This research investigates the impact of digital business implementation and risk management on sustainability, with accounting transparency serving as a mediating variable, within the context of Madura batik MSMEs. The central question addressed is how digital business practices and risk management contribute to enhancing sustainability through the role of accounting transparency. Employing a quantitative research design, the study utilizes Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to examine the interrelationships among variables. The findings indicate that both digital business and risk management exert a positive influence on sustainability systems, and that accounting transparency functions as an effective mediator, reinforcing these effects. The study concludes that improved accounting transparency significantly enhances sustainabilityperformance, thereby supporting the competitiveness and long-term sustainability of Madura batik MSMEs in the digital age.

The improving condition of the regional economy can be seen through economic growth, of course this cannot be separated from the support of an increase in investment value. Lamongan Regency's long-term economic development aims to increase sustainable economic growth by providing investment opportunities for investors. A good investment climate is needed by investors so that their investments have a positive impact. Regional economic development hopes to have good progress and can increase the GRDP of Lamongan Regency. Various efforts have been made by the regional government to promote Lamongan Regency with the aim of attracting investor interest so that GRDP and Regional Income increase, as well as having a direct impact on equitable development in all fields. In this situation, there needs to be a phenomenal instrument to encourage the investment climate, by calculating 17 GRDP economic sectors, to find out which economic sectors have a basic economy, and this needs to be supported by the Lamongan Regency Regional Regulation. The GRDP of Lamongan Regency from 2017-2021 is a description of the economic activities of 17 GDP economic sectors which are experiencing fluctuations. Economic structure based on business field, rate of economic growth in a region, increase in prices of goods and services over one year, determination of base and non-base sectors, development of investment value based on target and realization, development of gross fixed capital formation, investment opportunities seen through the ICOR approach . The role of regional government as regional leaders and OPD as regional government organizers, needs to support economic activities so that GRDP in 2022 increases. Using the ICOR value can predict the amount of investment in the four sectors, namely the Agriculture, Forestry and Fisheries sectors amounting to IDR 7,115,508,510,000.00, the Processing Industry sector amounting to IDR 12,289,068,850,000.00, Wholesale and Retail Trade sector; Car and Motorbike repairs amounting to IDR 21,761,325,480,000.00, Real Estate sector amounting to IDR 2,809,442,040,000.00. This results in a prediction of the GRDP value increasing to Rp. 28,853,394,420,000 and investment/capital investment requirements to increase the GRDP of Lamongan Regency amounting to Rp. 15,580,832,990,000.00, this economic sector needs to be supported by a Regional Regulation concerning Providing Incentives and Facilitation of Regional Investment which has a positive impact on Investment and absorbs Lamongan Regency workforce.
 

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.