Participation from all parties is important in post-disaster rehabilitation and reconstruction because it is the most complex activity in disaster management from the planning process, funding, and implementation. A Tsunami that struck Sunda strait in December 2018 caused a great loss and immediate response is necessary. The delay of rehabilitation and reconstructions affected the stability of national security. Therefore, all parties need to take part in post-tsunami recovery so that the disaster recovery process implemented effectively and efficiently. The purpose of this study was to analyze the participation of society in the post-tsunami rehabilitation and reconstruction management in Pandeglang district, coordination networking, and contributions to national security. The qualitative method is used in this research from the primary and secondary databases. For the purposes of this study, the primary data were gathered through face-to-face interviews from the subjects of research who were chosen based on purposive sampling and snowball methods. The data analyzed qualitatively and simulation by UCINET 6 is used for coordination networking. The result shows that all parties had taken part in the Pandeglang post-tsunami recovery management from the planning process, implementation, monitoring, and evaluations. The level and form of community participation are diverse.

This research aims to determine the influence of Debt to equity ratio and Net profit margin partially or simultaneously on stock returns at PT. HM Sampoerna Tbk for 15 years, namely from 2008-2022. This research variable consists of Debt to equity ratio (X1), Net profit margin (X2), and stock returns (Y). The data collection method uses the documentation method. The data analysis method uses multiple linear regression analysis. The results of the F test show that simultaneously the independent variables DER and NPM have a positive and significant effect on stock returns. The results of the t test show that partially: 1) Debt to equity ratio (DER) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk. 2) Net profit margin (NPM) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk.

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.
 
 

This research examines how Gen Z's interest in career taxation is influenced by competency decisions, financial incentives, and labor market factors. This research uses the SLR (Systematic Literature Review) method which includes collecting, reading, analyzing and sorting literature to identify important findings related to interest in a career in taxation. Using the selection criteria above, the author found 102 journals, then the author filtered the search by limiting the publication year of each journal to 2017 to 2024 and obtained 59 journals. Then the author extracted several journals as samples that were appropriate to the topic being researched, so that the author had collected 50 previous journals that met the author's and research criteria. The results of this research have implications for organizations and policymakers seeking to attract and retain Gen Z talent in the tax field. This research shows that ability assessments and financial incentives have a positive influence on Generation Z's interest in choosing a career in the tax sector, but consideration of labor market conditions plays a different role.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.
 
 

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

The activity of writing scientific papers, especially scientific articles, is one of the activities that must be done by professional teachers. Apart from being a professional demand, writing scientific papers for teachers is also a form of scientific implementation and dissemination to the community. The purpose of this training activity is expected to improve the ability to write scientific papers, especially scientific articles for teachers. The method of implementing this training is divided into three stages. First, the presentation of the material, the two participants were divided into groups to discuss things that could be raised as the theme of writing scientific articles, the third practice in groups with the guidance of lecturers of the PPKn study program, Faculty of Teacher Training, PGRI Adi Buana University, Surabaya, and assistance to complete activities synchronously and asynchronously. This training resulted in 9 scientific articles that have been worked on by teacher groups, three of which are the results of the implementation of classroom action research (PTK) that has been previously carried out by teachers, and there are two participant articles that have been successfully uploaded to the national online journal Pacivic Universitas PGRI Adi Buana Surabaya.

Penelitian ini menyoroti tantangan dalam perhitungan panen ikan molly secara manual, yang menghambat efisiensi dan profitabilitas peternakan ikan. Kurangnya penelitian komprehensif tentang penerapan teknologi pemrosesan citra digital di Indonesia mendorong eksplorasi algoritma BLOB dan filter HSV. Hasil pengujian menunjukkan tingkat akurasi yang memuaskan hingga 98,14%, meskipun dengan tantangan terkait identifikasi objek yang bertumpuk. Diperlukan penyesuaian parameter yang cermat untuk meningkatkan efektivitas deteksi.

Penelitian ini bertujuan untuk mengetahui tingkat ekspektasi penerimaan, risiko usaha, dan perkiraan permintaan produk kascing dan kompos CV. X. Data yang diperoleh terdiri dari 96 sampel yang berasal dari data historis penjualan dan penerimaan selama 8 tahun periode usaha berjalan (2017-2024). Perhitungan tingkat ekspektasi penerimaan dan risiko dilakukan dengan pendekatan Expected Return dilanjutkan dengan pengukuran deviasi yang terjadi, sedangkan perkiraan penjualan pada masa yang akan datang dilakukan dengan menggunakan simulasi Monte Carlo. Produk kascing memiliki tingkat ekspektasi penerimaan yang lebih besar bila dibandingkan dengan produk kompos maupun portofolio 2 produk diversifikasi. Koefisien variasi pada produk kascing 0,17; kompos 0,24; dan portofolio 0,19; nilai koefisien variasi yang semakin kecil menggambarkan risiko yang dihadapi semakin rendah. Perkiraan volume permintaan yang diterima pada masa mendatang pada produk kascing berkisar 9,73- 21,34 ton/bulan dan kompos berkisar 7,81-53,21 ton/bulan.

Susu UHT atau Ultra High Temperature merupakan salah satu jenis susu yang paling sering dikonsumsi masyarakat. Susu UHT diolah dalam waktu yang singkat dengan teknologi pemanasan tingkat tinggi.  PT. Ultrajaya Milk Industry and Trading Company, Tbk adalah salah satu perusahaan yang memproduksi berbagai jenis minuman. Salah satu produk peternakan yang diproduksi oleh perusahaan ini adalah susu UHT, yang sering disebut juga sebagai Ultra Milk. Ultra Milk melakukan campaign promosi dengan kolaborasi bersama grup K-Pop. Kolaborasi yang sedang dilakukan saat ini adalah kolaborasi dengan grup K-Pop Stray Kids. Penelitian terhadap Pengaruh Pembelian dan Konsumsi Susu UHT Ultra Milk Kolaborasi dengan Grup K-Pop Stray Kids ini dilakukan pengumpulan data kuesioner. Meningkatnya pembelian dan konsumsi susu UHT Ultra Milk kolaborasi dengan Stray Kids ini didukung oleh adanya hadiah setiap pembelian produk susu UHT Ultra Milk. Pemasaran yang dilakukan adalah pembelian di gerai Alfagroup yang sangat mudah dijangkau oleh masyarakat. Kolaborasi Ultra Milk dengan Stray Kids menjadi bentuk promosi yang sangat baik untuk brand Ultra Milk sendiri.