This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size, earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy

This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.

This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.

This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.

This research aims to: Provide assistance to the children of the Rumah Yoel Community to build entrepreneurial skills using the main materials of beads and string which are cheap and easy to obtain. Building children's mindset to become independent, creative and highly competitive individuals in society. This research uses descriptive qualitative methods. The research subjects were the children of the Rumah Yoel Community. The training participants were 16 children in the Rumah Yoel Community. The meeting took place over three meetings with stages, 1) observation and interviews with the Rumah Yoel Community administrators, 2) observation and interviews with the children with the assistance of Rumah Yoel Community teachers, 3) skills training for the Rumah Yoel Community children. Training is evaluated using the results of service video comments, pretest and posttest. Results of the service: 1) researchers were able to train children's skills in making crafts through creativity using the main materials of beads and rope so that children were able to make key chains, bracelets, headbands and rings. Second; 2) researchers invite children to use packaging for their work so that it has economic value. 3) Researchers are able to invite children to take part in activities according to the procedures directed in making works using practical methods. 4) researchers provide skills for the children of the Rumah Yoel community because by training them to be creative with beads it can motivate them to become entrepreneurs from an early age to help their parents.

Situation Awareness (SA) refers to an individual’s perception or response to understanding the conditions or state of their surrounding environment. For Aviation Security (Avsec) personnel, Situation Awareness is crucial as it impacts their performance and the success of their duties and responsibilities on the field. This study aims to explore how Avsec personnel develop Situation Awareness (SA) and the obstacles they face during the screening of passengers' baggage at Komodo Labuan Bajo Airport. The research employs a qualitative approach with a descriptive qualitative research design. Data collection for this study was conducted at Komodo Labuan Bajo Airport, involving interviews, observations, and documentation. The findings indicate that the Aviation Security (Avsec) personnel at Komodo Labuan Bajo Airport have effectively implemented Situation Awareness (SA) and have reached Level 3 SA. This reflects their capability to understand and manage situations very well. The personnel not only adhere strictly to instructions but also take the initiative to observe suspicious passenger behavior. A deep understanding of procedures and good coordination enable them to handle both normal and emergency situations efficiently, ensuring safety and effectiveness in the screening of passengers' baggage.

Halal certification plays a crucial role in ensuring that a product is safe for consumption and complies with Islamic principles. Additionally, halal certification can also enhance a product's competitiveness. This study aims to provide understanding and knowledge to the community, particularly to Micro, Small, and Medium Enterprises (MSMEs), about the importance of halal certification for a product in supporting sales growth, especially for food products. Using a qualitative approach, interviews and observations were conducted with MSME operators. The research findings indicate that limited access to information and low public awareness about halal certification are major barriers to implementing halal certification in the village. In this context, the government has appointed the Halal Product Assurance Agency (BPJPH) of the Ministry of Religious Affairs (Kemenag) of the Republic of Indonesia to intensify halal certification for food industry producers. The requirements and procedures for obtaining halal certification need to be socialized to the broader community, particularly MSME operators. Thus, the KKN Team of UIN Walisongo, together with BPJPH, aims to assist the government program by providing information and understanding to the Rejosari village community about the importance of holding a halal certificate, which can help enhance the economic value of the village.

The rapid competition in the food and beverage industry is characterized by the number of companies engaged in fast food. This is due to the large number of food and beverage industries which make one the contributing factors in making purchasing decisions. The purpose of this study was to determine and examine the effect of word of mouth, price and product quality on purchasing decisions at Warung Nasi Uranng Sunda Khas Cianjur in Bumi Serpong Damai. The sample used in this study indicates that word of mouth has on influence on purchasing decisions, while price and product quality have a significant effect on purchasing decision.

Real Work Lectures (KKN) is a community service program that students must take part in as part of the higher education curriculum in Indonesia. The aim of this activity is to develop students' abilities to apply the knowledge and skills they have acquired during lectures in real contexts in society. KKN activities were carried out in Simpang Tiga Daratan village, Enok District, Indragiri Hilir Regency for 40 days, with a focus on the Literacy Work Program in the form of the Anti-Bully movement. The methods used include counseling and training. The results of this activity show an increase in public awareness about the importance of bullying prevention, as well as the existence of sustainable programs that can be implemented by the community independently. This activity also provides direct experience for students in interacting and contributing to society. In conclusion, KKN is an important means for students to apply academic knowledge in everyday life and have a positive impact on the local community.

Dish soap is a basic necessity whose demand continues to increase. Dish soap making training has proven to be an effective effort in empowering communities, especially women, and encouraging economic independence. This activity not only transfers new knowledge and skills, but also opens up sustainable business opportunities. By utilizing local ingredients, the community can produce quality dish soap at a more affordable cost. By producing their own, the community not only saves expenses, but also has full control over the quality of the products produced. In addition, this dish soap making training can also strengthen solidarity and increase the added value of local products.