The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

The Mranggen III Health Center is one of the government agencies in the technical implementing unit of the Demak District health office. Patient registration services and administrative payments at the Mranggen III Health Center are still conventional, causing long queues. In addition, the process of processing data to become information cannot be accessed directly by the leadership because there are no computerized and multi-user or client-server applications. Based on these problems, a Puskesmas administration information system design was made that could suit the needs. Making an information system using the programming language Microsoft Visual Basic 6.0 and SQL Server 2000 as a multiuser-based database. With the design of the development of an administrative information system for the Mranggen III Health Center, it is hoped that it will be able to handle the problems that exist in the Mranggen III Health Center, namely being able to speed up service to patients and by using a multiuser-based information system. Leaders and several staff can access it simultaneously and quickly.

Jl. Medokan Sawah RT 02 / RW 01 Kota Jakarta is a densely populated environment, the people are very hungry for fast and accurate information. This internet is available which is relatively expensive as the main choice in finding the information needed. However, the cost is very expensive for a connection that must be paid every month. Although there are currently many available CDMA and GSM modems circulating in the market, it is not enough to meet the need for the speed of an internet connection. Even though there are internet cafes that have been established, it is still not efficient for the cost and time of internet users in the area. The purpose of this study is to save bandwidth rental costs per month for unlimited connections, provide stable internet connections that can be used for 24 hours, provide data transfer with bandwidth management, thus guaranteeing the quality of internet connections. The system development method used is Prototyping whose stages include identifying user needs, making a prototype, user approval, and using a prototype. As a server, using Mikrotik Os where in Mikrotik Os there are several important and interesting features provided by Mikrotik itself, among these features are bandwidth management, firewall, DNS client caching, and many other features provided by Mikrotik. With this Mikrotik provides stable internet data transfer in accordance with the management of Mikrotik Os as a server. The client uses a windows-based operating system, this is because the tool drivers used are more compatible with the windows operating system compared to using a linux-based operating system, because they have to compile drivers.