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.

Mangrove ecosystems play a vital role in maintaining coastal environmental balance, providing habitats for various species, and supporting local livelihoods. In Gorontalo Province, the utilization of mangrove ecosystems faces significant challenges between conservation and sustainable exploitation. This study aims to review scientific literature discussing the use, degradation, and conservation efforts of mangroves in the region. The research method employed is a literature review analyzing 10 primary sources, including journals and books published within the last decade. The findings indicate that mangrove degradation in Gorontalo is caused by land conversion, overexploitation of resources, and weak local governance and regulations. On the other hand, there are promising initiatives such as ecotourism development and community-based management approaches that show potential for ensuring ecosystem sustainability. This study concludes that mangrove management strategies in Gorontalo must strengthen community participation, cross-sector integration, and adaptive policy approaches based on local conditions. Recommendations include improving institutional capacity and developing holistic policies that balance ecological and economic aspects.

The rapid growth of the city in Pulubala Urban Village, Gorontalo City, has resulted in pressure on the environment and the use of green open space (RTH). This study aims to analyse the use of green spaces in the residential area of Pulubala Village, which is inhabited by various ethnic groups. The method applied was descriptive qualitative, with data collection through observation, interviews, and documentation. The research findings indicate that RTH in Kelurahan Pulubala, covering an area of 0.50 Ha, consists of two categories, namely RTH Settlement Area and Smart Park. The benefits of RTH include play areas for children, social activities, and improved environmental quality. However, problems such as lack of space, poor condition, and environmental pollution threaten the sustainability of RTH. To optimise the utilisation of green spaces, better planning, increased public awareness, and the development of attractive facilities are needed. This research is expected to contribute to the preservation and development of green open spaces in urban areas.

Indonesia is one of the countries with the highest levels of biodiversity in the world and possesses vast tropical forest areas that play a crucial role in maintaining the stability of global ecosystems. However, in recent decades, Indonesia’s forests have faced significant pressures due to deforestation and environmental degradation, which have broad impacts on ecological functions, climate balance, and the socio-economic lives of communities. This study aims to examine the role of biodiversity and ecological adaptation mechanisms in maintaining the stability of Indonesia’s forest ecosystems through a literature review approach. The findings show that deforestation directly affects biodiversity decline, habitat fragmentation, disruption of hydrological systems, increased erosion, and carbon emissions. Additionally, illegal activities such as logging and mining exacerbate environmental degradation. Biodiversity is proven to be an important factor in enhancing ecosystem resilience to disturbances, including climate change. Adaptation mechanisms such as the presence of bioindicator species, the formation of ecological corridors, and community participation in conservation can strengthen ecological resilience. Rehabilitation of degraded areas and the implementation of sustainable governance policies are necessary to restore the ecological functions of forests. This study emphasizes the importance of a multidisciplinary and collaborative approach in conservation strategies, supported by strong scientific, social, and institutional frameworks to ensure the sustainability of Indonesia’s forest ecosystems in the future.

The development of information technology in the field of education is not always in line with the use of technology by educators in the learning process. The main objective of this community service is to improve elementary school teachers' understanding of the use of artificial intelligence in the learning process. The types of artificial intelligence used are Diffit AI and Quizziz. This community service was carried out at MI Ma'arif Nurul Haromain located in Tuksono Village, Kulon Progo. The participants in this activity were 17 teachers. The results of the activity show that the use of Difft AI and Quizizz in learning in elementary schools has great potential to improve the quality of education. Teachers can be more productive and efficient in creating questions and worksheets, while students are more enthusiastic and motivated to learn. In addition, the use of these tools shortens the time for teachers to prepare learning administration, so that teachers have more time to interact with students in class. Continuous collaboration and training are needed so that this technology can be optimized to support more innovative and inclusive education.  

The problem in this research was to find out the importance of fostering resilience in children aged 5-6 years. This research aims to determine the resilience in children aged 5-6 years in TK State Menara Laut Kindergarten, North Leato Subdistrict, Dumbo Raya District, Gorontalo City. The research method used was qualitative descriptive. The subjects were how to identify resilience in children. The methods employed were observation, interviews, and documentation. Based on the observation results, efforts to develop resilience in children revealed that many struggled with concentration, participation in group activities, managing emotions when facing challenging tasks or situations, communicating with peers, and recovering from failures. Thus, it can be concluded that resilience not only means being immune to stress but also encompasses the ability to learn from difficult experiences, grow from the situation, and develop greater independence and emotional understanding.

The buffer zone of BJ. Habibie Grand Forest Park (Tahura) in Bihe Village, Asparaga District, plays a strategic role in balancing environmental conservation and community agricultural activities. However, the widespread practice of monoculture corn farming and land clearing through burning threatens ecosystem sustainability and accelerates environmental degradation. This study aims to analyze farmers’ perceptions of buffer zone management and to identify the challenges and potential for transitioning to sustainable agricultural systems. A descriptive qualitative and quantitative approach was used through field observations, in-depth interviews, questionnaires, and document analysis. The findings indicate that most farmers possess basic awareness of the importance of conservation areas, but there are notable knowledge gaps regarding regulations and environmentally friendly practices. Although some farmers acknowledge the negative impacts of land burning and monoculture, economic limitations, inherited customs, and lack of technological support remain significant obstacles. Nevertheless, respondents expressed a high willingness to change their farming practices if provided with training and incentives. This study recommends a participatory strategy involving government bodies, conservation institutions, and academics to build farmers’ capacity and promote the adoption of sustainable agricultural technologies. A collaborative approach that considers the socio-economic realities of local communities is essential to ensure the long-term sustainability of the BJ. Habibie buffer zone without compromising farmers’ welfare.

Based on the Qur'an and Hadith, this study investigates how Islamic teachings prohibit usury. Usury is an economic practice that damages the financial system. This study aims to provide an explanation of the meaning, legal status, and interpretation of the verses of the Qur'an and Hadith related to usury. This study analyzes the concept of usury and its types in contemporary financial transactions using a qualitative descriptive approach and literature study. The results of the study indicate that many communities, including Islamic communities, still do not understand the meaning of usury and its effects. Consequently, comprehensive education is essential to eliminate usury and support the development of a just and sustainable Islamic economic system.

Remote islands in Indonesia face significant challenges in achieving sustainable electricity supply. This study analyzes the technical and economic feasibility of implementing a hybrid Solar Power Plant (PLTS) and Wind Power Plant (PLTB) system on Dudepo Island, North Gorontalo Regency. With an average solar radiation of 5.2 kWh/m²/day and wind speed of 4.8 m/s, the hybrid system is designed to supply approximately 97% of local electricity demand with an efficiency of 85%. Simulations using HOMER Pro reveal an optimal configuration of 100 kW PLTS, 60 kW PLTB, and 300 kWh battery storage. Economic analysis indicates a Levelized Cost of Energy (LCOE) of IDR 1,450/kWh, more affordable than conventional diesel generators, with an eight-year payback period. The system’s implementation has enhanced community well-being by providing stable electricity access for education, healthcare, and economic activities. Moreover, it contributes to carbon emission reduction by up to 120 tons of CO? annually. Technical challenges and local human resource capacity necessitate sustainable management strategies, including technician training and IoT-based monitoring systems. This study offers recommendations for sustainable renewable energy development on remote islands as a model for environmentally friendly energy transitions.

Tenure conflicts in forest areas are long-standing structural issues in various regions of Indonesia, including Popayato Sub-district in Gorontalo Province. These conflicts arise from overlapping land claims between local communities, companies, and the state, directly affecting the socio-economic and ecological conditions of surrounding populations. This study aims to analyze the social and environmental impacts of tenure conflicts in Popayato's forest areas and assess the roles of stakeholders in seeking sustainable solutions. A qualitative case study approach was applied through in-depth interviews, field observations, and thematic analysis. Findings reveal that communities face restricted access to productive land and forest resources, disrupting livelihoods and local cultural sustainability. Ecologically, tenure disputes have triggered illegal land clearing and significant forest degradation. Local governments have made mediation efforts, yet face challenges in coordination and policy inconsistency. Civil society organizations play a crucial role in advocating community rights through participatory mapping and the promotion of legal recognition via social forestry schemes. This study recommends resolving tenure conflicts through collaborative approaches that uphold principles of social and ecological justice, including strengthening local institutions, participatory boundary mapping, and developing inclusive conservation-based business models. In doing so, sustainable forest management can be achieved by recognizing local rights and enhancing community participation in decision-making processes.