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.

Students who always experience anxiety when writing their thesis often experience emotional mental disorders which can also be shown by symptoms of depression and anxiety. This research method uses pre-experiment, with a one group pre test - post test design approach without control group, with a sampling technique, namely purposive sampling. The data processed in this study used the paired T-Test. The results of the examination carried out before the butterfly hug therapy was given showed an average level of mild anxiety at a score of 47.30 and the results of the examination after being given butterfly hug therapy showed an average level of normal anxiety (not anxious) at a score of 31.90. Based on the characteristics of the respondents, the maximum age was 22 years. Bivariate results show that there is an influence of butterfly hug therapy on the level of anxiety in preparing theses among nursing students at Awal Bros University with an average difference before and after butterfly hug therapy of 15.4 with a P-Value of 0.000 (<0.05) . It was concluded that there was an influence of butterfly hug therapy on the level of anxiety in preparing theses among nursing students at Awal Bros University. It is hoped that these students will be able to apply butterfly hug therapy to reduce anxiety when preparing their thesis.

This study investigates the implementation of ecobricks as a strategy to reduce plastic waste in Penjalin Village. The research focused on the effectiveness of educational workshops and community involvement in promoting sustainable waste management practices. Data was collected through surveys, interviews, workshops, and observations conducted over three months. The results showed that plastic waste is a significant issue in the village, with limited awareness of proper waste disposal methods. The introduction of ecobricks, coupled with community education, resulted in increased participation and a positive shift in attitudes towards environmental sustainability. The study also found that the success of the ecobrick initiative relies heavily on continued education and community engagement. The findings suggest that similar strategies could be effective in other rural areas facing similar challenges. This research contributes to the broader discourse on sustainable waste management and highlights the potential of ecobricks as a practical solution to plastic waste problems.