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This study examines student assertiveness through an online counseling website named “Teman Ngobrol.” The research method uses a quantitative survey. Subjects in this study amounted to 511 people. Where 317 subjects are students of University X and 194 subjects are outside University X. The initial...

The aim of this study is to look at the impact of the French Government’s efforts to fulfill its commitment to environmental issues through the transition of conventional economic policies to green economic policies, which in turn creates a new problem of increasing economic inflation. The research method...

The research work was aimed at assessing the adherence to data protection and privacy policies in Nigeria using a survey approach. In this work, a questionnaire was used to carry out the survey. A total of 590 participants, comprising professionals in IT organizations and decision-makers from various...

Community empowerment is a process for people to gain greater control over the decisions and actions that affect their health. Within the posyandu framework, empowering posyandu cadres is an important part of efforts to reduce Stunting. This is because posyandu cadres are the frontline in efforts to...

The Indonesian government enforces online learning at all levels of education to prevent the spread of Covid-19. Changing learning patterns will affect the implementation of learning. This study aims to review the implementation of online learning during the Covid-19 Pandemic emergency in Indonesia....

The curriculum is a set of plans and arrangements regarding the objectives, content and learning materials as well as the methods used as guidelines for the implementation of learning activities to achieve certain educational goals. Learning objectives will be achieved optimally if supported by an adequate...

Technology that is increasingly developing has an impact on changes in society, social media is one of the platforms that are in demand, and many people use social media as a place to earn income or commonly called social media influencers. The type of this research is normative juridical how to collect...

The journey to develop drugs is long, time-consuming, and costly. Most drugs take years and billions of dollars before they hit the market. Traditional computations remain useful but have inadequacies to accurately reproduce molecular interactions and predict drug efficacy. Quantum computing represents...

Tax disclosure requires companies to disclose details about taxation more broadly. Tax disclosure in the annual report can be divided into two types, namely mandatory disclosure and voluntary disclosure. This study aims to examine the factors that affecting tax disclosure in Indonesia, including tax...

This study aims to determine the effect of Electronic Word of Mouth on Twitter social media on purchasing decisions for Emina cosmetic products. Variable X used is Electronic Word of Mouth and variable Y used is purchasing decision. This research uses explanatory survey research using a quantitative...

Sustainable Development Goals (SDGs) is a global sustainable development agenda that contains 17 sustainable development goals. This program was adopted by the United Nations (UN) for the first time in 2015 and was the continuation of the Millennium Development Goals (MDG) program. The SDGs exist to...

China is the world’s biggest emitter of greenhouse gases and one of the countries confronting global warming problems, such as air pollution and water shortage. Carbon taxing is a fee levied on companies that burn coal, oil or gas to reduce greenhouse gas emissions. The purpose of this study is to figure...

After analyzing transfer pricing cases on intra-group services transactions in Indonesia which have been settled in the Indonesian Tax Court and/or Supreme Court within the year 2013 to the present day, the result shows that the corrections made by the Directorate General of Tax (“DGT”) on intra-group...

English is a two-credit subject that offered to non-English Department students in Universitas PGRI Madiun for the whole four years. Furthermore, taking the English Proficiency Test is one of the requirements for students before they graduate from university. Unfortunately, most students are not familiar...

The monthly data of China’s national financial revenue and expenditure from January, 2012 to December, 2019 have been collected in this thesis. ADF Test, Johansen Test and Granger Test based on the monthly data have been investigated and the Error Correction Model have been set up. Results show that...

This study aims to describe students’ opinions about the effectiveness of the online (online) learning process and what obstacles occur during lectures during the Covid-19 pandemic period. The online learning process in question is learning using I-learning in the form of an LMS (learning management...

Topicality of the problem under discussion is related to a complicated situation arising between a taxpayer and State Revenue Service (SRS) of Latvia in connection with application of law, when settling disputes arising in the process of tax administration. There are topical problems of tax audit in...

Corporate zakat –obligatory alms giving payable by business entities– have been studied by some companies in Indonesia despite its ambiguous status in both Islamic jurisprudence and Indonesian law. This paper aims at exploring how the corporate community in Indonesia views the legitimacy of regulating...

APT (Advanced Persistent Threat) is a persistent and complex network attack pointing to clear targets. The concept became one of the hot topics in the information security industry after Google admitted to severe hacker attacks in 2010. Big data analysis provides a good data base for APT detection. This...

This research was conducted to investigate the effect of brand awareness, social media marketing, perceived quality, hedonic shopping motivation, and sales promotion towards purchase intention on the fashion industry. Descriptive research was used and this study was included in a cross-sectional study...

Assistive technology can offer students with disabilities essential tools for achieving more independence, social inclusion, and engagement in society. Due to hurdles to obtaining and using assistive technology, this promise is not always fulfilled. This research attempts to identify impediments to acquiring...

Investment plays an important role in promoting the development of both the country and enterprises, and the corporate income tax burden has an impact on corporate investment, and the investment behaviors of enterprises in different life cycle stages are also different. In order to investigate the impact...

The ability of students to solve problems is an ability that must be continuously trained and improved. The ability to solve problems in citizenship courses is the ability to analyze problems and find effective solutions to solve problems in the lecture. Through this research, researchers want to know...

Thrombosis is one of the risk factors for cardiovascular disease (CVD) that can cause death, and CVD is the leading cause of death in the world. Bacterial proteases have potential as antithrombosis agents that can be developed into CVD drugs. Indonesia’s high marine biodiversity has been recognized worldwide,...

This study aims to investigate the influence of tax haven and incentive tunneling on transfer pricing with tax minimization as moderating variable. The population of this study consists of manufacture sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. The sample was selected...

Online learning carried out in the new normal era provides opportunities for the academic community to analyze technology for learning better. This online system is implemented starting from campus introduction activities for new students, library access to lecturing activities. This research used a...

This study aimed to determine the students’ problem solving ability in solving the volume of a solid of revolution questions in online Integral Calculus Learning through zoom implementing Student Centered Learning. The research method used in this study was descriptive qualitative method. The subjects...

This study aims to analyze the performance of public services by the Department of Culture and Tourism of Batam City in enhancing tourism destinations. Batam has significant potential due to its natural beauty, culture, and proximity to Malaysia and Singapore. This research used a qualitative approach...

This article aims to substantiate and search for ways to improve the organisational mechanism of land resource potential management. The land resource potential acts as the basis for achieving the declared by Decree of the Government of the Russian Federation No. 717 dated July 14, 2012 “On the State...

Nearly 20 municipal governments have issued a house purchase limitation or purchase of upgrades to control housing prices rose too fast. Is it that the high house price is the responsibility of the government? This paper constructs the game model to answer the question. The study obtains the government...

Informed by 2013 curriculum implementation, it is acknowledged that chemistry learning in schooling sector aims not only to discern students’ competence but also to assess their higher-order thinking skills (HOTs). This notion of HOTs is demandable to help students compete in the millennial era. One...

This study aims to determine the existence of market reactions that can be seen from the presence of abnormal returns during the dividend announcements in companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period and find out what factors influence the Cumulative Abnormal Return...

Digital transformation has become extremely important for small and medium-sized (SME) manufacturing enterprises for revenue optimization and improving financial performance. However, there is little quantitative research on the mediating role of intellectual capital and the moderating role of government...

This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness...

This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to...

With economic globalization and the deepening of international division of labor, multinational corporations have become an important part of the world economy. Different from the scope of business activities in which domestic enterprises are only distributed in one country, the scope of business activities...

This study aims to examine the effect of taxpayer compliance and taxpayer awareness partially on tax penalties. This study also examines taxpayer compliance, taxpayer awareness and partial tax sanctions on local own-source revenue. The population were the individual taxpayers in the Regional Tax Service...

Black garlic is a fermented garlic product that is heated at a specific temperature and humidity are a certain time without additional treatment. Numerous studies have mentioned that black garlic extract exhibits several capabilities, inclusive of antioxidant, antiallergic, antidiabetic, antiinflammatory,...

During the period of lockdown due to the COVID-19 pandemic, a complete switchover to e-learning was mandatory for all universities to ensure pedagogical continuity and support for students in these exceptional circumstances. Indeed, since 16 March 2020, face-to-face courses at Sidi Mohamed Ben Abdellah...

This study investigates the impact of credit risk (measured by Non-Performing Loans or NPLs) and investment risk (including Loan to Deposit Ratio or LDR for liquidity, Capital Adequacy Ratio or CAR for solvency, and market volatilities) on banking performance (Return on Assets or ROA) in Asian countries...

Background: Low back pain (LBP) is a musculoskeletal disease characterized by severe pain in the lower back that originates in the spine’s muscles, nerves, and other organs. Adults experience 50-80 percent of the symptoms, and it is the leading cause of disability when compared to other diseases. One...

The goal of this paper is to present eco-innovation implementation in some European countries. Expected environmental law is very important for enforcing firm to minimise emission to air and water, diminish amount of hazardous substances and increase recycling. Cost reduction is another incentive for...

This article was intended to find out the policy of taxation of electric-based vehicles to realize human rights related to a good environment. This policy is carried out to reduce emissions, so that the principle of state responsibility for the right to the environment can be fulfilled. The research...

The Enron case, where the company reported substantial earnings yet avoided income tax payments, highlighted the importance of taxable income as a key indicator in evaluating earnings quality and stock returns. Studies suggest that earnings manipulation can stem from timing discrepancies in accounting...

Green ammonia offers a zero direct CO₂ emission pathway compared to conventional production, addressing the need for industrial decarbonization. PT Green Ammonia Indonesia (GAI) is developing a 300 metric ton per day plant in North Kalimantan powered by renewable hydroelectric energy from the Kayan River....

To pave the road of pushing China OFDI forward in the right direction, targeted experiments have been in full blossom. Through choosing 70 main recipient countries aging from 2003 to 2014 as research subjects when Chinese overseas investment expanded faster and faster, and establishing multiple panel...

This research aimed to describe the tax awareness in the society of Surabaya located in District Mulyorejo as one of five districts which had tax arrears of about Rp31 billion. This research used a qualitative research method with a phenomenology paradigm. Informants in the study were citizens in District...

A new life must be carried out in all aspects, including adjusting to the new order of all levels of education, including early childhood education institutions. The biggest problem is the sustainability of the organization and the continuity of early childhood to continue the education process at the...

The rising prevalence of obesity is associated with a higher risk of developing cardiovascular diseases. Because it can induce weight loss, metformin, a long-used drug for treating diabetes, is used as an off-label medication for the treatment of obesity. However, the mechanism underlying this effect...

This writing aims to explore some literature about traditional dance-based aerobic exercise to improve cognitive abilities. Many factors contribute to a person’s cognitive decline, including aging and lack of physical activity. The physical activity discussed here is aerobic exercise. Physical activity...