Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

This study aims to examine the implementation of teacher pedagogical competence in three secondary schools with different characteristics, namely SMP Negeri 3 Tapung, SMAN 1 Tambang, and SMAN 12 Pekanbaru. Pedagogical competence does not only include the ability to deliver material, but also reflects an understanding of student characteristics, contextual learning strategies, and effective and enjoyable classroom management. Using a qualitative approach, data were collected through semi-structured interviews and direct observations to explore the experiences of teachers, principals, and students in the daily learning process. The results of the study showed variations in the application of pedagogical competence influenced by social environmental factors, facilities, and teacher readiness to respond to changes in education policy. Despite facing challenges such as limited facilities and administrative burdens, some teachers were able to demonstrate high dedication and innovation in learning. This study provides a comprehensive overview of pedagogical practices in the field and is expected to be an input in formulating policies to improve teacher quality contextually and sustainably.

The rapid advancement of wireless communication technology has significantly influenced industrial automation, particularly in collaborative robotics (cobots). With the expected commercial deployment of 6G by 2030, this technology offers ultra-high-speed data transmission, low latency, and deep integration of Artificial Intelligence (AI). This study investigates the impact of 6G on enhancing the performance and efficiency of cobots in industrial settings, addressing challenges related to real-time coordination, network latency, and economic implications. The results indicate that cobots powered by 6G achieve a 25-30% increase in throughput, a latency reduction to 0.5 - 0.8 ms, and a 15-20% improvement in energy efficiency compared to 5G-based cobots. These enhancements facilitate more precise and adaptive human-robot interactions, improving operational flexibility and productivity across various sectors. However, challenges such as infrastructure readiness, cybersecurity risks, and high implementation costs remain key concerns. This study provides a comprehensive analysis of the synergy between 6G and collaborative robotics, offering valuable insights for industries preparing for next-generation automation.

This study aims to examine the effectiveness of using the Kahoot! application as a tool for student learning evaluation at the elementary school level. Using a literature review method, the researchers analyzed various relevant journals and scientific articles to assess the advantages, limitations, and impacts of Kahoot in the evaluation process. The findings indicate that Kahoot effectively enhances student motivation and participation, improves learning outcomes, and facilitates teachers in conducting interactive and enjoyable assessments. This application also supports the integration of online learning and can be flexibly used across multiple platforms. However, several challenges remain, such as limited internet access and the lack of ICT competence among teachers. Therefore, institutional support in the form of training and infrastructure provision is necessary to optimize the use of Kahoot in the learning process.

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.

This research investigates the influence of governance structures specifically board composition, audit committee presence, and the ratio of independent commissioners on the likelihood of financial distress within Indonesia's agribusiness sector, incorporating profitability as a moderating factor. The central concern of this study is the persistent threat of financial instability that may culminate in bankruptcy, thus underlining the necessity for robust organizational oversight. A quantitative method was applied, utilizing secondary data sourced from financial reports of agribusiness firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Analytical techniques employed include multiple linear regression and moderated regression analysis (MRA) to evaluate the interaction between profitability and governance elements. The findings reveal that both board size and audit committee activity exhibit a significant inverse relationship with financial distress, whereas independent commissioner representation lacks statistical impact. Moreover, profitability enhances the mitigating role of governance mechanisms against financial vulnerability. These insights affirm the relevance of strengthening internal governance and financial health as preventive measures against financial crises in the agribusiness industry

This study aims to evaluate the level of compliance of sustainability report disclosures based on the Global Reporting Initiative (GRI) Standards in four energy sector companies in Indonesia, namely PT Bukit Asam (PTBA) Tbk, PT Aneka Tambang (ANTM) Tbk, PT Timah (TINS) Tbk, and PT Alamtri Resources Indonesia (ADRO) Tbk for the period 2022-2024 using a qualitative descriptive approach method with content analysis of each company's sustainability report and comparing disclosures on indicators of universal standards and specific GRI standards. The results showed that all companies have achieved full compliance with GRI universal standards in the last two years (2023 and 2024), especially PTBA, ANTM, and TINS consistently maintain complete disclosure (100%) on GRI 100: Universal Standard for three consecutive years since 2022. Likewise, TINS managed to achieve 100% full disclosure for GRI specific standards 200, 300, 400 and ranked first for the 2023-2024 period compared to the other 3 companies. However, there are variations in disclosure on the economic, environmental and social specific standards between 4 companies. These findings confirm a commitment to transparency in the energy sector, but there is a need to improve the quality of reporting, particularly on social and environmental aspects to align with international standards.

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

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.

Inquiry learning strategy is an educational approach that places students at the center of the learning process by encouraging them to actively seek, discover, and conclude knowledge through questioning, observing, and critically analyzing. In this strategy, students are not passive recipients of information from the teacher but are directly involved in learning activities that demand critical and analytical thinking skills. Through inquiry learning, students develop critical thinking abilities by engaging in stages such as problem formulation, hypothesis development, data collection, and drawing conclusions based on observations and analysis. This approach has been proven effective in enhancing students’ critical thinking skills as it promotes active and independent participation in learning, while also boosting motivation and self-confidence. The teacher acts as a facilitator who guides and motivates students to sharpen their critical thinking skills in solving problems systematically and logically. Thus, inquiry learning strategy not only enriches students’ understanding of the subject matter but also equips them with essential thinking skills to face future life and learning challenges.