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This study explores the implementation of employee work discipline at PT Gojek and its impact on company productivity. Using the literature study method, this study highlights how work discipline manifested in compliance, responsibility, and giving to work regulations contributes to effectiveness. The results of the study indicate that work discipline has a significant influence on performance and service quality. The conclusion of the study states that the implementation of clear rules, effective communication, and consistent supervision are very important in building a disciplined and competitive work environment, especially in technology-based service companies.

Digital transformation in Indonesia has increased dependence on digital database systems, so that personal data protection has become a crucial issue. This research aims to analyze the urgency of protecting personal data in digital database systems in Indonesia from regulatory, ethical and technical strategy aspects. The method used is literature study and document analysis of regulations, ethical practices and data protection technology. The research results show that even though Law Number 27 of 2022 concerning Personal Data Protection (UU PDP) has been passed, its implementation still faces challenges in the form of low digital literacy, weak law enforcement, and not yet optimal monitoring infrastructure. Additionally, implementing ethical principles and technical strategies, such as encryption, access control, and privacy by design, is critical to strengthening data security. This research concludes that effective personal data protection can only be realized through synergy between strong regulations, the application of digital ethics, and adequate technical strategies, in order to safeguard individual privacy rights in the digital era.

This research analyzes the satisfaction level of PERISAI agents regarding BPJS Ketenagakerjaan regulations at the Darmo Surabaya Branch Office. The PERISAI program, launched in 2018, represents a strategic innovation in the agency system to expand membership, particularly in the Non-Wage Recipient (BPU) sector. The study employs a qualitative approach with a case study design, involving participatory observation over four months (September-December 2024), in-depth interviews, and documentation analysis. Results indicate that the PERISAI policy transformation since May 2022, particularly the increase in contribution incentives from 7.5% to 15%, has positively impacted agent motivation. The reward system combining financial and non-financial incentives through gathering programs and point systems proves effective in building loyalty. Success in achieving BPU participant acquisition targets is influenced by agents' ability to develop personal approaches and build local community networks. The integration of digital platforms in acquisition processes and performance monitoring enhances operational efficiency. Capacity development programs through cross-generational communication training and social security fund management provide a strong foundation for PERISAI agents' task execution.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.