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"This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence."

"This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in the ASEAN region (ie: the Philippines, Indonesia, Malaysia, and Singapore), we find that there is a positive association between the level of financial derivative use and the level of tax avoidance. This finding indicates that financial derivative can be used as a tool of tax avoidance activities. When we classified the users of financial derivatives into two categories (ie, the users of financial derivative for hedging purposes and the users of financial derivatives for speculation purposes), we find that positive association between the level of financial derivative use and the level of tax avoidance is higher in the user of financial derivatives for speculation purposes rather than the user of financial derivatives for hedging purposes. This research is expected to provide suggestion for the tax authorities to determine the direction of future policy, for example, set a clear tax regulation regarding the tax treatment of financial derivatives transactions. Improvement of tax regulations on derivative transactions are expected to: (i) minimize the loophole for companies that want to use financial derivatives as a tool of tax avoidance; (ii) minimize the loss of government revenues from taxes side; and (iii) minimize the disputes between tax authorities and taxpayers."

"Prevalensi stunting pada anak masih menjadi masalah kesehatan di Indonesia. Tidak terpenuhinya kebutuhan zat besi dan asam folat pada ibu hamil menjadi kontribusi terjadinya stunting pada bayi. Anemia yang menjadi dampak pada kondisi ini meningkatkan risiko gangguan tumbuh kembang pada janin. Konsumsi zat besi dan asam folat yang rendah merupakan masalah yang perlu diatasi. Selain itu, sediaan suplemen yang mengandung zat besi dan asam folat dianggap tidak menarik. Hal tersebut menimbulkan keresahan sehingga contoh olahan alternatif yang dapat meningkatkan selera ibu dalam mengonsumsi zat besi dan asam folat perlu diperkenalkan. Buah bit dikenal memiliki kandungan zat besi yang tinggi dan sering dimanfaatkan untuk mengatasi anemia, tetapi cara pengolahan dan produk yang kurang bervariasi terkadang mengurangi minat masyarakat untuk mengonsumsinya. Kue nastar yang mengandung kalori tinggi adalah kue yang banyak digemari masyarakat terutama pada perayaan hari besar, seperti Idul Fitri dan Natal. BITTAR (bit nastar) adalah olahan kue nastar, tetapi berisi selai buah bit. Inovasi ini dapat memberdayakan ibu hamil untuk meningkatkan status gizi ibu hamil dan berkontribusi dalam menurunkan prevalensi stunting di Indonesia melalui langkah preventif.

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The prevalence of stunting in children is still a health problem in Indonesia. The unfulfilled need for iron and folic acid in pregnant women contributes to stunting in infants. Anemia, which is the impact of this condition, increases the risk of impaired growth and development of the fetus. Low consumption of iron and folic acid is a problem that needs to be fixed. In addition, supplement preparations containing iron and folic acid are considered unattractive. Therefore, examples of alternative preparations that can increase the mother's appetite for consuming iron and folic acid need to be introduced. Beetroot is known for its high iron content and is often used to treat anemia, but the processing methods and products that are less varied sometimes reduce people's interest in consuming them. Nastar cake which contains high calories is a cake that is very popular with the public, especially during big celebrations such as Eid al-Fitr and Christmas. BITTAR (bit nastar) is a nastar cake preparation, but contains beetroot jam. This innovation can empower pregnant women to improve the nutritional status of pregnant women and contribute to reducing the prevalence of stunting in Indonesia through preventive measures."