This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

Nausea and moting affect most women in early pregnancy. Up to 80% of women experience nausea and vomiting to some degree during the first trimester, and for some, these symptoms typically resolve by 12 to 14 weeks. Nausea and vomiting can occur due to elevated levels of estrogen and HCG (human chorionic gonadotropin),but psychological factors also play a role in this condition. Complaints of nausea and vomiting are physiological in nature; however, if not promptly addressed, they can turn pathological and lead to pregnancy complications. Non-pharmacological methods, such as lemon-infused water, can effectively tackle nausea and vomiting. This quantitative research determined the effect of lemon-infused water on relieving nausea and vomiting in pregnant women during the first trimester with a pre-experimental design and a one-group pretest-posttest design. The population of this study consists of pregnant women in their first trimester suffering from nausea and vomiting at the Kedungmundu Public Health Center. The chosen sampling technique was purposive sampling yielded a sample size of 30 pregnant women in their first trimester. The Wilcoxon statistical test and the result show a p-value of 0.000 (p<0.05), accepting the alternative hypothesis (Ha) and rejecting the null hypothesis (Ho). This indicates that giving pregnancy women lemon-infused water relieves nausea and vomiting during the first trimester.

Pinched nerves are a disease experienced by many people in Indonesia. Most suffer during the productive age period of 30-60 years. Sufferers of a pinched nerve will experience that if a pinched nerve occurs in the lower back, there will be sharp pain in one part of the waist, groin, legs, feet, hips or buttocks, and even numbness in the back of the calf or sole of the foot. The aim of this study was to determine the effect of regular swimming on reducing pain in people with pinched nerves. This research design uses direct demonstration and the sampling technique uses incidental sampling. The results of this study were that there was an effect of regular swimming on reducing pinched nerve pain from an initial VAS score of 8 (controlled severe pain) to 2 (mild pain). The conclusions in this study show a significant increase in pain reduction, which is expected in cases of pinched nerves or HNP and good treatment with regular swimming.

The performance of an organization or company is influenced greatly and even depends on the quality and competitive ability of its human resources. Various factors can affect employee performance including incentives, motivation, work environment, and leadership style in the company. The purpose of this study was to test and analyze the effect of incentives, motivation, work environment, leadership style on the performance of tappers of Kalikempit Kebun PTPN I Regional 5. This research uses a quantitative approach with explanatory research type. The population in this study was 103 tappers of Kebun Kalikempit PT Perkebunan Nusantara I Regional 5. The sampling method uses saturated samples, where all employees totaling 103 tappers were sampled in this study. The data in this study were obtained using a questionnaire. Data analysis techniques use multiple linear regression analysis with SPSS 25. The results showed that: 1). Partially incentives have a significant influence on the performance of tappers, 2). Partially motivation has a significant influence on the performance of tappers, 3). Partially, the work environment has a significant influence on the performance of tappers, 4). Partially leadership style has a significant influence on the performance of tappers and 5) simultaneously incentive variables, motivation, work environment, and leadership style have a significant influence on the performance of tappers Kalikempit PTPN I Regional 5.

The performance of educators and education personnel is a key factor in determining student success and the reputation of educational institutions. This study aims to analyze the influence of leadership style, work discipline, and work environment on work motivation and performance among educators and education personnel at MTsN 3 Banyuwangi. Additionally, it examines the role of work motivation as a mediating variable in the relationship between leadership style, work discipline, and work environment with performance. This study employs a quantitative approach, collecting data through questionnaires distributed to 87 respondents, consisting of educators and education personnel at MTsN 3 Banyuwangi. Data analysis is conducted using path analysis with the assistance of SmartPLS V3 software. The findings reveal that leadership style, work discipline, and work environment each have a direct impact on work motivation. Furthermore, these factors also directly influence performance. Work motivation itself significantly affects performance. However, the indirect influence of leadership style, work discipline, and work environment on performance through work motivation as a mediator is not significant. Thus, this study concludes that leadership style, work discipline, and work environment play a crucial role in directly enhancing the motivation and performance of educators and education personnel. Therefore, direct management of these factors should be a top priority in improving performance at MTsN 3 Banyuwangi.

This study aims to analyze the variable contribution of the interaction of monetary policy variables (COURSE, GDP, INFLATION, CONSUMPTION and INTEREST). This study uses secondary data or time series from the first quarter of 2014 to the first quarter of 2024. The data analysis model in this study is the Structural Vector Autoregression (SVAR) model and sharpened with Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analysis. The results of the SVAR analysis show that the past variable (t-1) contributes to the current variable both to itself and other variables and from the estimation results it turns out that there is a reciprocal relationship between variables where all variables, namely monetary policy variables (GDP, INFLATION, CURRENCY, CONSUMPTION and INTEREST) contribute to each other.

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.

The purpose of this study is to identify and analyze trends in the most relevant scientific work being conducted on the topic of foreign direct investment. In addition, an exploration of this topic is carried out in a way that allows the expansion of empirical and conceptual knowledge. A bibliometric analysis was carried out using the Bibliometrix and Biblioshiny software packages on academic articles indexed in the Scopus database. Search criteria were applied, initially resulting in a total of 8,115 articles in the period 2013–2023. Finally, after applying exclusion criteria, a total of 1361 interesting and valid articles were obtained. The results of this study present important relevant topics in the topic of foreign direct investment, provide a quantitative analysis that provides an overview of the research topic on foreign direct investment presenting tables, graphs and maps, and identify key performance indicators for article production and citations. The findings of this study are that articles centered on this concept have gained significant traction, forming the basis for efforts aimed at improving the concept of sustainable investment in the context of the various variables that influence it.

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.

Customary law reform in Indonesia in the context of globalization raises significant challenges and opportunities. The values of Pancasila, as the ideological foundation of the nation, play an important role in ensuring that customary law reform remains relevant, fair and rooted in local culture. Globalization encourages the modernization and homogenization of the legal system, which often contradicts the principles of customary law based on local wisdom. This article examines how Pancasila values, such as humanity, social justice, unity, and deliberation, can be integrated in the process of customary law reform to remain relevant amid global dynamics. This research uses a qualitative approach with the methods of literature study, interviews, and document analysis. Literature study was conducted to understand the theoretical context of customary law reform and Pancasila values, while interviews were conducted with legal experts, academics, and traditional leaders to obtain empirical perspectives on challenges and opportunities in customary law reform. Document analysis was conducted on policies and regulations relating to customary law and the implementation of Pancasila values in Indonesia. The results show that customary law reform based on Pancasila has great potential to deliver a legal system that is more inclusive and responsive to the needs of local communities. Key challenges identified include difficulties in harmonizing customary law with national and international law and homogenizing pressures from global standards. However, opportunities are also found in the ability of updated customary law to provide more culturally and locally relevant dispute resolution alternatives. The integration of Pancasila values is believed to strengthen the position of customary law within national and global legal frameworks.ract