This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.

This study was conducted to examine the influence of financial literacy, financial management, and financial technology on the financial performance of MSMEs. This research method applies a literature review by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results indicates that financial literacy, financial management, and financial technology have a positive and sustainable impact on improving the financial performance of MSMEs. These findings support agency theory which focuses on the importance of monitoring and transparency in financial information reporting, and these findings also support the technology acceptance model (TAM) theory which emphasizes ease in financial services. This research provides benefits for MSME actors in managing and improving financial resources to enhance their performance

Contemporary business landscapes require openness and responsibility in financial disclosure; however, profit manipulation activities and inadequate corporate governance mechanisms frequently lead to concealed financial misconduct. This systematic review investigates how profit management and governance implementation affect hidden financial irregularities, emphasizing current scholarly works from recent years. Through comprehensive document examination methodology, this research assesses scholarly publications, corporate reports, regulatory frameworks, and pertinent case analyses from repositories such as ScienceDirect, JSTOR, Google Scholar, and Sinta covering the 2019-2024 timeframe. Results demonstrate intricate connections whereby profit management may serve as a regulatory mechanism to minimize fraudulent behaviors when applied appropriately, while governance efficacy is significantly influenced by execution standards. Institutional shareholding and oversight committees demonstrate success in constraining manipulative activities, while alternative formal mechanisms such as independent board members exhibit variable effectiveness. Results suggest that established governance frameworks are inadequate without proper execution, sufficient personnel expertise, and robust corporate culture. This investigation offers important perspectives for policymakers and industry professionals concerning financial misconduct patterns and mitigation approaches

This study aimed to examine the financial management practices and decision-making of Maxim drivers in Surakarta. The qualitative approach was used by interviewing twenty drivers as informants through in-depth interviews. Thematic data analysis was employed to find recurring patterns of financial management practice in the context of being online motorcycle taxi drivers. The findings reveal that the majority of drivers dispense their wages based on immediate needs, preferring immediate consumption such as fuel and food. Monetary decision-making is primarily driven by income uncertainty, with the majority of drivers accepting all incoming trips despite the fairly low fare. Moreover, the research shows that there is a distinct financial management pattern among online motorcycle taxi drivers who are also students, allocating a portion of their income regularly for tuition payments. Based on these findings, the research concludes that there is a necessity for improved financial literacy education among online motorcycle taxi drivers and that these must be supported by technologies to help them manage their finances better.

This research explores the impact of financial literacy, daily interest rates, and digital transaction tracking on university students’ personal financial management, specifically among SeaBank users. The study is motivated by the growing reliance on digital banking among students, which does not always translate to sound financial practices. Employing a quantitative method with a correlational design, the research involved 100 students from the Faculty of Economics and Business, Slamet Riyadi University Surakarta, selected through purposive sampling. Data were obtained via a structured questionnaire and analyzed using multiple linear regression. The findings reveal that each independent variable—financial literacy, daily interest, and digital transaction recording—exerts a significant and positive effect on students' personal financial management, both individually and collectively. These results emphasize the value of financial education and the effective use of digital banking features in fostering responsible financial behavior among students.