Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

Era globalisasi telah membawa budaya dan teknologi ke wilayah masyarakat adat yang dapat menimbulkan mulai pudarnya kepercayaan masyarakat karena adanya modernisasi pada masa kini. Modernisasi merupakan proses transformasi masyarakat dan kebudayaan dalam semua aspeknya, dari tradisional ke modern. Oleh karena itu, penelitian ini memfokuskan kajian pada kaitan modernisasi dan kepercayaan masyarakat di Kampung Naga Desa Neglasari Kecamatan Salawu Kabupaten Tasikmalaya. Metode penelitian yang digunakan adalah dengan menggunakan metode deskriptif melalui pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah melalui observasi lapangan, wawancara menggunakan angket pada masyarakat Kampung Naga, dan studi literatur. Tujuan dari penelitian ini adalah untuk menjelaskan keterkaitan antara kepercayaan masyarakat dan modernisasi di Kampung Naga Desa Neglasari Kecamatan Salawu Kabupaten Tasikmalaya. Hasil penelitian ini adalah menunjukan jika terdapat beberapa aspek modernisasi yang masuk kedalam masyarakat Kampung Naga tetapi tidak membuat suatu perubahan pada kebiasaan dan adat istiadat serta  nilai-nilai yang berlaku di dalam masyarakat karena masyarakat Kampung Naga tetap memegang kepercayaan masyarakat adat, budaya dan adat istiadat yang diajarkan oleh leluhur masyarakat Kampung Naga. Hal ini diambil berdasarkan indikator yang diuji meliputi Sekularisasi, Penggunaan Nalar, Pendidikan, Kebiasaan Masyarakat, Sikap Terbuka, Kemajuan Teknologi.

Perkembangan teknologi informasi memberikan berbagai perubahan dalam berbagai bidang kehidupan, salah satunya adalah dalam dunia pendidikan. Perkembangan teknologi tersebut ditandai dengan munculnya teknologi berbasis Artificial Intelligence (AI) yang sudah mulai digunakan. Salah satunya adalah aplikasi chatbot. Aplikasi chatbot merupakan suatu aplikasi yang dibangun dengan mengadopsi pengetahuan manusia yang dapat memberikan respon secara cepat dan tepat. SMK YPE Nusantara Slawi sudah memiliki aplikasi chatbot akan tetapi aplikasi tersebut hanya digunakan untuk pembelajaran materi di salah satu prodi saja. Pihak sekolah mengalami kesulitan dalam promosi dan juga penyampaian informasi kepada masyarakat. Banyak masyarakat yang ketika membutuhkan informasi harus datang ke sekolah. Bahkan seringkali pertanyaan yang ditanyakan adalah sama antar satu dengan yang lainnya, sehingga terjadi ketidak efisiensi. Oleh karenanya dibutuhkan suatu aplikasi interaktif yang dapat memberikan informasi tentang sekolah tersebut. Aplikasi chatbot yang dibuat berisi informasi secara menyeluruh seputar sekolah yang terdiri dari jurusan, guru maupun data lainnya yang berkaitan dengan sekolah. Penelitian dilakuakn dalam beberapa tahapan mulai dari pengambilan data, analisis data, pembuatan aplikasi pengujian sampai ke implementasi sistem. Aplikasi dikembangkan dengan menggunakan Natural Language Procesing (NPL) yang akan dikembangkan berbasis website. Luaran penelitian yang ditargetkan adalah menghasilkan suatu aplikasi chatbot informasi sekolah dan hasilnya dapat dipublikasikan dalam jurnal nasional terakreditasi.

Indonesia is a country that upholds the implementation of quality education to support the progress of the Indonesian State through its Human Resources. Education is not only obtained from school, but education can also be obtained in the environment where a person lives and socializes. However, education in Indonesia is also not free from various problems, one of which is the emergence of bullying that occurs in the school environment. There are many factors that result in bullying, and this behavior is deviant and not in accordance with applicable norms. The existence of bullying behavior causes the need for character cultivation through character education which must be instilled in children as early as possible. Character education is considered to have an important role and can be one solution to guide children so that they have the ability to differentiate between good and bad actions as well as actions that are pleasing and detrimental to other people. Character education must not only be carried out and implemented at school, but it must also be implemented and supervised directly by parents. By cultivating this character, it is hoped that the quality of education in Indonesia will increase.
 

In this research, we will present a culinary dish in the form of "Fried Rice" which is so well known that it can be used as a teaching material for foreign students in the United States, especially at Yale University. The method used in this research is qualitative research. This method is used to describe students' responses after trying traditional culinary delights, namely fried rice. The BIPA teaching materials created can be adapted to students' ability to speak Indonesian. In the first lesson, the teacher can provide teaching materials using simple language, language that is easy for students to understand. After students can use simple Indonesian, then students will be given teaching materials in a rather complicated language and then teaching materials in a more complex language. In the research "Nasi Goreng" is an excellent choice because of its popularity in Indonesia, as well as the diversity of ways of making it which can reflect Indonesia's diverse culture.

This research will reveal the implementation of business management using the media of literary works carried out with the aim of knowing what management functions are carried out on the business. The literary work that will be used as a source of research data is a novel entitled Kedai Bunga Kopi Karya Rere. The problem presented is about how to apply management functions to business in the novel Kedai Bunga Kopi. This research is a type of qualitative research using hermeneutic methods or interpreting texts. Researchers can check their findings by utilizing the use of existing sources, methods, and theories. The conclusions obtained show that in this study there are four management functions applied in running a business, namely planning, organizing, directing, and controlling.

The aim of the research is to improve fine motor skills through ronce activities at Cendrawasih Sukmajaya Early Childhood Education. The research was carried out with classroom actions carried out in two subject cycles for 10 students. The results of observations of initial abilities in the pre-cycle showed that there were 7 children whose fine motor skills had not yet developed (70%) and 3 children who were starting to develop them (30%). In cycle I, there were 6 children who started to develop (60%) and 4 children (40%) who developed according to expectations. Then in cycle II, 2 children (20% of children) developed according to expectations and 8 children (80%) developed very well. This means that there is an increase in students' fine motor skills in implementing classroom action research. This research was stopped until cycle II because it had met the success indicator criteria. Conclusion: meronce activities can improve and increase fine motor skills, namely being able to follow the size of color patterns and students' work.

Information technology is advancing increasingly rapidly, especially in the era of society 5.0. Manual implementation has almost disappeared due to technological advances in programming. Today's activities or jobs tend to emphasize us being experts in using computers. In the era of society 5.0, logical thinking is very necessary in understanding the elements of combining mathematics and computer programming algorithms because the two are interrelated. The literature analysis method used in writing this article is to determine the actualization of this programming algorithm. The collection of this article was searched by searching books and several previous articles which were then developed by developing the titles of previous articles using bibliometric methods. So it is hoped that the development of technological science can run smoothly with the participation of programming algorithms in it so that mathematics education students are able to improve the quality of the combination of technological and mathematical sciences in the era of society 5.0.
 

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.
 

Kesalahan menggunaan obat dapat menimbulkan kerugian bagi masyarakat ataupun lingkungan untuk itu pemahaman mengenai DAGUSIBU dapat meminimalisir terjadinya kesalahan dalam penggunaan obat. Solusi untuk meningkatkan pengetahuan masyarakat tersebut dapat dilakukan dengan memberikan informasi melalui penyuluhan. Tujuan edukasi ini untuk membandingkan tingkat pemahaman masyarakat Desa Tambaksari mengenai DAGUSIBU obat (DApatkan, GUnakan, SImpan dan BUang). Jenis edukasi ini adalah menggunakan rancangan one group pretest- posttest design. Hasil pemberian edukasi menunjukkan bahwa tingkat pengetahuan responden sebelum penyuluhan cara mendapatkan obat (84,67%), menggunakan (66,7%), menyimpan (58,3%), dan membuang (86,7%) obat dengan benar. Setefglah diberikan edukasi pemahaman masyarakat meningkat signifikan dengan nilai presentase dapatkan (94%), gunakan (88%), simpan (93,3%), buang (93,3%). Pemberian edukasi terhadap masyarakat memberi pengaruh secara signifikan terhadap tingkat pemahaman mengenai DAGUSIBU (DApatkan, GUnakan, SImpan dan BUang) obat.