Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The results of this research can be concluded that the implementation of government accounting standards in this village has not been optimal because in the presentation of village financial reports there are still several reports that are not prepared by the village government. Sigi Village Revenue and Expenditure Budget Implementation Report (APBDes), Changes in Excess Budget Balance Report, Realization Report, Cash Flow Report, and Notes to Financial Reports.

Social media now plays an important role in everyday life and has a great impact on society and people. The drawbacks of social media are discussed in this study. Problems that arise from social media include the rise of fake news, digital addiction, mental health problems, and cyberbullying. To optimize the positive impact of social media and reduce its negative impact, social media must be used wisely. This study aims to analyze the effect of social media use on adolescent mental health. This study used a survey method involving 200 adolescents aged 13-18 years as respondents. Data was collected through a questionnaire that measured the frequency of social media use, types of content consumed, and mental health indicators such as depression and anxiety. The results showed that there was a positive correlation between the frequency of social media use and the level of depression and anxiety in adolescents. In addition, exposure to negative content such as cyberbullying and others also contributed to the decline in mental health. This study concludes that excessive and unhealthy social media use can negatively impact adolescents' mental health.

Internet users in the use of information have given rise to two opposite sides, where on the one hand it is easier in terms of access and utilization of information, while on the other hand it causes various kinds of illegal acts, one of which is copyright infringement in the form of film piracy which is currently inserted through illegal streaming sites resulting in losses for the creators of cinematographic works. This of course violates the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics concerning the Implementation of Content Closure and/or User Access Rights, Copyright Infringement and/or Related Rights in Electronic Systems. This research is a normative juridical research using a legislative and conceptual approach, using legal materials from literature and the internet as a source of legal materials. The results of the study show: (1) The form of legal protection for the creators of cinematographic works in film piracy on illegal streaming sites is reviewed from the ITE Law in a preventive manner regulated in Articles 23-25, Article 25, Article 32 paragraphs (1) and (2) of the ITE Law and has been repressively regulated in Article 48 paragraphs (1) and (2) of the ITE Law and the Joint Regulation of the Minister of Law and Human Rights & the Minister of Communication and Information related to Content Closure. (2) The effectiveness of the legal protection provided by the government to the creators of cinematographic works in the piracy of films on illegal streaming sites provided by the government through the ITE Law and the Joint Regulation of the Minister of Law and Human Rights and the Minister of Communication and Informatics related to site blocking cannot be said to be effective until now because the legal factor itself has not sufficiently accommodated the protection of creators clearly in the event of film piracy on illegal streaming sites.

Child abuse in Indonesia, particularly in Bintan, shows a concerning upward trend. This study aims to analyze the efforts of the Women's Empowerment, Child Protection, Population Control, and Family Planning Agency (DP3KB) in preventing and addressing cases of violence against children. The research method employed is empirical research, collecting primary data through interviews and observations, as well as secondary data from relevant literature. Findings indicate that DP3KB has implemented prevention programs that include socialization of children's rights and campaigns for reporting violence, although it still faces challenges such as limited resources and lack of inter-agency coordination. The implications of this research highlight the importance of cross-sector collaboration and increased community awareness to protect children from violence. By understanding the steps taken by DP3KB, it is hoped that this can contribute to child protection efforts and the handling of violence cases in Bintan Regency.

This research was carried out for approximately 1 month from 17 January – 05 March 2022. In situ measurements included temperature (Suhu), acidity (pH), and dissolve oxygen (DO). Directly in the Lab. Aquaculture Biotechnology Fakulty of Agriculture University of Muhammadiyah Sukabumi. the test included testing the ex situ water quality at the IPB University Laboratory. Testing ammonia and alkalinity. The results of the above objectives show a comparison of the growth of water quality in the vertiqua system (Vertical Aquaculture), to determine the effectiveness of the vertiqua system in goldfish cultivation on growth, feeding effeciency, and water quality.
 

Angklung merupakan sebuah alat musik tradisional yang terbuat dari bambu, yang dimainkan secara berkelompok dengan cara digetarkan, mencerminkan kebutuhan akan sinkronisasi dan kerjasama di antara para pemain. Angklung menjadi simbol kearifan lokal, sarana hiburan, memegang nilai budaya dan sejarah yang mendalam dalam masyarakat Sunda, serta memiliki peran penting sebagai warisan budaya Indonesia. Permasalahannya, di era modern ini, upaya pelestarian terhadap angklung yang adaptif belum dimiliki oleh masyarakat secara keseluruhan.  Penelitian ini bertujuan untuk mengkaji upaya pelestarian angklung yang telah dilakukan, khususnya di Jawa Barat, dari masa lalu hingga saat ini. Dengan metode deskriptif kualitatif dengan sampel angklung yang dibuat dari saung Mang Udjo di Bandung. Hasil dari penelitian ini menunjukkan bahwa angklung tetap bertahan serta dilestarikan sebagai warisan budaya indonesia, dapat digunakan dalam kehidupan sosial budaya, dan upaya pelestarian yang dilakukan telah berhasil menjaga nilai budaya angklung dalam masyarakat.

Salary reform as a structural improvement in a company’s compensation system is a widely applied strategy to enhance employee motivation and performance. Compensation policies that are responsive to employee needs are expected to create a work environment that supports productivity, where intrinsic motivation can be strengthened through fair and proportional rewards. This study aims to explore the extent of the influence of salary reform on improving employee motivation and performance within organizations by using a literature review method. Based on analyses of previous studies, it was found that salary reform not only plays a significant role in fostering employees' intrinsic motivation but also impacts the overall productivity of the organization. Reforms that include salary structure adjustments, performance-based incentives, and increased transparency in compensation management have proven effective in reducing disparities, enhancing loyalty, and improving workplace climate. These findings strongly imply that management should continuously develop adaptive compensation policies focused on employee needs and well-being, with the aim of optimally contributing to achieving the company’s strategic goals and enhancing organizational competitiveness.

The drama “Dag Dig Dug” by Putu Wijaya is an interesting literary work to analyze, especially in terms of its elements. This research was conducted to understand the intrinsic elements in the drama Dag Dig Dug by Putu Wijaya. Intrinsic elements are important elements in a literary work. A work cannot be called a literary work if one of the elements is not present in it. This research aims to understand the important elements in the drama, such as theme, plot, character, setting, dialog, and mandate, so that we can understand the meaning contained in it. The problem to be answered in this study is what elements exist in Putu Wijaya's Dag Dig Dug drama and how these elements are interconnected to form a story. The purpose of this research is to explain these elements. The main data source is the play Dag Dig Dug by Putu Wijaya and several journals and other relevant sources. The method used is qualitative with a literature study approach. The author collects and analyzes various literary theories to identify the elements in the script. The results show that the elements in this drama include theme, character, plot, setting, dialog, and mandate. The theme is about life. There are 8 characters in this drama. The plot uses a loose plot. The setting of the story is in the house of a husband and wife. The dialog of the eight characters helps reveal the story. The mandate is about the importance of applying moral and ethical values, especially the value of honesty in life. Overall, the elements in Putu Wijaya's Dag Dig Dug interact with each other to create a work that is not only entertaining, but also thought-provoking for the audience. This research is expected to provide deeper insight into Putu Wijaya's work and the elements that make up a drama in Indonesian literature.

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.