. This strategy gathers information from a few different distributed diaries, which are joined into one diary that will be analyzed and examined in this Exploration Diary.

One of the themes included in the Kukerta UNRI 2023 activity is the welfare theme particularly in community health and safety programs. Based on the theme and program, the activity performed by Kukerta UNRI in the village of Pulau Terap is devotion to the community through the 4R method of household nonorganic waste utilization. The purpose of this activity is that students are expected to find solutions to health problems, particularly those caused by household garbage, especially in the village of Pulau Terap. The goal is also to educate people on how to manage inorganic household garbage to be more useful products. As for products made in flower pots using fabrics in cloth litter that are widely found in the household. Students do this activity with the two stages of socialization and practice. Socialization involves the poor health impact of garbage, and how the 4R method can provide solutions to the garbage problem. But practice followed by illustrating steps made to create flowerpots from inorganic household garbage.