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    Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan

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    This study aims to determine the effect of tax avoidance and leverage on the value of companies focusing on energy sector manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2019 – 2023. The data used is secondary data. The population in this study is energy sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method and was obtained from 63 companies with a total of 325 samples. Hypothesis submission was carried out by multiple regression analysis. The results of this study show that tax avoidance has no effect on the company's value and leverage has an effect on the company's value

    Pengaruh Iklan Dan Influencer Pada Aplikasi TikTok Shop Terhadap Keputusan Pembelian Generasi Z

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    This research aims to analyze how digital advertising and the role of influencers influence the purchasing decisions of TikTok users, especially among generation z. In the digital era, TikTok has become a very popular platform, allowing users to interact and shop directly through the TikTok Shop feature. The variables used in this research are advertising, influencers, and purchasing decisions. The data used is primary. The population in this study is generation Z. The research method used is a quantitative survey by distributing questionnaires to 101 respondents who use TikTok Shop. Hypothesis testing was carried out using multiple linear regression analysis. The research results obtained show that advertising has a positive influence on generation Z purchasing decisions and influencers have a positive influence on generation Z purchasing decisions. Keywords: Advertising, Influencers, Generation Z Purchasing Decisions, TikTok Shop

    Pengaruh brand awareness, kemasan produk, dan harga terhadap minat beli viva kosmetik pada gen Z

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    This study aims to test and analyze the effect of brand awareness, product packaging, and price on buying interest in viva cosmetics in gen Z who have never bought the product. This study uses primary data obtained through a questionnaire with a sample of 104 respondents selected using non-probability sampling techniques and purposive sampling methods. The data analysis techniques used include validity test, reliability test, classical assumption test consisting of normality test, multicolonierity test, and heteroscedasticity test, multiple linear regression analysis, hypothesis testing consisting of t test, f test, and coefficient of determination. The results showed that brand awareness has a positive but insignificant effect on purchase intention. Product packaging has a positive and significant effect on purchase intention and price has a positive and significant effect on purchase intention. Simultaneously, brand awareness, packaging, and price affect the purchase intention of viva cosmetics in gen Z

    PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI BIDANG FOOD AND BEVERAGE PADA HOTEL BINTANG 3 KOTA PALEMBANG

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    This study aims to identify and analyze the influence of Work Discipline and Work Environment on Employee Performance in the Food and Beverage sector at three-star hotels in Palembang. The data used in this study is primary data collected through online and offline questionnaires. The population of this study consists of all permanent employees in the food and beverage sector at three-star hotels in Palembang. This study employs non-probability sampling with a saturated sampling technique, resulting in a total of 103 respondents. The findings of this study indicate that Work Discipline and Work Environment have a positive and significant impact on Employee Performance in the food and beverage sector at three-star hotels in Palembang

    Analisis Kemampuan Menulis Teks Deskripsi Peserta Didik Kelas IIB Berdasarkan Gender SD Kusuma Bangsa Palembang

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    This study aims to analyze the ability to write description text of class IIB students based on gender at Kusuma Bangsa Elementary School Palembang, by using local wisdom picture media as a teaching aid. The subjects used were all students of class IIB with 15 female students and 15 male students. The method used was qualitative with a descriptive approach. Data collection techniques used observation, interviews, tests, documentation, and data triangulation. The results of the study were obtained from the assessment of 90 description papers produced by 30 learners to assess the identification structure of objects, colors, and shapes. The results showed that there were differences in writing ability between male and female learners. Overall, female learners showed better results in identifying objects, colors, and shapes in the description text. The overall average score of female learners' identification structure was 57.03, while male learners obtained an average score of 53.33. The mean value of object identification of female learners was 64.44, while male learners scored 57.78. The mean score of female learners' color identification was 62.22, while male learners scored 60. The mean score of female learners' shape identification was 44.44, while male learners scored 42.22. This finding shows that gender affects the results of students' description text writing in the identification structure section

    Pengaruh Profitabilitas, Likuiditas, dan Kepemilikan Institusional terhadap Pengungkapan CSR

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    This study aims to analyze the effect of profitability, liquidity, and institutional ownership on CSR disclosure in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sample in this study was selected using a purposive sampling method based on certain criteria, resulting in 180 samples. The data used are secondary data sourced from financial reports and sustainability reports published on the IDX and the official websites of related companies. This study applies a quantitative approach with a multiple linear regression analysis method processed using the SPSS version 21 application. The results of the study revealed that profitability has a positive effect on CSR disclosure, while liquidity has a negative effect. On the other hand, institutional ownership has no effect on CSR disclosure

    Pengaruh Leverage Dan Sales Growth Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2024)

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    This study aims to determine the effect of leverage and sales growth on financial perfomance by focusing on pharmacy sector companies listed on the IDX with research period of 2020-2024. The data used in this research are secondary data. The population in this study are pharmacy sector companies listed on the IDX. The sampling technique used was purposive sampling and obtained 16 companies with total of 80 samples. The analytical tool used in this study was the multiple linear reggression analysis. The results showed that leverage and sales growth no effect on financial perfomance

    Pengaruh Edukasi terhadap Pengetahuan, Sikap dan Keterampilan Remaja Putri Melakukan Deteksi Dini Kanker Payudara

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    Background : Breast cancer is a type of malignant tumor that develops in breast tissue. BSE is a breast self-examination for early detection of breast cancer so that it can be treated immediately. Women's awareness to do BSEis still low and not skilled in doing BSE. This is due to the lack of knowledge about women's SADARI, especially in adolescence. Objective : To analyze the effect of education on the knowledge, attitudes and skills of young women in carrying out early detection of breast cancer through BSE. Methods : Quasy Experimental Nonequivalent Pre-test Post-test Control Group Design. The number of respondents in the study was 49 (intervention: 27 and control: 22). The sampling technique used quota and total sampling. Education used videos and booklets. Data were collected using questionnaires and observation sheets, analyzed using simple linear regression and ordinal logistic. Result : The results are the effect of education on knowledge (p=0.0002, R2=0.31), attitudes (p=0.00017, R2=0.19), and skills (p=0.995, R2=0.67) of female adolescents performing BSE. Conclusion : There is a significant effect of education using video media and booklets on the knowledge and attitudes of adolescent girls in performing BSE, but there is no significant effect of education using video media and booklets on the skills of adolescent girls in performing BSE. Suggestion : This research is expected to be a reference for improving health promotion efforts related to early detection of breast cancer through BSE, so that young women can be skilled in performing BSE

    Penerapan Pregnancy Exercise Terhadap Penurunan Keluhan Kram Kaki pada Ibu Hamil Trimester III

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    Background: Leg cramps are commonly experienced by pregnant women, especially during the second and third trimesters, due to physiological changes during pregnancy. This condition can interfere with comfort and daily activities. Pregnancy exercise has been proven effective in reducing such complaints by improving circulation and promoting muscle relaxation. Therefore, this intervention is important to enhance maternal comfort during pregnancy. Objective: To apply evidence-based nursing interventions for pregnant women experiencing leg cramps. Methods: This EBP used a case study design with pregnancy exercise as the intervention. The study involved 3 participants and was conducted over 3 days—May 31, followed by June 2–3, 2025—at RT 36, RW 09, 8 Ilir Subdistrict, Ilir Timur Tiga District. Results: After the pregnancy exercise, all three respondents showed a decrease in the frequency of leg cramps: Mrs. Re no longer experienced cramps, Mrs. Ri’s frequency decreased from twice to once, and another client showed a reduction from 3–4 times to twice. Conclusion: There were differences in the average of leg cramp intensity before and after performing pregnancy exercise, Suggestion: The application of this EBP is expected to provide additional insight into the use of pregnancy exercises for pregnant women experiencing leg cramps. Key Words: Leg Cramps, Prenatal Exercis

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