Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as a strategy to generate internal funds. Specifically, it seeks to assess how ESG practices and financial constraints influence tax avoidance behavior among publicly listed firms in ASEAN countries. Various determinants of tax avoidance have been identified in the literature; however, ESG performance and financial constraints have received less attention in association with tax avoidance from a regional perspective in a group of countries with similar yet diverse institutional contexts, such as ASEAN. It offers new insights into these relationships in a multi-country, emerging market setting.
Methods: Using an unbalanced panel dataset of 242 publicly listed companies in ASEAN-5 over the 2019–2023 period with generalized least squares (GLS) regression.
Findings: ESG performance is negatively associated with tax avoidance, as evidenced by higher Effective Tax Rate (ETR). Additionally, firms facing financial constraints exhibit a positive relation- ship with tax avoidance, leading to lower ETR. Financially constrained companies are hindered in accessing external funds, thus pursuing aggressive tax planning strategies to generate additional internal funds.
Novelty: This study contributes to the literature by extending the understanding of tax avoidance behavior in emerging markets and at a regional level. It provides empirical evidence from the ASEAN market, which has been underrepresented in prior studies.

This research aims to analyze the Politeness and Speech Acts of the Community (Ojol Community). This research uses a qualitative approach with descriptive method. Data were obtained through direct observation and recording of conversations between online ojek drivers and customers in real situations. Recording is done naturally without intervention to reflect authentic speech acts. The audio data is then transcribed and analyzed using Searle's speech act theory. The analysis is done descriptively qualitative by classifying and interpreting the form and function of utterances in the context of the conversation. The results show that nonstandard language is more dominantly used in informal communication, such as conversations between online ojek drivers and passengers, because it is considered more familiar, relaxed, and efficient. However, mastery of standardized language is still important, especially in official contexts, to maintain clarity and politeness. People are expected to be able to adjust the use of language according to the context so that communication remains effective and in accordance with linguistic norms.
 
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This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.

This article explores the nature of the philosophy of Islamic education and its integration with the philosophy of mathematics in the learning process. The philosophy of Islamic education is rooted in the Qur’an and As-Sunnah and is further reinforced by the thoughts of Muslim philosophers. It encompasses three main aspects: ontology (the nature of existence), epistemology (the sources and methods of acquiring knowledge), and axiology (values and purposes). Islamic education aims not only to shape individual character but also to build a holistic educational system based on Islamic values. In this context, education is not merely a process of knowledge transfer but a means of fostering moral and spiritual development in learners. On the other hand, the philosophy of mathematics from the perspective of Islamic education emphasizes that mathematics is not solely an exact science of arithmetic, but also a discipline closely related to ethical and moral values in Islam. Mathematics is viewed as part of the divine order of Allah’s creation, reflecting His greatness. Therefore, the integration of Islamic educational philosophy and mathematical philosophy in learning offers a deeper approach to mathematical concepts. This approach not only enhances students’ cognitive understanding of the material but also instills spiritual awareness and values of faith and piety. By combining scientific and religious aspects, the learning process becomes more systematic, meaningful, and aligned with the comprehensive goals of Islamic education.

Cancer is a chronic disease that poses a major challenge to global health, with increasing mortality rates. Although conventional chemotherapy has been the mainstay of treatment, this approach has limitations, including non-selectivity leading to severe side effects. Therefore, the development of longer-term cancer therapies, such as targeted therapy and immunotherapy, is of great importance. Medicinal chemistry plays a role in the discovery of bioactive compounds, including xanthones from Garcinia mangostana, which exhibit anticancer activity. This article reviews the contribution of medicinal chemistry to cancer therapy through the analysis of molecular signaling pathways and ligand-target interactions, as well as the use of computational techniques in drug design. With this approach, it is expected to improve the effectiveness of therapy and the quality of life of cancer patients.

The process of long-term improvement in the economic condition of a country to a better state over a certain period is called economic growth.When the level of economic activity is higher than that achieved in previous periods, the economy of a country is said to be experiencing growth.The purpose of this research is to determine the extent to which the manufacturing industry and the agricultural industry influence Indonesia's growth.This type of study is a qualitative study that uses the literature review method.This method is very suitable and relevant for analyzing the influence of the manufacturing industry and the agricultural industry.The results show that the manufacturing and agricultural sectors have a complex influence on Indonesia's economic growth.By becoming a leading sector, manufacturing can drive economic growth by creating more jobs and boosting other sectors such as trade and services.Foreign direct investment (FDI), bank credit, and the number of business units in certain sectors influence the development of the manufacturing sector.

The purpose of this study is to investigate whether the use of infographic media can enhance the argumentative writing skills of eleventh-grade students at SMK Negeri Sragi, located in the Sragi District of Pekalongan Regency, Central Java. Argumentative writing is a critical academic skill that enables students to express opinions clearly, logically, and persuasively. However, many students struggle with organizing their ideas, building coherent arguments, and presenting supporting evidence effectively. To address this issue, the research employs a quantitative descriptive method with a pre-test and post-test design. A total of 30 students from grade XI were randomly selected as research participants. Infographics were introduced as an instructional medium to assist students in better understanding the structure of argumentative texts, including thesis statements, supporting arguments, counterarguments, and conclusions. The visual nature of infographics was expected to improve students’ ability to grasp and organize key components of argumentative writing. The results of data analysis indicate a significant improvement in students’ writing performance after the implementation of infographic-based instruction. Students demonstrated enhanced clarity, coherence, and persuasiveness in their arguments. Furthermore, the use of infographics increased student motivation and confidence in expressing opinions through writing. This research concludes that infographic media is an effective tool for improving argumentative writing skills among vocational high school students. It is recommended that educators incorporate visual learning tools such as infographics to support writing instruction. The findings are expected to contribute to the development of more engaging and innovative teaching strategies that promote critical thinking and communication skills in the classroom.

Ritual Malabuh In Banjar Community of South Kalimantan. This study aimed to determine the structure, function, and to analyze the ritual of malabuh meaning in Banjar community, South Kalimantan. In examining this problem, researchers used a qualitative research with descriptive method. Sources of data in this study were some data of ritual that obtained from 10 informants who have experience in performing malabuh ritual. Data collection techniques used interview through recording the spoken by informants. Data analysis used transcription, identification, classification, and inference of data to determine the structure, function, and meaning of ritual. The result of the research concludes that the structure of the malabuh ritual has a structure consisting of one (1) verse, which is a maximum of 7 lines and a minimum of 1 line. This ritual have the complete sentence structure and have structural elements consisting of greeting, intention, and purpose. Ritual of malabuh was functioned as an introduction or a tool to invoke God's power, either directly or through an intermediary by the mystical crocodile which is believed have the power to provide protection or to eliminate the disturbance. The ritual that analyzed with hermeneutic approach performed significantly as a communication medium for serving malabuh ritual offerings.

This study aims to analyze the impact of TikTok usage on the politeness behavior of elementary school students. Using the Systematic Literature Review (SLR) method, this article examines various previous studies related to the topic. The findings indicate that TikTok usage has a significant influence on students' behavior, particularly in terms of politeness. Although there are some positive effects, such as enhanced creativity, self-confidence, and cognitive abilities, the negative impacts are more dominant. Students tend to show a decline in polite behavior, such as the use of harsh language, lack of respect for parents and teachers, and reduced responsibility towards school assignments. High intensity of TikTok usage is one of the main factors contributing to the development of such deviant behavior. Therefore, the role of teachers and parents is crucial in supervising, setting examples, and guiding students to use social media wisely in order to uphold character and moral values.

This study aims to analyze the influence of price and product quality variables on the demand for Kerupuk Opak at UD. Karya Bersama. This research is a quantitative study utilizing primary data collected through questionnaires distributed to 30 customers, using a saturated sampling technique. Data collection methods include questionnaires and literature studies. Instrument testing consists of validity and reliability tests, while classical assumption tests include normality, heteroscedasticity, and multicollinearity tests. Data were analyzed using multiple linear regression with the help of SPSS version 26. The results show that the price variable does not have a significant effect on product demand (tvalue = -0.253 < ttable = 1.70329; significance > 0.05), whereas the product quality variable has a significant effect on product demand (tvalue = 5.391 > ttable = 1.70329; significance < 0.05). Simultaneously, price and product quality significantly influence product demand (Fvalue = 65.853 > Ftable = 3.35; significance = 0.000 < 0.05).