This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.

Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.

Students who always experience anxiety when writing their thesis often experience emotional mental disorders which can also be shown by symptoms of depression and anxiety. This research method uses pre-experiment, with a one group pre test - post test design approach without control group, with a sampling technique, namely purposive sampling. The data processed in this study used the paired T-Test. The results of the examination carried out before the butterfly hug therapy was given showed an average level of mild anxiety at a score of 47.30 and the results of the examination after being given butterfly hug therapy showed an average level of normal anxiety (not anxious) at a score of 31.90. Based on the characteristics of the respondents, the maximum age was 22 years. Bivariate results show that there is an influence of butterfly hug therapy on the level of anxiety in preparing theses among nursing students at Awal Bros University with an average difference before and after butterfly hug therapy of 15.4 with a P-Value of 0.000 (<0.05) . It was concluded that there was an influence of butterfly hug therapy on the level of anxiety in preparing theses among nursing students at Awal Bros University. It is hoped that these students will be able to apply butterfly hug therapy to reduce anxiety when preparing their thesis.

This study aims to reveal the efforts of Islamic jurisprudence teachers in getting students used to performing Dhuha prayers at Pamaciran Elementary Madrasah. This habituation is an important part of developing students' religious character through worship practices. The approach used in this study is qualitative with a case study type. The subjects of the study consisted of fifth grade students of Pamaciran Elementary Madrasah, which were determined through snowball sampling techniques. Data were collected through interview methods and observations of worship habituation activities carried out by teachers and students. The results of the study indicate that the efforts of Islamic jurisprudence teachers in getting students used to Dhuha prayers include four main strategies, namely: (1) providing motivation to students, (2) providing direct guidance, (3) training students through routine habits, and (4) conducting regular supervision. The impact of these efforts can be seen from the increasing enthusiasm of students in worship, the ease of students in understanding the procedures for Dhuha prayers, and increasing discipline in carrying out worship. Thus, the role of Islamic jurisprudence teachers is very important in fostering a culture of worship in the madrasah environment.

This service aims to improve the knowledge and skills of Tempe small and medium-sized enterprise (SME) entrepreneurs in effectively managing their businesses and enhancing competitiveness. This service activity is carried out through a series of workshops, motivational training, and group mentoring. The community partners involved in this project were the Tempe SMEs located in the Pejuang neighborhood, Bekasi. The results of this service showed a significant improvement in the knowledge and skills of the Tempe SME entrepreneurs after participating in the training and mentoring sessions. They successfully enhanced their business performance, expanded market access through digital marketing, and formed a group or association of Tempe SMEs to share knowledge and support each other in addressing business challenges. This initiative positively contributed to the welfare and local economic growth by strengthening the Tempe sector as a key pillar of the economy in the Pejuang neighborhood

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

Menstrual health management is a way to maintain cleanliness and health when women are menstruating. Poor knowledge and attitudes can lead to poor menstrual health management which can cause disease in women's reproductive organs. The aim of this research was to determine the relationship between knowledge and attitudes of adolescent girls and menstrual health management in the youth posyandu in the working area of ??Baran Timur subdistrict. This research is a quantitative research with a cross-sectional approach. The population in this study were teenage girls who had menstruated with a total of 87 respondents taken through total sampling. Data collection used a questionnaire and data analysis used the chi-square test. Bivariate analysis results show a p value of 0.016 for the relationship between knowledge and menstrual health management and a p value of 0.029 for the relationship between attitudes and menstrual health management, where this value is less than 0.05 so that Ha is accepted which means there is a relationship between knowledge and attitudes of young women and menstrual health management. It is hoped that knowledge of menstrual health management will be further improved so that attitudes will improve. The author's suggestion for the Ceria Youth Posyandu is to be able to collaborate with the community health center and the East Baran sub-district to be able to provide education regarding Menstrual Health Management not only to young women but also to young men.
 
 

Supervision in regional government governance is very important to create effective, efficient and transparent government. Pangandaran District faces major challenges in supervision, including low transparency, community participation, misalignment of program planning and implementation, and low accountability. This research analyzes the effectiveness of supervision in Pangandaran, identifying obstacles, and providing recommendations for improvement. Using qualitative methods and literature studies, the research results show the need for increased transparency, community participation, harmonized planning and accountability. Implementation of these recommendations is expected to improve government governance and increase public trust.

Pujodadi Village, Trimurjo District, Central Lampung Regency, Lampung Province, what was carried out in this activity included preparation, training and implementation of product manufacturing. The results achieved in implementing the community service program were increasing public knowledge about the benefits of fish bone waste, increasing knowledge in making fish bone crackers and providing a new product, namely fish bone crackers. The training in making catfish bone crackers really helped the Pujodadi community, especially the women of Hamlet 2. In this extension, the women of Hamlet 2 were very enthusiastic about this training. This training is carried out so that waste that is usually thrown away can be used into useful products that are ready to be sold.

Directly or indirectly the covid-19 pandemic in Indonesia has an impact on the banking sector, especially in lending to the public and decreasing debtor credit  ollectability. The purpose of this study is to analyze the impact of the covid-19 pandemic on credit growth at PT. Bank Negara Indonesia Tbk using Pool Data in the monthly period starting from January 2018 to December 2022 with the Ordinary Least Squere (OLS) method through the approach of collectability failure, credit period, credit interest rate, inflation, business location, covid pandemic period, credit restructuring period, and GRDP in 9 business sectors. This study proves that credit growth at PT Bank Negara Indonesia is negatively and significantly influenced by  ollectability failure, credit period, credit.