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The differences that the Indonesian state has are often used as the basis for conflicts that occur within this country. The diversity of religions, ethnicities, races, cultures and traditions that exist often differentiates Indonesian society. These differences often become the root of a problem and ultimately result in unrest and lack of harmony in social life. In this regard, in maintaining the values ​​of diversity, the Ministry of Religion provides religious moderation to handle any differences that occur. The Ministry of Religion never tires of promoting Religious Moderation, because with this, peace, tranquility and an attitude of tolerance between communities can be realized. Maintaining the value of diversity is not an easy thing, nowadays there are often divisions between communities, discrimination between communities, groupings between tribes, this is what is trying to be resolved with the existence of Religious Moderation. Maintaining diversity is not only the task of government institutions, but all members of society play a role and are responsible for this. Therefore, by promoting religious moderation, this will be the most effective way to overcome the widespread intolerance. Religious moderation will also make people aware of the importance of the value of togetherness among differences. This will look for the most appropriate way to cultivate existing diversity, making it a wealth that cannot be valued.  

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.

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.  

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Digital financial services provided by fintech companies operate or make use of digital technologies. One of the banks that has offered digital fintech-based services are Bank Muamalat KCP Medan Baru. These services include virtual account services, cash management systems, online banking, m-banking (M-DIN), and ATMs. the necessity of putting into practice marketing tactics that increase client happiness and faith in these services. The purpose of this study is to identify the Bank Muamalat KCP Medan Baru's digital fintech-based marketing strategy for customer service. At Bank Muamalat KCP Medan Baru, this kind of research is considered field research. This study is descriptive qualitative in nature. Interviews and documentation were used to obtain data. The key data sources used were interviews with Bank Muamalat sub-branch managers, customer care representatives, and consumers KCP Medan Baru, whereas secondary sources are drawn from written works or other types of documentation to supplement primary data. According to the research, it is known that Bank Muamalat KCP Medan Baru has applied a number of shari'ah marketing indicators, including a number of marketing mix components. Promotion has dominated marketing tactics throughout the Bank's existence. Brands, services, and procedures produce marketing value. Additionally, Bank Muamalat KCP Medan Baru is inextricably linked to the three key tenets of shari'ah marketing—piety, moderation, and virtue. The Principle of Piety is the one that is used the most frequently. Additionally, Bank Muamalat KCP Medan Baru should assess or enhance its marketing tactics for digital fintech services continuous attempts to increase usage of the system due to the fact that some clients are still unaware of Muamalat's digital fintech offerings, particularly its virtual accounts, cash management systems, and online banking.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

This study aims to examine the effect of company size and profitability on dividend policy with debt policy as a moderating variable (IDX30 companies listed on the Indonesian stock exchange in 2018-2022). The research method used in this study is quantitative research and uses secondary data collection techniques in the form of an annual report. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of this study indicate that firm size has no effect on dividend policy, and profitability has an effect on dividend policy. Moderation of debt policy weakens the effect of company size on dividend policy. And in moderation the debt policy is not able to weaken the effect of profitability on dividend policy. The coefficient of determination (adjusted R Square) is 0.330 which indicates that company size and profitability on dividend policy is 33% while the remaining 67% (100% - 33%) is influenced by variables outside the research model. After adding debt policy as a moderating variable, the coefficient of determination decreases to 0.321. From these results it can be interpreted that 32.1% of the dividend policy can be explained by the variable company size and profitability with debt policy. While the rest, namely 67.9% (100% - 32.1%) is explained by variables outside the study

  All forms of violence and crime, including intolerance, bullying and sexual violence, are not appropriate in an educational setting. So it is necessary to take concrete steps from the school to eradicate these three behaviors from the educational environment. Through a phenomenological approach to the declaration of the three grave sins of education, the results of the study reveal: that religious moderation can be a solution to overcoming the three great sins of education: intolerance, bullying, and sexual violence. By making religious moderation an educational strategy in schools, these three grave sins can be prevented and removed from the educational environment. This research contributes to the development of the school curriculum, especially the cognitive development of adolescents as well as the prevention and treatment that must be carried out.

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

This study aims to determine and analyze consumer attitude as a moderation variable on the effect of consumer motivation and consumer trust on property purchasing decisions. This study uses primary data by distributing questionnaires to respondents, namely the owner of Green Taman Asri housing complex. Sampling is done using the NonProbability Sampling method and the sampling technique using sensus Sampling. The analysis in this study used a moderation regression analasis test. The results of this study indicate that consumer motivation consumer trust have a positive and significant effect on purchasing decision. Meanwhile consumer attitude has a positive as a moderating variable has a significant positive effect on the effect of consumer motivation and consumer trust on property purchasing decisions, with a coefficient of determination (Adjusted R Square) of 0.799 which means that together independent variables explain the purchase decision by 79.9%, while the remaining 20.1% is influenced by other variables

This research seeks deeper information about religious moderation in terms of acceptance of tradition. The research was conducted using a qualitative approach, and several of these methods were intended to obtain information and a clear picture of the focus of the problem discussing religious moderation within the framework of acceptance of tradition. By conducting field observations, interviews, and inputting literacy sources that are relevant to the research theme, the researcher categorizes the data, presents the data, and concludes the data according to the focus of the problem. This study confirms that, religious moderation must be carried out by every human being, because basically in an order in society the realization of harmony is desired, especially in the realization of religious moderation through the implementation of traditions. In carrying out this tradition, the community wants to create unity, brotherhood and harmony by upholding the value of religious moderation as an effort to accept the tradition. They mingle with everyone because this is a form of love and self-awareness as creatures that are able to be tolerant of inter-religious beliefs, so as to create a balanced life in the aim of religious moderation. In establishing social relations, Christians must also not close themselves off. In line with the teachings in the Church's document, Gaudium Et Spes 24. In the perspective of harmony and spirituality of the people in Tegalsambi Village towards tradition, they are not fanatical and exaggerated in their religious practices. Habits and traditions that are still carried out today are factors that increase harmony, harmony and harmony in society. The community feels free, and is given space to channel inspiration, creation, and aspirations in social life. In Javanese terminology, it is commonly referred to as Manunggaling Kawula Gusti, which means life manifested in harmony without any tension or mental disturbance.