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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.

This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that tax aggressiveness is simultaneously influenced by tunneling incentives, thin capitalization, financial distress, and earnings management. Partially, thin capitalization, financial distress, and earnings management have a positive effect on tax aggressiveness, but tunneling incentives have no effect.

The main problem in this research is how to implement the marketing promotion strategy for koi fish by CV. Agra Koi Farm Blitar uses SWOT Analysis, aiming to find out and describe the right promotional strategy using SWOT Analysis. This can be seen from the lack of activity or promotional activities carried out by CV. Agra Koi Farm Blitar and many competitors in the same business field. The type of research used is qualitative research. The data collection techniques used were observation, documentation, interviews and literature study. The instruments in this research are the researcher himself, interview guidelines, documentation and field notes. The analysis technique used is SWOT Analysis using the SWOT Matrix. Based on the results of the IFAS and EFAS matrix analysis, it is proven that the strength value is greater than the weakness value, namely with a difference of (+) 0.56. Meanwhile, the opportunities value is greater than the threats value, namely with a difference of (+) 0.77. The SWOT diagram shows that the shaded area is in quadrant I. The strategy that must be implemented in this condition is to support aggressive growth policies (Grow Oriented Strategy). Under these conditions, the most appropriate strategy was implemented by CV. Agra Koi Farm Blitar uses the SO strategy, namely a strategy that utilizes strengths to manage existing opportunities.

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

This research was conducted in accordance with the phenomena that occurred at SMA N 8 Mandau which showed cases of students behaving aggressively such as fighting teachers, fighting with friends, making fun of friends and damaging school infrastructure. The homeroom teacher is the person closest to the students and has the authority to handle cases like this, because at SMA N 8 Mandau there is a rule that for any problems or inappropriate behavior caused by students, the homeroom teacher is the first to have authority. to deal with them. The purpose of this research is to find out how the role of the homeroom teacher is in overcoming the aggressive behavior of students at SMA N 8 Mandau. The research method that the writer uses is descriptive qualitative research. The informants in this study were the homeroom teacher of class XI IPS 3 as a key informant and two students of class XI IPS 3 who behaved aggressively as supporting informants. Data collection was carried out by interviews and observation, as well as documentation. While the data analysis technique used is to examine all data, data reduction, and data presentation. The results of the study explained that the homeroom teacher of SMA N 8 Mandau overcame aggressive behavior in the first way that was carried out by the homeroom teacher, namely seeking information or seeking the truth whether students were actually carrying out aggressive behavior. information from subject teachers who teach in classes whose students behave aggressively, then the homeroom teacher will reduce points and enter the student's name in the case book, then the homeroom teacher will call students who behave aggressively to be given individual counseling services and finally the homeroom teacher will call parents students who behave aggressively to discuss and find solutions to student problems with parents.

Business continuity, which is closely related to the long-term maintenance of the system in accordance with environmental, economic and social considerations, is an important point that needs to be considered by every MSME actor. The store business is one of the new MSMEs that is of concern so that it continues to carry out business continuity by being carried out based on currently related internal and external factors. Toreko created a unique business idea from brownies, innovating brownies into brownies cookies and using raw materials from mocaf flour. mocaf itself is a modified cassava flour product. The purpose of this article is to describe and analyze the sustainability position of the toreko business through a SWOT analysis, formulate alternative strategies that can be implemented by the toreko after knowing the position of the sustainability position of the business it has. The aggressive strategy is the main choice strategy obtained from the results of IFAS and EFAS. The SWOT matrix is used to determine and arrange the steps for implementing the strategy related to the choice of strategy. An aggressive strategy is carried out until the threat that the store has is smaller than the opportunities that exist. Improving sales promotions and maintaining satisfaction with customer loyalty is the key to realizing business continuity properly.

The rapid growth of digital startup companies in Indonesia brings its own challenges in human resource (HR) management, especially related to workload and organizational commitment. High work dynamics, aggressive targets, and intense operational pressure can cause an imbalance in workload that impacts motivation, work stress, and increased turnover intention. HR commitment is a key factor in startup success, but it is difficult to achieve without effective and humane workload management. This community service activity was carried out by Karangturi National University (UNKARTUR), through the Faculty of Economics, Business and Humanities (FEBHum), which aims to improve the understanding, skills, and awareness of digital startup entrepreneurs and employees in Bugangan Village, Semarang, regarding workload management strategies. The methods used include workshops, group discussions, and direct assistance. The results of the activity showed an increase in participants' understanding of the impact of disproportionate workloads, as well as the ability to implement efficient and sustainable work strategies. This activity also encourages collaboration between academics and practitioners in designing a healthy and adaptive work environment. With better workload management, it is hoped that the level of commitment, satisfaction, and retention of employees in digital startups can increase, while strengthening the competitiveness of local businesses in the era of digital transformation.

Introduction: Indonesia is aggressively targeting reducing the maternal mortality rate to 70 deaths per 100 thousand live births by 2030. Currently, the proportion of maternal deaths is approximately 305 deaths per 100 thousand live births. Where the biggest deaths occur in hospitals around 77%. The mother could not be saved, for one thing, because the mother who was referred to the hospital was already in a state of severe complications. This happens because identification and examination during pregnancy are not optimal and must be strengthened (RI Ministry of Health, 2021). Purpose of Writing: The purpose of this writing is to find out cultural relations, affordability of facilities and infrastructure and mothers' perceptions of the behavior of choosing delivery assistance in the working area of the Cisimeut Health Center in 2022. The sample in the study was 42 mothers who had given birth in January-December 2022. Research Method : This research method is descriptive analytic, namely research that tries to explore how and why the phenomenon occurs, then analyzes the dynamics of the correlation between these phenomena. Research Results: there is no significant relationship between Culture or Customs and Choice of Birth Assistance Behavior in the Work Area of the Cisimeut Health Center in 2022 Continuity Correction value p = 0.478 means that p value ≥ 0.05, there is a relationship between affordability of facilities (Continuity Correction value p = 0.023) , knowledge (Continuity Correction value p = 0.001) on the behavior of choosing delivery assistance in the Work Area of the Cisimeut Health Center in 2022 Conclusions and Suggestions: There is no significant relationship between culture and behavior in choosing delivery assistance in the working area of the Cisimeut Health Center in 2022.

Teenagers experience problems due to not achieving needs, for example they want to be recognized as adults but their behavior still looks like children.  If adolescents fail to develop a sense of identity, then adolescents will lose their way and have a bad impact on their development. Frustration can lead the individual to aggressive behavior because frustration for the individual is an unpleasant situation and the individual wants to overcome or avoid it in various ways, notonly in an aggressive way.  The purpose of the study was to determine the factors causing the emergence of prejudiced and frustrated relationships with aggressive behavior of adolescents.  This study utilizes the study literatur review. Based on the results of the study, it is stated that the causes of adolescents to take aggressive actions are due to: (1) Internal Factors (a) Weak Self-Control can be difficult to control emotions, therefore a person who has  weak self-control will easily act aggressively on anyone. (b) The occurrence of frustration Because a bad event causes the subject to become frustrated with his current life. (c) Gender differences.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness