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Fathiha Zahra Damanik; Muktarruddin Muktarruddin

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

Irma Yunisa; Faridah Faridah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study looks at how da'wah management plays a role in running the Qur'an memorization curriculum at SDIT Islamiyah Proyek Desa Belinteng. The tahfizh program isn't just seen as a way to pass on religious knowledge it's also viewed as a da'wah tool and a means of building religious character in students from an early age. The study aims to explore how management functions including planning, organizing, directing, and evaluating are applied in running the tahfizh program at the school. The research uses a descriptive qualitative approach, with data collected through interviews, observation, and document review. The key informants were the school principal and the tahfizh teachers. The findings show that the tahfizh program has been managed in a fairly structured way, covering memorization target-setting, clear division of responsibilities, regular memorization sessions, and periodic progress assessments. Beyond improving students' memorization skills, the program also helps instill discipline, good manners, and a love for the Qur'an. That said, the program still faces some challenges, mainly students' lack of focus and limited muroja'ah practice at home.

Santoso, Jaya; Muliyana, Ana; Saragih, Asido; Pakpahan, Ridho; Chrisinta, Debora

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Evacuation planning in spatial networks requires the identification of critical nodes that maintain connectivity, accessibility, and flow distribution during emergency situations. Existing approaches often rely on individual centrality measures, which capture only a single structural dimension of node importance and may therefore produce incomplete or biased prioritization. To address this limitation, this study proposes a Composite Centrality Framework for identifying critical nodes in meso-scale spatial networks with semi-structured connectivity. The network is modeled as a weighted undirected graph, and Degree, Betweenness, and Closeness Centrality are integrated into a unified composite index to capture complementary structural roles. The framework is implemented in MATLAB and evaluated using a real-world campus spatial network consisting of 30 nodes and a synthetic network comprising 16 nodes with comparable structural characteristics. The results reveal a highly uneven distribution of node importance, with a small set of structurally dominant nodes consistently identified across both networks. In the campus network, node P1 achieves the highest composite centrality score (0.2195) and ranks first across the individual centrality measures, indicating its dominant role in maintaining network connectivity, accessibility, and flow distribution. Quantitative evaluation demonstrates strong agreement between the composite ranking and the individual measures, with Spearman rank correlation coefficients of 0.94, 0.89, and 0.91 for Degree, Betweenness, and Closeness Centrality, respectively. However, only one node (P1) appears simultaneously in the top five of all rankings, highlighting the complementary nature of the individual centrality measures and supporting the need for multi-criteria integration. Sensitivity analysis across three weighting scenarios yields rank correlations exceeding 0.97, confirming ranking stability and methodological robustness. Overall, the proposed framework provides a balanced and reliable approach for identifying critical nodes and demonstrates potential applicability to evacuation planning and spatial network analysis in semi-structured environments.

Prakash, Chandra; Sisodia, Avneesh; Lind, Mary

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Agentic artificial intelligence (AI) systems capable of autonomous goal-directed behavior, multi-step planning, tool use, multi-agent coordination, and iterative self-correction represent a transition from passive clinical AI tools toward systems that can participate in complex healthcare workflows. However, empirical evidence remains fragmented across clinical decision support, patient monitoring, and administrative applications, and no systematic synthesis has evaluated which agentic principles have been technically demonstrated and which have accumulated sufficient evidence to support responsible clinical deployment. We conducted a PRISMA-informed systematic review of peer-reviewed empirical studies published between January 2025 and April 2026. Searches across five bibliographic databases and Google Scholar, supplemented by citation tracking, identified 443 unique records for screening, of which 25 met the predefined PICOS and quality appraisal criteria. Evidence was synthesized using an evidence-informed seven-principle framework derived from the integration of agentic AI, clinical AI, and healthcare governance literature. This framework provides a structured lens for examining how agentic principles are evaluated individually and in combination, enabling a deployment-readiness perspective that extends beyond capability-focused assessments alone. The evidence base was concentrated on technical capability principles, whereas human oversight, safety, compliance, and equity-related evaluation received comparatively limited attention. Most studies remained at the laboratory, benchmark, or proof-of-concept stage, and none reported demographic-stratified performance outcomes. Overall, the findings suggest a structural asymmetry in agentic healthcare AI: empirical research is advancing agentic capabilities more rapidly than it is generating evidence for the oversight, safety, equity, and governance mechanisms required for responsible clinical translation.

Alfredo H.S. Aronggear; Irja Tobawan Simbiak; Rasi K. Samosir

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

This study examines land-use transformation in Hamadi Rawa I, Jayapura City, focusing on the shift from water catchment to built-up land during 2015–2025. The research employs a mixed-methods approach, combining analysis of Google Earth imagery with interviews with community, government, and academic stakeholders. Findings show the catchment area shrank by 48% (from 17% to 8% of the total area), decreasing from 21.36 ha to 11.20 ha. The built-up area increased by 28.1%, from 70.78 ha to 90.67 ha, with residential development driving most of this growth (51.1%). Three spatial transformation patterns emerged: ecological fragmentation, linear service sector development, and concentric settlement patterns. Idle land was also identified as a phenomenon that damages ecological functions without providing a productive benefit. The conversion was driven by physical-natural factors (basin topography), economic factors (market proximity), socio-demographic factors (urbanization), and especially institutional factors. Customary land transactions outside state control created a governance dilemma between humanity and public order. The study recommends a proactive-collaborative approach with three key instruments: (1) Zero-Reclamation with Adaptive Permitting for stilt structures; (2) fiscal intervention using Idle Land Tax and Payment for Ecosystem Services; and (3) a Participatory Spatial Control Task Force integrating government and customary authorities (Ondoafi).

Muhammad Sirodjuddin; Purnawirawansa Putra; Muhammad Basyaruddin; Risdah Lenah; Tiyas prastiwi +1 more

Student engagement remains a critical determinant of academic success in elementary education, yet traditional instructional approaches often fail to sustain meaningful participation. This narrative literature review synthesizes contemporary evidence (2020–2026) on the strategic planning of Case-Based Learning (CBL) and its impact on multidimensional student engagement in primary schools. Using Google Scholar as the primary database, peer-reviewed studies were screened and thematically analyzed to identify core planning components, engagement outcomes, and contextual implementation factors. The synthesis revealed five essential instructional design elements: developmentally appropriate case selection, structured scaffolding, explicit curriculum alignment, adequate temporal allocation, and authentic assessment. Empirical findings consistently demonstrate that well-planned CBL significantly enhances behavioral participation, cognitive deepening, and affective motivation among elementary learners. However, implementation success is heavily moderated by teacher pedagogical competence, institutional support, and adaptive resource utilization. These findings underscore the necessity of integrating CBL planning frameworks into teacher professional development and curriculum design. Ultimately, strategically designed case-based instruction offers a transformative pathway to reinvigorate elementary classrooms, though sustained adoption requires targeted training, flexible policies, and further longitudinal research on engagement trajectories in primary education.

Indra Eka Wardana Toii; Xenia Irene Sandy Landjang; Yuni Riskita Mangopo; Lisa Gresti Sella Damanik; Rizka Cintya Edwar

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to implement digital marketing management strategies to optimize community based digital businesses among young generations in Jayapura City. The rapid development of digital technology has created significant opportunities for youth to develop digital businesses. however, limitations in marketing knowledge, content creation skills, and the use of digital platforms remain major challenges. This program was conducted through training, mentoring, and practical workshops focusing on digital marketing management, including market segmentation, branding strategy, social media marketing, content planning, digital advertising, and evaluation using digital analytics. The participants consisted of young entrepreneurs and youth communities who are actively involved in small scale digital business activities. The results of the program indicate an improvement in participant’s understanding and skills in managing digital marketing strategies, particularly in building brand identity, optimizing social media engagement, and designing digital promotional content. In addition, participants were able to develop structured digital marketing plans and apply them to their business activities. This program contributes to strengthening youth capacity in Jayapura City to compete in the digital economy through sustainable community based business development.

Amin Mustofa; Siti Rokhmah; Asep Rosadi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

De Alya, Salsabilla; Putri, Yulia Larasati; Alfiyah; Saputri, Novia Pungky; Nuraini, Eka Permata

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.

Muhamad Ihsan Khuluki; Eva Athifah; Beta Hikmah Zahrotunnisa; Lu'lu Atun Naafi'ah; Farchatul Maru’ah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of educational marketing management in increasing the interest of new students at MTs Negeri 3 Bekasi City, with a focus on the application of the POAC management functions (Planning, Organizing, Actuating, Controlling). The study employs a descriptive qualitative approach using a case study design. Primary data were obtained through observation and in-depth interviews with the Madrasah Principal and the Vice Principal for Student Affairs, who serves as the Chair of the PMBM Committee, while secondary data were sourced from relevant journals and literature. The research results indicate that marketing planning was carried out systematically through the formation of the PMBM committee, academic, religious, and Quranic literacy selection processes, as well as the utilization of digital and print media. Organization involved all school components in a structured manner, while promotional activities highlighted students’ academic, non-academic, and moral achievements through social media and word of mouth. This strategy proved effective, as evidenced by the number of applicants far exceeding the admission quota. However, implementation still faces challenges related to funding, limited land availability, and public perceptions regarding the difficulty of the selection process, which are addressed through routine evaluations and collaboration with government agencies.

Muthi’ah Amelia Nuruddin; Rizki Alifiana Saputri; Farah Fadhilah; Sofi Umi Muslimah; Annafi’ Nurul ‘ilmi Azizah

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the role of the principal in implementing teacher performance appraisal and its impact on the quality of learning at TK Islam Al-A’raaf Gentan. The research employed a qualitative approach with a descriptive design, in which data were collected through observation, interviews, and documentation. The subjects of this study were the principal and teachers, focusing on the implementation of teacher performance appraisal and its follow-up processes. The findings indicate that the principal plays a strategic role in planning, implementing, and evaluating teacher performance appraisal through systematic academic supervision, including pre-observation, observation, and post-observation stages. The follow-up actions are carried out in a structured manner, ranging from guidance and warnings to rewards for high-performing teachers. The implementation of teacher performance appraisal has a positive impact on the quality of learning, such as improving teacher professionalism, creating active and engaging learning environments, and enhancing students’ motivation and learning outcomes. Therefore, the effective role of the principal in teacher performance appraisal is a crucial factor in improving educational quality.

Jimmy Wijaya; Narotama Aulia Fazri; Surya Suganda; Sudarmiatin Sudarmiatin; Yuli Soesetio

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

MSMEs in the snack food sector face dual pressures: competition with large-scale national brands on one side, and the requirement to meet modern retail standards on the other. This Community Service activity was conducted at Jiddah Krenyes, a home-industry potato chips MSME in Jakarta affiliated with the Jakarta Entrepreneur community, using a Participatory Action Research approach with four cycles: plan, act, observe, and reflect. The intervention focused on marketing transformation toward modern retail penetration through Bright Store Pertamina via six sequential phases: audit and planning, visual identity and branding optimization, digital content strategy development, Bright Store penetration through fulfillment of seven retail requirements, integrated promotion activation, and monitoring and evaluation. Reflective evaluation confirms substantive changes in the partner's business capacity: gradual fulfillment of modern retail legality requirements, consistent brand identity strengthening, more structured digital content strategy, establishment of a Bright Store pilot outlet partnership, and more effective omnichannel integration. This activity contributes to the validation of PAR integration with modern trade marketing and omnichannel strategy frameworks for Indonesian snack food MSMEs.

Kholifatul Fauziah

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study analyzes the adaptation of digital branding practices carried out by the Pimpinan Pusat ‘Aisyiyah Majelis Tabligh dan Ketarjihan (PPA MTK) through its Instagram account @ppa.majelistablighketarjihan. The study employed a qualitative descriptive approach using content analysis, documentation, and limited participatory observation. Data were collected from the Instagram accounts @aisyiyahpusat and @ppa.majelistablighketarjihan, organizational documents, workshop materials, and digital tabligh guidelines. The findings show that PPA MTK adapted several branding elements from the central organizational account, including visual identity, hashtags, audience greetings, and communication planning structures. However, the adaptation process did not emerge through formal organizational obligations but developed collaboratively through workshops and shared organizational identity. The study also found differences in communication orientation and content pillar structures between the two accounts. While @aisyiyahpusat emphasized broader institutional communication themes, @ppa.majelistablighketarjihan focused more on digital tabligh communication. These findings indicate that branding adaptation within faith-based women organizations may develop through organizational interaction and functional communication differentiation rather than rigid communication standardization.

Ahmad Zaki Ardio Putra; Alifah Rahmaniah; Indah Prabawati3; Firre An Suprapto

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.

Wahyu Andreansyah Siregar; Soiman Soiman

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to know the management of the Mosque Prosperity Board (BKM) of At- Tawwabin Mosque, Jalan Pimpinan, Medan City, in community economic empowerment. The background of this research is based on the need to optimize the function of mosques not only as places of ritual worship but also as centers of social and economic empowerment. In practice, the management of mosque assets such as parking areas and the organization of Ramadan stalls has become a strategic effort implemented by BKM to improve the welfare of the surrounding community. However, the implementation of these policies also creates social dynamics that require professional and equitable management.This research employs a qualitative approach with a descriptive method. Data were collected through field observations, in-depth interviews with the chairman and administrators of BKM, parking attendants, and Ramadan stall traders, as well as documentation of mosque activities. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, supported by triangulation techniques to ensure data validity.The findings indicate that the management of BKM At-Tawwabin has implemented planning, organizing, actuating, and controlling functions in managing mosque-based economic programs. Parking management provides employment opportunities for local residents, while Ramadan stalls significantly increase the income of small traders during the holy month. Overall, participatory and structured management enables the mosque to function not only as a center of worship but also as a center of economic empowerment that contributes meaningfully to community welfare.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Siti Aisyah; Mardiah Mardiah; Muhammad Khaibar Putra Adithia

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Novianti Novianti; Lodang Prananta Widya Sasana

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.