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Corporate Social Responsibility (CSR) has evolved from a voluntary initiative into a legal obligation in many countries, including Indonesia and India. This study aims to analyze and compare the CSR regulations between the two countries, focusing on legal foundations, scope of implementation, corporate obligations, and the effectiveness of enforcement. In Indonesia, CSR is regulated under Law No. 40 of 2007 on Limited Liability Companies and Law No. 25 of 2007 on Capital Investment, which mandate companies operating in the natural resource sector to carry out social and environmental responsibilities. Meanwhile, in India, CSR obligations are more broadly applied through the Companies Act 2013, which requires companies meeting specific financial criteria to allocate at least 2% of their average net profits towards CSR activities. The results of this study indicate that CSR regulation in India is more structured and comprehensive compared to Indonesia, particularly in terms of reporting mechanisms, monitoring, and legal sanctions. This comparison provides valuable insight for developing a more effective and equitable CSR regulatory model that benefits society, corporations, and the state.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.

The implementation of Electronic Medical Records (RME) in hospitals often faces various obstacles that hinder the achievement of maximum benefits. The main problems lie in the visual design, content quality, and user acceptance of the system, which have an impact on the work efficiency of medical personnel and the quality of service to patients. This study aims to analyze the effect of visual design and content quality of RME on Net benefits by considering system users as intervening variables. This research approach uses the HOT-Fit model that integrates human, organizational, and technological dimensions, accompanied by EUCS theory to assess visual and content quality and UTAUT theory to understand user perceptions. The results showed that the dimensions of visual design and content quality had a significant influence on the Net benefits of RME, both directly and through intervening system user variables. The findings also revealed that weaknesses in menu structure and information relevance hindered system performance, although overall, the Net benefits of RME were in the high category. Therefore, continuous evaluation and improvement on visual aspects, such as a more intuitive layout, as well as more organized and relevant content, are priorities for improving RME implementation. Key suggestions include optimizing the menu structure, simplifying navigation, integrating the system across hospital units, and providing ongoing training for system users. Thus, this study contributes to the development of a more effective RME implementation strategy, so as to support digital transformation in the healthcare sector.

This study aims to analyze the impact of acquisitions on the profitability of non-financial companies listed on the Indonesia Stock Exchange (IDX), using Return on Assets (ROA) and Net Profit Margin (NPM) indicators as the main proxies. This study uses a quantitative approach with descriptive analysis methods and paired t-tests on two years before and two years after the acquisition. The results showed that in the ROA indicator, there was no statistically significant difference before and after the acquisition, although there was a descriptive decrease in value. Meanwhile, in the NPM indicator, only one of the four combinations of observation years (T-2 vs T+2) shows a significant difference, and the direction of change shows a drastic decrease until it reaches a negative value. This finding indicates that acquisitions do not necessarily increase company profitability, and even tend to have a negative impact within two years after the acquisition. This may be due to the non-optimization of the post-acquisition integration process. This study emphasizes the importance of careful integration planning and implementation so that the expected synergy benefits from acquisitions can be achieved

Hospitals must be able to deal with the dynamics of rapid change in the digital era, hence the need for digital transformation. Retention towards digital transformation in hospitals can take many forms, especially among medical and administrative staff. This study aims to evaluate the success of digital transformation at Cahaya Medika Hospital using the DeLone & McLean Model. This research method is quantitative explanatory research. The sample in this study were health workers, administration and medical support at Cahaya Medika Hospital totaling 127 respondents. Data collection using questionnaires and descriptive analysis techniques using the SEM-PLS method. The results showed system quality, information quality, and service quality influenced directly and indirectly on net benefits through use and user satisfaction on officers at Cahaya Medika Hospital. These results have theoretical implications that support theory and previous research. Managerially, it is expected to provide input for Cahaya Medika Hospital management to improve the success of digital transformation in hospitals. These efforts can help increase the level of system usage and user satisfaction which ultimately increases net benefits for the hospital. There is a significant influence of system quality, information quality, and service quality on net benefits through usage and user satisfaction on the success of digital transformation in RS Cahaya Medika Tambun Utara.

Sirekap created to simplify the task of election organizers as a tool to assist the recapitulation process and as a means of publication. During second use, there were still many problems, one of which was in Tanjungpinang City. This research aims to analyze how SIREKAP is used in the general elections in Tanjungpinang City 2024. The method used is a qualitative method with a case study approach and uses data collection techniques through observation, interviews, and documentation. This research uses a theory by DeLone and McLean (2003), with 5 indicators, namely system quality, information quality, service quality, user satisfaction, and net benefits. The finding from this research is that the use of SIREKAP in the general election in Tanjungpinang City 2024 has not gone well. This is caused by the quality of the system, namely the server network, which is not optimal enough to handle the increase in the number of SIREKAP users on election day. This also has an impact on the quality of information being less than optimal in disseminating information so that users are not yet satisfied because SIREKAP is deemed not to have provided significant benefits for the general election in Tanjungpinang City 2024.  

Study was to emit various strategies to develop buffalo cattle in a semi-intensive rearing system at BPTU HPT Siborongborong. Primary data, collected through observation, focus group discussion (FGD), and secondary data, collected through relevant reports and literature. Development potential, challenges and opportunities were identified using desirability evaluation, descriptive analysis and SWOT. The results show that the semi-intensive system implemented has improved animal productivity, with adult buffaloes averaging 500 kilograms in weight and 0.7 kilograms in daily growth. The system also offers significant economic benefits, with an average net profit of IDR 800,000 for each head each month. However, a lack of protected human resources and seasonal forage shortages remain constraints. Feed diversification, farmer training and analysing the use of advanced technology are the plans made based on SWOT. The Siborongborong semi-intensive system has a great opportunity to become an example of effective and sustainable buffalo management in Indonesia.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

The construction of the pier at Pasir Kuning Beach, Tempilang, West Bangka Regency, Bangka Belitung Islands, aims to improve access and facilities for visitors. The beach is famous for its yellow sand beauty and distinctive cultural attractions, such as the tradition of the Ketupat War. The planned pier will support tourism activities by providing facilities for tourist boats and improving safety in shipping. This study evaluates the technical and topographic aspects needed to determine the most appropriate location of the pier. By taking into account factors such as tides, waves, and currents, the optimal location for the construction of the pier was successfully identified. This study uses a quantitative descriptive method with secondary data collection and financial analysis involving parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is financially feasible, with an NPV of IDR 2,664,366,232.32 (10% discount) and IDR 1,583,944,003.86 (15% discount), IRR of 13.1%, BCR of 1.4, and a payback time of 2.8 years. In addition, the project is expected to boost local economic growth through increasing the number of tourists and promoting local culture. Overall, this initiative not only focuses on the development of physical infrastructure but also on the development of tourism potential and the preservation of local culture, thus providing long-term benefits to the surrounding community.  

This study aims to analyze the proposed relocation of the Kerabut market to a more strategic location. The relocation of the market is driven by congestion and accident-prone problems that often occur in the previous location due to the lack of good spatial planning. In addition, many traders sell without permits around the market location, thus disturbing the order and cleanliness of the environment. This research uses a descriptive quantitative approach to describe the current condition of the Kerabut market and the potential benefits of relocation. Economic feasibility analysis using the Net Present Value (NPV), Internal Rate of Return (IRR), Benefit/Cost Ratio, and Payback Period methods will be applied to measure the effectiveness of the investment in the new market development. The results of this study are expected to provide comprehensive recommendations regarding the Kerabut market relocation plan, so as to improve efficiency, safety, and convenience for traders.    

This research aims to test whether system quality and service quality influence user satisfaction and have a net beneficial impact on mobile banking application users. The type of research in this research is quantitative. The results of this research show that there is a significant influence on system quality on user satisfaction, there is a significant influence on service quality on user satisfaction, there is a significant influence on system quality on net benefits, there is no significant influence on service quality on net benefits, there is no significant influence on user satisfaction on net benefits, user satisfaction is unable to mediate system quality on net benefits is not significant, and user satisfaction is not able to mediate service quality on net benefits is not significant.

This research aims to analyze the costs, income, profits, and level of sensitivity of citronella farming in the Kalumpang Saiyo farming group in Solok City. The method used in this research is a case study. The sampling method is purposive sampling, where farmer groups are selected based on specific criteria. The data analysis used is quantitative analysis to analyze the costs incurred for activities starting from investment costs, production operations, and financial analysis used to determine whether or not farming is feasible using investment feasibility criteria, namely Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (B/C Ratio). Sensitivity analysis is used to determine the level of business sensitivity to changes in parameters used in increasing production costs (10%, 15%, and 23.36%), decreasing benefits (10%, 15%, and 18.36%), as well as increasing production costs and reduced benefits (10% and 10.46%). The research showed that the citronella farming business that was run survived up to an increase in production costs of 23.36%. The farming business also survived up to a decrease in benefits of 18.96%. It survived up to conditions of an increase in production costs of 10.46% and a reduction of benefits of 10.46%, coinciding. Keywords: Sensitivity, Financial, Citronella Grass, Feasibility   Abstrak Penelitian ini bertujuan untuk menganalisis biaya, pendapatan, keuntungan dan tingkat sensitivitas usahatani seraiwangi di kelompoktani Kalumpang Saiyo, Kota Solok. Metode yang digunakan dalam penelitian ini adalah studi kasus. Metoda pengambilan sampel adalah purposive sampling, dimana kelompok tani dipilih berdasarkan kriteria tertentu. Analisis data yang digunakan adalah analisis kuantitatif untuk menganalisis biaya-biaya yang dikeluarkan untuk kegiatan mulai dari biaya investasi, operasional produksi dan analisa keuangan yang digunakan untuk mengetahui layak atau tidaknya usahatani dengan menggunakan kriteria kelayakan investasi adalah: Net Present Value (NPV), Internal rate of Return (IRR), Benefit Cost Ratio (B/C Ratio) dan analisis sensitivitas digunakan untuk mengetahui tingkat sensitivitas usaha terhadap perubahan parameter yang digunakan pada kenaikan biaya produksi (10%, 15% dan 23,36%), penurunan benefit (10%, 15% dan 18,36%) serta peningkatan biaya produksi dan penurunan benefit (10% dan 10,46%). Hasil penelitian menunjukkan bahwa usahatani seraiwangi yang dijalankan mampu bertahan sampai pada peningkatan biaya produksi sebesar 23,36%, lalu usahatani mampu bertahan sampai pada penurunan benefit sebesar 18,96% dan mampu bertahan sampai pada kondisi peningkatan biaya produksi sebesar 10,46% dan penurunan benefit sebesar 10,46% terjadi secara bersamaan.

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach.  According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.

Community Service Empowerment Activities aim at business management, as well as developing investment and economic productivity and Village potential, as well as obtaining profits or net profits to increase the village's original income and develop the maximum benefits of the Village community's economic resources. Another aim is to develop the idea for powdered palm sugar products, namely to help improve the economy of the people of Sindangsari Village in entrepreneurship by utilizing existing natural resources, and provide opportunities for Sindangsari Village to be better known by the wider community for its superior products, as well as helping advance sugar MSMEs. sugar palm in Sindagsari Village. This method of community service and empowerment activities consists of several stages, there are 3 (three) stages in the process of implementing this activity, namely: Trial of making ant sugar and determining packaging, Determining calculations and determining Cost of Production (HPP), and Holding seminars as one of the strategies for conveying the idea of powdered palm sugar products to the public. Sindangsari Village is one of the villages that produces palm sugar with quite good quality. This is our aim to develop entrepreneurial opportunities through the idea strategy of powdered palm sugar in Sindangsari Village. In practice, we utilize palm sugar production that has been molded to make the process easier, as well as symbiotic mutualism activities, where there are mutually beneficial parties, when people who are not palm sugar processors want to try making ant sugar, they can buy palm sugar first from entrepreneurs. Palm sugar

As Chat GPT rose to fame rapidly, it has drawn attention of researchers around the globe to conduct studies related to the use of Chat GPT in various sectors including education. This study aims to investigate the use of Chat GPT in ELT through reviewing numerous previous related journal articles. In this review study, the researchers collected thirty journal articles from several primary online databases, such as: ERIC, Google Scholar, Sage Pub, ProQuest, Elsevier, Academia, and Research Net. To analyze the data, the researchers performed a set of procedures, namely data selection, classification, analysis, and conclusion. The results indicate that Chat GPT is a powerful tool that potentially brings benefits yet it requires more consideration and caution to be properly and effectively implemented. In a nutshell, the role of human resources is required to remain dominant and Chat GPT is probably used as a supporting element in ELT. It is expected that this study provides fruitful insights that are highly beneficial to promote proper understanding and implementation of Chat GPT in ELT.

The information system is one of the strategic means in patient care-oriented management. So far, Regional Hospital RAA Soewondo Pati has never conducted an evaluation related to the management information system (HMIS), so it is not known that the existing system is effective and efficient to answer patient needs. The purpose of this study was to determine the effect of the hospital management information system with the structural equation modeling method approach. This research is a case study research with data collection method using a questionnaire. The data that has been collected is then analyzed using SEM analysis. The results of his research stated that the quality of the system had a significant positive effect on the use of information systems. There is a significant effect of system quality on user satisfaction. There is a significant positive effect between the quality of information on the intensity of the use of information. In this study, the intensity of the use of information systems does not play a role in increasing user satisfaction in using information systems. User satisfaction has a significant positive effect on net benefits.

Stikubank University (Unisbank) Semarang has implemented a web-based learning system known as a smart campus in which there is an integrated smart campus e-learning model. E-learning applied by Unisbank management is an online learning medium by utilizing information technology to make it easy for all students and lecturers to use in the teaching and learning process. This study aims to analyze the success of university e-learning based on the adaptation of the Delone and McLean information system success model. Primary data and secondary data were used in this study, a questionnaire instrument was used to obtain primary data. Furthermore, the data is processed quantitatively using the Smart PLS 3.0 software. The results of the data test were then analyzed descriptively to provide a narrative description of the research results. The results of research data processing showed that (1) Student assessment of system quality in the e-learning system had no significant effect on intention to use with a p-value of 0.729; (2) Student assessment of system quality in the e-learning system has a significant effect on user satisfaction with a p-value of 0.002; (3) Student assessment of information quality in the e-learning system has a significant effect on intention to use with a p-value of 0.025; (4) Student assessment of information quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (5) Student assessment of service quality in the e-learning system has no significant effect on intention to use with a p-value of 0.166; (6) Student assessment of service quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (7) User satisfaction related to the e-learning system has a significant effect on intention to use with a p-value of 0.000; (8) Intention to use e-learning system has a significant effect on net benefits p-value 0.004; (9) User satisfaction in the e-learning system has a significant effect on net benefits with a p-value of 0.000. Keywords: PLS, SEM, SmartPLS 3.0, E-Learning, Information Systems success, Delone & McLean Model.