This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

This study aims to determine the effect of Good Corporate Governance proxied by (Board of Directors, Independent Board of Commissioners, and Audit Committee), Capital Structure, and Company Size on Company Financial Performance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sample was determined using a purposive sampling technique with certain criteria and a sample of 53 companies was obtained. This study uses a multiple linear analysis method assisted by the SPSS Version 22 program. The results of this study indicate that the Board of Directors and Capital Structure have no effect on Financial Performance, while the Independent Board of Commissioners, Audit Committee, and Company Size have a positive and significant effect on Financial Performance.

This outreach activity aims to educate the LMDH Wana Lestari regarding product innovation that can be used as a business opportunity through outreach about the potential, health and business opportunities of black sugar cane. Black sugar cane (Saccharum officinarum) has many benefits that are not widely known by the public, including health benefits and economic value. The method used in this research includes several stages as follows: 1) Preparation and development stages, 2) Activity implementation stages, 3) Evaluation and monitoring stages. The results of the research show that the outreach carried out was successful in increasing public understanding of the benefits of black sugar cane, both in terms of health and business opportunities. People are becoming more motivated to cultivate black sugar cane as an alternative source of income. It is hoped that the implementation of this program can contribute to improving the welfare of the LMDH Wana Lestari community in a sustainable manner.

 
Expedition company as the transportation company are have very important roles in goods flow chain from one place to the other places. In addition, with their capability and skill, the expedition service can organize of delivering implementation through land, sea, and air. Thus the expedition are offers more services for trading (transporting/acceptance) of the goods from the producer until to the consumers. One of the company that provides goods expedition services which operates in Pasuruan to fulfill the need of goods expedition services. The objectives of this research are to analyze whether the trips gaining of the vehicles that are supported by variables of loading and unloading process, distance of the good delivering, physical condition and traffic eftfae road, driver behavior, and vehicle condition are have significant effects on revenue of each freight vehicles. Population that used in this research are all of vehicles that existing in the company by amount of 50 vehicles. The methods of data analysis that used are validity, reliability and regression analysis test.

Current technological developments can no longer be denied, various innovations are continuously present to pamper consumers in the transactions they make. The innovations that are present include a payment system that can already be done through a digital system called a digital wallet. The presence of these various digital wallet platforms must compete very tightly to win the hearts of consumers. To win the hearts of consumers, of course, you have to know what the needs and expectations of consumers are for these new innovations. The purpose of this study is to find out what are the public perceptions of using digital wallets in digital transactions. The method used in this research is quantitative research with a descriptive approach. The results of the study show that people have a tendency to use a digital wallet platform for the reason of getting more convenience and security in transactions they make with digital wallets compared to transactions with other systems.