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This study aims to describe the intrinsic structure and analyze the psychological aspects of the main characters in the three short stories based on Sigmund Freud's psychoanalytic theory. The research uses a qualitative approach with descriptive methods. Data sources are texts from three satua cutet in the Nimbang Rasa anthology: I Kucil by I Komang Tri Nanda Defhayana, Idup Lara by Ni Wayan Esa Juliantini, and Pajalan Keneh by Ni Putu Ayu Ari Astiti. Results show that the intrinsic structure of all three stories employs a linear plot, with themes of diligence, perseverance, and courage. Psychological analysis based on Freud's id, ego, and superego theory reveals that I Kucil is dominated by id impulses in the form of aggressive emotion due to injustice; Ani demonstrates a strong ego in withstanding social pressure and a firm superego in upholding moral values; while Gékyu shows a balance between ego and superego when facing abuse from a teacher. This research is expected to serve as a reference in Balinese literary studies, particularly in the field of literary psychology.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

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 examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The highly competitive healthcare industry in Cirebon poses a significant challenge for Klinik Utama X, especially as a non-BPJS facility. This condition requires a paradigm shift from a provider-centric marketing mix to a patient-centric approach to retain patient loyalty. This study aims to evaluate and formulate the marketing strategy of Klinik Utama X using a comparative 4P (Product, Price, Place, Promotion) and 4C (Customer Solution, Customer Cost, Convenience, Communication) approach based on SWOT analysis. This research used a qualitative descriptive design with purposive sampling, gathering primary and secondary data through in-depth interviews, observations, and document studies. The data were systematically evaluated using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices. The findings reveal that the clinic is strategically positioned in Quadrant I, with an IFAS score of 2.53 and an EFAS score of 2.60, indicating strong internal capabilities to seize external opportunities. The recommended aggressive growth strategy involves integrating psychiatric and aesthetic services, penetrating the Business-to-Business (B2B) market through corporate medical check-ups, accelerating digitalization via telemedicine and online queuing, and preparing for BPJS accreditation. The managerial implications suggest that the clinic must prioritize resolving internal human resources and strengthening financial record-keeping systems before investing heavily in medical assets, while actively expanding digital convenience and corporate partnerships to secure short-term financial stability.

Background: The management of hemorrhagic shock in obstetrics typically involves aggressive fluid resuscitation, often leading to iatrogenic fluid overload and pulmonary edema. Implementing a timely fluid de-escalation (deresuscitation) strategy is critical to facilitate ventilator weaning and achieve early extubation. Case Illustration: A 31-year-old female (G5P3A1) was admitted to the ICU following emergency Re-Cesarean Section due to Grade IV hemorrhagic shock caused by postpartum hemorrhage (PPH) and placenta previa totalis. Intraoperative aggressive resuscitation triggered iatrogenic fluid overload, manifesting as bilateral pulmonary edema and severe gas exchange impairment (initial AaDO2 of 459 mmHg and lactate level of 2.8 mmol/L). Management and Results: Following initial hemodynamic stabilization, an active fluid de-escalation strategy was initiated on Post-Operative Day 1 (POD 1) using continuous furosemide infusion at 10 mg/hour targeting a negative fluid balance. The patient achieved a negative fluid balance of -1485 mL within 24 hours, accompanied by a significant increase in urine output (7.8 mL/kg/hour). This approach successfully reduced the AaDO2 to 162 mmHg and improved lactate clearance to 1.8 mmol/L without compromising hemodynamic stability. The patient was successfully extubated within 18 hours of ICU admission. Conclusion: Early transition from resuscitation to fluid de-escalation, guided by perfusion targets (lactate) and oxygenation markers (AaDO2), is safe in critical obstetric cases. This strategy effectively resolves pulmonary edema and accelerates early extubation.

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Aggressive behavior is one of the manifestations commonly found in individuals with mental disorders, and this can potentially cause harm both to themselves and to their surroundings. To address this condition, one non-pharmacological approach that can be implemented is the use of Mozart classical music therapy. This study aims to evaluate the impact of Mozart classical music therapy on patients who have the potential to exhibit violent behavior at Aceh Mental Hospital. The research activities were conducted from July 2 to 5, 2025. The research design adopted in this study is pre-experimental using the One group pretest-posttest Design method. The study subjects consisted of 15 inpatients who had been identified as being at risk for violent behavior, with sample selection carried out through purposive sampling. The findings of the study showed that the average score of signs and symptoms before the intervention was 5.73, with a score range of 3 to 8. After the intervention in the form of Mozart classical music therapy, the average score of signs and symptoms decreased significantly to 1.60, with a range between 1 and 2. Statistical analysis using the Wilcoxon Signed Rank test showed a Z value of -3.437 with a significance level of P = 0.000 (P < 0.05). Based on these results, it can be concluded that Mozart classical music therapy has a significant effect in reducing the risk of violent behavior in patients. Therefore, Mozart classical music therapy is recommended as an effective supportive intervention and can be routinely integrated into psychiatric care rooms.

Diabetic ketoacidosis (DKA) is a life-threatening acute metabolic complication of diabetes mellitus characterized by hyperglycemia, metabolic acidosis, and ketosis due to absolute or relative insulin deficiency. DKA may present as the initial manifestation of previously undiagnosed diabetes, particularly in young adults. We report a case of a 27-year-old male who presented with decreased consciousness preceded by shortness of breath. The patient had a three-month history of polyuria, polydipsia, polyphagia, and significant weight loss. Physical examination revealed a Glasgow Coma Scale score of 9 and signs of dehydration. Laboratory findings showed severe hyperglycemia (426 mg/dL), elevated HbA1c (8.5%), leukocytosis, and severe metabolic acidosis (pH 6.8; HCO₃⁻ 5.8 mmol/L). The diagnosis of DKA was established based on clinical and laboratory criteria. Management included aggressive fluid resuscitation, continuous intravenous insulin infusion, electrolyte correction, and antibiotic therapy for suspected infection. The patient showed gradual clinical improvement. This case highlights the importance of early recognition, identification of precipitating factors, and prompt management to reduce morbidity and mortality associated with DKA.

Adolescence is a transitional period prone to problematic behavior due to significant physical, emotional, and social changes. One of the main factors influencing adolescent behavior is parenting style. This study aims to examine the importance of parenting styles in preventing problematic behavior in adolescents. The method used in this study is a literature review. The results of the study indicate that democratic (authoritative) parenting plays a protective role in preventing delinquency, aggressive behavior, and maladaptive behavior. Conversely, authoritarian and permissive parenting styles tend to be positively correlated with increased deviant, aggressive, and antisocial behavior in adolescents. Furthermore, self-control and morality act as mediators that can strengthen or reduce the influence of parenting styles on juvenile delinquency. Thus, the role of the family as the primary and primary environment is crucial in early detection and prevention of problematic behavior in adolescents.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

Bullying is a form of aggressive behavior that is intentionally and repeatedly carried out, characterized by an imbalance of power between the perpetrator and the victim. This phenomenon is not limited to childhood and adolescence but may also produce long term effects that extend into adulthood, including among university students. This study aims to explore the long term impact of bullying on victims’ mental health, with a particular focus on students who have experienced bullying in the past. The study employed a descriptive qualitative method using a literature review approach. Data were obtained through a comprehensive analysis of scientific articles, national and international journals, and previous studies related to bullying and mental health. The findings show that victims of bullying face a higher risk of psychological problems, such as depression, anxiety, post traumatic stress disorder or PTSD, low self esteem, and difficulties in social interactions. These effects influence not only emotional well-being but also academic functioning, including reduced concentration, decreased learning motivation, and lower academic performance. In addition, prolonged psychological stress resulting from bullying may lead to physical problems, such as sleep disturbances and somatic complaints. Factors including limited social support, maladaptive coping strategies, and high intensity or prolonged exposure to bullying were found to intensify the negative impacts experienced by victims. Therefore, this study emphasizes the importance of comprehensive prevention and intervention efforts in higher education settings, such as the provision of accessible counseling services, the implementation of strict anti bullying policies, and the strengthening of social support systems to minimize the long-term mental health effects of bullying among university students.  

This study aims to analyze the dynamics of peer pressure as a factor that forms problematic behavior in adolescents. This study uses a literature review method with more than 19 relevant journals. The selected journals followed inclusion criteria that focused on adolescents, peer pressure, and problematic behaviors within a specific time frame. The results of the study showed that peer pressure contributes to problematic behaviors such as aggressive behavior and social violence (bullying, cyberbullying, aggressiveness, disruptive behavior), addictive and health-risking behaviors (smoking, alcohol consumption/drinking behavior), violations of academic/school norms (truancy, juvenile delinquency), online/sexual risky behavior (cybersex), and internal psychological problems (decreased self-confidence). The psychosocial dynamics found included the need for acceptance, group conformity, low self-control, and weak family support. These influences can be direct or indirect through the internalization of group values. These findings confirm that problematic behaviors are not formed singularly, but from complex interactions between individual factors and the social environment. Therefore, prevention efforts require a collaborative approach between families, schools, and the community.

The development of digital technology has increased the popularity of online games among adolescents. Excessive intensity of online gaming may have negative effects on health, particularly sleep quality and aggressive behavior. This study aimed to determine the relationship between the intensity of online gaming and sleep quality as well as aggressive behavior among tenth-grade students at SMAN 38 South Jakarta in 2025. This research is quantitative associative method with a correlational analytic design using a cross-sectional approach. The population in the study was 145 students, with a sample of 117 respondents selected using random sampling. Data analysis was conducted using the Chi-Square test. The results showed a significant relationship between the intensity of online gaming and sleep quality with a p-value of 0.001 (p < 0.05), as well as a significant relationship between the intensity of online gaming and aggressive behavior with a p-value of 0.001 (p < 0.05). Therefore, the null hypothesis (H0) was rejected and (Ha) was accepted. In conclusion, higher intensity of online gaming is associated with poorer sleep quality and increased aggressive behavior among adolescents. It is expected that adolescents can manage and limit their online gaming time wisely to reduce its negative impact on health and behavior.

The development of digital technology and the widespread use of social media, particularly Instagram and TikTok, have opened opportunities for online interaction but also increased the risk of cyberbullying. Cyberbullying is aggressive behavior via digital media intended to harm or degrade others. One psychological factor believed to influence this behavior is emotional regulation, which is the ability to manage and express emotions appropriately in different situations. This study aims to examine the relationship between emotional regulation and cyberbullying behavior among early adult students in Jambi. A quantitative approach with a correlational design was used, involving 127 students aged 18–25 years, selected through purposive sampling. Data were collected using an online questionnaire, which included an emotional regulation scale and a cyberbullying behavior scale. Data analysis was conducted using the Pearson Product Moment correlation test with SPSS software. The results showed a significant negative relationship between emotional regulation and cyberbullying behavior, with a correlation coefficient of r = -0.632 and a significance level of p < 0.001. This indicates that students with better emotional regulation skills are less likely to engage in cyberbullying. Thus, enhancing emotional regulation skills could be an effective strategy in preventing cyberbullying among students.

The rapid development of digital technology and its increasing number of users have led to increased use of online games among adolescents. A frequently encountered behavioral problem is aggressive behavior resulting from online gaming. The research method used was a literature review by examining various previous research articles relevant to the research topic. The sources used were scientific journals discussing aggressive behavior due to online gaming in adolescents. The collected data were then analyzed descriptively to obtain an overview of the level of tendency for aggressive behavior to emerge, which is influenced by the intensity of online gaming. The results of the study showed a significant relationship between aggressive behavior and the intensity of online gaming. Therefore, the implication is that guidance and counseling should not only focus on behavioral management but also efforts to detect early and prevent it through assessment, early screening of risky behavior, information services, psychoeducation on digital literacy, play time management, and emotional management. Collaboration between guidance counselors, teachers, and parents is crucial in integrating students' behavioral development sustainably, so that guidance and counseling services become a system that plays a role in reducing the risk of aggressive behavior due to online gaming in adolescents.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

Teenage brawls have become an increasingly urgent social issue, considering the destructive impact they cause. This study aims to explore the causes and negative impacts of student brawls through a literature review. By analyzing 20 related academic articles, it was found that the triggers of brawls can be divided into two main dimensions. The internal dimension includes factors such as deindividuation, identity crisis, and low self-regulation, while the external dimension encompasses ineffective parenting styles, peer influence, and provocation through social media. The impact of brawls is significant, not only on physical aspects and fatalities but also on psychological disturbances, moral decline, stigmatization, and serious legal consequences. This study concludes that a comprehensive intervention approach is needed, involving school counseling services, education on better parenting, and community monitoring to reduce the tendency for teenage aggression. This strategy is expected to address the root causes of brawls in a more structured and effective manner, creating a safer environment and supporting positive teenage development.

High school adolescents are in a vulnerable developmental phase towards emotional and behavioral problems due to rapid biological, cognitive, and social changes. Limitations in emotional management can trigger the emergence of problematic behavior, such as aggressiveness, violations of school rules, conflicts with peers, and bullying, both directly and through digital media. This article aims to analyze problematic behavior in high school adolescents from the perspective of emotional conditions. This study used a qualitative approach with a literature review method of 20 national and international scientific articles obtained through Google Scholar and analyzed descriptively-thematically. The results of the study indicate that adolescent problematic behavior is influenced by the interaction of individual, family, school, and social environment factors that are increasingly complex. Low emotional regulation and emotional intelligence increase the tendency for maladaptive behavior, while family support, a conducive school climate, and Guidance and Counseling services act as protective factors. Therefore, a holistic and sustainable approach is needed through strengthening emotional intelligence, preventive Guidance and Counseling services, and the development of life skills to support the social-emotional development of adolescents.