Plastic waste has become an urgent environmental problem worldwide. Plastic offers many benefits, its environmental impact and long-lasting nature require responsible use, recycling and disposal practices to reduce negative impacts on the environment. Environmental cleanliness is a shared responsibility for both children and adults. In the midst of these challenges, creative initiatives such as Ecobricks have emerged as solutions that have the potential to reduce the negative impact of plastic waste on the environment. One area that strives to create beauty and environmental awareness is Cibiyuk. Through Ecobricks training, Cibiyuk residents can learn how to reduce plastic waste and create a cleaner and more beautiful environment together. This training activity was carried out together with village officials, PKK mothers, RT heads, and the entire Cibiyuk village community. The training participants were very enthusiastic about this activity. The material is presented in an interesting way. PKK mothers also participated so that the community became more enthusiastic about making ecobricks. Ecobricks themselves have a function not to destroy plastic waste, but to extend the life of these plastics by processing them into something useful, which can be used for the benefit of humans in general. Unfortunately, the manufacture of ecobricks is still not very popular among the general public so that most people still treat used plastic as household plastic waste, pollute the environment, rivers and pollute everyday life without any self-awareness

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing the regional tax sector as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. This study uses a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. The data used are secondary data obtained from the regional revenue realization reports of Surabaya City for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is the Regional Original Revenue (PAD). The results show that advertisement tax and land and building tax have a positive and significant effect on PAD in Surabaya. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings indicate that although the entertainment and restaurant sectors have high revenue potential, their contribution to PAD is still not optimal. This may be due to low taxpayer compliance, incomplete tax object data collection, and limited supervision by the authorities in managing the tax potential from these sectors.

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

This community service activity was held in the Darul Husna Islamic Boarding School environment in Kudus, Central Java, Indonesia. The problem found was that tax inclusion-based learning had not been implemented as a national program integrated with subjects. The solution provided was to carry out socialization to transfer knowledge about taxation to build a culture of tax awareness from an early age. The implementation method was carried out by conducting socialization. The results of the socialization activity were to provide knowledge and inspiration to students at the Darul Husna Kudus Islamic Boarding School. That providing tax knowledge from an early age to students can build awareness of the importance of taxes. This can dig deeper into the enthusiasm of students to be more aware of the importance of tax obligations. Students become more aware that their daily activities are never free from taxes. Although they have not been officially registered as taxpayers, indirectly their activities are also related to taxation.

This study aims to examine: 1) the difference in the increase of entrepreneurial interest among students using films as a teaching media in the Creative Products and Entrepreneurship subject, 2) the difference in the improvement of learning outcomes among students using films as a teaching media in the Creative Products and Entrepreneurship subject, and 3) the effectiveness of films in enhancing both entrepreneurial interest and learning outcomes in the Creative Products and Entrepreneurship subject. This research follows a quantitative approach with a quasi-experimental design. The study population consists of eleventh-grade students at SMKN 1 Salatiga from vocational programs in beauty, fashion, and culinary arts. A simple random sampling method was employed to select the sample. The experimental group was exposed to films as a teaching media, while the control group did not receive this treatment. Data on learning outcomes were gathered through written tests, and data on learning interest were obtained through closed questionnaires. The findings of this study are as follows: 1) a noticeable difference exists in the entrepreneurial interest between students who used films as a media and those who did not, 2) there is a significant difference in the improvement of learning outcomes between students who used films and those who did not, and 3) films have proven to be effective in improving both entrepreneurial interest and learning outcomes in the Creative Products and Entrepreneurship subject at SMKN 1 Salatiga.

Nazir as the party who received the mandate to receive and manage waqf land faced several problems related to waqf land. These problems are that the waqf land has not been certified, the waqf land is in dispute, the waqf land has been lost/controlled by another party. This problem occurs because the practice of waqf land is carried out verbally on the basis of mutual trust, the waqf pledge has not been made before PPAIW, the waqf pledge deed has not been processed, the waqf land has not been registered, and the waqf land has not been utilized according to the waqf pledge. Through community service activities, Nazir's capacity was increased through literacy in land waqf law. Legal literacy includes the land waqf process and waqf land registration. The legal act of donating land must be carried out according to the Waqf Law, carried out before an authorized official and the waqf land is registered at the Land Office. The waqf pledge must be made in front of the Waqf Pledge Deed Registrar to be recorded in the Waqf Pledge Deed. The Waqf Pledge Deed is written evidence in land registration at the Land Office, as the basis for issuing a Waqf Land Certificate. Waqf Land Certificates are issued to create legal certainty and legal protection for land waqf. The regulation of land waqf in the Waqf Law and its implementing regulations further confirms waqf as an important and useful institution for efforts to realize community welfare, in line with the goals of state life.

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.