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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

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.

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.

This study aims to determine and analyze how Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influence the Performance of nurses at Petala Bumi Hospital, Pekanbaru. The population in this study was 105 nurses with a sample of 52 nurses using the Slovin formula. Data collection techniques used questionnaires and interviews. The data analysis technique used in the Slovin formula study with a purposive sampling method. The research data was analyzed using multiple linear regression analysis. The results of the study showed that Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influenced the Performance of nurses at Petala Bumi Hospital, Pekanbaru

This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of sig. The workload variable is 0.741 > 0.05, the workload variable has no effect on employee performance. The value of sig. Of the job satisfaction variables, which are 0.868 > 0.05, the job satisfaction variable has no effect on employee performance. The value of sig. From the work discipline variables, which are 0.989 > 0.05, the work discipline variable has no effect on employee performance. Then simultaneously the variables of workload, job satisfaction, and work discipline have no effect on the performance of PD employees. Karya Bearing Motor.

This study aims to identify and evaluate employee performance (Y) as the dependent variable and performance allowance (X) as the independent variable at the Banjarmasin State Polytechnic. Employee performance is influenced by work engagement (Z) as an intervening variable. The research employs a quantitative approach, with a sample of 94 employees from Poliban, selected through random sampling. The sample size was determined using Slovin's formula. A Likert scale, ranging from 1 to 5, was used to measure the variables in this study. Path analysis and multiple linear regression were applied to examine the relationships between variables X, Z, and Y. Data were processed using SPSS 25. The study findings reveal four key results: (1) work engagement has a positive and significant direct effect on employee performance; (2) performance allowance has a positive and significant direct effect on work engagement; (3) work engagement positively and significantly mediates the relationship between performance allowance and employee performance; (4) work engagement plays a key role in enhancing employee performance through its mediating effect.  

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.

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors. 

The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income according to work ability and difficulties in marketing.

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.  

Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotional intelligence, communication patterns and transformational leadership on the performance of Bima Housing and Settlement service employees. The population in this study were 63 employees at the Bima Housing and Settlement Department, especially the Bima City Housing, Settlement and Land Department, with a sampling technique using purposive sampling, namely 38 civil servant employees as respondents.Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 27. The results of this study partially show that the emotional intelligence variable has a negative and insignificant effect on employee performance, the communication pattern variable has an insignificant effect on employee performance, and the transformational leadership variable has a positive and significant effect on performance. employee. Simultaneously, the variables emotional intelligence, communication patterns and transformational leadership have a positive and significant effect on employee performance Emotional Inteligence, Communication Patterns, Transformasi Leadership, Performance

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

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 study aims to identify the factors that influence the unemployment rate and its impact on the economic and social welfare of the community. The research method uses a literature study. The findings show that factors such as inequality in labor supply and demand, government policies that are less pro-people, and population growth are the main causes of high unemployment. Although the government has taken measures, such as the allocation of funds for handling COVID-19 and incentive programs, the decline in unemployment has not been significant. Recommendations include policies that support increased employment, investment in education and skills training, gender inclusion in the workforce, and cooperation between the government, private sector and civil society to create sustainable employment. With these measures, Indonesia is expected to reduce its unemployment rate and create a more stable and inclusive economy.

Information systems and technology have many important roles for higher education, such as improving quality to support operations, management and decision-making functions. Most of the information systems currently available are not widely available and are not yet integrated with each other. One of them is within the Faculty of Science and Technology (SAINTEK). An information technology integration service is needed to meet user needs in accessing, using, and utilizing information systems. The Open Group Architecture Framework (TOGAF) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing enterprise information architecture, adopting 5 phases of the 10 existing phases, namely, Preliminary Phase, Architecture Vision, Business Architecture, Information System Architecture, and Technology Architecture the results of this research are architectures from these 5 phases so that they can provide an overview and ease of information technology integration. 

This study aims to examine the effect of cyberloafing, work stress, and compensation on employee performance at PT. Putra Srikaton Logistics Semarang. Data was collected from respondents in the form of employee data of PT. Putra Srikaton Logistics Semarang. This study used a saturated sample of 110 respondents. The data analysis approach applied is a validity test, reliability test, multiple linear regression test, coefficient of determination test, F test, and t-test in the SPSS version 23 application. The results showed that cyberloafing and work stress have a negative and significant effect on employee performance. While compensation has a positive and significant effect on employee performance.

The purpose of this study was to determine the perceptions of civil servants regarding the equalisation of structural positions into functional positions and their influence on work productivity at Ganesha University of Education. This research uses quantitative descriptive method. The sampling technique used was purposive sampling with a sample size of 59 employees who have the position of head of section and subsection. Collection using interview techniques and questionnaires. Data analysis using a mixed method approach through qualitative descriptive analysis and quantitative analysis using paired sample t-test. The results showed that (a) the implementation of equalisation of structural positions into functional positions at Ganesha University of Education is a bureaucratic reform in accordance with Permenpan-RB Number 17 of 2021 concerning Equalisation of Administrative Positions into Functional Positions; (b) the perception of civil servants towards the transfer of positions shows that the implementation of the transfer of positions has not optimally increased work productivity due to the determination of functional positions that are limited in number and type so that they do not match employee competence; (c) the results of the paired sample T-test test on there are differences in the work productivity of civil servants at Ganesha University of Education before and after equalisation of structural positions into functional positions

Information technology is very important for business, including accounting information systems. One way businesses use information technology to increase their competitiveness is e-commerce. Additionally, social media helps in implementing online marketing strategies. The aim of this research is to evaluate and analyze the impact of accounting information systems, e-commerce and social media on decisions made by entrepreneurs. This type of research is quantitative and uses an accidental sampling method to produce 230 respondents. This research collects data by distributing questionnaires on the network using Google Form, and data analysis is carried out using the SmartPLS SEM application for quantitative analysis. The conclusion of the t test shows that accounting information systems, e-commerce, and social media have a positive and significant impact on decisions made by entrepreneurs.