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This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

This study aims to evaluate the effectiveness of the local government administrative system in improving the management performance of the Regional Revenue and Expenditure Budget (APBD). The method used is a literature review by analyzing various previous studies, official reports, and policy documents related to APBD management at the regional level. The results show that a well-structured administrative system can accelerate the planning, implementation, and reporting processes of the APBD, although challenges remain in inter-unit coordination and the utilization of information technology. To enhance effectiveness, it is recommended to strengthen human resource capacity, update financial information systems, and reinforce internal oversight. These findings contribute to efforts to achieve more accountable, efficient, and transparent regional financial governance.

The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about greenwashing. They rely on diverse information sources and use subjective ESG assessment criteria. Investors' experiences in identifying potential greenwashing are marked by the discovery of inconsistent information and suspicion towards specific indicators; however, actions taken vary and are often hindered by limitations. These perceptions and experiences are influenced by investor characteristics, the quality of information sources, regulatory effectiveness, corporate communication practices, and social and media influence. This research concludes the necessity for enhanced ESG literacy, reporting standardization, stricter oversight, and transparent communication to build trust and promote sustainable investment in Indonesia.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

The objective of this research is to understand how the stunting reduction policy is implemented by the Health Office in West Seram Regency. The issue to be addressed in this research is: How is the implementation of the stunting reduction policy by the Health Office in West Seram Regency? This research involved eight informants. Data were collected through in-depth interviews, observation, and documentation. The collected data were analyzed using a descriptive qualitative analysis technique with a case study approach. Based on the policy implementation theory by Edward III, which includes four variables: Communication, Resources, Disposition, and Bureaucracy. The findings of this research indicate that the implementation of the stunting reduction policy has been carried out, but it is not yet optimal. In terms of communication, policy communication has been conducted through various media, but it has not reached the entire community. Limited resources, especially nutrition personnel and supporting facilities, are the main obstacles. The disposition of implementers is fairly good, but the lack of incentives hampers work motivation. Regarding bureaucracy, the appointment process of bureaucrats is carried out based on competence with reporting systems through the e-PPGBM application, but cross-sectoral coordination remains ineffective.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

Technology that develops very rapidly brings many changes, especially in the development of medical records in hospitals that are increasing. Electronic medical records bring many benefits, one of which is improving the quality of services in hospitals. The medical records used at Hermina Arcamanik Hospital are mostly electronic-based, including reporting. However, problems were found in the medical record installation, namely, there were several reports that had not been managed optimally. This is because reporting still uses google spreadsheets which requires data to be moved manually one by one, so it takes a long time, and the quality of reporting becomes less accurate. A real example of this problem can be seen in the process of reporting patient Mortalitys. Meanwhile, accurate and systematic reporting of Mortality data is essential in supporting decision-making in hospitals. Therefore, the design of a patient Mortality reporting information system is urgently needed to make time efficient and improve the quality of reports. The method used in designing this system is extreme programming and web-based. The results of this information system design are able to shorten the time to make Mortality reports and can produce accurate data

The dissemination of information that cannot be proven true or what is often called fake news is very vulnerable today. In reporting, the press has a responsibility in the event of an objection to a news report. Based on the Press Law, the press is obliged to serve the right of reply and the right of correction to public complaints about press coverage. Regarding fake news in Indonesia, the regulations are contained in the Criminal Code, ITE Law, Broadcasting Law and other laws. This research aims to find out the regulations that become the legal umbrella for victims of fake news perpetrated by the press and the extent to which the press is responsible for fake news in the news. The research method used is a literature study using primary, secondary and tertiary legal materials.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

Improving the quality of higher education is one of the strategic priorities in developing competitive human resources. The Internal Quality Assurance System (SPMI) is the main mechanism mandated by Permendikbud Number 53 of 2023 to ensure the quality of higher education services in accordance with the National Higher Education Standards (SN-Dikti). This study aims to examine the strategy of the Higher Education Service Institution (LLDIKTI) IV of West Java and Banten in accelerating the implementation of SPMI in Private Universities (PTS). This research method uses a qualitative descriptive approach with data collection through interviews, document studies, and field observations. The results of this study conclude that SPMI Clustering in the red, yellow, and green zones is an important instrument in mapping the readiness and progress of quality implementation in private universities in LLDIKTI IV. Universities in the red zone face major challenges in compiling and reporting SPMI documents, while universities in the yellow zone already have documents but are not yet fully complete or validated. On the other hand, universities in the green zone have met all reporting requirements and have a more established quality system. As a form of support, LLDIKTI IV has taken various acceleration steps, including the SPMI Clinic, the Regional Facilitator Assistance Program, and various SPMI innovations, such as the development of the SPMI Dashboard, the SPMI Guidelines, and award mechanisms for facilitators and the best universities. Through these steps, it is hoped that more universities will be able to move from the red and yellow zones to the green zone, so that the quality of higher education in the LLDIKTI IV region continues to improve and become more competitive.

In the digital era, anti-corruption law enforcement faces new challenges and opportunities. With the development of information technology, corrupt practices are increasingly complex and hidden, committing fraud and embezzlement by utilizing digital space. The use of advanced technologies such as big data analysis, artificial intelligence, and blockchain are some examples of how law enforcement can tackle corruption. In addition, this study investigates various ways in which the government, law enforcement agencies, and civil society can work together to improve transparency and accountability. It is expected to improve anti-corruption efforts by utilizing digital platforms to report and detect suspicious activities. The study found that adapting law enforcement to technological changes is important to uncover and stop corrupt practices in the digital era. In addition, public education is essential to building a stronger anti-corruption culture. To create a transparent government, the role of the media and public participation is very important to increase the accountability of officials for corrupt practices. This study aims to see how public participation and the media monitor corruption and to find methods that can improve such supervision. The methods used include literature research, reports, and policy articles. The results of the study indicate that taking an active part in reporting and monitoring can increase the accountability of public officials.

Digital literacy at the Micro, Small and Medium Enterprises (MSME) scale is part of the digital transformation that can drive economic growth in Indonesia. Business actors are required to have digital skills, one of the important aspects to build a sustainable strategy as a form of solution for business people in an effort to develop their business. This research aims to explore the understanding of digital literacy among Indonesian MSMEs, focusing on the development of digital transformation, digital adoption, challenges and obstacles, and strategies used for business sustainability. The method used in this research is Systematic Literature Review (SLR) with stages: planning, implementation, and reporting. SLR in this study was conducted using a collection of literature studies published from January 2020 to October 2024. The results of this study indicate that digital literacy is an important factor affecting performance among MSMEs, through skills in utilizing digital platform opportunities in the context of business development such as e-commerce platforms. Challenges faced such as limited resources in managing technological devices and lack of digital literacy can be overcome by implementing strategies to improve skills and understanding related to digitalization, fostering a supportive ecosystem, and socializing the importance of entrepreneurial leadership optimally to achieve sustainable growth and higher competitiveness.

Ports are critical infrastructure in maritime transportation, facilitating the movement of goods and people while serving as hubs for economic activities. The Tanjung Pakis Class III Harbormaster and Port Authority Office (KSOP) utilizes the Electronic Reporting Information (SIRANI) application for reporting loading and unloading data. However, challenges such as discrepancies, technical disruptions, and delays in data processing often arise. This study aims to describe the loading and unloading data processing and the efficiency of reporting time on the SIRANI application at KSOP Class III Tanjung Pakis. Employing a descriptive qualitative approach through interviews, observations, and documentation, the research finds that data processing is less effective due to low data validity and errors in the Inaportnet platform. Reporting to SIRANI is also inefficient due to delays in data handling and technical issues with the application. Corrective measures, such as early data verification and manual data handling by reporting officers, have improved effectiveness by reducing the process from five to three steps and cutting reporting time from 6 hours to 3 hours and 30 minutes. The study concludes that optimizing data processing and inter-unit coordination can enhance the effectiveness and efficiency of reporting. Recommendations for future research include real-time integration and the development of backup mechanisms to address technical disruptions.

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

This study explores the legal responsibilities of notaries in reporting suspicious financial transactions as part of implementing the Know Your Customer (KYC) Principle. As public officials, notaries are bound by confidentiality obligations; however, in the context of anti-money laundering and counter-terrorism financing efforts, they are also required to report suspicious activities. The research applies a normative juridical approach using qualitative methods that focus on legal document analysis. The findings indicate that the notary's reporting obligation does not violate the confidentiality principle, as it is protected by law through both preventive and repressive legal safeguards. Proper implementation of the KYC Principle and due diligence allows notaries to actively contribute to financial integrity while minimizing their legal risk.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.