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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.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

The rapid development of the Industrial Revolution (IR) 4.0  and the transition towards Society 5.0 demand an increase in digital literacy and a basic understanding of technology systems starting from secondary education. The Community Service (CS) Program conducted by the Department of Electrical Engineering Universitas Presiden aims to introduce the concepts of logic gates and digital systems to students of SMA 1 Cikarang Pusat. This CS integrates theoretical explanations and simulation practice using the online platform Circuitverse. This CS was evaluated using a Likert scale (1–4) questionnaire instrument, namely Expectation (Importance) and Performance, with a total of 40 student respondents. The analysis results show that all indicators received an average performance score above 3.30, with satisfaction indices ranging from 82.50% to 90.62%, which falls into the very high category. The indicator for the use of appropriate technology received the highest score of 90.62%, indicating the relevance of the material to current technological developments. The Importance–Performance Analysis (IPA) shows that most indicators are in the 'maintain performance' quadrant, indicating alignment between participants' expectations and the activity's performance. These findings suggest that the workshop is effective in enhancing students' understanding of basic digital system concepts while also fostering interest in engineering and technology fields. The activity underscores the strategic role of universities in bridging the technology literacy gap at the secondary education level in response to the challenges of the IR4.0 and Society 5.0.

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.

This community service program aims to strengthen the strategic role of Posyandu (Integrated Health Post) as a center for family health education through the innovation of its educational functions. Previously, Posyandu operations in the community tended to be limited to routine basic health services, such as weight monitoring and nutritional status recording, while the crucial aspect of health education remained suboptimal. This limitation has contributed to a lack of public understanding regarding healthy lifestyles and the prevention of chronic diseases or stunting. The methods implemented in this program included problem identification through observation, health socialization and education, specialized training for Posyandu cadres to enhance their communication capacity, and direct mentoring during activity implementation. The results demonstrated a significant increase in family knowledge regarding balanced nutrition and clean and healthy living behaviors (PHBS). Furthermore, Posyandu cadres became more active and skilled in delivering health information communicatively to the community. This program demonstrates that by strengthening its educational function, Posyandu can transform into an effective and sustainable family health learning center, significantly impacting the improvement of community health standards at the frontline level.

. Studies on the use of a digital storybook for teaching English to young learners have been abundant; however, the integration of independence values into the story for elementary school students in Indonesia has received limited attention. Independence is one of the characters that educate young learners to become responsible and self-reliant. This study aims to design a digital storybook that integrates independence value into English language learning materials for fifth-grade students. Using a qualitative Design-Based Research (DBR) approach, this study employed a design framework as the main research instrument, derived from character education theory, Teaching English to Young Learners (TEYL), and multimedia learning theory. Data were collected through the analyses of curriculum policies, English textbooks, children’s literature, character education, and multimedia learning. This study produced a digital storybook entitled Lisa Can Do It, which can be expected to become a medium to learn English and at the same time educate children about independence value. Findings indicate that character-based digital storybooks demonstrate the potential to integrate language learning with character education, providing a foundation for the design and implementation of digital learning materials integrated with character in English language education in elementary schools. Further research should focus on the implementation of the product to evaluate its impact on student learning outcomes.

This study aims to analyze the influence of Psychological Capital, work motivation, and workload on the performance of Training Officers at the Infantry Education Center (Pusdikif) of the Indonesian Army's Infantry Training Center (Pussenif. This study uses a quantitative approach with an explanatory survey design. The research population consists of all 60 non-commissioned officer trainers at Pusdikif Pussenif TNI AD. Data collection was conducted using a five-point Likert scale questionnaire. Data analysis was performed using multiple linear regression with the help of SPSS 29. The results show that Psychological Capital has no significant effect on the performance of non-commissioned officer trainers. Work motivation has a positive and significant effect on performance and is the most dominant variable. Workload has a positive and significant effect on performance. Simultaneously, Psychological Capital, work motivation, and workload have a significant effect on the performance of Training Officers. The research model has a very strong relationship (R = 0.856) with an explanatory power of 73.3%. This study shows that the performance of military trainers is more influenced by work motivation and task demands than by personal psychological factors. The results of this study are expected to serve as a basis for the leadership of the Indonesian Army's education units in increasing work motivation and managing the workload of trainers proportionally to support the improvement of military education performance.

Abstraks Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digunakan berjumlah 85 orang. Proses pengambilan sampel menggunakan sampel jenuh. Penelitian ini menggunakan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian memperlihatkan adanya hubungan positif dan signifikan secara statistik antara variabel lingkungan kerja dan kinerja karyawan, serta hubungan positif dan tidak signifikan secara statistik antara variabel disiplin kerja dan kinerja karyawan.   Abstact The purpose of this research is to identify the factors that affect job performance at the Lasem District Health Center, specifically looking at the workplace climate, work discipline, and employee motivation. Employee output is the dependent variable in this analysis, with the aforementioned three factors serving as independent ones. Primarily based on responses to a questionnaire, this study draws on primary data. Research subjects' personal information is what the research relies on. Using a sample size of 85 people. The sampling process makes use of saturated samples. The research used multiple linear regression analysis as its data analysis approach. The study found that there is a positive and statistically significant relationship between the work environment variable and employee performance, as well as a positive and statistically insignificant relationship between the work discipline variable and employee performance.

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

This community service activity aims to improve teenagers' self-management skills through the program “Remaja Jago: Kelola Diri Tanpa Drama”. The program was specifically designed to provide a practical and applicable understanding for youth on how to recognize their own potential, manage emotions effectively, organize time efficiently, and make wise and responsible decisions in daily life. The activity was carried out at Vihara Dhamma Bhakti Tangerang with 20 participants aged 13–20 years, representing a diverse range of educational and social backgrounds. Methods included interactive lectures, engaging educational games, structured group discussions, and guided self-reflection sessions to encourage active participation and deeper personal insight. Evaluation results showed a significant improvement in participants’ decision-making abilities, personal discipline, emotional control, and goal-setting skills after completing the program. In addition, participants demonstrated increased self-confidence and awareness of their strengths and weaknesses. Overall, this program effectively contributes to developing independent, disciplined, and responsible youth character, while also equipping them with essential life skills needed to face various personal and social challenges in the future.

Bullying remains a serious issue in elementary schools, affecting children’s psychological, social, and academic well-being. Limited student understanding of the forms and impacts of bullying encouraged students of the Community Service Program (KKN) from Mayjen Sungkono University to implement an anti-bullying education program at Tawar State Elementary School. This activity aimed to enhance students’ understanding of bullying while fostering empathy and care toward peers. The program employed an educative–participatory approach through presentations, interactive discussions, question-and-answer sessions, and ice-breaking activities tailored to the characteristics of elementary school students. The participants consisted of 39 students from grades 4 and 5. Evaluation was conducted through observations of student participation, enthusiasm, and their ability to answer questions related to the delivered material. The results indicated that most students were able to understand the concept of bullying, its types, negative impacts, and prevention strategies. Furthermore, students began to apply anti-bullying values in their daily social interactions within the school environment. Anti-bullying education is expected to serve as a preventive measure in creating a safe, comfortable, and supportive school environment that optimally supports students’ growth and development.

This study aims to explore employees’ work experiences related to work-life balance and compensation in shaping employee performance at CV. Sepanjang Masa (Masa Kreatif), a social media agency located in Makassar. A qualitative approach with a descriptive-analytical field design was employed. Data were collected through in-depth interviews, passive participant observation, and documentation involving 11 informants from both management and creative teams. Data analysis followed processes of data reduction, data display, and conclusion drawing, with trustworthiness ensured through triangulation techniques. The findings reveal that employees’ work-life balance experiences are dynamic and heterogeneous. Work flexibility provides opportunities for personal time management; however, rapid response demands and intensive content production blur the boundaries between work and personal life. A supportive, communicative, and collaborative work environment acts as a protective factor that mitigates work pressure and fosters creativity. Compensation is perceived not only as financial remuneration but also as a symbol of recognition, professional development opportunities, and organizational appreciation, although gaps remain between employee expectations and organizational capacity. Integratively, work-life balance, work environment, and compensation constitute interconnected work experiences influencing employee engagement and performance within the digital creative industry.

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

This study investigates the effects of transformational leadership and work-life balance on job satisfaction, with employee engagement as a mediating variable, within the context of modern organizational work environments. Increasing job demands and performance pressures have raised concerns regarding employee psychological well-being, yet previous empirical findings on how leadership and work-life balance influence job satisfaction remain inconsistent. Therefore, this research aims to examine whether employee engagement serves as a psychological mechanism that explains the relationship between transformational leadership, work-life balance, and job satisfaction. A quantitative research approach was employed, with data collected through structured questionnaires using a Likert scale. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among variables. The results indicate that transformational leadership has a significant positive effect on employee engagement, which subsequently has a strong positive influence on job satisfaction. However, work-life balance does not demonstrate a significant direct or indirect effect on job satisfaction in this research context. Furthermore, employee engagement is proven to fully mediate the relationship between transformational leadership and job satisfaction. In conclusion, this study highlights employee engagement as a key psychological pathway through which transformational leadership enhances job satisfaction and provides practical implications for organizations to prioritize leadership development aimed at strengthening employee engagement.

News texts are a systematic way of conveying information that contains declarative and imperative sentences used to convey meaning directly and demonstrate the persuasive value of the news. The research goals are to analyze imperative sentences to understand how commands, requests, prohibitions, or invitations are conveyed so that they can influence the actions or responses of readers, as well as to analyze declarative sentences, which play an important role in constructing discourse structure and indicating the writer's position on the topic being discussed. This study was conducted using a qualitative descriptive method. This method was chosen because it can describe what is seen, heard, felt, and asked. The researcher considers qualitative descriptive research to accurately describe a situation without manipulating variables.  This research concludes that imperative sentences elicit responses in the form of agreement and action, or rejection, either directly or indirectly. Meanwhile, declarative sentences serve as a guide or basis for understanding the context the speaker wishes to convey and can also be used to reinforce previously conveyed information to avoid ambiguity and misunderstanding when examining the meaning. This research is expected to be useful in linguistic studies, more specifically in syntactic material that discusses declarative and imperative sentences in news texts and political discourses.

Buillying is a form of violeincei that freiquieintly occuirs in school einvironmeints and can neigativeily affeict childrein’s psychological, social, and acadeimic deiveilopmeint. As suibjeicts of law, childrein havei thei right to reiceiivei proteiction from all forms of violeincei as reiguilateid by statuitory provisions. This Commuinity Seirvicei Program (Kuiliah Keirja Nyata/KKN) aims to increiasei stuideints’ awareineiss at SDN 2 Waydadi reigarding thei dangeirs of buillying and thei importancei of child leigal proteiction throuigh anti-buillying socialization activitieis. Thei meithod eimployeid was leigal couinseiling uising an eiduicational and participatory approach, incluiding mateirial preiseintations, inteiractivei discuissions, and thei provision of simplei casei eixampleis adapteid to thei agei leiveil of eileimeintary school stuideints. Thei reisuilts of thei activity indicatei an increiasei in stuideints’ uindeirstanding of thei deifinition and typeis of buillying, its impacts, preiveintion eifforts, and availablei forms of leigal proteiction as reiguilateid uindeir thei Child Proteiction Law, and  thei Indoneisian Criminal Codei. This activity is eixpeicteid to seirvei as a preiveintivei eiffort to reiduicei buillying and to suipport thei creiation of a safei and child-frieindly school einvironmeint.

The extruder-type floating pellet machine is a form of appropriate technology that works by using a screw system to push the raw material while applying pressure to form dense pellets. The main source of raw material for making these pellets comes from trash fish, which are small fish caught by fishermen that are unfit for consumption and have low economic value. Trash fish are relatively cheap because they are classified as non-economical, but they have great potential for use as fish feed. Their distinctive strong aroma can stimulate fish appetite, while their relatively high protein content makes them an ideal source of nutrition. Before use, the trash fish are first dried and then ground using a flour machine to achieve a fine texture. The floured material is then mixed and the moisture content is adjusted to around 42%, so that the extrusion process can run optimally when using the extruder-type pellet machine. The material formulation consists of 70% trash fish meal, 15% corn meal, and 15% wheat flour. The resulting pellets are then tested in a feed laboratory and show protein levels ranging from 30-40%, depending on the quality of the trash fish raw material used. This community service activity involves fish farmer groups in the Beji area, East Ungaran District, which is expected to increase fish farmer insight on how to make floating pellets using an extruder type pellet printing machine.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.