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Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

This study aims to evaluate the sharia financial service strategy of Bank Syariah Indonesia (BSI) Banjarnegara Branch through the VRIO and PEST approaches, in order to identify internal advantages and external dynamics that affect the competitiveness of the institution. Using a qualitative-descriptive method, this study reveals that BSI Banjarnegara has a sustainable competitive advantage through sharia-based products that are difficult to imitate, a wide community network, and a personal service approach. In addition, the results of the PEST analysis show that political support, stable economic conditions, and the level of community religiosity are great opportunities for the growth of sharia finance in the region, although the level of digital technology adoption is still a challenge. The strategy of strengthening digitalization, education of sharia financial literacy, and product innovation such as Cicil Emas are the main keys in responding to market challenges and increasing financial inclusion. Thus, the results of this study provide a strategic direction for the development of sustainable and adaptive sharia services to changes in the business environment.    

This study aims to analyze the impact of dividend policy, interest rates, and inflation on the stock prices of financial sector companies in Yogyakarta. The data used are secondary data obtained from company financial reports and macroeconomic indicators over a specific period. The analytical method employed is multiple linear regression to determine the extent to which the independent variables affect stock prices as the dependent variable. The results indicate that dividend policy has a significant positive effect on stock prices, while interest rates and inflation have a negative impact. These findings provide important implications for investors and financial managers in formulating investment strategies and dividend policies, as well as in considering macroeconomic conditions in financial decision-making within the financial sector.

This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is growing with high potential market share using direct promotion strategy and effective institutional cooperation.

The National Health Insurance (JKN) program, administered by BPJS Kesehatan, has significantly expanded public access to healthcare services, particularly inpatient care. This study aims to analyze inpatient JKN reimbursement patterns at Surakarta General Government Hospital during the period of 2020 to 2024. The analysis focuses on five main variables: INA-CBGs grouping codes, class of care, severity level, INA-CBGs tariff, and actual hospital costs. A descriptive-analytic method with a quantitative approach was employed, utilizing secondary data extracted from the INA-CBGs system. The results indicate that inpatient reimbursements were predominantly concentrated in Class 3 services (64%–70%) and severity level 1 (45%–59%). From 2020 to 2022, respiratory-related cases dominated, likely due to the COVID-19 pandemic, while in 2023–2024 a shift occurred toward non-communicable diseases such as cardiovascular and metabolic conditions. A consistent negative tariff gap was identified, particularly in Class 3 and severity level 1, where INA-CBGs reimbursements were insufficient to cover actual service costs. These findings underscore the importance of periodic review of INA-CBGs tariff structures, reinforcement of Quality and Cost Control (KMKB), and optimization of reimbursement management information systems to enhance service efficiency and ensure the financial sustainability of JKN, especially in Type C hospitals that serve as the primary level of healthcare delivery.

This article aims to analyze the differences in stock performance before and after mergers and acquisitions in companies listed on the Indonesia Stock Exchange (IDX). The problem focuses on the impact of mergers and acquisitions on stock performance indicators, such as Stock Returns, Price Earnings Ratio (PER), Price to Book Value (PBV), and Earnings Per Share (EPS). In order to approach this problem, theoretical references from financial management and market efficiency theory are used. Data were collected through financial statements of companies undergoing mergers and acquisitions in the 2018-2020 period and analyzed quantitatively using normality tests and significant difference tests with paired sample t-tests. This study concludes that mergers and acquisitions have a significant effect on increasing several stock performance indicators, especially Stock Returns and PBV, although the impact on PER and EPS varies depending on the industry sector and market conditions. The results of this study are expected to provide insight for investors and business actors in assessing the effectiveness of mergers and acquisitions as a company growth strategy.

This research concludes that the Income Level (TPP) received by workers at retirement is only 10% of the last salary obtained from the mandatory pension program, a decrease in income of 90% of the last salary. The monthly living cost needs of retirees in retirement (food, monthly shopping, water costs - electricity, internet, lifestyle, health insurance, etc.) obtained data of IDR 5,600,000, - or equivalent to 56% of the last salary per month. So in actual terms, the level of retirement income (TPP) of retirees in Indonesia there is a gap of IDR 4,600,000, - or 46% less than the last salary per month. This condition causes retirees to fail to maintain their standard of living in old age, in addition to experiencing financial problems in retirement. Factors that affect the amount of a person's TPP consist of: 1) type of work, 2) pension program participated in, 3) length of service and salary amount, 4) investment return rate from the pension program, 5) government regulations, 6) macroeconomic factors and inflation, 7) health conditions of retirees, 8) family responsibilities, and 9) pension fund education determine the size of the level of retirement income. Optimizing private pension funds plays an important role in increasing TPP as a guarantee of income in retirement and creating financial independence in old age, in addition to improving quality of life. For this reason, private pension funds must be managed more optimally to achieve significant investment performance, improve pension fund literacy, target formal and informal workers, and diversify adequate products and services through digitalization of pension fund access and services to encourage significant growth in private pension fund participation.

Shipping safety is everything that can be developed related to accident prevention measures when carrying out work in the shipping sector. Shipping safety and security is a state of fulfillment of transportation safety and security requirements in waters, ports and maritime environments. Fire extinguishing equipment is vital in ensuring operational safety on board and meeting the requirements set by SOLAS. Regular and regular maintenance is required to ensure that fire extinguishing equipment is always in a ready-to-use condition in the event of an emergency. Conducting  periodic drills aims to find out the extent of the readiness of fire extinguishing equipment to be used and its completeness. This study has the purpose of finding out: 1) Factors causing fire extinguishing equipment in KM. Lambelu is less than optimal 2) The impact that will occur if routine maintenance is not carried out on the fire extinguisher. The method used by the researcher this time is a qualitative descriptive method. The results of this study are as follows, The main causes of damage to light fire extinguishers in KM. Lambelu is the lack of inspection and supervision that is carried out periodically on the equipment, while other supporting factors are the lack of understanding and skills of the crew in operating light fire extinguishers, the use of light fire extinguishers that are not in accordance with the SOPs, and exposure to the marine environment that causes light fire extinguishers to corrode or rust. The impact of not carrying out routine maintenance is a decrease in preparedness in times of emergency, in addition to that it will cause financial losses, operational disruptions, and reduce public trust in the company.

This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

The loading and unloading process involves moving goods from one place to another, often requiring specialized equipment such as a wire crane. In maritime operations, unexpected incidents like wire crane breakage can occur. Wire crane breakage refers to damage in the sling wire of a ship's crane, reducing its lifting capacity and causing the wire fibres to unravel. During sea-based fieldwork on the MV. Pacific Bulk, researchers observed a wire crane failure during loading and unloading operations, which caused delays and financial losses. This study aims to identify the causes of wire crane breakage on the MV. Pacific Bulk and examine its technical and operational impacts. Using a qualitative descriptive method and fishbone analysis for data interpretation, the study found several contributing factors: wire corrosion, crane age, lack of standard operating procedures (SOPs) for crane maintenance, insufficient crew, inadequate maintenance, lack of routine inspections, and challenging environmental conditions. The research also highlights the technical and operational consequences of such failures, including delays and economic loss. To address the issue, the study suggests implementing scheduled periodic inspections following SOPs, applying regular lubrication, and maintaining data records of the wire crane’s lifespan. These preventative measures aim to improve operational efficiency and avoid future wire crane failures.

This paper aims to overcome the problem of manual financial recording that is still commonly used by MSMEs, which often causes data loss and inefficiency in financial management. To answer this challenge, researchers developed a mobile-based financial recording application using Flutter and a number of available supporting packages. This application is designed to be able to record and store income and expenditure data directly on the user's mobile device, making it easier for MSMEs to monitor their financial condition in real time. The development was carried out using a waterfall model approach, which includes the stages of analysis, design, implementation, and testing. To test the functional performance of the application, the Black Box testing method is used to assess the accuracy and reliability of the features without looking at the internal code structure. The test results show that all features can function as they should and the application is considered effective in supporting digital MSME financial recording.

This study aims to analyze the impact of solvency, profitability, and liquidity on financial distress, with good corporate governance as a moderating variable. The research employs a quantitative approach with moderation regression analysis. The results indicate that solvency, profitability, and liquidity have a significant negative effect on financial distress, meaning that the better a company's financial condition in these aspects, the lower the potential for financial difficulties. Additionally, good corporate governance is proven to moderate the effect of solvency, profitability, and liquidity on financial distress, indicating that the application of good governance strengthens the negative relationship between these financial indicators and financial distress. These findings highlight the importance of corporate management in maintaining financial health and applying good corporate governance principles to minimize the risk of financial distress.

Human decision-making often occurs under conditions of uncertainty, where understanding probabilities is essential for making informed choices. This study investigates how people perceive and apply probabilistic information in various decision-making contexts. A combination of quantitative and qualitative methods was used to analyze the decision patterns of 200 individuals from diverse backgrounds through scenarios involving uncertainty. The results show that most participants prefer relying on intuition or personal experience rather than using statistical reasoning. Several cognitive biases, such as ignoring probability, overestimating confidence, and relying on readily available information, were commonly observed. However, participants with a stronger grasp of probability concepts demonstrated more logical and beneficial decision-making, particularly in financial and organizational settings. The study highlights a clear link between probability literacy and decision quality. Improving public understanding of probabilistic thinking could enhance decision outcomes, especially in situations involving risk. Educational efforts to integrate probability awareness into learning environments are recommended to support better decision-making both individually and collectively.

Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2017-2022 period by examining the financial performance three years before and three years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR and DER between before and after acquisition

Employee performance is a crucial aspect that plays a crucial role in maintaining the sustainability, productivity, and competitiveness of a company, including in the micro, small, and medium enterprises (MSMEs) sector. Optimal performance levels not only impact the achievement of company targets but also influence customer satisfaction and business churn. One factor believed to be able to improve employee performance is the provision of rewards and motivation. Rewards can be financial or non-financial, which serve as a form of company appreciation for employee contributions. Meanwhile, motivation functions as an internal driver that raises work enthusiasm to achieve the best results. This study aims to analyze the effect of rewards and motivation on employee performance at the Nasi Kulit Syuurga MSME. The study used a quantitative descriptive approach with a saturated sampling technique, where the entire population of 32 employees were used as respondents. The research instrument was a structured questionnaire, and the data obtained were analyzed using multiple linear regression methods using SPSS version 25 software. The results showed that rewards have a significant influence on employee performance. This indicates that appropriate recognition can improve work quality and productivity. However, motivation partially did not have a significant effect on employee performance, which is likely caused by other factors such as working conditions, organizational culture, or suboptimal job satisfaction. Nevertheless, rewards and motivation have been shown to simultaneously contribute to improved employee performance. This finding underscores the importance of designing an effective reward system, coupled with more targeted motivation strategies, to enable MSMEs to retain high-performing employees and increase their competitiveness.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions