Report Form Research Articles

QOL-09. EQUI AND HIPPO: A STUDY ASSESSING THE FEASIBILITY AND ACCEPTABILITY OF HORSE THERAPY FOR CHILDREN, ADOLESCENTS AND YOUNG ADULTS IN REMISSION FROM A MEDULLOBLASTOMA

Abstract INTRODUCTION Psycho-social and motor disorders are common long-term sequalae in patients treated for a medulloblastoma during childhood. They often require long-term, multidisciplinary rehabilitation and post-therapeutic care that can be difficult to maintain over time. To address this common problem, we hypothesized that a horse therapy can re-engage children in their rehabilitation. The expected benefits of the horse therapy involve both psycho-social skills thought animal mediation (equitherapy) and motor skills using the horse’s three-dimensional movement (hippotherapy). MATERIALS AND METHODS We conducted a single-center prospective interventional trial including patients treated for medulloblastoma during childhood, aged 10 to 26, in complete remission. The intervention consisted on weekly 2-hours sessions of equitherapy and hippotherapy with a specialized physiotherapist and psychologist over a 4-month period (16 sessions per patient) in groups of 2 participants. The primary objective was to determine the feasibility of a rehabilitation program combining equitherapy and hippotherapy. The secondary objective was to assess changes in motor skills, balance, emotional feelings, self-esteem and quality of life at the end of the sessions, at 4 months and at 6 months using questionnaires and standardized and validated measurements. RESULTS The study began in April 2023 and is still ongoing. Six participants were included and four ended the intervention period. On this preliminary cohort, the recruitment rate was excellent with 100% of patients offered the program agree to take part. Three participants completed the program with a 100% adherence rate. All participants were very satisfied with their participation in the program. Analysis of second objective will be presented in the form of case reports. CONCLUSION The expected outcome of this study is to define a framework for the application of this practice, enabling a model of this rehabilitative management, and then to lead to dissemination and recognition of this activity, enabling larger-scale studies.

QOL-07. EFFICIENT NEUROPSYCHOLOGICAL ASSESSMENT IN PATIENTS WITH BRAIN TUMORS AND ACUTE LYMPHOBLASTIC LEUKEMIA

Abstract BACKGROUND Children treated for cancer may experience a decline in performance for a variety of reasons, one of which is the impact of treatment. Children treated for leukemias and brain tumours are at the highest risk of developing neurocognitive sequale (Daly and Brown, 2015). METHODS In our study we used Bayesian regression to identify assessment tools that would best predict the sequale of brain tumors (BT) and acute lymphoblastic leukemia (ALL) in children and adolescents. Using data from 15 patients with BT, 15 patients with (ALL) and 9 siblings controls we compared the predictive validity of the Wechsler Intelligence Scales for Children (WISC-V), Delis-Kaplan Executive Function System (D-KEFS), Continuous Performance Test (CPT-3), the Developmental Neuropsychological Assessment (NEPSY-II) and the parent and teacher report forms of the Achenbach Assessment System (ASEBA). RESULTS We found that the best predictors of ALL were d’ scores on the CPT (BF = 20.69, pd =.05) and CPT ommission scores (BF = 17.50, pd =.05), while the best predictor a BT was the WISC-IV Coding subtest (BF = 21.17, pd =.05) in addition to CPT omission scores (BF = 12.00, pd =.08) and HRT SD scores (BF = 11.91, pd =.08). CPT d’s scores were also predictive of Methotrexate treatment (MTX) (BF = 32.61, pd = 0.03), as were WISC-V Symbol Search scores (BF = 32.61, pd = 0.03) and the NEPSY-II Auditory Attention subtest (BF = 26.06, pd = 0.04). We also noted differential sensitivity of the ASEBA teacher report form for detecting deficits identified during the neuropsychological assessment. CONCLUSIONS We feel our findings will, together with previous meta-analyses, contribute to more efficient neuropsychological assessment in patients with BT and ALL. Neuropsychological asseessment is vital for identifying potential sequale of disease and treament in pediatric oncology.

STRATEGIC DECISION SUPPORT: DEVELOPING A DASHBOARD FOR MANAGERIAL INSIGHTS IN HIGH-LEVEL TVET STUDENTS' ENROLMENT AT UNIVERSITI MALAYSIA PAHANG AL-SULTAN ABDULLAH

The purpose of this study was to create a dashboard with information visualisation to assist Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA) in managerial decision-making and to critically and hierarchically present data regarding the enrolment of Malaysian Diploma Vocational (MDV) students into high-level Technical Vocational Education and Training (TVET) programs at UMPSA. The Cross Industry Standard Process for Data Mining (CRISP-DM) model was applied in this research followed by dashboard development using Microsoft Power BI. The CRISP-DM model consists of six continuous and connected phases, namely business understanding, data understanding, data preparation, data modelling, data visualisation, and data synchronise and update. The data was obtained from the Undergraduate Records Management Unit, Centre for Academic Management, UMPSA. The database was used in the development of the dashboard to store information in the form of reports and for data visualisation purposes. The findings hope to assist the management of UMPSA in making better decisions and planning the enrolment process of prospective students. The dashboard outlines several initiatives and best practices that should be implemented by the Malaysian Government, the Ministry of Higher Education, and UMPSA through the UMPSA 2021–2025 Strategic Plan to empower the high-level TVET agenda.

ENHANCING LIFELONG LEARNING: A DATA-DRIVEN DASHBOARD APPROACH FOR STRATEGIC DECISION-MAKING AT UNIVERSITI MALAYSIA PAHANG AL-SULTAN ABDULLAH

The purpose of this study was to develop a dashboard with information visualisation for the lifelong learning (LLL) programs at Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA) and provide recommendations for UMPSA to improve the strategies and decision-making for future LLL program offerings. This study used the Cross Industry Standard Process for Data Mining (CRISP-DM) model created by the International Business Machines Corporation (IBM) and dashboard development using Microsoft Power BI. The updated database was created by obtaining data from the Institute of Graduate Studies (IPS), UMPSA. Such data was then prepared through the process of selecting, cleaning, constructing, integrating, and formatting data. The dashboard was developed using a database for data visualisation and information in the form of reports. Such information can ensure a better decision-making process and the UMPSA management’s readiness in planning the admission process for future students. However, the data management and data quality at UMPSA must be improved. Future research can expand the present investigation by including data from all categories of LLL students at UMPSA to facilitate a more comprehensive analysis. It will also enable the university management to make accurate decisions about program offerings in the future.

Exploring the Clinical and Genetic Landscape of Angelman Syndrome: Patient-Reported Insights from an Italian Registry.

Background: The Angelman Syndrome Registry (RISA) was developed as a retrospective study with the following objectives: to evaluate the clinical history of individuals with Angelman Syndrome (AS) in Italy and compare it with the existing literature; to investigate the feasibility of gathering data by directly involving participants in the data collection process; and to explore the relationship between different symptoms and genotypes. Methods: Established in 2018, RISA enrolled a total of 82 participants, with 62 (75.6%) providing complete data. Demographic, clinical, and genetic information was collected using electronic case report forms. Descriptive statistics characterized the sample, while associations between genotype and clinical characteristics were examined. Results: Descriptive analysis revealed a median participant age of 8.0 years, with males comprising 48.8% of the sample. Deletion (58.1%) was the most common genotype. The majority (82.2%) experienced epilepsy, with seizures typically onset before 3 years of age. Most patients (86.2%) required multiple anti-epileptic drugs for control, with generalized tonic-clonic seizures and atypical absence seizures being most prevalent. The deletion group exhibited more severe developmental delays and a trend towards higher seizure severity. Sleep problems affected 69.4% of participants, characterized by difficulties in sleep onset and maintenance. Conclusions: This study offers valuable insights into the clinical history and genetic characteristics of AS in Italy, consistent with the prior literature. Additionally, it underscores the efficacy of patient registries in capturing comprehensive data on rare diseases such as AS, highlighting their potential to advance research and enhance patient care.

The Application of Service Ijarah in Islamic Finance

This research aims to explore the current application of Service Ijarah in Islamic Finance across three major sectors of Islamic commercial finance: Islamic banking, Islamic Insurance, and Islamic capital market. Furthermore, this study identifies potential challenges and risks associated with the use of Service Ijarah by comparing it with alternative Shariah contracts. This research employs a qualitative desk review research method to delineate the practical application of the Service Ijarah. The data was primarily collected from the official websites, product disclosure sheets, and annual reports of Islamic finance and banking institutions in different jurisdictions. Additionally, other secondary sources were used, including Shariah Standards, policy documents, journal articles, and other forms of reports. At least 15 Islamic banks globally have used the contract for financing services such as education, marriage, travel, home renovation, green technology, professional services, and Hajj & Umrah in countries including Oman, UAE, Malaysia, Maldives, Bangladesh, Bahrain, Tanzania, and Nigeria. The contract has yet to be practically applied within the Islamic capital market and Islamic insurance (Takaful). However, there is potential for the structuring of service-based Ijarah Sukuk and the development of Takaful products to cover service-ijarah-based financings. The absence of guidelines on Service Ijarah and the difficulty of finding reliable service providers for custom jobs may present challenges for the banks. This research is expected to be beneficial for industry practitioners seeking to explore a contract that remains relatively underutilised in the Islamic finance field and Shariah and regulatory authorities. It also examines the potential for service-based Ijarah Sukuk and AAOIFI's role in facilitating the development of Service Ijarah-based products.

The Effect of Corporate Governance and Executive Incentives on Tax Avoidance of Food and Beverage Sector Companies

The purpose of this study is to determine the effect of corporate governance and executive incentives on tax avoidance listed on the IDX. The population in this study is food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. The samples in this study used purposive sampling sample techniques, based on the criteria set, 40 samples were obtained. The type of data used is secondary data in the form of the company's Annual Report. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis tests. Based on the results of data research using the Eviews 12 application shows that corporate governance has a t-count of -0.191 < 1.68709 t-table value and executive incentives have a t-count of -0.584 < 1.68709 t-table value, then the author draws a conclusion that corporate governance with institutional ownership, managerial ownership and independent commissioners has no effect on tax avoidance And executive incentives also have no effect on tax avoidance.

Türkiye Bursları as the Soft Power in the Reflection of Bilateral Relations between Türkiye and Indonesia

Türkiye Bursları is a scholarship program for international students, but who would have thought that the existence of this scholarship was in line with Turkey's public diplomacy mission and thus became the country's soft power? Indonesia, as a friendly country, is Turkey's main target in expanding its reputation and cultural promotion mission through Türkiye Bursları, as evidenced by the government's policy in 2020 which plans to increase the quota for students from Indonesia. With its historical ties, similarities in religious identity, and cultural harmony, Turkey is certainly an alternative for Indonesian students to experience the experience of studying abroad. On the other hand, Indonesia, with its large population and GDP, is certainly Turkey's target in spreading its cultural values to create many agents who can fulfill national interests comprehensively from many sectors. This research seeks to analyze the influence and opportunities of the Türkiye Bursları scholarship on Turkey's diplomatic relations with Indonesia in detail. The methodology used in this research is qualitative with references in the form of books, reports, and relevant journal articles according to the topic of Türkiye Bursları's role as Turkey's soft power and its relationship with Indonesia.

Status and influencing factors of frailty in hospitalized patients with chronic heart failure: A cross-sectional study.

To investigate the frailty status of inpatients with chronic heart failure (CHF) and analyse its influencing factors, so as to provide evidence for the early identification of high-risk groups and frailty management. Early identification of frailty can guide the development and implementation of holistic and individualized treatment plans. However, at present, the frailty of patients with CHF has not attracted enough attention. A cross-sectional study. From June 2022 to June 2023, a convenience sample of 256 participants were recruited at a hospital in China. Multivariate logistic regression analysis was used to explore the influencing factors of frailty in patients with CHF, and an ROC curve was drawn to determine the cut-off values for each influencing factor. STROBE checklist guides the reporting of the manuscript. A total of 270 questionnaires were sent out during the survey, and 256 valid questionnaires were ultimately recovered, resulting in an effective recovery rate of 94.8%. The incidence of frailty in hospitalized patients with CHF was 68.75%. Multivariable logistic regression analysis showed that age, self-care ability, nutritional risk, Kinesiophobia and NT-proBNP were risk factors for frailty, while albumin and LVEF were protective factors. Multidimensional frailty was prevalent in hospitalized patients with CHF. Medical staff should take measures as early as possible from the aspects of exercise, nutrition, psychology and disease to delay the occurrence and development of frailty and reduce the occurrence of clinical adverse events caused by frailty. This study emphasizes the importance of the early identification of multidimensional frailty and measures can be taken to delay the occurrence and development of frailty through exercise, nutrition, psychology and disease treatment. Patients contributed through sharing their information required for the case report form and filling out questionnaires.

The Role of Company Size, Company Value, and Liquidity in Capital Structure of Food and Beverages Companies

The equilibrium that occurs between long-term debt and equity is referred to as the capital structure, and it is a component of the financial structure. The financial structure includes the capital structure as one of its components. When attempting to determine the optimal composition of a company's capital structure, it is absolutely necessary to take into consideration the presence of variables that have an effect on the capacity of the capital structure. This study's objective is to explore the impact that company size, company value, and liquidity have on the capital structure of the company so that appropriate action can be taken. Panel data are utilized in the research that was carried out, which is quantitative in nature. For the purposes of this investigation, the population is comprised of all Food and Beverage companies that were listed on the Indonesia Stock Exchange between the years 2019 and 2023. One form of sampling method that is utilized for the selection of samples is known as purposeful sampling. Thirteen businesses were chosen to serve as research samples after being chosen according to a set of criteria that had been established beforehand. The data that was utilized in this investigation was secondary data, which was gathered from the IDX in the form of financial reports of businesses that are involved in the provision of food and beverages throughout the period of 2019-2023. The approach of multiple linear regression analysis was utilized for the aim of conducting data analysis in this particular investigation. The results show that, at least partially and concurrently, the size, value, and liquidity of a company have a major impact on its capital structure.

Quality assessment of radiotherapy in the prospective randomized SENOMAC trial

Background and purposeRecommendations for regional radiotherapy (RT) of sentinel lymph node (SLN)-positive breast cancer are debated. We here report a RT quality assessment of the SENOMAC trial. Materials and MethodsThe SENOMAC trial randomized clinically node-negative breast cancer patients with 1–2 SLN macrometastases to completion axillary lymph node dissection (cALND) or SLN biopsy only between 2015–2021. Adjuvant RT followed national guidelines. RT plans for patients included in Sweden and Denmark until June 2019 were collected (N = 1176) and compared to case report forms (CRF). Dose to level I (N = 270) and the humeral head (N = 321) was analyzed in detail. ResultsCRF-data and RT plans agreed in 99.3 % (breast/chest wall) and in 96.6 % of patients (regional RT). Congruence for whether level I was an intended RT target was lower (78 %). In accordance with Danish national guidelines, level I was more often an intended target in the SLN biopsy only arm (N = 334/611, 55 %,) than in the cALND arm (N = 174/565, 31 %,). When an intended target, level I received prescribed dose to 100 % (IQR 98–100 %) of the volume. However, even when not an intended target, full dose was delivered to > 80 % of level I (IQR 75–90 %). The intentional inclusion of level I in the target volume more than doubled the dose received by ≥ 50 % of the humeral head. ConclusionCongruence between CRF data and RT plans was excellent. Level I received a high dose coverage even when not intentionally included in the target. Including level I in target significantly increased dose to the humeral head.

British Axial Spondyloarthritis Inception Cohort (BAxSIC): a protocol for a multicentre real-world observational cohort study of early axial spondyloarthritis.

Timely diagnosis remains a challenge in axial SpA (axSpA). In addition, data are scarce on the impact of diagnostic delay and disease progression in affected individuals. The British Axial Spondyloarthritis Inception Cohort (BAxSIC) study aims to investigate the impact of newly diagnosed axSpA, the natural history of the disease and the effect of diagnostic delay on disease outcomes. BAxSIC is a prospective, multicentre, observational study. Eligible participants are adults (≥16 years of age), with a physician-confirmed diagnosis of axSpA in the 6 months prior to study entry, recruited from secondary and tertiary rheumatology centres in the UK. Participants will be followed up for 3 years, with in-person visits at baseline and 24 months. In addition, patient self-reported assessments will be recorded remotely via the online electronic case report form (eCRF) at 6, 12, 18, 30 and 36 months. The first patient was enrolled in BAxSIC in June 2023. Recruitment is currently ongoing and is planned to end in June 2026. Initial results will be available in 2027. Since opening, the trial has undergone two protocol amendments. The BAxSIC study is the first inception cohort designed to investigate the impact of diagnostic delay on clinical presentation and long-term functional outcomes in patients with axSpA in the UK. With an innovative, patient-led virtual longitudinal data collection model, data generated from this study will help inform and improve the care of people newly diagnosed with axSpA. ClinicalTrials.gov (http://clinicaltrials.gov), NCT05676775.

Home Based Walking Exercise For Nursing Interventions

Chronic Obstructive Pulmonary Disease (COPD) is a lung condition characterized by persistent and typically progressive respiratory symptoms and airflow limitation. This disease is associated with an excessive chronic inflammatory response in the airways and lung parenchyma due to exposure to harmful gases or particles. The objective of this study is to evaluate the changes in oxygen saturation and activity tolerance in COPD patients before and after performing home-based walking exercises, pursed lips breathing, and effective coughing. The research method used a descriptive design in the form of a case report with a nursing process approach. The instruments used included assessment sheets and oximetry to measure oxygen saturation. The study subjects were patients with COPD. The results showed that before the intervention, the patient's (Mrs. E) oxygen saturation was 96%, and she reported difficulty engaging in activities due to fatigue and shortness of breath. After three days of intervention, her oxygen saturation increased to 99%, and she was able to perform outdoor activities without experiencing shortness of breath. In conclusion, home-based walking exercises, pursed lips breathing, and effective coughing can improve oxygen saturation, increase activity tolerance, and reduce dyspnea and fatigue

The First Reported Foodborne Botulism Outbreak in Riyadh, Saudi Arabia: Lessons Learned

BackgroundBotulism has not been previously reported in the Kingdom of Saudi Arabia. This rare and sometimes fatal foodborne illness is caused by neurotoxins and primarily results from consuming home-canned fruits, vegetables, dairy, and seafood products & it can lead to paralysis.ObjectiveThe purpose of this study was to evaluate the clinical features of patients who developed botulism in Riyadh in 2024 after consuming mayonnaise from a well-known local chain of restaurants in Riyadh, Saudi Arabia.MethodsWe conducted a retrospective analysis of medical records and interviewed patients or their attendants for all hospitalized cases of foodborne botulism at Riyadh First Health Cluster. For each patient, a standard case report form was completed, containing information on demographics, clinical aspects, botulinum test results, and type of exposure. Descriptive statistics were applied to assess the data. During the outbreak, nineteen patients with foodborne diseases were admitted to Riyadh First Health Cluster Hospitals. Following thorough physical examinations, botulism was suspected in each case.ResultsEight of the 19 suspected foodborne illness patients fully satisfied the botulism case definition requirements set forth by the Saudi Arabian Public Health Authority (Weqaya). Among these eight patients, 2 (25%) were male and 6 (75%) were female, with a mean age of 23.25 ± 9.29 years (range: 12–38 years). The incubation period for our patients was 36.25 ± 26.26 h. Notable symptoms included dysphagia in all eight patients (100%), dysarthria, generalized weakness, nausea and vomiting in seven patients (88%), diplopia in four patients (50%), and stomach discomfort in three patients (38%). Of the eight cases, six required intubation, one mimicked brain death, and two were stable. The presence of Clostridium botulinum spores as the cause of the outbreak was confirmed by detecting botulinum spores in contaminated food.ConclusionDiplopia and dysarthria were the most common early sign of botulism. Early manifestations may include respiratory symptoms without any musculoskeletal symptoms. or nausea, vomiting and disorientation.

Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity

Factors Affecting Stock Price and Firm Value as Intervening Variable: The Case of Consumer Sector Firm-Listed at Indonesian Stock Exchange

The object of this research is primary consumer sector companies registered on the IDX, where the data is in the form of financial reports for the 2019-2023 period. The research method that is appropriate for this research is associative research because the author wants to know the influence of the Current Ratio, debt-to-asset ratio, and Net Profit Margin variables on stock prices with company value as an intervening variable. In this research, the operational variable is the stock price. (Z) as the dependent variable, company value (Y) as the intervening variable, while the independent variables are Current Ratio (X1), Debt to Asset Ratio (X2), and Net Profit Margin (X3). The indicators for share prices are closing prices; company value is price to book value; current ratio is current assets and current liabilities; debt to asset ratio is total debt and total assets; net profit is profit after taxes and sales. Based on the criteria for determining the sample size, 59 primary consumer sector companies meet these criteria. The following conclusions can be obtained: 1. The Current Ratio and net profit margin have a negative and insignificant effect on company value; 2. The Debt-to-Asset Ratio positively and significantly affects company value; 3. Net Profit Margin has a negative and insignificant effect on company value; 4. The Current Ratio has a positive but insignificant effect on share prices; 5. The Debt-to-Asset Ratio negatively and significantly affects share prices; 6. Net Profit Margin has a negative and insignificant effect on share prices, 7. Company value has a positive and significant effect on share prices

PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general. CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.

Literatur Riview : Audit Operasional Untuk Mengukur Efektivitas Dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun Inti

This research aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at INTI Pension Fund. Through this research, the author conducted an operational audit using secondary data in the form of Investment Reports and INTI Pension Fund Audited Financial Statements from 2016 to 2020. This study was conducted using a literature review method by examining and analyzing 10 articles. Based on the results of the research and literature review, it can be concluded that the audit results show that the investment management at INTI Pension Fund complies with the Investment Guidelines; however, there are still some weaknesses. It can be concluded that the investment management was not effective in 2018-2020 because the return on investment (ROI) did not meet the targets set in the Investment Direction, which were 7.43%, 6.68%, and 7.68%, respectively, whereas it should have been 9%.

PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

ABSTRACTThis study aims to obtain empirical evidence about the effect of capital intensity, sales growth, and company size on tax avoidance. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this study was 75 data. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, sales growth, and company size affect tax avoidance. Partially, the results showed that capital intensity and company size have no effect on tax avoidance, while sales growth has an influence on tax avoidance.

Nilai-nilai Pendidikan Akhlaq dalam Kitab Idhotun Nasyi’in Karya Syekh Musthofa Al-Ghalayain

Morals are a condition that is inherent in the human soul, which gives birth to actions. If this situation gives rise to good and commendable actions according to reason and Islamic law, it is called good morals. If the actions that arise are not good, they are called bad morals. The research carried out is included in the category of library research, library research is a type of research using literature (libraries) in the form of books, notes, or reports of relevant previous research results, to obtain answers and theoretical basis regarding the problem to be researched. The library method is a type of qualitative research method. Library study research is carried out by researchers to solve a problem that relies on an in-depth review of relevant library materials. The data sources used are primary data sources and secondary data sources. Data collection techniques used include documentaries and online data documentation. Data analysis techniques, content analysis and discourse analysis. From the research results it can be concluded that 1) To find out the values of moral education in the book Idhotun Nasyi’ in the work of Syekh Musthofa Al-Ghalayain. 2) to find out the relevance of moral education from the perspective of Sheikh Musthofa Al-ghalayain today.