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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.

Currently the banking sector provides product services in the form of electronic banking for customers, one of which is mobile banking. Mobile banking is a banking service that allows customers to make various financial transactions through mobile devices, such as smartphones or tablets. This study aims to examine the influence of ease of use, security, and reliability on the use of mobile banking among the people of Palopo city. Data was collected using a questionnaire that was distributed online to respondents. This study uses a quantitative method. The sample was taken using the purposive sampling technique with a total of 105 respondents collected. To process the data in this study, the Statistical Package for Social Science (SPSS) program is used. The results of this study show that ease of use, security, and reliability have a significant effect on the use of mobile banking.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.

This study was conducted to analyse effect of compensation, competence, and job satisfaction on the organizational commitment of PT. Pos Indonesia Erlangga Branch Semarang and the sample used is 102 employees. This study uses primary data and data collection methods using questionnaire. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2), and hypothesis test results. The results show that compensation variable has a positive and significant effect on organizational commitment, competence variable has a positive and significant effect on organizational commitment, and job satisfaction has a positive and significant effect on organizational commitment

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.

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.

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. 

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.