This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

This study aims to analyze the relationship between Authentic Leadership, Organizational Support, and Job Demands on Employee Resilience, with Job Satisfaction serving as a mediating variable. The research focuses on employees of multinational companies in Semarang, utilizing a quantitative approach with regression analysis to evaluate direct, indirect, and interaction effects among the variables.The findings reveal that Authentic Leadership does not significantly influence Employee Resilience directly, though it demonstrates a positive trend, indicating its potential role in creating a supportive work environment for resilience development. Similarly, Organizational Support shows no significant direct effect on Employee Resilience, suggesting that individual perceptions of organizational support may be influenced by other unexamined factors. Job Demands, while having a positive relationship with Employee Resilience, are also not statistically significant, implying that well-managed work demands may positively contribute to resilience without imposing excessive stress.Job Satisfaction as a mediating variable does not significantly explain the relationship between independent variables and Employee Resilience. Additionally, the interaction effects between Job Satisfaction and the independent variables (Authentic Leadership, Organizational Support, and Job Demands) are not significant. These findings suggest that while Job Satisfaction remains essential, its mediating or moderating role in this context is limited.Nevertheless, the overall regression model, which incorporates all variables and interactions, is statistically significant (F = 16.369; p < 0.001), indicating that the combination of these factors collectively influences Employee Resilience. This highlights the importance of considering multiple organizational factors to enhance employee adaptability and productivity.

Starting a home bakery and donut business is an attractive option for many individuals who have skills in cooking or baking, as well as an interest in the food industry. By taking advantage of time flexibility and lower initial costs than opening a physical store, this business offers the potential to generate additional income or even become a main source of income. Supporting quality and innovative food products on the menu can win the hearts of local customers and support the community economy. Although there are challenges in terms of licensing, operational management, and adapting to market changes, strategic steps in market research, business planning, product development, marketing, and inventory management can help build a successful and sustainable business in this sector. In conclusion, starting a bakery and donut business at home is not only about cooking skills, but also about creativity, effective business management, and commitment to providing added value to customers and the community as a whole.

Mood or mood is an important part of a person's psychological well-being. Several studies show that physical exercise can positively influence mood. One of the factors that influences an athlete's mental and emotional readiness is mood. Mood Profile for Weightlifting athletes is an important factor that needs to be analyzed. This research aimed to determine the relationship between athletes' moods and the success rate of snatches in weightlifting athletes at PABSI Jatim Surabaya before PORPROV 2025. This qualitative research used mixed methods. Mixed methods is a research approach that combines or associates qualitative and quantitative forms. A research method that uses qualitative data and is described descriptively. The Total Sample Method is a sampling method with the number of samples equal to the population. The sample was taken using total sampling because the population was less than 100 and the entire population was used as the research sample (Masturoh & Anggita, 2018). The sample that can be used is the population sample taken from Provincial Weightlifting athletes (aged 13 - 23 years) totaling 8 people and is only limited so that they can be used as one training group by filling in a mood profile questionnaire and recording the snatch technique. Of the 8 respondents who took the snatch test, all appeared confident. However, when holding and doing the snatch, there is a feeling of doubt and anxiety about whether or not you can accept the weight of the snatch if it is already above. However, after doing the snatch test, he also felt happy by releasing endorphins in his body. The results of the before and after research show that the "Medium" category with the highest percentage is the anger indicator (AMR) of 71.43% and 42.86%, and the confused mood indicator (SSB) of 53.57% and 71%. Indicators with moderate percentages include full energy indicators (PNT) of 85.71% and 75%, self-assessment (PDR) of 80.36% and 80%, and depression (DPS) of 44.64% and 63%. The percentage of fatigue indicators (KLH) was 53.57% and 42.85% and tension indicators (KTG) were 57.14% and 50%. The conclusion of the research on the analysis of the relationship between athlete's mood and the success rate of snatches in weightlifting athletes at PABSI East Java, Surabaya is in the "Medium" condition. Negative mood conditions in the "Medium" category such as fatigue, anger, tension, confusion, and depression indicate that athletes are not feeling stressed mentally and physically. Meanwhile, positive mood conditions in the "Medium" category make athletes have a good mood, such as being full of energy and self-confidence. This is possible because the training portion is good and the conditions leading to PORPROV 2025 are still quite long. So there are still many athletes who experience good mood conditions so the presence of this athlete's mood also supports the athlete's successful performance both during training and during competitions.
 
 
 

Hydrogel is a water medium that functions to absorb water and nutrients for plants and release them slowly according to plant needs. Participants were elementary school age children in the Lampu Satu Indah housing complex in Merauke. The method uses lectures and practice. The socialization activities were carried out well, the participants were very enthusiastic. After participating in the socialization activities, participants gained new experiences and new knowledge.
 
 

The basic knowledge and strategies of microenterprise actors are important to help them manage and develop their businesses more effectively. The following section presents basic knowledge and strategies that may be useful for microentrepreneurs. Knowledge of the concepts, characteristics and challenges facing microenterprises, including resource constraints, access to capital and scale of operations. Understanding the local market, competitors, consumer trends and purchasing behavior can help determine the right marketing strategy. Basic issues of financial management, Hopefully, SWOT analysis can help business stakeholders reassess the internal and external factors of the business.

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.

Program Kreativitas Mahasiswa Layanan Masyarakat adalah cara bagi siswa untuk melakukan layanan masyarakat, dharma ketiga pendidikan tinggi. "Aplikasi Wordwall sebagai media pembelajaran interaktif di sekolah dasar" adalah judul program yang kami usulkan kali ini. Format program ini adalah pertumbuhan pengetahuan tentang cara menggunakan Wordwall Learning Media. Program ini bertujuan untuk memberi guru kemampuan untuk menggunakan materi pembelajaran interaktif di kelas. Ceramah, diskusi, dan pertanyaan dan jawaban, serta bantuan untuk guru saat menggunakan media Wordwall, adalah beberapa metode yang digunakan dalam mencapai tujuan program yang dijelaskan di atas. Enam orang, yang semuanya adalah guru di SDN 2 Cipaisan, menghadiri seminar, yang diadakan pada 24 November 2022.

Study this addressed for analyze element intrinsic in short story Avoid for Guard creation Novita women Azza use approach Mimetic . Method my research _ Use in analysis this use method element intrinsic. Source power in study this is short story Avoid for Guard creation Novita women Azza . Technique data collection used in study this is with read in a manner critical and thorough whole content from short story the . Technique data analysis ie discuss or study content short story Avoid for Guard creation Novita women Azza . Results study is could find element intrinsic form, them , angle point of view, plot, setting, character and characterizatio , style language and mandate . Also could find element social in phenomenon that occurs in associated short story to in life world real.

Many scholars have conducted studies on the accuracy of the news media, such as newspaper, television, and magazine, but not online media. In fact, online media is a significant news media in the moment, especially in Indonesia. Online press companies are even the largest press companies in Indonesia compared to newspapers, radio, and television. Therefore, this study is conducted to measure the inaccuracies that occur in news in online news media. Researchers examined 63 online journalistic media that have been administratively and factually verified by the Dewan Pers (Press Council). It uses a content analysis method by coding the headlines in Indonesian online journalistic media. This study finds online mass media categories based on the theme segmentation, namely: 1) general, 2) economics, technology, and business, 3) sports, 4) politics, law, and crime, 5) lifestyle and entertainment, and 6) regional. The results of this study indicate that the inaccuracy of news in Indonesian online media is high. Media with economics, technology, and business most often make grammatical errors. This study also finds that speed does not only has an impact on grammatical inaccuracies, but also on unbalanced news reporting, where the imbalance in Indonesian online media news itself is very high.