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This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.

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.

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

This research aims to determine the role of ERP implementation in inventory management at PT XBC's Warehouse division. This research uses a qualitative descriptive method by carrying out field study projects in the form of interviews and observations as well as case studies with the problems faced by the author. Observation was carried out in conjunction with the MSIB Batch 3 internship program which was held from 22 August to 30 December 2022 organized by Ministry of Education and Culture. Based on the results of the analysis and observation, it can be seen that there is still a need for further improvisation on the company's information system, especially in managing inventory in the Warehouse division. A good warehousing system greatly affects the relevance of stock balances from financial statements. Implementation of SOP, workflow in the division can produce effective, efficient processes without compromising the essence of information systems.

The development of a Website-Based Sarto Sapi Kiosk Sales System in writing this thesis is carried out to improve efficiency and service quality in the process of selling Sarto Sapi kiosk products, and to explain the importance of adopting website technology in the sales business to increase accessibility and convenience for customers. The goal of this development is to create a sales system that is responsive, intuitive and integrated with the inventory system. The development method used includes analysis of user needs, responsive user interface design, and integration with an accurate inventory system. The result of this development is a website-based Sarto Sapi kiosk sales system that is equipped with product search features, shopping carts, and a secure online payment system. This system also allows kiosk owners to manage and update products, as well as track sales and financial reports. The output of this development is increased operational efficiency and growth of the Sarto Sapi kiosk business through the adoption of modern website technology..

The development of a Website-Based Sarto Sapi Kiosk Sales System in writing this thesis is carried out to improve efficiency and service quality in the process of selling Sarto Sapi kiosk products, and to explain the importance of adopting website technology in the sales business to increase accessibility and convenience for customers. The goal of this development is to create a sales system that is responsive, intuitive and integrated with the inventory system. The development method used includes analysis of user needs, responsive user interface design, and integration with an accurate inventory system. The result of this development is a website-based Sarto Sapi kiosk sales system that is equipped with product search features, shopping carts, and a secure online payment system. This system also allows kiosk owners to manage and update products, as well as track sales and financial reports. The output of this development is increased operational efficiency and growth of the Sarto Sapi kiosk business through the adoption of modern website technology..

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

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.

When surfing the digital world, you need to be careful about feeling comfortable on social media. Cybercrime is a form of crime that arises because of the use of internet technology. In line with advances in information technology, several crimes have emerged which are often interpreted as crimes committed in cyber space or areas. Rusbagio Ishak, Kadit Serse Polda Central Java said, this cyber crime has the potential to cause losses in several fields: political, economic, socio-cultural. Cyber ​​crime is various kinds of illegal access to a data transmission. In other words, cybercrime is an illegal activity on a computer system or is included in the category of crimes in cyberspace. The target of this cyber crime is a computer connected to the internet network. Cyber ​​crime is carried out with various purposes. Starting from fun testing hacking skills, to serious crimes that can harm the victim financially. One of the cyber crimes that is rife in Indonesia is a social engineering attack or social engineering. Social engineering is a manipulation technique that exploits human error to gain access to personal information or valuable data.

Innovation is a system of recognition, development and renewal process that enhances economic success for entrepreneurs or producing companies and their consumers as well as the wider organization. BUMDes is one of the institutions that can be mobilized to support the improvement of the community's economy in the village. BumDes Balaroa Pewunu itself is engaged in the business of buying and selling agricultural products and savings and loans. Community economic empowerment is an effort to develop self-sufficiency and community welfare by increasing knowledge, attitudes, skills, behavior, abilities, and awareness, by utilizing existing resources. The stages of implementing the community service program are observation, interviews, proposals, data collection, training and reporting of the results of community service. In implementing the MBKM activities to Build Villages by conducting Socialization and Training inviting Resource Persons from the Faculty of Economics and Business, Tadulako University, Agriculture Lecturers. The activity was carried out in two days, the material on the first day was that the lecturer from the Faculty of Economics and Business presented a business plan, financial management. On the second day the lecturer from Agriculture presented material on the procedures for making organic fertilizer by utilizing existing materials around the village, participants who were present were the Village Government, Head of Bumdes, farmers. Through the training which was carried out by inviting expert Lecturers from FEB UNTAD and Faculty of Agriculture opening the insights of the Village Government, especially BUMDes to continue to improve BUMDes innovation as an effort to improve the village economy of Balaroa Pewunu

This study explores the determinants of tax compliance among Small and Medium Enterprises (SMEs), focusing on factors such as financial literacy, regulatory environment, and perceived fairness of the tax system. Through a survey of SMEs across various industries, the research reveals that higher levels of financial literacy and a supportive regulatory environment encourage tax compliance. The study offers recommendations for policymakers to improve tax compliance rates among SMEs.

This istudy aimsi to analyze thei development of the usei of a non-cashi payment systemi using QRIS in thei City of Palangka Raya ini the erai of theiindustrial 4.0. Theimethod usediis aisurvey through questionnaires to users and merchants who use QRIS as a payment system. Thei collected datai were analyzedi using descriptiveistatistical techniquesiand factorianalysis toiidentify theifactorsithat influenceithe useiof QRISiin Palangkai RayaiCity. The results of the study show that the use of QRIS in Palangka Raya City has experienced significant developments in the last two years. Factorsithat influenceithe use ofi QRISi are ease of use, transaction security, and financial benefits. The implication ofi the resultsi of thisi study isi that therei is a needi to improve education andi outreach about using QRIS as an alternative to non-cash payment systems in Palangka Raya City.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The purpose of this study is to determine the Halal Ecosystem and Halal Literacy in the development of Sharia Economic Halal Regulations. This study explains the halal ecosystem as a whole and what is included in the halal ecosystem. In addition, it also discusses halal literacy in Indonesia. Halal literacy is very important for all countries to learn to prepare people to face an ever-changing financial system. People will need a more economical understanding to actively participate in a global economy that tends to change. The data analysis method in this research uses qualitative-descriptive analysis. Qualitative research is carried out to build knowledge through understanding and discovery, so it is expected to reveal a variety of information that is thorough and full of meaning, but also does not reject quantitative information in the form of numbers. The results of this study are that the ecosystem needed in improving the halal industry refers to the supply, demand and enabler approaches. From the supply aspect, the existence of the Indonesian halal industry sector (food, tourism, fashion, medicine, media and renewable energy) has prepared various products that can be consumed by the public with a halal label. Government support provided, both as regulators, executors and evaluators, is needed as an enabler component in the halal industry ecosystem. Products from the halal industry itself are experiencing quite rapid development, the halal food and beverage sector, the financial sector, tourism, fashion, cosmetics and medicines, media and entertainment, as well as other sectors such as health care and education.

Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

SDS (Private Elementary School) Duri Indah Jakarta is one of the educational institutions which until now has not been computerized. Both in terms of payment and in terms of financial activities. Inputting and other activities are still done manually and recorded in a book as processing of student data. Data storage that is being carried out at this time is also still archived in a ledger, causing teachers and principals to have to record one by one the names of their students as a whole who have paid so that this can result in erroneous information regarding student payment and savings data and makes it difficult for teachers to find and provide the necessary data. Based on this, a web-based SPP and Savings payment system is needed. The stages of system development in making this information system use the prototyping method which starts from the planning stage, the analysis stage, the design stage, and the implementation stage, in the future it is hoped that the system created will make it easier for schools to control tuition payments and student savings.

The effectiveness and efficiency of financial management is the key to success for trading companies such as PT Sinergi Niaga Jaya. However, manual recording methods carried out by administrative staff often cause difficulties in searching for transaction data and produce financial reports that are not comprehensive, slow down the report verification process and increase the risk of errors. This research proposes the development of a web-based digital financial reporting system to automate transaction recording and financial report generation. The developed system is designed to provide easy access for administrative staff, managers, and company owners, thus enabling more structured and efficient financial management. This research uses a quantitative approach, through observation, interviews, and literature study for needs analysis, as well as Data Flow Diagram (DFD) for data flow modeling. Testing was conducted using the Blackbox testing method to test system functionality. As a result, the system is able to generate general journal, ledger, balance sheet, profit and loss, and capital change reports automatically. This web-based financial reporting system is expected to improve the efficiency of financial management by reducing the time and risk of manual recording errors.