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

The This study aims to explore the implementation of online learning of Teaching Skills and Microteaching courses, focusing on three main aspects: preparation, implementation, and evaluation of learning. This study also considers the challenges that arise due to student involvement in the Merdeka Belajar Kampus Merdeka (MBKM) program, which often affects the consistency of their participation in regular learning. This study was conducted using a qualitative descriptive method with a case study design. The results showed that online learning was quite effective in conveying teaching skills theory through digital materials and asynchronous activities. However, teaching practice simulations faced several limitations, such as the difficulty of observing non-verbal elements, classroom management, and spontaneous responses of students during online simulations. Technical constraints, especially unstable internet connections, were also major obstacles in implementing learning. In addition, students involved in MBKM reported difficulties in dividing time between program assignments and regular course preparation, which impacted their participation and engagement.

Witness protection is the cornerstone of an effective criminal justice system. Therefore, it is important to ensure the quality of witness protection law. This study uses normative method to compare witness protection law in Indonesia, Malaysia and Australia. The result shows several similarities and differences in 5 areas namely a) the subject of protection; b) selection process; c) rights and obligations of parties; d) institutional arrangement; and e) criminal sanctions. Each country has its own approach to regulate the witness protection. Indonesia is progressive in terms of giving special rights for 6 different categories of subject of protections. For instance, special right for compensation and restitution for victims of particular crimes. Indonesia also encourage justice collaborator to give evidence by promising leniency, parole or remission. Conversely, Australia explicitly clarify that the witness protection must not be interpreted as rewarding criminals. Unlike Indonesia, Malaysia and Australia grants equal rights for all witness. Despite such differences, these 3 countries have similarity in terms of the imposition of selection process to ensure the protection is prioritized for those who need it the most. The witness protection must be maintained to balance the interest of witness, accuse and the society. The goal is not to give excessive protection for witnesses, but to adjust the protection according to the limitation of resources and financial. Moreover, Indonesia should adopt the disclosure requirement as implemented in Malaysia and Australia to prevent the witness from using the program to circumvent his legal or financial obligations.

This study aims to analyze the linguistic aspects of the lyrics of the song "Asmalibrasi" by Soegi Bornean. Through an analysis of diction, style, sentence structure, and theme, this study attempts to reveal the beauty and depth of meaning contained in the lyrics of the song. The results of the study indicate that the lyrics of the song "Asmalibrasi" are rich in creative and effective use of language, and raise universal themes that are relevant to the socio-cultural context. This study is expected to contribute to the study of Indonesian language and literature, as well as become a reference for musicians, poets, and lyricists in creating higher quality works.

Commuter Line ialah salah satu sektor pelayanan publik dibidang transportasi banyak dipergunakan oleh masyarakat saat ini. Sesuai perkembangan teknologi banyak opini masyarakat terhadap pelayanan Commuter Line beredar secara online, untuk menyampaikan opininya masyarakat menggunakan media sosial seperti Twitter. Media Twitter dapat dijadikan sebagai bahan evaluasi peningkatan kualitas layanan. Twitter memudahkan pelanggan untuk menyampaikan keluhan serta pendapat terkait layanan seperti PT KAI Commuter. Untuk memahami komentar pelanggan, persepsi layanan publik, dan mendapatkan opini baru maka perlu dilakukan analisis sentimen terhadap pelayanan Commuter Line. Analisis sentimen ini bertujuan untuk mengklasifikasikan tweets masyarakat terhadap layanan Commuter Line ke dalam sentimen complain dan not complain dengan menggunakan metode Naive Bayes. Metode ini mempunyai tingkat akurasi paling tinggi dalam pengklasifikasian analisis sentimen. Data yang diunduh dari Twitter menggunakan aplikasi RapidMiner sebanyak 1.010 tweet dan data validasi sebanyak 1.003 tweets. Pada akhir tahap penelitian diperoleh accuracy 78,11%, precision 81,76%, recall 72,51%, dan AUC yang didapat sebesar 0,814.
 
Kata kunci: Analisis sentimen; Commuter Line; Twitter; Naive Bayes

This type of research is qualitative research with a descriptive approach and library research. This research aims to determine parents' efforts to encourage the growth and development of children with dyslexia. The subjects of this research were children suffering from dyslexia with the initials A. Data collection techniques used observation methods in their research, and various sources of reviews of other research articles. The results of this research are that the first step that parents can make is to introduce the letters of the alphabet in an interesting way, such as inviting children to watch educational videos about the alphabet, parents start teaching children to put words together slowly. So that children understand better, parents can start teaching them how to spell words clearly. And parents can also provide emotional support to children so that children are more confident and motivated in reading

Community welfare is a primary objective of national development, encompassing various aspects such as health, education, and decent employment, all of which play crucial roles in achieving national stability and progress. However, welfare is not solely dependent on economic factors but also on the overall quality of life. Unfortunately, disparities in welfare persist across different regions, influenced by local environmental factors, including access to education, which in turn affects job opportunities and income levels. Inequalities in employment opportunities can potentially slow down national development by reducing the number of individuals capable of contributing productively to key economic sectors. To enhance national development, further analysis of welfare indicators such as the open unemployment rate, human development index, labor force participation rate, and poverty levels is essential. Therefore, this study conducts cluster analysis on welfare indicators across districts/cities in Central Java for the year 2023. Both hierarchical and non-hierarchical (K-Means) clustering methods are employed to identify patterns of inequality by partitioning data into groups based on specific similarities. This approach facilitates a more effective review of policies to address welfare disparities across various regions. The findings indicate that the welfare indicators in Central Java are in a relatively poor condition, with low labor force participation rates, low human development indices, and high poverty rates. The hierarchical and non-hierarchical cluster analysis identified 5 optimal clusters, with all welfare variables having significant influence, requiring four iterations to reach the final centroids.

In today’s era, social media has become a driving force for increasing digital entrepreneurship. Businesses are utilizing social media sites such as Instagram, TikTok, LinkedIn, or even Facebook to brand their companies or products and interact with clients. This is great news for businesses, especially SMEs, to have low-cost access to key markets worldwide. One evident trend is the emergence of social commerce – business-to-consumer commerce without intermediaries, exclusive of other e-commerce models. However, the adoption of social media in digital entrepreneurship comes with several challenges, such as changes in algorithms that can affect content visibility and risks related to data security and user privacy. Nevertheless, social media remains useful in terms of analytics to support strategic decisions. This study shows the value of social media for entrepreneurship and technologies that help improve content personalization and consumer behavior analysis, such as artificial intelligence and big data. This study attempts to fill the gap in the literature by looking at the differences in the outcomes of social media use in developing and developed countries and the outcomes of new technologies on digital business ventures.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

This article discusses the crucial role of parental love and support in promoting the growth and development of young children with special needs. Children with special needs require a more specific and consistent approach to supporting their physical, emotional, and social development. Parents play a central role in providing a safe, comfortable, and loving environment that can stimulate the abilities and skills of the child. Through an inspirational story of a mother who successfully supports her child with special needs to achieve academic success, this article explores how intensive parental attention can have a significant positive impact. Parental love not only creates a harmonious relationship but also fosters self-confidence in the child, enhances adaptability, and strengthens social skills needed for independence. Research shows that children with special needs who receive full parental support tend to experience more optimal development compared to those who do not receive the same support. This article highlights the importance of educating parents to understand the specific conditions and needs of children with special needs, as well as to apply appropriate parenting methods to support the child's future success.