This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

The Consumer Protection Law (UU 22/2020) has provided a legal basis for consumer protection in the banking industry.  The implementation of this law is important in the Islamic banking industry due to its consistency with sharia values which place justice and balance as the main principles.  The purpose of this study is to analyze the implementation of the Consumer Protection Act in the Islamic banking industry and evaluate the effectiveness of its implementation.  This research uses a qualitative approach with a literature study.  Data was collected through analysis of book literature and analysis of documents related to the implementation of the Consumer Protection Act.  The results of the study show how actual implementation of the Consumer Protection Law is in its operational procedures.  However, there are several challenges in implementation, such as the lack of awareness and understanding of customers about their rights, as well as a lack of adequate human resources and information technology to meet the requirements of the law.  This study recommends that Islamic banks increase consumer empowerment campaigns and invest in adequate human resources and information technology to increase the effectiveness of the implementation of the Consumer Protection Act.  This is expected to increase customer confidence in the sharia banking industry and support sustainable industry growth.   

This research discusses the analysis of students' learning difficulties in understanding cube building material. Mathematics is a basic science that must be studied from an early age because it is closely related to other sciences in order to advance to the next level. The research was created to solve students' learning difficulties at SD Negeri 104208 Cinta Rakyat. This research uses a qualitative approach with descriptive research type. The results obtained are that students still lack understanding of the material that has been presented by the teacher in the process of teaching and learning activities, there are many students who do not understand the material explained by the teacher. It can be seen that students' learning difficulties are also determined by low interest in learning and Lack of understanding of the material taught. Several factors include disinterest in mathematics and ineffective use of learning media. This research suggests that schools are expected to innovate in the use of learning media and learning methods that are changed and adapted to students' learning needs and interests.

Nolokerto Village is a developing village and most of the businesses owned by the village, one of which is a catering business, produce a lot of organic waste that has a high water content, especially those that are easily decomposed. Unmanaged organic waste can cause environmental problems. Realizing the importance of effective waste management, KKN UIN Walisongo Semarang students held counseling and compost training activities so that food waste can be processed and reused. The program began with general materials on waste, followed by training on compost fertilizer for organic waste. The resulting compost fertilizer is then distributed to villagers to support agriculture and reduce the environmental impact of organic waste.

Most students who have just arrived and live in a new area experience culture shock. This is because it is difficult to adapt and adjust to their social life. Social support is very important to be given especially to new students, because social support can provide comfort and a feeling of being loved. Method: Quantitative research type with cross sectional approach. The sample used was 100 students in Lasem with the technique used was total sampling. The correlation test used in this study was the Chi-square test. The results of the study showed that the majority of students had good social support with moderate culture shock, namely 58 students (58%). Based on the Chi-square test, a p-value of 0.000 (<0.05) was obtained, which means that there is a relationship between social support and culture shock in students at Islamic Boarding Schools in Lasem. There is a close relationship between social support and culture shock in students in Lasem (p value 0.000).

Aktualisasi pengembangan Kekayaan Intelektual (Intellectual Property Development) dalam rezim Hak Cipta yang merupakan karya turunan (derivative works) melalui media elektronik perlu diimbangi dengan bentuk-bentuk perlindungan ekstra (extra-protection) di luar perlindungan hukum Hak Cipta yang diatur dalam Undang-Undang Hak Cipta nasional. Peningkatan kualitas perlindungan Hak Cipta digital diperlukan mengingat obyek Hak Cipta digital sudah semakin bertransformasi ke dalam berbagai bentuk baru yang diikuti dengan adanya kemungkinan akan terjadinya pelanggaran-pelanggaran Hak Cipta digital (Digital Copyright Infringements). Penyelesaian masalah terkait dengan problematika hukum pelanggaran Hak Cipta digital perlu dilakukan melalui pendekatan legal dan teknologi yang akan dibahas melalui penelitian ini ke dalam beberapa bentuk upaya perlindungan hukum dan perlindungan non-hukum sebagai perlindungan yang bersifat komplementer.

This service activity was carried out by students who carried out KKN at STF UIN Jakarta with a focus on raising and optimizing productive waqf funds for the construction of an Empowerment House in Cidokom Village. Through the Participatory Action Research (PAR) method, this activity involves students, lecturers, local communities and international volunteers in raising funds and implementing economic empowerment programs. As a result, the Empowerment House has become an educational and economic center that supports improving people's skills and independence, while also functioning as an integrated laboratory for students and lecturers. The success of this program shows that productive waqf can be a strategic instrument in building a sustainable and inclusive community economy.

The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

Optimizing the profit from coffee bean production is crucial in the coffee industry consider the competitive environment and the need for maximize revenue. The aim of this research is to use the Simplex linear programming method to determine and maximize profits from coffee bean production. This technique is used to ascertain the best combination of coffee bean production volumes while still considering a number of limitations, including scarce resources (labor, raw materials and machines) and market demand. The findings of this research show that by using the Simplex approach, companies can maximize the profit generated from coffee bean production while adhering to the existing constraints. The simulation conducted provides an optimal solution in terms of the precise production volume for each type of coffee product, contributing significantly to production planning and business strategy.