This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.

Community Service Lecture (KKN) is a program held by the campus to serve the community by students with the aim of helping the local community to solve problems in the village. The socialization activities were carried out in Mojowiryo village, Kemlagi sub-district. The activity aims to foster a sense of enthusiasm for cleaning small things, especially taking care of shoes. This socialization is also intended for young people to open business opportunities to reduce unemployment in the village with a shoe laundry business. In the implementation of these activities carried out by means of questions and answers and presentations by the KKN team. The results obtained from these activities are that the community can find out how to take care of their shoes properly and correctly with makeshift tools to make a profitable business field.

Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

This study presents the results of a survey conducted to analyze the impact of packaging training on the home industry of Samiler crackers in Mojojajar Village. A questionnaire was distributed to 25 respondents, including both consumers and producers of Samiler crackers. The findings reveal that 100% of respondents have purchased Samiler crackers, with 50% indicating that packaging is very important in their purchasing decisions. Additionally, 83.3% of respondents are willing to pay more for better packaging, highlighting the awareness of the importance of packaging quality. While many respondents find the current packaging design attractive, there is a need for improved information provided on the packaging. Recommendations for further development include enhancing packaging design, increasing awareness of government support for SMEs, and providing ongoing training on packaging techniques. This initiative is expected to contribute to local economic development and improve the welfare of the Mojojajar community.

Penelitian ini bertujuan untuk menjelaskan pengaruh karakteristik pekerjaan, pengembangan karir dan kompensasi terhadap loyalitas kurir pada PT. Shopee Express Hub Kediri. Teknik analisis data yang digunakan peneliti dalam penelitian ini menggunakan uji statistik melalui uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji t, uji F dengan alat bantu SPSS versi 26.0. Metode yang digunakan dalam penelitian ini adalah kuesioner, wawancara dan observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sampel jenuh, dengan jumlah responden 65 orang. Berdasarkan hasil penelitian yang diperoleh peneliti dari persamaan regresi linier berganda Y = 17,557 + (-0,496)X1 + (-0,229)X2 + 0,572X3. Hasil dari analisis yang dilakukan, hasil penelitian menunjukan bahwa variabel karakteristik pekerjaan berpengaruh signifikan terhadap loyalitas kurir dengan bukti bahwa Sig t 0,002 < 0,05, variabel pengembangan karir tidak berpengaruh signifikan terhadap loyalitas kurir dengan bukti Sig t 0,461 > 0,05, variabel Kompensasi berpengaruh signifikan terhadap loyalitas kurir dengan bukti Sig t 0,003 < 0,05, dan hasil karakteristik pekerjaan, pengembangan karir dan kompensasi secara simultan berpengaruh signifikan terhadap loyalitas kurir dengan bukti Sig t 0,001 < 0,05.  Hasil analisis nilai R2 = 0,245 atau 24,5%.

In this case it refers to the purpose of the content in this final project, namely by compiling a schedule for the Implementation of KM.Mutiara Ferindo 5 Ship Maintenance during the docking process at the PT.PAL Indonesia shipyard. Making a schedule includes what components are repaired when the ship is in a condition shipyard, make a ship maintenance management schedule that has been carried out in the shipyard. The data used in this thesis are data from PT.Antosim Lampung Pelayaran Surabaya and the researchers themselves. The type of data used in this research is primary data. will be related to the problem being studied and the results of the questionnaire distributed to several employees related to this research. In carrying out repairs there is a work list that shows how many items of work work must be done. So this work list has been approved to be carried out in the ship repair process. KM ship repair work. Mutiara Ferindo 5 which carries out planned repairs both at the shipyard and when the ship anchors at sea carries out maintenance technically and economically. Repair work on RO-RO ships that carry out maintenance on a scale that has been determined by the office and ship crew who are authorized to help carry out ship repairs. Repair work on the ship KM. Mutiara Ferindo 5 is well planned in terms of safety equipment and also component equipment that plays an important role in the smooth operation of the ship (maintenance of the entire engine room, deck, safety equipment and maintenance of the inside and outside of the ship). Implementing an economical system of estimating the remaining funds after maintenance at the shipyard.

Pesanggrahan Village, Kesugihan District, is one of the innovation villages launched by the Cilacap district government in 2022. The Kesugihan area has potential local food sources that have the potential to be developed by the community. Nuri Snack is one of the business actors engaged in food processing in the form of various chips in the form of cassava, taro and banana chips. Marketing that has been carried out at this time is selling to markets and serving purchases at home, there has been no innovation in expanding marketing to modern shops and online shops. The aims of this study were 1) to design informative packaging labels in accordance with labeling standards and 2) to develop packaging designs according to the wishes of consumers using the kansei engineering method. The method used is the kansei engineering method which translates consumer feelings into design specifications. Implementation The results of this study are in the form of label and packaging design concepts, design actors include uniqueness, product identity colors, complete product information, complete packaging information, neat, protected products, easy to carry, easy to store, have licensing and attractive designs, and the proposed packaging uses white standing pouch window doff 500z packaging with size 14cm x 23cm and chromo sticker as packaging label design. Conclusion The proposed label design already has permits and has an elegant design and is made of standing pouch plastic with a ziplock.
 

Education requires leaders who not only have academic knowledge, but also strong leadership skills to manage, direct, and motivate teams in achieving increasingly complex educational goals. In the midst of changing needs of educational organizations, leadership training programs, such as Training of Leadership in Educational Management or TRAILER for short, have become essential to equip educational leaders with relevant skills. However, the implementation of this training program requires proper evaluation so that its success can be measured objectively and purposefully. The evaluation model that is suitable for this program is Kirkpatrick. The aim of this research is to analyze participant satisfaction with training methods and materials, analyze increased knowledge and organizational skills, analyze the application of skills in the campus environment and analyze the impact on organizational performance results. This research was conducted using a quantitative method approach and a qualitative method. The data collection technique carried out by the researcher was a questionnaire. The research results show that the TRAILER program has succeeded in creating an interactive training environment and supporting the development of student leadership skills.

This study aims to analyze the impact of online gambling and drug abuse on the economy of the community in Beratkulon Village, Kemlagi District. The method used in this research involves socialization and discussions with local residents to gather data and information regarding the issues faced. The results indicate that online gambling and drug abuse not only lead to financial losses for individuals but also trigger family conflicts, accumulation of debt, and loss of community productivity. Furthermore, the lack of education about the dangers of drugs and weak supervision are contributing factors to the increasing cases of abuse. This research recommends the need for enhanced community awareness through more intensive educational and socialization programs, as well as strengthening the role of media in disseminating positive messages to prevent drug.

Salah satu prinsip utama dalam negara hukum adalah prinsip kebebasan manusia yang terejawantahkan dalam hak asasi manusia. Dalam perkembangannya, adanya hak asasi manusia ini dirasakan sering salah diartikan sebagai kebebasan yang tidak terbatas, sehingga prinsip kebebasan manusia ini berubah menjadi kebebasan manusia yang terbatas. Salah satu pembatasannya adalah terkait dengan asas safety beyond economic reason. Berdasarkan latar belakang tersebut, rumusan masalah dalam penelitian ini adalah 1) Apa yang dimaksud asas safety beyond economic reason? 2)Bagaimana penerapan asas safety beyond economic reason dalam Putusan Mahkamah Konstitusi? Penelitian ini adalah penelitian hukum dengan pendekatan peraturan perundang-undangan, konseptual, dan kasus. Berdasarkan penelitian ini, ditemukan, bahwa 1) asas safety beyond economic reason merupakan asas baru yang lahir dalam negara hukum modern, dimana hak untuk bekerja dibatasi dengan adanya hak untuk keamanan dan keselamatan yang merupakan ekses hak untuk hidup, sehingga seseorang dapat bekerja untuk memenuhi kebutuhan hidupnya, namun harus dalam kondisi yang aman 2) Penggunaan asas safety beyond economic reason di Indonesia, salah satunya dapat dilihat dalam Putusan Mahkamah Konstitusi Nomor 41/PUU-XVI/2018 dari ratio decedendi nomor [3.9.1], halaman 33, dimana Mahkamah Menyebutkan, bahwa: Sesuai dengan dasar filosofis tersebut, angkutan jalan bertujuan untuk mendukung pembangunan dan integrasi nasional guna memajukan kesejahteraan umum, oleh karena itu sebagai sistem transportasi nasional maka angkutan jalan harus mewujudkan keamanan dan keselamatan (penebalan dari penulis).   Lebih lanjut, Mahkamah Konstitusi menyebutkan: Pasal 47 ayat (3) UU LLAJ merupakan norma hukum yang berfungsi untuk melakukan rekayasa sosial agar warga negara menggunakan angkutan jalan yang mengutamakan keamanan dan keselamatan.