The digitalization of science management has profoundly reshaped how scientific research and development management are organized, directed, and executed. This present paper examines this transformation by conducting an initial systematic literature review. This paper identifies gaps, synthesizes findings, and draws conclusions by analyzing peer-reviewed articles from various sources. By synthesizing the key findings of recent studies, this review underlines five key themes, namely the growing emphasis on data-driven decision-making, the evolving role of leadership, the need for ethical and regulatory considerations, the opportunities for enhanced collaboration and cross-pollination of ideas, and the potential for improved decision-making and organizational agility. These findings underscore the need for science managers to adapt their strategies to harness the opportunities and address the challenges resulting from digitalization.
 

This research aims to improve student accessibility and engagement in Islamic religious education through the development of a mobile application named AGAMIS (Aplikasi Gawai Mahir Agama Islam). The study was conducted at the Department of Business Administration, Politeknik Negeri Samarinda, focusing on Generation Z students who are highly accustomed to digital technologies. Using the ADDIE model for instructional design, the research adopted a Research and Development (R&D) approach to create an interactive platform offering features such as learning materials, quizzes, and discussion forums. After implementation and testing, the results showed a significant increase in student participation, motivation, and understanding, with 70% of the students demonstrating improved comprehension of the course content. This suggests that AGAMIS is an effective tool for enhancing student engagement in religious education. The findings contribute to the ongoing efforts in integrating technology in education, especially in the context of Islamic studies, and provide a foundation for future research in developing digital learning media.

Physical fitness is a person's ability to do something or a task well without excessive fatigue and can be useful in developing students' learning and insight. Apart from that, physical fitness is also important in learning, especially in learning PJOK. However, many people consider physical fitness unimportant. The aim of this research is to determine the level of physical fitness of students and the differences in physical fitness levels of vocational science and vocational social science at SMA Hang Tuah 5 Sidoarjo. This research involved class XI F2 and class XI F5. Class XI F2 has 33 students with a ratio of 17 male students and 16 female students. Class XI F5 has 36 students with a ratio of 19 male students and 17 female students. This research applies a non-experimental method with a comparative design using the Independent sample t-test data analysis technique. The TKPN test (Indonesian Student Fitness Test) was used as an instrument for this research. The results obtained from the SPSS application showed a hypothesis test value of 0.15 (p-value > 0.05), indicating that there was no difference in physical fitness. Meanwhile, from the norm results for fitness results in the TKPN test (Indonesian Student Fitness Test) there was a difference in scores of 4.47 for science vocational students in the very good category and 3.78 social science vocational students in the good category.
 
 

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness, and size of the audit committee company on timeliness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research year period used is 4 years, namely the 2016-2021 period.
The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used a population sampling technique based on the established criteria obtained 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.
The results of the study simultaneously show that the profitability, ownership structure, effectiveness, and firm size of the audit committee on timeliness. The results of the study partially show that profitability has a significant effect on timeliness, ownership structure, effectiveness, the size of the audit committee company has no significant effect on timeliness.
 
 
 

Tujuan dari penelitian ini untuk mengetahui pengaruh Competitive Advantage, Capital Intensity Return On Asset dan Thin Capitalization terhadap Firm Value (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia). Periode waktu penelitian yang digunakan adalah 7 tahun yaitu periode 2015-2021. Populasi penelitian ini meliputi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling menggunakan software Eviews versi 10 . Berdasarkan kriteria yang telah ditetapkan diperoleh 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh positif terhadap Firm Value. Competitive Advantage, Return on Assets dan Thin Capitalization tidak memiliki pengaruh terhadap Firm Value. Competitive Advantage, Capital Intensity, Return On Asset dan Thin Capitalization secara bersama-sama berpengaruh terhadap Firm Value.

Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, kinerja lingkungan, media exposure dan growth terhadap carbon emission disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan di Bursa Efek Indonesia periode 2017-2021 Teknik pengambilan sampel menggunakan teknik purposive sampling Berdasarkan kriteria yang telah ditentukan diperoleh 100 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa leverage dan pertumbuhan tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan kinerja lingkungan dan paparan media berpengaruh terhadap pengungkapan campuran karbon.

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kinerja Keuangan. Faktor-faktor tersebut adalah Debt Maturity (STD), Dewan Komisaris (DK), Kepemilikan Institusional (KI) dan Efesiensi Investasi (ROA). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Manufaktur Sektor Industri barang konsumsi. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 10 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan eview versi 10.0. Hasil penelitian menunjukkan bahwa Dewan Komisaris, Kepmilikan Institusional dan Efesiensi Investasi tidak berpengaruh terhadap Kinerja Keuangan dan Debt Maturity berpengaruh terhadap Kinerja Keuangan.

The study aims to test empirically the effect of managerial ownership, ios,  leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality. 

ABSTRACT
The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
 

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis.
The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.