The study concludes that the adoption of electronic attendance systems in Saudi Arabia's healthcare sector has transformed personnel management and brought about a new era characterized by precision, efficacy, and financial constraint. The study highlights the advantages of these solutions, such as enhanced attendance record accuracy, promptness promotion, and better job satisfaction. The study also looks at the financial effects of using computerized attendance systems, such as cost reductions and efficient resource management. Overall, the report highlights how the Saudi Arabian healthcare sector has undergone a revolutionary transition and how electronic attendance systems have been crucial in modernizing the healthcare system.

Tax avoidance is an action to minimize the tax burden with efforts by taxpayers that do not violate applicable laws. Tax avoidance in this research is measured using the formula statutory rate of tax – effective tax rate. Profitability is measured using Return on Assets (ROA), company size is measured by Ln Total Assets, corporate social responsibility uses the GRI-Standards measurement, Inventory intensity uses the measurement of total inventory divided by total assets. The research objective to be achieved in this research is to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the role of profitability, company size, corporate social responsibility, and inventory intensity on potential tax avoidance and can be used as a reference for future researchers as well as reference for stakeholders (management, investors, creditors and government) in making relevant and reliable decisions. This research uses manufacturing companies in the consumer goods sector with the research year 2018-2022 which are listed on the Indonesia Stock Exchange as research objects. The total sample was 105 samples using the purposive sampling method. The data analysis techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, and Linear Regression Test. Based on the analysis results, it was found that profitability has a positive effect on tax avoidance. Meanwhile, company size, corporate social responsibility and inventory intensity have no effect on tax avoidance.

Since 2018, are still disparities in the research results on items, prices, locations, promotions, people, processes, and physical evidence associated with customer loyalty based on the marketing mix and customer or patient loyalty. This study’s compares the theory and practice concerning the effect of marketing mix to outpatients’ loyalty. Hajj Hospital is currently experiencing a drop in the number of patients though numerous promotional efforts have been made, particularly during the COVID-19 pandemic. It is anticipated that the marketing mix will enhance consumer views of a product’s quality, as measured by consumers’ evaluations of the product. If the consumer perceives that the hospital provides high-quality services, the hospital’s image will be positive; this condition might boost customer or patient satisfaction. This study aims to determine which element of the marketing mix has the most significant impact on patient loyalty at Hajj Hospital. This study used a quantitative cross-sectional design approach, with 100 outpatient samples, and was analysed using SPSS. It was discovered that additional studies incorporated planning, control, monitoring, and evaluation into the marketing mix, utilising longitudinal studies or interventions for healthcare professionals that provide services to patients.