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This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.

The stretching of Indonesia's economic growth after Covid 19 shows conditions that are increasing, this can be seen from the business activities that have started to be carried out for people in villages and urban areas. This opportunity for the people of Rejoso village, Nganjuk Regency, is an opportunity that is very exploited so that traded products are able to penetrate big cities in East Java. The purpose of this study is to analyze the ability of businesses to create financial performance and to analyze the factors that influence the achievement of financial performance. This type of research is a quantitative research using primary data for the July 2022 period and distributing questionnaires to 110 MSMEs. The data source is from the Nganjuk Regency Cooperative and MSME Office. The analysis of this study uses the financial performance index and SEM PLS. The results show that managerial ability and innovation in achieving good financial performance have been achieved with an index of 96.91. These results are in line with the test results where the statistical T values ​​and P values ​​are in areas that are significant.

Community Service activities are carried out to provide assistance and training on the importance of accounting and financial reports to determine company performance in terms of finance by utilizing current technological advances. The service activity was carried out at the Big Alind catering home industry in Sendangadi Village, Mlati District, Sleman Regency. The reason for the service was due to the lack of competence of the business owner in bookkeeping reports in the business being run. The method used in this activity is the method of mentoring and direct training in preparing financial reports using the BukuWarung application for business owner. Considered successful when business owner are able to understand the differences before and after being given assistance and training. From the results of the service activity, business owner understand the importance of making structured financial reports, by utilizing the BukuWarung financial application and also the understanding of business owner regarding financial reports that will be prepared in the following year.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

In an agency that has not used an Information System, usually the preparation of the report is often not on time and the presentation of the report often experiences errors in recording the nominal amount of the transaction. Fulfillment of the information needs of the management at a certain time cannot be fulfilled because the data is still in the form of a lot of paper archives, so that in searching for the data it is difficult, therefore agencies can experience delays in providing transaction report data to superiors. An agency must use a lot of computers as a means of supporting the office. In order to assist in maximizing management performance in matters of financial reporting. In this case agencies can take advantage of several applications that can be used, one of which is an Information System that can assist in recording financial transactions. Information systems that must be able to include a series of collections - a collection of reports on cash source activities and a summary of receipts, cash disbursements for a certain period to present information on the use of cash with the aim of reporting to internal parties as a basis for making decisions about plans for the future.

There is a goal to be achieved in this research, namely to determine the effect of risk management on the financial performance of banks in Indonesia. One of the factors that influence banking financial performance is risk. There is a goal to be achieved in this study, namely to determine the effect of credit risk (NPL) and market risk (NIM) on the financial performance of banks in Indonesia. The sample used in this study is banking financial performance for 3 years which is calculated from 2016 to 2019. In this study the analytical method used is multiple linear regression analysis. The results of the study show that NPL has a negative and significant effect on banking financial performance. Meanwhile, NIM has a significant positive effect on ROA.

Performance according to Mulyadi (2001: 416) is: a description of the level of achievement of the implementation of an activity / program / policy in realizing the goals, objectives, vision and mission of the organization contained in the formulation of strategic planning (strategic planning) of an organization. According to Sony Yuwono (2003:23) performance appraisal is an act of evaluating various activities in the value chain in the company. Most company performance appraisals use financial information as a single indicator in measuring company performance and have been widely used. Dwiyanto (2007: 36), the definition of financial performance appraisal is the determination of certain measures that can measure the success of a company in generating profits.

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.

The purpose of this research is to find out what are the current liquidity ratios, solvency ratios and general ratios in an effort to improve the company's financial performance. The population of this study is the 2019-2021 Financial Statements of Toko Surya Baru Sibolga. The data collection method used is to use library research methods. The type of data used in this research is secondary data in the form of annual reports. The data analysis method used is descriptive analysis which aims to analyze data by describing or describing data using measurements of liquidity ratios (current ratio, quick ratio and cash ratio) and solvency ratios (debt to asset ratio, debt to equity ratio and long term debt to equity ratio). The results of the analysis are as follows (1) the liquidity ratio, according to the calculation of the average for 2019-2021, the current ratio is 188.27%, the quick ratio is 47.48%, and the cash ratio is 28.02%, indicating unfavorable conditions , because the resulting ratio is too low, especially the quick ratio and cash ratio, the company is advised to optimize its current assets, by expanding the business and suppressing the collection of uncollected company receivables. (2) the solvency ratio, according to the calculation of the average 2019-2021 debt to asset ratio, is 22.17%, the debt to equity ratio is 28.67%, and the long term debt to equity ratio is 11%, indicating the condition a good company, the company is expected to maintain financial performance so that the solvency ratio remains at the internal average because the smaller the ratio, the better the company's financial performance

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..    

The purpose of this research is to define marketing, human resources, and functional strategies. Marketing managers will be guided by this marketing functional level plan as they decide who will sell what, to whom, where, how much, and how. On the other hand, the role and purpose of marketing is to help a business achieve its goals by placing goods and services profitably in the market. This research approach is qualitative, namely research that is natural and produces descriptive information. In this study, information was collected through a research literature study from journals, books, theses, or theses that provide theoretical discussion. The findings of this study indicate that functional strategy and human resource strategy have no effect on business performance, but financial strategy and marketing strategy do.

One of the goals of providing financial incentives is to encourage employees to have high performance. Besides that, individual characteristics make a difference when they are given assignments. But in reality the performance shown by employees is less than optimal. The purpose of this study was to find out whether financial incentives and individual characteristics jointly influence the performance of employees at the Central Tapanuli District Licensing Service. The hypothesis that the author proposes is that financial incentives and individual characteristics jointly influence the performance of employees at the Licensing Service of Tapanuli Tenga Regency. The population is 34 people and used as a sample. The results of the study found that financial incentives and individual characteristics simultaneously had a positive effect on employee performance at the Central Tapanuli District Licensing Service, where Fcount (44.747) > Ftable (3.13) Partially the financial incentive variable had the most dominant effect on employee performance, where the t-value count 4.056 > ttable value 2.004 Partially individual characteristic variables have a positive and significant effect on employee performance, where the t-count value is 2.823 > ttable value 2.004 (2.823 > 2.004) 55.4% employee performance can be influenced by financial incentives and individual characteristics. It is recommended that agencies need to pay attention to employees, especially THL, by providing financial incentives, not just employees with civil servant status, because the service wheels for the community serve more THL

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

The high cost of education in Indonesia makes it difficult for people from the middle to lower economic classes to continue their education to a higher level. Due to budget constraints, many students decide not to continue their education to a higher level. The Indonesian government seeks a solution to deal with this problem by providing a financial assistance program in the form of KIP-K scholarships to outstanding students from the middle to lower economic classes. The KIP-K scholarship program also seeks to develop quality human resources. One of them is registered in the Education Management study program at Surabaya State University. The purpose of this study was to determine whether the provision of KIP-K scholarships has an impact on the academic performance of Surabaya State University students class of 2021 enrolled in the Education Management study program. This study uses quantitative research methods with data collection techniques in the form of questionnaires. Data analysis techniques use normality test calculations, T tests and simple regression analysis. The results of the study state that there is an influence between the provision of KIP-K scholarships on the learning achievement of Surabaya State University Education Management students class of 2021, with a coefficient value of 54.1%.

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017- 2021. The method of determining the sample used was purposive sampling. The sample used was 13 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had did not a significant effect on financial performance (ROA). Whereas company size (Ln Total Assets) have negative a significant effect on financial performance (ROA).

This journal aims to analyze the results of  UMKM operations in the Bartim area, which operates Padang Padang fresh snacks made from corn, milk and cheese or also called jasuke. Financial analysis is carried out based on sales results for the past year using several financial risks such as profitability risks, liquidity risk and activity risk, the data used in this study were obtained from  UMKM jasuke's financial reports.

This journal discusses the effectiveness of financial management in Micro, Small and Medium Enterprises (MSMEs) in Palangka Raya City as a strategy in dealing with the New Normal period of COVID-19. The purpose of this research is to find out how MSMEs in Palangka Raya City manage their finances during the pandemic and how it affects their business performance. The method used in this study was direct interviews with 3 respondents consisting of MSME owners and their financial managers. The results of the study show that MSMEs in Palangka Raya City apply various financial management strategies such as cost savings and increased efficiency in their business processes. In facing the New Normal period of COVID-19, effective financial management can help MSMEs to continue operating and even improve their business performance. In conclusion, effective financial management is a key factor in maintaining the survival of MSMEs during this pandemic.  

This article analyzes how corporate governance practices influence financial performance in companies within emerging economies. Using data from firms in Asia and Africa, the research examines the impact of board composition, audit quality, and transparency on profitability and shareholder value. Findings indicate that robust corporate governance practices contribute to better financial outcomes, enhancing the stability and attractiveness of companies in emerging markets.

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance.  This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.