This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to evaluate the impact of job stress and emotional exhaustion (burnout) on employees’ intention to resign (turnover intention), considering the importance of retaining high-quality personnel for companies. High levels of job stress often lead to psychological and emotional strain that harms employee well-being, which may, in turn, increase their desire to leave the job. Additionally, burnout—characterized by emotional fatigue, depersonalization, and reduced personal accomplishment—also contributes to the rise in turnover intention. This research adopts a quantitative approach using a survey method, where data were gathered from employees of PT XYZ, a company engaged in providing books and digital educational platforms. The purposive sampling technique was used to collect responses through distributed questionnaires. Statistical analysis was conducted using SPSS IBM version 29 to examine the direct effects of job stress, burnout, and turnover intention. The findings indicate that job stress has no significant influence on the turnover intention of employees at PT XYZ. However, the burnout variable shows a positive and significant effect on employees’ intention to leave. These results underscore that excessive stress and severe burnout can heighten the risk of turnover within an organization. Therefore, it is crucial for companies to implement effective strategies to manage job stress and prevent burnout in order to reduce employees’ turnover intention.

Anemia in pregnancy is a condition where the hemoglobin (Hb) level in the blood is less than normal and the hemoglobin (Hb) level in the mother has decreased from the normal Hb level, namely 11 g/dI. One of the main and common causes of anemia in pregnant women is a lack of nutrients. Iron in the body is caused by a lack of food sources that contain sufficient iron, but food sources that have low iron content, so that less iron is absorbed. Apart from the lack of food containing iron, routine antenatal care also influences the occurrence of anemia in pregnant women. Effective antenatal care provides a solid foundation for midwives to first assess the needs of pregnant women and families. The aim of this study was to analyze the relationship between diet and regular antenatal care with the incidence of anemia in pregnant women in the working area of the Maron Community Health Center. The design of this study was cross sectional. The population in this study were all pregnant women who were in the working area of the Maron Community Health Center, totaling 79 respondents. The research sample included 44 respondents of pregnant women who were in the working area of the Maron Public Health Center. With random sampling technique. The instruments used were questionnaires and KIA books. The research results show that almost all anemic pregnant women have poor eating patterns and irregular antenatal care. Based on the chi square statistical test, it is known that the P value is 0.000 ? 0.05, so HO is rejected and HI is accepted that there is a relationship between diet and antenatal care with anemia in pregnant women in the working area of the Maron Community Health Center. It is hoped that the results of this research can be used to increase insight into health science, especially midwifery, that a good diet and regular antenatal care are very necessary to prevent risks that will occur during childbirth.

This study analyzes the strategies used by educators to improve learning motivation of mentally retarded students at SLB Negeri North Sumatra. The method used is descriptive qualitative, with data collection through observation, semi-structured interviews, and documentation. The subjects of the study consisted of mentally retarded class teachers and seven students with varying levels of difficulty. The results showed that students' learning motivation varied, with some students showing enthusiasm for fun and relevant activities. The five main strategies applied by teachers include: (1) individual and contextual learning strategies with an emphasis on the learning by doing method, (2) the use of varied learning media such as visual media, flashcards, learning videos, and interactive applications, (3) giving rewards in the form of verbal praise and small prizes and proportional educational punishments, (4) creating a safe, comfortable, and supportive learning environment with positive communication, and (5) active cooperation with parents through communication. The main supporting factors are teachers, a school environment, and good relationships with parents, while inhibiting factors include low parental awareness and students' socio-economic conditions. The success of the strategy can be seen from the increase in more active student behavior. This study concludes that the learning motivation of mentally retarded students can be increased through an adaptive approach that involves all parties.

This study aims to examine the meanings contained in the poem "Bunga Gugur" by W.S. Rendra using a semantic approach. Poetry was chosen as the object of study because of its ability to reflect human life and feelings through poetic symbols and language. The analysis focused on four types of meaning in semantics, namely lexical, grammatical, referential, and figurative meaning. The research method used is qualitative descriptive with literature study techniques. The results of the analysis show that this poem is rich in lexical and figurative meanings, which strengthen the message of loss, love, and the transience of life. The use of symbols such as "bunga", "gugur", and "asmara" emphasizes the emotional devastation caused by death. With a semantic approach, the hidden meaning in the poem can be revealed systematically, thus helping readers understand the depth of the message the poet wants to convey. This research is expected to enrich linguistic studies in the analysis of literary works and increase appreciation for modern Indonesian poetry.

This research aims to examine the impact of dance movement art learning on the development of creativity, motor skills, and social-emotional wellbeing in preschool children (ages 4-6). The study employs a descriptive qualitative method with a subject group of 28 children from TK Harapan Bunda, Jakarta. Data was collected through participatory observation, interviews with teachers and parents, and documentation of the learning process over 6 months. The findings indicate that the implementation of dance movement art learning with a thematic approach and free movement exploration can: (1) enhance children's expressive ability and creativity in creating movement variations, (2) significantly develop both gross and fine motor skills, (3) improve teamwork skills and social spatial awareness, and (4) help children express emotions constructively. This research recommends the importance of integrating dance movement art into the early childhood education curriculum with an approach that emphasizes freedom of expression and creative exploration.

This study examines the application of Islamic criminal law (fiqih jinayah) principles, specifically in the case of qadzaf—accusation of adultery without valid proof—when conveyed through kinayah (indirect or allusive expressions). The focus is on how legal maxims such as al-?ud?d tudra’ bi al-syubuh?t and al-a?l bar?’at al-dzimmah are employed to assess the legal validity of ambiguous accusations. This research adopts a qualitative approach through library research, analyzing both classical and contemporary Islamic legal texts. The findings reveal that qadzaf in the form of kinayah does not meet the criteria for ?add punishment due to its interpretive uncertainty and lack of clear evidence. Therefore, ta'zir—a discretionary punishment—should be applied instead, based on public interest and judicial discretion. This study is significant in addressing modern social communication dynamics, especially in the digital age, and contributes to a fair, contextual, and cautious implementation of Islamic criminal law.

Village development is an important pillar in national development, where community participation is a key factor in achieving success. The Village Medium-Term Development Plan (RPJMDes) serves as a strategic document that guides development policies and programs at the village level, with community involvement crucial to ensure that their needs and expectations are met. This study identified three important aspects of community participation: as a tool to obtain information, to increase trust in development programs, and as a democratic right. Despite challenges in involving the community, such as a lack of understanding of planning mechanisms and time constraints, the hope for increasing participation remains. Qualitative research methods were used to explore the most effective methods in increasing community involvement. The results showed that active community participation in the preparation of the RPJMDes in Tembung Village can increase transparency, accountability, and relevance of development programs, thus creating inclusive and sustainable development. Cooperation between residents and the village government is the key to achieving optimal development results that are felt by all levels of society.

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

This study intends to evaluate the effect of Green Accounting, Company Size, and Leverage on Financial Performance. Companies engaged in manufacturing have an important role in the Indonesian economy and are one of the largest contributors to non-oil and gas GDP. The population in this study is from manufacturing companies engaged in food and beverages listed on the IDX for the 2019-2023 period. Green accounting focuses on environmental costs, company size uses the natural lagorithm of total assets and leverage using DER, while financial performance uses ROA. The research method applied is quantitative. The sampling procedure is “purposive sampling”, which is the selection of ten companies based on predetermined criteria. The analysis methods used in this study include descriptive statistical tests, classical assumption tests, and multiple linear regression. This study uses secondary data sourced from financial statements. The results show green accounting affects the company's financial performance with a significant value of 0.012 and a regression coefficient of -88.769, company size does not affect the company's financial performance with a significant value of 0.471 and a regression coefficient of 0.378, and leverage has an influence on the company's financial performance with a significant value of 0.034 and a regression coefficient of -4.273. Green accounting, company size, and leverage simultaneously affect the company's financial performance with a significant value of 0.001.