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This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

This community service aims to improve the marketing and sales promotion capabilities of batik MSMEs, especially Omah Batik Srikandi and Edukriya in Jatisari Village, Mijen District, Semarang City. The approach includes training and mentoring by providing knowledge and skills of effective sales promotion strategies in marketing batik. Its activities intend to increase batik promotion and sales through the development of innovative sales promotion strategies, such as discounts, gifts, and others. Through this approach, it is hoped that batik MSMEs can increase sales, expand market reach, and support the preservation of batik cultural heritage in Semarang City. Increasing the competitiveness of batik MSMEs is also expected to be achieved, thus having a positive impact on the local and national economy.

This research aims to analyze the influence of company size, management quality, and business complexity on audit standard compliance. Compliance with audit standards is important in ensuring the quality of audit reports and increasing public trust in the audit profession. Company size, management quality, and business complexity are considered factors that can influence auditor compliance with audit standards. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that company size and management quality have a positive effect on compliance with audit standards, while business complexity has a negative effect. These findings provide implications for regulators and the audit profession to increase compliance with audit standards through improving the quality of company management and managing business complexity.

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.

The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management structures which are analyzed based on institutional ownership, management ownership, audit committee, independent commissioners, and KAP measures for financial reporting integrity. The dependent variable used in this research is the integrity of financial reports which were analyzed conservatively in the reference year 2007-2009. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2007 to 2009. Data will be collected using the convenience sampling method . A total of 105 companies were selected as samples. The analytical method for this research uses logistic regression. The results of the research show that the management structure of a company (institutional ownership, management ownership, audit committee, independent commissioner) and the size of the KAP have a significant effect on the integrity of financial reports. However, audit duration does not have a significant influence on the integrity of financial statements.

Abacus skills training has been identified as an effective method for improving students' basic mathematics abilities and mental calculation skills. This article discusses the implementation of Abacus skills training for teachers at Madrasah Ibtidaiyah Negeri (MIN) Bandar Lampung City with the aim of improving the quality of basic mathematics teaching. In the context of MIN, this training is considered relevant to develop teachers' potential in teaching mathematics and improve students' ability to understand mathematical concepts better. This article also describes the steps for implementing Abacus skills training at MIN and its benefits in improving the quality of mathematics learning at this Islamic educational institution

Strengthening knowledge and disaster preparedness for students, teachers, and the wider community can be achieved through community service activities packaged in the form of national seminars. This seminar is an educational and collaborative forum that brings together various related parties to share knowledge, experiences, and disaster mitigation strategies. Through this community service activity, geography learning becomes more relevant and applicable. Not only does it increase understanding of disaster mitigation, this seminar also builds community capacity in dealing with disasters, and encourages active participation of all parties in creating a safer and more sustainable environment. This community service activity was carried out in three stages: 1) Material solidification, 2) Q&A discussion, 3) Evaluation. The community service conducted through a resource person at the national seminar on geography education organized by the Master of Geography Education Study Program at Padang State University provides an overview of the integration of processes and projects that can be done to improve understanding of disaster mitigation through geography learning. This includes projects such as identification of disaster locations in the selection of materials, socialization in collaboration with related parties, simulations in schools, or through the development of learning media.

Field Experience Practice (PPL) is a medium for applying basic knowledge for students studying with a concentration majoring in Islamic Religious Education in the Postgraduate program. To apply basic knowledge as prospective lecturers, it is necessary to hold field experience practice (PPL) at universities that are in accordance with respective concentration or expertise. Field Experience Practice (PPL) activities include learning and educational management practices with the aim of increasing students' understanding and analysis of Al-Hadith as a source of knowledge in Islam. The theory obtained in learning can be implemented well and effectively in this Field Experience Practice activity. The deficiencies and obstacles that occur can be overcome with solutions that are considered to be easily implemented by lecturers and students so that this PPL activity has a positive impact on lecturers and students. The benefit of this PPL activity is apart from learning, it is also gaining experience in administration and management so that this PPL helps improve the quality and quality of Islamic Religious Education postgraduate students in developing students' abilities (competencies) pedagogically, professionally, personally and socially and lecturers will automatically be helped by the activity PPL in optimizing student learning activities.

The aim of this research is to determine the quality of the implementation of 5C in Credit Guna Bhakti (KGB) and how to overcome problems that arise as a result of implementing the 5C principles at Bank BJB KCP Palima. This research method uses observation, interviews and literature study. The results of the research show that the quality of Guna Bhakti Credit at Bank BJB applies the 5C principles to prospective debtors, namely consisting of economic conditions, capacity, character, capital and collateral. 2023 will be considered smooth. Problems in implementing 5C occur in the principles of Character and Collateral. This character problem can be overcome by the bank being more careful in trusting the debtor, while regarding the Collateral principle, the bank must re-examine the prospective documents provided as collateral.

The purpose of this study is to analyze the extent of the influence of Intrapersonal Constraints, Interpersonal Constraints and Risk Attitude in increasing Travel Intention in Harau Valley Tourist Destinations. The population studies the entire society with an uncertain number. The research sample is West Sumatran tourists who know the Harau Valley Tourism Destinations and will travel as many as 150 people with the purposive sampling method. The survey method was conducted using a structured questionnaire, where respondents were asked to give their responses to experiments in Harau Valley Tourist Destinations. Covariance-based structural equation modeling (CB-SEM) is used to analyze hypothetical relationships in research models. The findings suggest that all direct effects in the proposed model have a significant influence

This article aims to understand whether cashback and price promotions can influence consumer behavior centered on students of the Sharia Economics Study Program, Faculty of Economics and Islamic Business, UIN Siber Syekh Nurjati Cirebon. This issue is focused on whether there is a change in the behavior of consumers who make purchases using Shopee. The cashback referred to in this study is a form of Shopee coins which can then be used to repurchase clothing products, household appliances, order food and other needs. The form of research used is associative quantitative research. The sample in this study were students of the Faculty of Economics and Islamic Business UIN Sheikh Nurjati Cirebon Sharia Economics Study Program. The sample in this study amounted to 70 respondents. The data was collected through distributing questionnaires which were then processed with multiple regression analysis techniques using the IBM SPSS Statictics 25 application. This study concludes that based on the results of the hypothesis test, the Cashback promotion variable has a positive and significant effect at a value of 3.535 on consumer behavior and the Price variable has a positive and significant effect at a value of 6.515 on consumer behavior. The simultaneous test shows that cashback promotion and price have a positive and significant effect with an fcount value of 45.569 and the test value of the coefficient of determination on the independent variable of 57.7% on the dependent variable. With the regression equation obtained 5.451 + 0.268X1 + 0.461X2.

Unemployment is a group of people who enter the workplace but do not find work or are actively looking for work. Poverty is the state of an individual or group of individuals lacking the ability to meet basic needs to maintain and improve a stable way of life. Violence is the behavior of a person or group of people that causes other people loss, or causes other people physical pain or damage to something. This research aims to understand the impact of unemployment and poverty on violence in Indonesia. The study's findings show that poverty and poverty have a negative impact on violence in Indonesia. This type of research is quantitative research with a population in Indonesia. The method used in the analysis is the Normality Test and Multiple Linear Regression Test. From reports measured at the Central Statistics Agency for 2015-2021, the data used is secondary data. From the research produced or the results of data taken from the Central Statistics Agency, it is clear that there is a lot of unemployment, poverty and violence in Indonesia

The development of micro, small and medium enterprises (MSMEs) is currently growing, with the existence of these MSMEs it can encourage Indonesian economic activities, and has a significant influence. One indicator that these MSMEs are progressing or developing is by assessing how satisfied consumers are in getting their satisfaction in purchasing products. Therefore, this study aims to assess how the level of consumer satisfaction in purchasing ayam penyet sangar products, this study uses the Customer Satifisfication Index (CSI) method. in the results of the calculations that have been carried out, there are final results that show a CSI value of 85.13% which indicates a very satisfied indicator. with the results obtained, this business is in accordance with what is expected by consumers because of the value of the calculation results.

Service Quality is fulfilling customer needs by offering products and services that exceed customer expectations, so that they can satisfy customer desires. Prima Freshmart, which is the object of this research, is a retail store that plays a crucial role in meeting people's needs. The aim of this research is to evaluate the level of customer satisfaction with the services provided at Prima Freshmart. The method used is the Service Quality Method (Servqual), this method can identify the service criteria expected by customers. Research on 97 respondents at Prima Freshmart SV IPB showed valid values ​​in measuring service levels. The results of analysis using Servqual show an average gap of -0.175. The attribute that has the biggest gap is being fast in providing promo information, so there is a need to improve in providing promo information quickly to customers.

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

The economic development of a region involves examining its Gross Regional Domestic Product (GRDP). The index number method of openness used in this study aims to determine the level of economic openness of a region. This research utilizes secondary data obtained from the Central Bureau of Statistics (BPS) for the period 2018–2022. The research findings indicate that the average export index is 105.0% per-year, indicating an increase in value of exports by 5.0% per-year, the average import index is 87.4% per-year, indicating a decrease in the value of imports by 12.6% per year. Average net export index is 122.9% per-year, indicating an increase in the value of exports by 22.9% per-year. DKI Jakarta demonstrates a strong economic growth rate with an increase in GRDP of 3.1% per-year, as well as showing stable economic activity indicators with an average GRDP index of 103.1% per-year. GDP is directly influenced by exports, an increase in GRDP does not necessarily increase the value of exports. DKI Jakarta has a high economic value, emphasizing the importance of diversifying different types of exports to expand trade networks and enhance competitiveness. The government should reduce dependence on imported goods and increase local production in certain fields..

Indonesia has a direct relationship with export and import activities. The trade balance includes export and import activities, being a record that records all product transactions carried out by a country. As an important instrument, the trade balance provides a comprehensive picture of a country's export and import situation. When exports are less than imports, it is called a deficit, conversely, if exports are greater than imports, it is called a surplus. When exports and imports are balanced, the trade balance is considered equal. This research aims to identify the impact of imports and exports on Indonesia's trade balance in 2021. The research method applied is a quantitative approach, by collecting data and information from various sources and literature. The data was then processed and analyzed using a multiple linear regression model with the SPSS 25 software package and its data analysis capabilities. From the research results, it was found that the significance value of exports and imports was 0.00, which shows that exports and imports have quite a large influence on the trade balance in Indonesia. namely 0.921.

This research aims to determine the influence of business networks and information technology on the performance of Sapu Lidi and Sapu Ijuk MSMEs in Medan Sinembah Village, Tanjung Morawa District. The sample for this research was 30 Broom Stick and Broom Fiber MSMEs in Medan Sinembah Village, Tanjung Morawa District. The analysis techniques used are Multiple Regression, T Test, F Test and Coefficient of Determination. The analysis results were obtained using the multiple linear regression equation, namely Y = 16.064 + 0.290X1 + 0.101X2. The t value of the Business Network variable (X1) is 4.654 when compared to the t table value of 1.703. So the calculated t obtained is greater than the t table value or 4.654 > 1.703. Then it can also be seen that the sig value is smaller than the value 0.00 < 0.05, so Ho is rejected and Ha is accepted so that the variable 1,703. So the calculated t obtained is greater than the t table value or 2.025 > 1.703. Then it can also be seen that the sig value is smaller than the probability value of 0.00 < 0.05, so Ho is rejected and Ha is accepted so that the variable 00>0.05 and Fcount value 96.467>Ftable 2.96. R square (R2) or R square shows the coefficient of determination is 0.877, meaning that the percentage of Business Networks (X1) and Information Technology (X2) on increasing MSME performance is 87.7% while the remaining 12.3% is influenced by other variables not examined by the this research.

This study aims to analyze the implementation of strategic management and risk management at Bank Mandiri Syariah (BMS) and its impact on the bank's performance and stability. This research adopts a qualitative approach by utilizing data from previous studies related to the research topic. The findings of this study indicate that BMS has implemented strong risk management practices, including risk identification, measurement, monitoring, and control. Additionally, strategic management plays a role in determining the direction of the bank and ensuring compliance with Sharia principles. The study concludes that the integration of strategic management and risk management is crucial for BMS to maintain its competitiveness and sustain growth in the dynamic Islamic banking industry.

Bilateral cooperation between Indonesia and Taiwan has better growth every year, while import tariffs imposed by Taiwan on Indonesia export commodities are still relatively high. This study aims to identify and analyze commodities included in the request-offer scheme between Indonesia and Taiwan based on 2019 database. Identification and analysis of annual growth value, equivalent ad valorem tariff, average export value, export share, average Revealed Comparative Advantage (RCA) index, and RCA trend are carried out through inferential analysis. Inferential analysis is needed to determine the commodities contained in the request-offer scheme of Indonesia and Taiwan that have good performance but are still subject to high import tariffs by their partner countries. Indonesia's export commodities to Taiwan which have a good performance while the import tariffs are still high are given by Taiwan to Indonesia as Indonesia's request scheme to Taiwan, namely: processed food (ofd); tobacco (b_t); vegetables, fruits, and nuts (v_f); and fishery commodities (fsh). Taiwan export commodities to Indonesia that have good performance but are still subject to high import tariffs by Indonesia are Indonesia's offer scheme to Taiwan, namely: manufacturing (lum); cosmetics (crp); miscellaneous edible preparations (ofd); and textiles (tex). Indonesia and Taiwan can increase bilateral cooperation in the field of international trade through barriers lowering schemes and transferring science and technology from each country.