Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

Rapid growth in the business world allows companies to showcase their advantages to attract public interest and invite investors to invest, but this actually gives rise to negative impacts such as social inequality. Therefore, companies are not only expected to pursue profits alone, but also to prioritize their responsibilities and the environment. The researcher's aim in writing this scientific article is to study and examine the influence of eco-efficiency, sustainability reporting and dividend policy on firm value moderated by profitability. This research is included in the category of qualitative descriptive research with literature study. The results of this research show that the variables eco-efficiency, sustainability reporting, and dividend policy have a positive effect on firm value. Furthermore, eco-efficiency, sustainability reporting, and dividend policy can be moderated by profitability on firm value.

This study aims to determine whether product quality, price, and service simultaneously have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, whether product quality, price, and service partially have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region. The sample in this study were consumers of Bakso & Mie Ayam Restaurants in the Kartasura Region who had made a purchase at least twice. The sampling technique used purposive sampling. The number of samples is 100 respondents. Instrument test using validity test and reliability test. The analysis technique uses multiple linear regression. For data processing, researchers used statistical software SPSS 25. The results showed that product quality, price, and service simultaneously had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, product quality, price, and service partially had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region.

Financial literacy, financial behavior and income are driving factors for an individual to make an investment decision. This study aims to determine the influence of financial literacy, financial behavior and income on investment decisions. This research method is descriptive quantitative. The sampling technique uses the random sampling technique. analysis of the data used is multiple linear regression analysis, partial test, simultaneous test and coefficient of determination. The results of the study show that financial literacy has a positive and significant direction with a large influence of 48.6% on investment decisions, financial behavior has a positive and significant direction with a large influence 12.5% on investment decisions, income has a positive and significant direction with a 9.4% influence on investment decisions, financial literacy, financial behavior and income have a simultaneous influence on investment decisions of 65.1% and 34.9% in influenced by other factors or variables that are not examined.

After conducting initial observations at SMK Negeri 8 Denpasar, it was discovered that the students' learning outcomes in cultural arts subjects were relatively low. Therefore, the researcher decided to conduct further study using the PTK (Classroom Action Research) approach method. The aim of implementing the PTK method was to enhance students' understanding of the cultural arts subject through a cooperative learning model known as "learning together," with the goal of improving student learning outcomes. The PTK method involved 2 cycles, with each cycle consisting of 4 stages. The research subjects were the 35 students of class XII Mipa-4 at SMA Negeri 8 Denpasar. Data was collected using performance assessment and observation methods. The collected data was analyzed using a qualitative descriptive method, which aimed to examine the entire cultural arts learning process. Additionally, a qualitative method was applied to analyze the results of the assessment of student performance by comparing the average value of the completeness of learning outcomes. Following the analysis, it was observed that in cycle I, the highest and lowest scores for students of SMA Negeri 8 Denpasar class XII Mipa-4  were 85 and 60, respectively, with a class average score of 71. However, in cycle II, the highest and lowest scores increased to 95 and 80, and the class average score rose to 88. Furthermore, in cycle II, all students achieved scores above the minimum completeness level. This indicated a significant improvement in student scores from cycle I to cycle II.

Penyelenggaran rekam medis yang baik tidak lepas dari pencatatan yang konsisten dalam penggunaan simbol maupun singkatan medis. Simbol dan singkatan sudah diatur dalam SNARS Edition 1.1. Penyeragaman penggunaan simbol dan singkatan medis tujuannya adalah agar penulisan istilah dapat dipahami dan dapat digunakan sebagai alat komunikasi antar tenaga kesehatan. Rumah sakit harus memiliki regulasi terkait simbol maupun singkatan yang digunakan. Berdasarkan hasil studi pendahuluan di RS PKU Muhammadiyah Gamping belum pernah dilakukan monitoring dan evaluasi terkait penggunaan simbol dan singkatan. Penelitian mengenai ketepatan penggunaan simbol dan singkatan juga belum pernah dilakukan, sehingga perlu dilakukan peninjauan terkait masalah tersebut. Penelitian ini menggunakan metode deskriptif observasional dengan pendekatan kuantitatif dan rancangan cross sectional. Teknik purposive sampling dilakukan terhadap 100 sampel pada formulir IGD pasien rawat inap triwulan I tahun 2022. Hasil penelitian menunjukkan bahwa belum adanya monitoring dan evaluasi terkait penggunaan simbol dan singkatan di RS PKU Muhammadiyah Gamping. Persentase ketepatan penggunaan simbol sebesar 27% dan persentase ketepatan penggunaan singkatan sebesar 37%. Hasil analisis menunjukkan bahwa ketidaktepatan penggunaan simbol dan singkatan medis disebabkan oleh kurangnya sosialisasi kepada tenaga kesehatan terkait, serta terdapat ketidakpatuhan petugas dalam menggunakan simbol dan singkatan medis yang telah diatur dalam buku pedoman yang berlaku di RS PKU Muhammadiyah Gamping.

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

Conservation is about the balance of nature. Panlungan Village, located in Wonosalam Subdistrict, Jombang Regency, has natural potential in the form of abundant forests and springs. However, illegal logging in 1998 damaged Panlungan's forests, reducing the headwaters of the river and increasing the risk of natural disasters such as landslides. Awareness of the importance of forests as a source of oxygen and habitat for various species prompted the local community to form the Kepu Forest Farmer Group (KTH) which focuses on conserving and planting forests with native plants. The Mendiro Settlement spring in Panlungan Village is the main source of livelihood for the local community, but is under serious threat due to man-made environmental degradation. The Kepuh Forest Farmers Group (KTH) has played an active role in the sustainable management of springs since the 1990s, with a focus on protecting the environment and educating the community about the importance of forest ecosystem conservation. This research shows that active community participation in forest and spring conservation is essential to preserve natural resources in Panlungan village. By strengthening supervision of illegal logging activities, strengthening conservation programs, and raising awareness of the importance of maintaining forest ecosystems, we hope to ensure the survival of future generations and the preservation of clean water sources for the people of Panlungan Village.
 

The high divorce rate in Jember is a major problem in the biological and psychological development of a child. In this case the author wants to explore the parenting patterns of divorced families, both those who still maintain good communication between the three (husband-child-wife) and vice versa. There are several parenting patterns that parents can use. The author wants to try to know and describe the parenting patterns of single parents in an effort to shape children's behavior. The results of this study are presented descriptively through a qualitative approach in order to obtain clear information about the focus of the problem. The results of this study can be concluded, namely first, democratic parenting is the parenting of parents who interact with their children using how to provide freedom with supervision and second, permissive parenting is a parenting pattern where parental attention is valued less towards children or children always get whatever they want without control and limits
 

Early Childhood Education (PAUD) is very important for the intellectual, emotional, social, and physical development of children. PAUD SPS NUSA INDAH BUKIR in collaboration with KKN students from Bukir Village, Universitas PGRI Wiranegara Pasuruan held an art exhibition using sawdust to encourage children's creativity. Painting technique training and exhibition of works were included in the preparation, implementation, and evaluation process of the event. The results of the exhibition showed that sawdust helped children become creative and improved their fine motor skills, imagination, and social skills. Children felt more confident after receiving gifts. The involvement of KKN students in the exhibition showed the synergy between education and community service, which had a positive and sustainable impact. It is hoped that this exhibition will serve as a model for activities in PAUD that combine art, creativity, and environmental awareness.