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Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

The development of live streaming and shop social media has made TikTok a potential digital platform to support community entrepreneurship. TikTok functions not only as an entertainment medium but also as a means of promoting and selling products online. This Community Service (PkM) activity aims to optimize the use of TikTok as an entrepreneurial medium for Dasa Wisma (Dawis) women. The activity was carried out in four stages: preparation, implementation, evaluation, and reporting. The methods used included lectures, discussions, questions and answers, and hands-on practice in creating and managing TikTok content for business purposes. The training results showed that the Dawis women were able to understand and practice using TikTok as a sales medium, from account creation, promotional video content creation, to interacting with potential buyers. Evaluation of participant satisfaction and understanding showed a positive response to the training implementation. Thus, this activity successfully increased the knowledge and skills of the Dawis women in utilizing TikTok as an entrepreneurial medium and supported the development of digital technology-based online businesses.

The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.

Magnetic resonance imaging (MRI) provides rich anatomical contrast for brain tumor assessment, yet routine interpretation remains time-intensive and demands high precision. This work develops a pipeline for four-class brain MRI image classification (glioma, meningioma, pituitary tumor, and no tumor) by combining automated brain-region cropping, data augmentation, and transfer learning with EfficientNetB1. Experimental results demonstrate exceptional performance, achieving an overall accuracy of 0.99 (99%) on the test set. Specifically, the model reached an F1-score of 1.00 for the no tumor class, 0.99 for pituitary, and 0.98 for both glioma and meningioma classes. Beyond reporting numerical performance, the study utilizes Grad-CAM heatmaps to verify that predictions rely on clinically plausible regions rather than spurious background cues. These results indicate that an efficiency-oriented backbone, paired with systematic preprocessing, can achieve reliable and interpretable performance for brain tumor classification tasks.

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

This study conducts sentiment analysis of Indonesian user reviews of the CapCut application using IndoBERT and compares two evaluation schemes: a single 80/20 train–test split and stratified 5-fold cross-validation (k=5). A total of 1,048,575 reviews were collected from the Google Play Store through web scraping and labeled into three sentiment classes based on rating: negative (1–2), neutral (3), and positive (4–5). After preprocessing—cleaning, case folding, banned-word removal, normalization—and duplicate removal, 517,962 reviews were retained. IndoBERT Base P1 was fine-tuned using fixed hyperparameters (batch size 32, learning rate 2e-5, up to 4 epochs, early stopping patience 2), while undersampling was applied to the training set to address class imbalance. Performance was assessed using accuracy, precision, recall, F1-score, and ROC-AUC, supported by confusion matrix and ROC-curve visualizations. The single split achieved an accuracy of 0.756, whereas cross-validation produced a mean accuracy of 0.740. Across both schemes, the positive class achieved the best performance (F1-score 0.850; ROC-AUC 0.918–0.919), while the neutral class remained the most challenging (precision 0.198–0.206; F1-score 0.280–0.283). Overall, cross-validation is recommended for reporting because it reduces dependence on a single partition and provides a more representative estimate across multiple splits.

Agrarian conflicts in Lampung illustrate that land disputes are not only about ownership but also about how language shapes public perceptions of power and justice. This study aims to explain the changing patterns of media reporting on agrarian conflicts and the social meanings emerging from these changes. The research uses a descriptive qualitative approach with Fairclough’s critical discourse analysis and Lederach’s conflict transformation theory. Data were obtained from online news reports on agrarian conflicts in Lampung published between 2010 and 2025. The results show that earlier reports emphasized control and security, while later coverage shifted toward issues of justice, land rights, and community recognition. This change indicates that language in media reporting plays a crucial role in transforming public perspectives from a logic of authority toward a consciousness of justice and humanity. The study highlights the importance of fair and empathetic public communication as a foundation for peaceful and sustainable conflict resolution.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

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

This study examines how climate justice principles can be integrated into fiscal governance frameworks to enhance accountability within global climate finance. As climate change intensifies economic vulnerabilities, particularly in developing countries, the allocation and oversight of climate finance have become critical determinants of equity and resilience. Current fiscal oversight mechanisms exhibit notable progress in transparency but remain insufficient in addressing fairness, distributive justice, and participation. Through a comparative institutional analysis of global financial institutions, national budget systems, and emerging technological tools, this study identifies persistent challenges—including fragmented accountability structures, lack of standardized reporting mechanisms, and political-economy dynamics that hinder equitable funding flows. The findings emphasize that climate finance often prioritizes procedural compliance over transformative outcomes, limiting its potential to reduce structural inequalities and build adaptive capacity. The study argues that accountability frameworks must evolve beyond conventional financial auditing, incorporating social and environmental metrics that reflect the moral imperatives of climate justice. By integrating participatory governance, digital innovations, and harmonized reporting standards, fiscal systems can foster more transparent, just, and impactful climate finance. This research contributes to the discourse on climate governance by proposing accountability reforms capable of linking financial decision-making with ethical considerations, thereby advancing global efforts toward a fair and resilient climate transition.

This community engagement program aims to strengthen community-centered health services in Romania by integrating digital innovations into existing social welfare systems. The initiative responds to persistent challenges in accessibility, service coordination, and information flow between local health providers and underserved populations. Through a structured intervention—including digital literacy workshops, development of simple data-collection tools, and collaborative planning sessions with community health workers—the program seeks to enhance local capacity for technology-supported service delivery. A mixed set of participatory and data-driven strategies was employed to ensure that technological solutions align with community needs and institutional capacities. Results indicate significant improvements in digital readiness among participants, increased accuracy of health-service reporting, and stronger collaboration between social welfare actors and community members. Feedback collected from participants highlights a high level of satisfaction with the practicality and relevance of the training sessions. Overall, the program demonstrates that integrating accessible technological innovations into community-based health systems can contribute to more responsive, efficient, and inclusive social welfare structures in Romania. The findings further underscore the importance of continued investment in digital competencies and collaborative governance to support sustainable health-service improvements in socioeconomically diverse contexts.

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

This research examines the use of blockchain technology to support energy sustainability in urban areas. Blockchain offers transparency, security, and efficiency in recording and distributing energy data, potentially optimizing renewable energy use and reducing carbon emissions. The research method involves literature analysis and simulations of blockchain applications in urban energy systems. The results show that blockchain implementation can increase energy distribution efficiency by up to 20%, reduce data reporting time by up to 99%, and reduce carbon emissions by 50%. In conclusion, blockchain technology can be a strategic innovation in supporting the transition to a sustainable and environmentally friendly energy system.

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

This study aims to determine the effect of information technology utilization on the timeliness of financial reporting in the Regional Apparatus Work Units (SKPD) of North Toraja Regency. The use of information technology is expected to enhance the effectiveness and efficiency of the financial reporting process so that reports can be prepared and submitted on time. However, variations in reporting timeliness among several SKPDs indicate the need for further examination of the extent to which information technology has been optimally utilized. The research method employed is a quantitative approach with a simple linear regression analysis technique. Data were collected through questionnaires distributed to financial staff of SKPDs in North Toraja Regency, with a total of 50 respondents. Data analysis was conducted using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of the study show that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. These findings highlight the importance of optimizing the use of information technology in supporting effective and timely financial reporting.