Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.

Penelitian ini bertujuan untuk mengetahui hubungan antara fanatisme dengan perilaku agresif verbal penggemar sepak bola. Hipotesis yang diajukan dalam penelitian ini adalah ada hubungan positif antara fanatisme dengan perilaku agresif verbal suporter sepak bola. Semakin tinggi fanatisme maka semakin tinggi perilaku agresif verbal, begitu sebaliknya. Responden dalam penelitian ini berjumlah 103 responden yang merupakan suporter sepak bola PSIS yang tergabung dalam komunitas Panser Biru Semarang. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dalam bentuk insidental sampling. Data penelitian dikumpulkan dengan menggunakan dua skala yaitu Skala Agresif Verbal dan Skala Fanatisme. Hasil perhitungan uji hipotesis menunjukkan dengan nilai rxy = 0,441 dan p < 0,01. Hal ini menunjukkan bahwa terdapat hubungan positif antara fanatisme dengan agresif verbal pada responden suporter sepak bola di Semarang, sehingga hipotesis pada penelitian ini diterima
Kata kunci: perilaku agresif verbal, fanatisme, panser biru

This study focuses on the concept of salvation by grace as taught in Romans 3:23-26 and its relevance to the understanding of the GKPPD congregation today. Through a literature review with a theological approach, it was found that the doctrine of salvation by grace is the core of Christian teaching. In this passage, the Apostle Paul explains that all humans have sinned and fallen short of the glory of God (Romans 3:23). However, salvation is given through redemption in Christ Jesus, not as a result of human effort, but as a gift of God alone (Romans 3:24). Salvation is given through faith in the blood of Christ which redeems and takes away sin (Romans 3:25). In the context of the congregation today, the understanding of salvation by grace remains relevant. Many GKPPD congregations are still trapped in trying to obtain salvation through or obedience to the law, even though Romans 3:23-26 emphasizes the importance of faith in Christ's redemptive work. This study highlights that teaching about God's grace should foster a sense of gratitude, humility, and commitment to living in faith, not in fear or legalism. This study confirms that the concept of salvation through grace is the center of Christian faith teachings that need to continue to be lived and conveyed in the lives of the GKPPD congregation today and increase theological knowledge about the concept of salvation and can be a reference for theology students and reading materials in the IAKN Tarutung library.

In this sophisticated era, the use of mobile phones among teenagers has increased rapidly both for learning and daily needs. Excessive use of mobile phones will have an impact on the lifestyle of teenagers because of playing online games. Therefore, this study aims to determine the impact of online games among teenagers in the perspective of Islam, especially referring to the views of the hadith. The population in this study were teenagers aged 15-17 years who played the online game mobile legend around 4-7 hours or more per day and teenagers who were addicted to the online game mobile legend numbered 5 respondents. This study uses a qualitative method with a case study approach by means of observation and interviews and documentation. The results of the analysis of interviews and observations show that the influence of the online game mobile legend greatly affects the development and growth of teenagers because online games affect the health, psychology, academics, social, and free time that teenagers have is wasted which is detrimental to themselves. Islam does not forbid its people to have fun, but it must remain within the limits and corridors that are determined. The games played should be in accordance with their portion, aka not excessive. Don't let entertainment take up all your time, disrupt your health, hinder other activities, take up study and work time and don't let it distract someone from their main duties, especially in worship, and don't let it make people forget about more important games, such as physical exercise to improve your health or do better activities than being addicted to playing online games. Games also shouldn't make people fall into addiction.
 

This study aims to analyze the relationship between work engagement and job satisfaction, with meaningfulness to work as a moderating variable among employees at Spa Village Resort Tembok Bali. The research employs a quantitative approach using moderation regression analysis. Data were collected from 127 respondents using a Likert-scale questionnaire that has been tested for validity and reliability. The results indicate that work engagement has a positive and significant effect on job satisfaction. Meaningfulness to work also has a significant direct effect on job satisfaction and strengthens the relationship between work engagement and job satisfaction. The regression model incorporating the moderating variable shows a higher R-Square value than the model without moderation, indicating that meaningfulness to work enhances the contribution of work engagement to job satisfaction. The findings highlight the importance of management in creating a work environment that supports engagement and meaningfulness to improve employee job satisfaction.

Pendidikan merupakan salah satu aspek penting dalam kehidupan. Maka dari itu pendidikan dan pembelajaran supaya memiliki kualitas yang baik maka perlu adanya dukungan kurikulum. Dimana kurikulum yang sekarang baru diterapkan di Indonesia adalah kurikulum merdeka, yang pastinya guru dituntut untuk lebih berkualitas juga dalam melakukan pembelajarannya. Salah satu kualitas guru adalah pada kompetensi pedagogik terkait dengan perencanaan pembelajaran. Dimana dalam menyusun perangkat pembelajaran kurikulum merdeka yaitu modul ajar, guru masih mengalami kesulitan apalagi jika harus dikaitkan dengan keunggulan lokal. Hal ini juga dialami oleh guru IPS kabupaten Kudus dalam mengimplementasikan kurikulum merdeka. Maka dari itu tim pengabdi melakukan pengabdian supaya masalah bisa teratasi. Metode yang digunakan pada pengabdian ini adalah praktek pengembangan masyarakat atau Community Development Practice dengan prosedur pengabdian terdiri dari perencanaan, pelaksanaan, evaluasi dan follow-up. Pengabdian ini menggunakan Luaran dari pengabdian ini adalah Berita pada Media Massa Cetak/ Elektronik, Video Highlight Kegiatan dan publikasi pada jurnal nasional terindeks sinta. Pengabdian terlaksana dengan baik dengan optimalnya kegiatan dan meningkatnya kompetensi pedagogic Guru IPS dalam menyusun modul ajar berbasis keunggulan lokal Kudus.
Education is an important aspect of life. Therefore, in order for education and learning to have good quality, curriculum support is needed. Where the curriculum that is currently being implemented in Indonesia is an independent curriculum, of course teachers are required to be of higher quality in carrying out their learning. One of the qualities of teachers is pedagogical competence related to lesson planning. Where in compiling independent curriculum learning tools, namely teaching modules, teachers still experience difficulties, especially if they have to be linked to local advantages. This was also experienced by Kudus district social studies teachers in implementing the independent curriculum. Therefore, the service team provides service so that the problem can be resolved. The method used in this service is community development practice or Community Development Practice with service procedures consisting of planning, implementation, evaluation and follow-up. This service uses the output of this service, namely News in Print/Electronic Mass Media, Video Highlights of Activities and publications in national journals indexed by Sinta. The service was carried out well with optimal activities and increased pedagogic competence of Social Sciences Teachers in compiling teaching modules based on local excellence in Kudus.

The government has the task of realizing prosperity for the entire Indonesian nation, so it is necessary to intervene in all areas of life, which of course can give rise to clashes of interests which ultimately require The State Administrative Court to finish it. The absolute competence of the State Administrative Court in the State Administrative Law is to adjudicate State Administrative disputes, however, with the enactment of Law Number 30 of 2014 concerning State Administration (UUAP) bring about changes in the expansion of the practice of organizing State Administrative Courts in Indonesia, namely the testing of factual actions. The problems discussed in this study focus on the legal implications of the policy of expanding the competence of the State Administrative Court in testing factual actions after the UUAP came into effect. The approach method in this study is normative juridical, with qualitative data analysis. The results of the study indicate that the legal implications regarding the policy of expanding the competence of the State Administrative Court in testing factual actions after the enactment of the UUAP which is supplemented by Supreme Court Regulation Number 2 of 2019 concerning Guidelines for Settlement of Disputes over Government Actions and the Authority to Adjudicate Unlawful Acts by Government Agencies and/or Officials, transfers the authority of the District Court to adjudicate on the basis of a lawsuit under Article 1365 of the Civil Code to the State Administrative Court. However, the government's factual actions will not be questioned if there is no loss, considering that Article 53 paragraph (1) of the State Administrative Court Law requires an element of loss when filing a lawsuit against government actions.
 
Abstrak
Pemerintah mempunyai tugas untuk mewujudkan mewujudkan kesejahteraan bagi seluruh Bangsa Indonesia, sehingga perlu campur tangan dalam segala bidang kehidupan, yang tentu dapat menimbulkan gesekan kepentingan yang pada akhirnya membutuhkan Peradilan Tata Usaha Negara (PTUN) untuk menyelesaikannya. Kompetensi absolut PTUN dalam Undang-Undang Peratun adalah mengadili sengketa TUN namun dengan lahirnya Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan (UUAP) membawa perubahan perluasan terhadap praktik penyelenggaraan PTUN di Indonesia, yaitu pengujian tindakan faktual. Permasalahan yang dibahas dalam penelitian ini fokus pada implikasi yuridis mengenai kebijakan perluasan kompetensi Pengadilan Tata Usaha Negara dalam pengujian tindakan faktual pasca berlakunya UUAP. Metode pendekatan dalam penelitian ini adalah yuridis normatif, dengan analisa data kualitatif. Hasil penelitian menunjukan bahwa implikasi yuridis mengenai kebijakan perluasan kompetensi PTUN dalam pengujian tindakan faktual pasca berlakunya UUAP  yang dilengkapi dengan  Peraturan  Mahkamah  Agung Nomor 2  Tahun 2019  tentang Pedoman Penyelesaian Sengketa Tindakan Pemerintahan dan Kewenangan  Mengadili Perbuatan    Melanggar    Hukum    oleh    Badan dan/atau Pejabat Pemerintahan, mengalihkan kewenangan Peradilan  Negeri  mengadili dengan  dasar  gugatan  Pasal  1365  KUH Perdata ke PTUN. Namun tindakan  faktual  pemerintah tidak  akan  dipersoalkan  jika  tidak  ada  kerugian,  mengingat dalam Pasal 53 ayat (1) UU PTUN,  mengharuskan  ada  unsur  kerugian  ketika mengajukan gugatan atas tindakan pemerintah.

The administration of Medical Records must be supported by qualified, experienced human resources and a workload that is appropriate for the officers who are on hand. The UOBK RSUD Dr. Mohamad Saleh Probolinggo has four filing officers, one of whom has a bachelor's degree in economics and the other three have only completed high school. The purpose of this study is to analyze the workload of filing officers and calculate the need for labor in the filing unit. This type of research is descriptive qualitative with data collection methods through interviews and observations. Calculations made with ABK Kes produced data on the requirement for 12 health human resources, resulting in the demand for 8 more staff in the filing unit.

Objective: to analyze the implementation of the career pattern of the State Civil Apparatus in structural positions within the Mojokerto City Government, analyze the obstacles that occur and provide contributions and solutions that must be applied in the career pattern. Method: qualitative descriptive. Data were obtained through observations, interviews, and relevant documentation studies in accordance with the problem study. Results: the application of the career pattern of State Civil Apparatus in structural positions in the Mojokerto City Government has gone quite well but the patronage system is still clearly visible in the application of the career pattern. Solutions to reduce the clarity of career patterns are suggested to compile job title analysis, conduct job evaluations, determine job maps and job groups, set appropriate position competency standards, have similarities, and correlate in their functions and duties. This is important so that the direction of repositioning (promotion and mutation) of the State Civil Apparatus is clearer and the State Civil Apparatus itself can conduct a self-assessment of their career development in the future.

Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022.
Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations.
Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability.
Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.