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This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

This study aims to analyze the need for barges and tugboats in distributing Crude Palm Oil (CPO) in the West Papua region. The analysis is conducted based on three main aspects: the balance of supply and demand, ship operational costs, and shipping time, to determine the most efficient mode of sea transportation. The research method used is a quantitative approach by processing CPO distribution data owned by PT Kurhanz Trans in 2024. The results show that the combination of a 240-foot barge with a 5,000 HP tugboat is the most optimal alternative. This combination is able to balance cargo capacity, operational cost efficiency, and shipping time. The total operating cost of a 240-foot barge is recorded as lower than a 230-foot barge, with the same shipping time of 70 hours for a distance of 140 nautical miles. Thus, the 240-foot barge can be recommended as the best alternative to support the smooth distribution of CPO in the West Papua region efficiently and economically.    

The city of Singkawang has experienced rapid population growth, leading to an increase in the number of students. On 17 September 2024, the Singkawang City Transportation Agency implemented a free revitalized Student Transport service to reduce the number of traffic accidents involving students. The aim of this study is to identify service and respondent characteristics, evaluate operational management, and assess performance and user satisfaction using the IPA and CSI methods, as well as Vehicle Operating Costs (VOC). The research employs a descriptive quantitative method by analyzing descriptive statistical data. Data were obtained from field observations, interviews, and surveys of 400 student respondents (146 users and 254 non-users). The results show that the student transport operates with two vehicles serving the North and East Singkawang routes. The load factor for outbound trips is 22%–32% and for return trips is 11%–12%, with travel times of 68–85 minutes, average operating speeds of 20–22 km/hour, and circulation times of 68–85 minutes. Based on the IPA analysis, the indicators in quadrant D require socialization regarding the functions and use of the interior of the student transport. The CSI result shows a score of 99.79% (very satisfied). The annual VOC amounts to IDR 292,905,814 (East Singkawang) and IDR 282,020,390 (North Singkawang). In conclusion, this service is satisfactory but still requires socialization to enhance its attractiveness and effectiveness.