Abstract:This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. Tax aggressiveness is…
is measured using the GAAP Effective Tax Rate (GAAP ETR), while profitability is proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt to Equity Ratio (DER). A quantitative research method with descriptive and verificative approaches is employed. The population consists of 38 health sector companies, from which 11 companies are selected as samples through purposive sampling, yielding 44 firm-year observations. Data analysis is performed using panel data regression with the Fixed Effect Model (FEM) estimated through EViews 12. The results show that: (1) profitability does not significantly affect tax aggressiveness (prob. = 0.1023 > 0.05); (2) liquidity does not significantly affect tax aggressiveness (prob. = 0.4822 > 0.05); (3) leverage significantly affects tax aggressiveness (prob. = 0.0424 < 0.05); and (4) profitability, liquidity, and leverage simultaneously affect tax aggressiveness (prob. F-statistic = 0.0006 < 0.05), with an Adjusted R-squared of 0.48 or 48%. These findings suggest that debt financing structure plays a critical role in corporate tax planning decisions within the Indonesian health sector.
Abstract:Handwashing with soap is one of the most effective public health measures for preventing gastrointestinal and respiratory infections among children. However, despite ongoing health education efforts, many children still…
do not perform proper handwashing techniques. Interactive educational approaches, such as demonstration methods combined with songs, may enhance children's practical skills more effectively than conventional instruction. This study aimed to determine the effect of health education using a demonstration method on handwashing with soap skills among children in the BTN AL community, Entrop Subdistrict, South Jayapura District. A quantitative study with a one-group pretest-posttest pre-experimental design was conducted involving 20 child participants selected through total sampling. The intervention consisted of a live demonstration of the WHO six-step handwashing technique accompanied by a modified version of the children's song Naik Becak. Participants' handwashing skills were assessed before and after the intervention using the WHO Standard Hand Hygiene Observation Checklist. Data were analyzed using the Wilcoxon Signed-Rank Test. The findings demonstrated a significant improvement in children's handwashing skills following the intervention. Before receiving health education, most participants were unable to perform the recommended handwashing procedure correctly. After the intervention, 18 participants (90%) successfully demonstrated all six handwashing steps independently, while only two participants (10%) still required assistance. Statistical analysis showed a significant difference between pretest and posttest scores (p < 0.001). The study concludes that health education delivered through a demonstration method combined with a modified children's song effectively improves handwashing with soap skills among children. This approach may serve as an innovative and engaging strategy for promoting healthy hygiene behaviors in early childhood.
Abstract:Research paradigms and research methods are two fundamental components that determine the quality, consistency, and credibility of scientific research. However, there are still misunderstandings regarding the relationship…
p between research paradigms and research methods, particularly in determining the approach that best suits the research objectives. This study aims to analyze the concept of research paradigms and their relationship to the selection of research methods. The study employs a qualitative approach using library research through the analysis of various relevant scientific sources, including books, journal articles, and conference proceedings. Data were analyzed using content analysis to identify and synthesize various concepts related to research paradigms and methods. The results indicate that research paradigms—such as positivism, post-positivism, interpretivism, constructivism, pragmatism, and the critical paradigm—possess distinct characteristics that influence the selection of research methods. Furthermore, the pragmatist paradigm serves as the dominant foundation for the use of mixed methods. This study makes a theoretical contribution by clarifying the relationship between research paradigms and research methods and serves as a practical reference for researchers in determining the appropriate research approach.
Abstract:This article examines the role of Muslim women in the public sphere using a systematic literature review approach. By integrating indexed scientific sources, gender theory, and Islamic studies, this research aims to outline…
ine the evolution of women’s roles from historical to contemporary perspectives. Historical approaches and methodological frameworks are employed to structure arguments systematically, covering the basic Islamic concept of women’s roles, the methodology applied in the literature review, analysis of social dynamics and relevant case studies, and critical discussion of challenges and opportunities faced by women in the public sphere. This study also identifies internal and external factors that influence women’s roles, ranging from geographical context to public policy developments. The findings show that interpretations of the concept of equality in Islam have shifted over time and are shaped by socio-political dynamics. This research is expected to stimulate further academic debate on women’s roles in the public sphere and contribute to more inclusive policies. This article explores various historical and contemporary dimensions that shape the role of Muslim women in the public sphere, highlighting both the potential and challenges in translating Islamic values of equality into policy and social practice. It is hoped that this study will enrich academic discourse on the relationship between religion, gender, and modernity, and pave the way for policy initiatives that support women’s empowerment in the Islamic world.
Abstract:This study aims to evaluate the stability of three rock slopes in an artisanal kaolin mine in Semin, Gunungkidul, Yogyakarta, Indonesia, using deterministic and probabilistic approaches, and to identify the geotechnical…
parameters most influencing slope stability. The evaluation is conducted in compliance with Indonesian Mining Regulation (Kepmen ESDM No. 1827 K/30/MEM/2018) to provide quantitative geotechnical evidence for a mine that has been operated without prior formal geotechnical assessment. Field data were collected using the scanline method to characterize rock mass discontinuities. Laboratory tests comprising direct shear and physical properties tests were conducted to determine cohesion (c), friction angle (ϕ), and unit weight (γ) for each slope. Seismic coefficient (ks = 0,0913) was incorporated as a dynamic loading parameter. Slope stability was analyzed using the General Limit Equilibrium (GLE) method to obtain the deterministic Factor of Safety (FoS). Monte Carlo simulation (N = 10.000 iterations) was applied to determine the Probability of Failure (PoF), coefficient of variation of FoS (CoV), and reliability index (β). Sensitivity analysis was performed to quantify the contribution of each geotechnical parameter to FoS reduction. Results show that FoS values ranged from 2,019 (Slope III) to 10,55 (Slope II), all exceeding the regulatory minimum of 1,1. The PoF was 0,00% for all three slopes, well below the maximum allowable limit of 25%, with reliability indices ranging from 5,70 to 31,38. The CoV of FoS ranged from 3% to 9%, indicating low dispersion in stability outcomes despite parameter variability. Sensitivity analysis identified cohesion as the most dominant parameter in Slopes I and II, contributing 28% and 31% to FoS reduction respectively, while Slope III exhibited near-equal contributions from cohesion (20%) and friction angle (21%), reflecting its lower shear strength conditions. All three slopes satisfy the acceptance criteria of Kepmen ESDM No. 1827 K/30/MEM/2018 under current geotechnical and geometric conditions. The combined deterministic-probabilistic approach provides a more comprehensive slope safety assessment than deterministic analysis alone and is recommended for application in artisanal kaolin mining operations. Cohesion is identified as the critical parameter to be monitored and preserved to maintain slope stability.
Abstract:This study aims to analyze the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding with Self-Efficacy as a mediating variable in State Civil Apparatus (ASN) in Tegal City Government.…
nment. The study used a quantitative approach with a survey method by distributing questionnaires to 360 ASN consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used proportionate stratified random sampling, while data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. The results showed that Career Development, Culture Value, and Emotional Intelligence had a positive and significant effect on Self-Efficacy. In addition, these three variables also have a positive and significant effect on Personal Branding. Self-Efficacy was proven to have a positive and significant effect on Personal Branding and was able to significantly mediate the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding. The coefficient of determination value shows that the model is able to explain 70.1% of the variation in Self-Efficacy and 76.8% of the variation in Personal Branding. The findings of this study indicate that strengthening the career development system, internalizing organizational cultural values, and increasing emotional intelligence can increase the self-confidence of ASN which ultimately strengthens Personal Branding in carrying out tasks and public services. This study provides an empirical contribution to the development of public sector human resource management, particularly in efforts to improve the professionalism and image of the apparatus through strengthening internal organizational factors.
Abstract:This study is motivated by the importance of studying person deixis in literary works to understand the relationship between speakers, listeners, and the context of utterances in a novel. The purpose of this study is to…
describe the forms and use of person deixis in the novel Mak Comblang Cinta Babe by Ditta Arieska. This study employed a descriptive qualitative method using reading, note-taking, and data classification techniques related to person deixis. The data source consisted of dialogues and narrations found in the novel. The results showed that first-person, second-person, and third-person deixis were used by the characters according to communication situations and relationships among the characters. First-person deixis was the most dominant form because it frequently appeared in conversations between characters. This study concludes that the use of person deixis in the novel helps clarify the roles of characters and build communication within the story.
Abstract:The rapid development of information and communication technology (ICT) has changed the way information is accessed. The use of mobile devices, the internet, and various online learning applications is increasingly widespread.…
pread. This demands innovation in learning methods to make it more relevant and interesting for learners. This article aims to identify ICT applications used for learning innovation and digital era learning models. The method used in writing this article is descriptive method and through literature study. The conclusion of this article is that there are three learning innovations that can be applied, namely: Project Based Learning (PjBl), Google Sites and Google Drive. And there are three digital era learning models, namely: Blended Learning is a combination of online and offline learning, Distant Learning and Mobile Learning (M-Learning) Mobile Learning is learning supported by wireless mobile technology (smartphones).
Abstract:The increasing use of electric vehicles in Indonesia is a step in the framework of transforming the transportation system to be more environmentally friendly to achieve the Net Zero Emission target of 2060. However, the…
increasing use of electric vehicles is not only due to technical and policy changes, but also communication efforts. This study attempts to analyze the sustainability communication strategy used by the TikTok account @eos_indonesia in providing education related to electric vehicles. This study uses a qualitative method with a content analysis approach, These methods consist of digital participatory observation and documentation, The data collection is an analysis of the TikTok account @eos_indonesia content data that will be taken with a time span of April 2025 - June 2026 according to the classification that has been made, the data collected includes: video content (visual, audio and narrative). and content analysis has stages, starting from determining the unit of information, data sampling, recoding or recoding data (coding), grouping based on certain categories until finally interpreting the meaning contained in the message content. The research results show that sustainability communication strategies are carried out through five approaches: providing environmental education, reducing the complexity of electric vehicle technology, storytelling based on user experience, digital visual persuasion, and combining economic and environmental benefits in every communication message. This study contributes to the field of digital communication and sustainability communication by demonstrating the potential effectiveness of social media as a public education platform towards green transportation transformation in Indonesia.
Abstract:Cigarette smoke exposure is a significant health threat that may trigger lipid metabolism disorders, particularly by increasing serum triglyceride levels through nicotine-stimulated production of Very Low-Density Lipoprotein…
tein (VLDL). This study aimed to analyze the correlation between cigarette smoke exposure levels and serum triglyceride levels in students to identify cardiovascular risks among the productive age group. This study employed an analytical observational design with a cross-sectional approach. A total of 83 participants were selected using a purposive sampling technique. Participants' levels of exposure to cigarette smoke were assessed, and their serum triglyceride levels were analyzed using the GPO-PAP enzymatic method. Statistical analysis was performed to determine the significance of the association between smoke exposure levels and serum triglyceride levels. The findings indicate no statistically significant correlation between the level of cigarette smoke exposure and serum triglyceride levels among the study participants (Spearman's rho, p = 0.882). Most participants were classified as having mild cigarette smoke exposure and exhibited serum triglyceride levels within the normal reference range. Furthermore, the relatively homogeneous exposure levels and the young age of the participants may have contributed to the limited variability observed in the study. In conclusion, mild cigarette smoke exposure was not significantly associated with serum triglyceride levels among young adults.