The COVID-19 pandemic severely impacted Indonesia, leading to substantial socio-economic disruptions and widespread social anxiety. In response, the government implemented a range of measures, including restrictions and mandatory health protocols, to control the virus. Although the pandemic is officially declared over, the risk of infection remains. Therefore, continued adherence to health protocols is essential. This study aimed to identify the key factors driving public compliance with health protocols in the post-pandemic period within Indonesia, providing valuable insights for policymakers to prevent future outbreaks. The findings revealed that knowledge emerged as the most significant determinant of community adherence to ongoing health protocol implementation. Consequently, the government must consistently emphasize the importance of adhering to health protocols whenever individuals are outside their homes.

Hemophilia is a genetic disorder resulting from impaired blood clotting. This disorder can be caused by coagulation factor abnormalities due to a deficiency of clotting factors, including vitamin K. A lack of vitamin K disrupts the coagulation process, increasing the tendency for bleeding. This article aims to determine whether there is an influence of vitamin K levels on the blood clotting factors in hemophilia patients. Searching any information needed by analyzing kinds of papers of recent research from the year of 2014 until 2024. Online databases like PubMed, ScienceDirect, Google Scholar, Scopus, and ResearchGate  are utilized by inserting relevant keywords, such as hemophilia, blood clotting factors, vitamin K deficiency and extraction. From 10 articles reviewed, a relationship was identified between vitamin K levels and blood clotting factors in hemophilia patients. Individuals with severe hemophilia experience bleeding episodes characterized by delayed onset, as well as bleeding into muscles, joints, and other internal structures, including the brain. Hemophilia is typically diagnosed through the identification of low or absent levels of FVIII:C or FIX:C. The genes encoding FVIII and FIX are located on the long arm of the X chromosome. Hemophilia A and B are the only hereditary clotting disorders inherited in a sex-linked recessive pattern. Vitamin K levels can influence the blood clotting factors in hemophilia patients, particularly those factors synthesized artificially.

In image detection processes where there is a variation in brightness between pixels, techniques are required to obtain optimal and adaptable threshold values for these variations. Therefore, a comparison between the binary thresholding technique and the adaptive method of Otsu is made, in videos with dynamic and static background, weighing the response time of the algorithm, memory used, requirement of the central processing unit and hits in the detections, in the languages of Python and M (Matlab). The techniques in Python present better results in terms of response time and memory space; while, when using Matlab, the lowest percentage of machine requirement is presented. Also, the Otsu method improves the percentage of hits in 12.89 % and 11.3 % for videos with dynamic and static background, with respect to the binary thresholding technique.

This paper aims to evaluate the impact of changes in the tax base on Indonesia's economy. It begins by providing an overview of Indonesia's taxation system and recent changes in tax policy. The paper then discusses the effects of tax base changes on economic variables such as investment, government revenue, and economic growth. Using empirical data and economic models, this study assesses the short-term and long-term impacts of tax changes on key economic indicators. The findings indicate that while tax reforms can stimulate economic activity in the short term, their long-term effects depend on various factors such as tax structure, administrative efficiency, and economic conditions. The paper concludes with policy implications and recommendations for policymakers in Indonesia.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
 
 
 

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.