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Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data. Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial Least Square (PLS) visual version 3.0. The results of this study suggest that financial management does not have a significant effect on financial performance in MSMEs. Financial literacy does not moderate the influence of financial management on financial performance in this study.

Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the highest GMO priorities selected were APO10 Managed Vendors, MEA03 Managed Compliance with External Requirements, and APO12 Managed Risk. From the analysis of the selected GMOs, there are gaps and recommendations for improvement in the seven components which are then mapped into three aspects, namely people, process and technology aspects. The results of the research analysis show that the ambidextrous IT governance approach has succeeded in increasing the level of capability in several main components of BPRACo MSMEs in adopting DT. The right ITG strategy can help BPRACo MSMEs operating in the banking industry achieve a successful DT journey.  

Technological developments have changed the landscape in various sectors, including health, education and industry. However, its influence in Human Resource Management (HR) and financial management is still an important research topic. This research was conducted at CV. Landel Elektrik Semarang, a company engaged in the distributorship of electrical equipment. This project, which employs forty-three people, aims to investigate the relationship between the use of technology and the management of corporate finance and human resources. The analysis method involves path analysis and bootstrapping methods. The results show that, although the SDM shows a good level of reliability, problems of consistency between items within the construct surface. However, the application of technology and financial management shows higher validity. The results of the hypothesis test show that there is no relationship between human resources and the use of technology. However, there is a strong correlation between financial management and technology use. The implication of these findings is the importance of paying attention to technological factors in managing company finances, while improving the consistency and validity of human resources.

Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.

This research aims to analyze the effect of Gross Regional Domestic Product (Produk Regional Domestik Bruto/PDRB), population, and tourism sector on the regional original revenue of the Special Region of Yogyakarta. This quantitative research compiled research data that were measured and tested using numerical data. This study used secondary data from the Financial and Asset Management Agency of the Special Region of Yogyakarta Province from 2014 – 2023. The data analysis of this study used SPSS 26 software. The results of this research, with significance value (sig.<0.05), show that PDRB influences the regional original revenue of sig. 0.000 (t= 7.003), the total population influences the regional original revenue of sig. 0.003 (t=4.970), and the tourism sector influences the regional original revenue of sig. 0.003 (t=4.807). The coefficient of determination shows that (R2 =0.638) which means that the effect of PDRB, population, and tourism on the regional original revenue of the Special region of Yogyakarta Province is 63.8%. In conclusion, increasing regional original revenue can be achieved and succeeded by stimulating economic growth, managing population growth, and optimally developing the potential of the tourism sector. Those efforts can be a foundation for regional governments in designing sustainable and competitive economic development policies.

The development of information technology in the era of Industry 4.0 and Society 5.0 necessitates accounting professionals to enhance their AI-based information technology knowledge supported by soft skills. This research utilizes primary data through questionnaire-based data collection. The study's population comprises employees of Lifetime Design Manufacture using Accurate software, with purposive sampling as the sampling technique. The research findings indicate that accounting knowledge, information technology knowledge, and soft skills significantly impact employee performance. The study has limitations that require refinement and development. Future research could identify additional variables influencing employee performance for a more comprehensive corporate strategy. 

Abstract The objectives of this study were to identify the social strata/layers of the fish farming community in Samarinda City and to determine the strategy for aquaculture development in Samarinda City. Respondents in this study were selected using purposive sampling with a total of 26 respondents from fish farmers and 5 staff of the Fisheries Service. Data were analyzed using descriptive qualitative and quantitative and SWOT analysis. The results of the study found that there are two social stratifications in the cultivation community in Samarinda City, namely middlemen/collecting traders and owner fish farmers. Positions as middlemen/collecting traders and fish farmers are status roles that are obtained because they are fought for through their own choices or efforts (achieved status). The top social layer is occupied by middlemen or collecting traders by looking at the level of wealth owned (ownership of vehicles, living conditions and ownership of luxury goods). The strategy that can be carried out for the development of aquaculture in Samarinda City is an aggressive strategy, namely optimizing technology and infrastructure to support the marketing of aquaculture products.

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

The Islamic Student Association (HMI) is an umbrella organization with a clear model of being Indonesian and Islamic, providing a platform to train and develop leaders with honesty and quality determination, faith and responsibility. The factors that provide direction within the organization to adopt an Enterprise Architecture (EA) system are aimed at enhancing what the organization needs. Enterprise architecture or what can be called Enterprise Architecture (EA) is a description of the task in question consisting of knowledge, actions, direction from the organization and architectural performance parameters in the description of the design or plan and development of an integrated system. TOGAF (The Open Group Architecture Framework) is a framework that is widely used in creating enterprise or organizational architectures. TOGAF offers methods and tools for creating, running, implementing, and maintaining enterprise architectures in existing systems. The results of this study are in the form of a blueprint that is expected to be useful for organizations as material to assist IT development in HMI.