This study aims to determine the effect of thin capitalization, capital intensity, and profitability on tax avoidance with institutional ownership as moderation. The population in this research consists of mining sector companies that were listed on the IDX during the 2019-2023 period. The sample in this study used purposive sampling method and obtained 20 companies. The research utilizes secondary data, analyzed using descriptive statistical methods and MRA. The findings reveal that thin capitalization does not influence tax avoidance, whereas capital intensity and profitability exhibit a significant positive impact on tax avoidance. Furthermore, institutional ownership is unable to moderate the relationship between thin capitalization and tax avoidance. However, institutional ownership effectively weakens the influence of capital intensity and profitability on tax avoidance. The lesson we can take is that companies need to manage capital intensity and profitability transparently to reduce the risk of tax avoidance and audit. Institutional ownership acts as an effective supervision that can weaken the impact of these two variables, so it needs to be improved in corporate governance.

Rice holds a significant place as a staple food in Indonesia, with its life cycle spanning between 3 to 6 months, depending on the specific variety. An essential part of preserving the quality of rice grains is the drying process. This research aims to investigate how drying affects the quality of rice during this crucial stage. The findings of this study are not only intended to build upon previous research but also to serve as valuable guidance for farmers in making informed decisions about the drying process, ultimately ensuring optimal quality in their harvested grains. This study employed an experimental approach using a completely randomized design, wherein treatments were assigned randomly across all experimental units. The results indicated that the duration of drying significantly impacts the quality of rice grains. It was found that optimal drying occurs over a period of 3 to 4 days under sunlight on a tarpaulin base, which can be effectively used as a benchmark for assessing the quality characteristics of milled upland rice.

In Indonesia, maize has replaced rice as the staple food. However, many farmers fail to achieve optimal maize growth rates and yields because the maize planting techniques developed by them depend only on their knowledge and understanding of the relevant sciences relevant to maize planting. To determine the effect of applying different spacing and planting depths on the growth and yield of maize was the objective of this study. A factorial RAK model with two factors was used in this study. There were three levels of planting distance notation (J) in this RAK: 70 x 25 cm for Planting Distance 1, 70 x 40 cm for Planting Distance 2, and 75 x 50 cm for Planting Distance 3. There were also four levels of planting depth notation (K): 3 cm for Depth 1, 5 cm for Depth 2, 7 cm for Depth 3, and 8 cm for Depth 4. The results showed that it could really affect the growth and yield of corn at the correlation of spacing 75 x 50 cm and depth 5 cm. Farm women also contribute to this activity with their experience and skills because the higher the presence of farm women who contribute will make the results of corn farming higher.

This study aims to examine the effectiveness of assistant teachers in the teaching and learning process at TK Negeri Pembina, Kota Tengah, Gorontalo City. The research focuses include: (1) identifying the challenges faced by assistant teachers in the learning process, (2) understanding how the learning process is conducted by assistant teachers, and (3) evaluating the outcomes achieved in the implementation of the learning process by assistant teachers.The study employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation. The results indicate that assistant teachers play an active role in supporting classroom teachers, assisting and guiding children who require special attention. The tasks performed by assistant teachers reveal certain inconsistencies, such as assistant teachers taking on the role of classroom teachers. Despite challenges in managing students, asssistant teachers are able to contribute significantly to achieving learning objectives.

Mental health is a crucial aspect of life. Humans live not only by maintaining their physical health but also by taking care of their mental well-being. Mental health can be influenced by various factors, one of which is religion. In this regard, religion plays a significant role in maintaining a person's mental health. This study was conducted to examine the role of religion in human mental health. The research used a qualitative approach with a literature study method. A literature study is a method that relies on secondary data sources from various existing scientific references, conducted by reading books, journals, or articles with relevant topics to be analyzed and explored further. This study found several important roles of religious psychology in shaping mental health, along with its various functions.

The recruitment and selection process of teachers in educational institutions plays a crucial role in determining the quality of education provided to students. In the context of an ever-evolving education system, the challenges of finding competent educators have become increasingly complex. Various studies indicate that effective recruitment can contribute to the enhancement of teaching and learning quality. Therefore, optimizing this process is essential to meet the demand for quality education. This research aims to explore and analyze optimal strategies in the recruitment and selection process of teachers based on a literature review of related books and journals. By understanding existing best practices, this study is expected to provide recommendations that can be implemented by educational institutions to improve the effectiveness of their recruitment and selection processes. The methodology used in this research is a qualitative approach with a literature analysis. Data were collected through a systematic review of books and journals discussing teacher recruitment and selection. The analysis process involved identifying key themes emerging from various sources, as well as comparing and contrasting findings from existing literature to gain a comprehensive understanding of effective practices. The findings of this study indicate that the optimization of the teacher recruitment and selection process can be achieved through several strategies, including the use of more objective assessment tools, the development of clear selection criteria, and community involvement in the recruitment process. Additionally, this research also highlights the importance of training for selection committees to enhance their ability to assess teacher candidates holistically. The recommendations generated from this study are expected to contribute positively to educational institutions in their efforts to improve the quality of educators.

The rapid development of information technology has changed the way humans communicate, especially through social media. Generation Z, who grew up in the digital era, has its own characteristics in using social media, including in terms of interacting and communicating. The purpose of this study is to explore the ethics of communicating on social media from the perspective of Generation Z. The main focus is on Generation Z's understanding of ethical values, how they apply them in everyday communication, and their impact on social relationships. A qualitative approach is used in this research method which involves in-depth interviews with a number of informants from Generation Z, as well as analysis of related literature. The study indicates that, although Generation Z

Pendidikan Kewarganegaraan berperan penting dalam membentuk warga negara yang memahami hak dan kewajibannya. Penelitian ini bertujuan menganalisis persepsi mahasiswa generasi Z terhadap pembelajaran Pendidikan Kewarganegaraan di Universitas Negeri Semarang. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dengan wawancara, observasi, dan dokumentasi. Wawancara terstruktur dilakukan terhadap 487 responden mahasiswa yang terdiri atas 114 laki-laki dan 373 perempuan berasal dari 9 fakultas di Universitas Negeri Semarang angkatan masuk 2022, 2023, dan 2024. Dokumentasi dengan menggunakan kajian studi pustaka yang relevan. Indikator yang diteliti yaitu 1) permasalahan yang dihadapi mahasiswa, 2) materi pembelajaran, 3) metode pembelajaran, dan 4) efektivitas pembelajaran Pendidikan Kewarganegaraan. Hasil penelitian ini menunjukkan bahwa 1) permasalahan yang dihadapi responden sekarang ini yaitu sifat individualis, pelanggaran terhadap tata tertib, kurangnya penghormatan terhadap nilai-nilai moral, dan sosial. Sementara itu, 2) materi pembelajaran yang penting menurut persepsi responden yaitu materi bela negara, hak asasi manusia, dan demokrasi., 3) persepsi resonden terhadap metode/model pembelajaran yang disukai yaitu diskusi berbasis opini dalam bentuk esai, metode tatap muka (luring), pembelajaran kooperatif, dan pendekatan aktif yang mendorong mahasiswa menjadi kritis, 4) persepsi responden terhadap efektifitas pembelajaran Pendidikan Kewarganegaraan memiliki skor cukup positif berada pada interval 7-9. Kesimpulan penelitian ini yaitu persepsi responden terhadap pembelajaran Pendidikan Kewarganegaran cukup positif dengan keinginan responden untuk memberikan pelatihan pendidikan karakter dan kurikulum kewarganegaraan global.
 

The Personnel Information System at the Jayapura City Transportation Office aims to increase efficiency and effectiveness in managing personnel data. In today's digital era, manual data management has limitations that affect the speed and accuracy of information. Therefore, a computerized information system is necessary for better management of employee data. This study aims to analyze the implementation of the personnel information system at the Jayapura City Transportation Office, as well as evaluate its impact on personnel administration performance. The methods used in this study include direct observation of the system in use, interviews with staff and system managers, and analysis of the system's effectiveness in improving data management. The system was evaluated in terms of its ability to streamline administrative tasks, facilitate easy access to personnel data, and enhance overall efficiency in managing personnel information. The results of the study indicate that the system has successfully optimized employee data management, improved administrative efficiency, and made access to information faster and more accurate. However, some obstacles were identified, such as the need for further training for staff to use the system optimally and occasional technical issues with system integration. Despite these challenges, the personnel information system has proven to be an essential tool for improving the overall performance of the personnel administration at the Jayapura City Transportation Office. The study concludes with recommendations for further system enhancements and the importance of ongoing staff training to ensure the system's continued success.

The implementation of e-government has become a key strategy for enhancing public trust in government institutions, particularly in ASEAN countries with varying levels of digital transformation. However, the extent to which e-government adoption influences public trust remains unclear due to disparities in digital infrastructure, public engagement, and policy frameworks. This study examines the relationship between e-government implementation and public trust in ASEAN, identifying key influencing factors. This research employs a quantitative approach using panel data analysis of e-government indices and public trust levels from 2015 to 2023. The dataset includes ten ASEAN countries, covering variables such as the E-Government Development Index (EGDI), digital participation rates, and GDP per capita. The results indicate a significant positive correlation (r = 0.78, p < 0.01) between e-government adoption and public trust, with countries having higher digital participation rates (above 60%) experiencing greater trust improvements. Furthermore, transparency and service reliability (? = 0.64) are more influential than economic factors such as GDP per capita (? = 0.32) in shaping public trust. These findings highlight the crucial role of digital service quality and citizen engagement in fostering public trust beyond economic growth. This study contributes to the literature by emphasizing the need to strengthen digital infrastructure and public participation in e-government initiatives. Future research should explore the socio-political aspects of e-government adoption to provide a deeper understanding of its long-term impact on governance.