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This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.

This study aims to analyze the dynamics of interfaith relations in Indonesia by integrating Social Identity Theory (SIT), Social Identity Complexity (SIC), and Pope Francis’ vision of synodality. The focus is directed toward understanding how social identity categories, overlapping identity structures, and the synodal vision of communion, participation, and mission enrich the paradigm of religious moderation in a plural society. This research employs a qualitative library research design using descriptive-analytical and content analysis techniques on identity theories, empirical findings on interfaith tolerance, and relevant Catholic Church documents. The analysis includes an exploration of the core concepts of SIT and SIC, a review of interfaith tolerance practices in Indonesian communities, and an examination of the pastoral significance of synodality as a dialogical approach. The findings indicate that religious moderation can flourish when religious communities have natural spaces of encounter, develop flexible identity intersections, and engage actively in mutual listening as emphasized in the Synod 2021–2024. In this context, synodality provides a theological and pastoral framework for cultivating inclusive, creative, and transformative interfaith relations, allowing each religious tradition to express its uniqueness while fostering fraternal harmony.

The size of the company as a moderator in defining the correlation between capital structure, profit, and firm value is the focus of this study. Adopting a quantitative associative approach, this research focuses on the non-cyclical consumer sector registered on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Of the 125 companies, 73 were purposively selected to create the research sample, yielding 292 observations after excluding entities with incomplete data and those with special monitoring status. The authors gathered secondary data from audited yearly financial reports through the IDX portal and corporate websites. The analysis used quasi-moderation techniques by combining independent variables, moderation, and interaction in a single regression model, processed through EViews 13. The research results show that capital structure has a significant positive impact on firm value, while profitability has no significant impact. Firm size has been shown to affect the relationship that exists between capital structure and firm value, but it does not moderate the association between profitability and firm value. These findings confirm that leverage’s effectiveness in increasing firm value is independent of company size and that profitability is not a primary determinant in this context. This research provides empirical evidence to advance capital structure theory and to inform executives’ strategic financial decisions and investors’ evaluations of corporate outlooks.

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.

Early marriage and divorce at a young age are among the most prevalent social problems among adolescents. A lack of understanding regarding marital loneliness, coupled with a lack of religious knowledge and life skills, often leads to marriages being faced without proper preparation. This situation necessitates strengthening premarital education literacy, which not only equips the cognitive aspect but also instills values ​​of balance through the concept of moderation. This study focuses on strengthening premarital education literacy without moderation as an effort to mitigate early divorce among adolescents at the Darul Ihsan Islamic Boarding School. The study focuses on how the premarital literacy program, based on the rights and obligations of couples, improved (80%) and family communication skills (78%), based on pre-test and post-test results. Using qualitative descriptive methods through observation, interviews, and documentation, this study found that premarital education literacy without moderation has a positive impact on improving adolescents' readiness for marriage. In addition, this program has also proven relevant in efforts to reduce the risk of early divorce which often arises due to a lack of mental and spiritual readiness among young couples.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques.  The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.

The Community Service (PKM) activity conducted by the Master's Program in Christian Religious Education at GMIT Zoar Penkase addressed the theme "Religious Moderation and Religion in Public Spaces." The primary objective of this activity was to enhance the understanding of the community and congregation regarding the importance of moderation in religion as a key to preventing conflicts and violence based on religious differences. This activity involved 27 participants, including students, lecturers, religious leaders, and local community members. The material presented emphasized the significance of moderate attitudes and respect for differences within the context of religious diversity. Issues of humanity, tolerance, and national commitment were discussed, with the hope of strengthening social cohesion. The results of this activity indicate that religious moderation can serve as a unifying force that promotes social justice and harmony among religious communities. Thus, religious moderation in public spaces is crucial for creating a more inclusive, peaceful, and just society, both locally and globally.

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

In the traditional commercial banking industry, this study attempts to provide empirical data about the impact of board size and gender diversity on business performance, using intellectual capital as a moderating variable. The research population includes all companies in the conventional commercial bank sector as many as 39 companies, with purposive sampling technique resulting in 36 companies as samples. The analysis methods used include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and moderation regression analysis. Multiple linear regression results demonstrate that board size significantly and favourably affects business success, while gender diversity has no significant effect. In addition, moderation regression analysis results demonstrate that intellectual capital can fortify the relationship between board size and company performance, but does not strengthen the connection between business performance and gender diversity.

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).

The purpose of this study is to determine the influence of Digital Marketing and Ticket Prices on Visit Decisions with the Customer Review moderation variable at the Sounds of Downtown Surabaya Concert. This study uses a quantitative method with a strategy using a survey, which has a total of 100 respondents with the result of distributing an e-questionnaire using a non-probability sampling technique with incidental sampling as the method. The analysis was carried out using statistical methods used to test the direct influence and moderation between the variables. This study shows that Digital Marketing has a significant effect on Visit Decisions with a significance value of 0.000. Likewise, the Ticket Price has an effect with a significance value of 0.034. The Customer Review variable was unable to moderate the influence of Digital Marketing and Ticket Prices on Visit Decisions with significance values of 0.097 and 0.667, respectively. With this research, it can be emphasized that Digital Marketing and Ticket Prices are able to drive Visit Decisions compared to Customer Reviews. Therefore, it is highly recommended for entrepreneurs who are already running a business in the entertainment/event industri or who are just starting out to encourage the optimization of Digital Marketing and periodically review the effectiveness of Ticket Prices and pay attention to the use of Customer Reviews in practice to motivate potential consumers or potential consumers.

This article explores the integration of religious moderation values within the tradition of orphan charity (santunan anak yatim) in a multicultural community. Conducted as part of a community service program (Kuliah Kerja Mahasiswa) by ten students from Universitas Islam Negeri Maulana Malik Ibrahim Malang, this study took place in Sumberkradenan Village, Pakis Subdistrict, Malang Regency, East Java. Using a qualitative descriptive approach through interviews, observation, and documentation, the research uncovers how a routine act of religious compassion becomes a powerful medium for fostering social harmony, tolerance, and interfaith cooperation. The findings reveal that orphan charity is not merely a religious obligation but also a social practice that embodies the spirit of inclusiveness, solidarity, and mutual respect across diverse religious and cultural groups. This study highlights the potential of local religious traditions as grassroots models for promoting religious moderation in contemporary society.

This study aims to analyze the influence of accountability, transparency, rule of law, effectiveness, and efficiency on local government performance with supervision as a moderating variable in the Langkat Regency Government. This study uses an associative research method with a quantitative approach based on numbers. The study population consisted of 40 Regional Work Units (SKPD) with 120 respondents determined through purposive sampling techniques, with the criteria of heads of departments/agencies, secretaries, and treasurers who have served for at least the last five years. Primary data were obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that the variables of accountability, transparency, rule of law, and effectiveness and efficiency have a positive and significant effect on local government performance. However, the results of the moderation test indicate that supervision only plays a significant role as a moderating variable in strengthening the relationship between the rule of law and local government performance. Meanwhile, supervision does not significantly moderate the relationship between accountability, transparency, and effectiveness and efficiency on local government performance. These findings are expected to be a consideration for local governments in improving the quality of governance, especially through strengthening the rule of law supported by an effective monitoring system.