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 purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

This research is motivated by the challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in adopting artificial intelligence (AI) technology to enhance sales and business sustainability. The objective of this study is to examine the impact of AI adoption on the operational efficiency and sales of MSMEs, as well as to identify the challenges encountered in implementing this technology. The research methods used include in-depth interviews with ten MSME owners and a questionnaire survey involving 50 MSME participants. The findings indicate that AI implementation, particularly through the use of chatbots and data analytics for marketing, significantly enhances operational efficiency and sales, with approximately 70% of respondents reporting increased sales. However, the study also identifies key challenges such as high implementation costs, limited technological literacy, and uneven digital infrastructure. The conclusion emphasizes the importance of support from the government and relevant institutions in providing financial incentives and training programs to encourage broader AI adoption among MSMEs.

This study investigates the impact of Artificial Intelligence (AI) implementation in customer service within start-up companies, focusing on its effects on operational efficiency and customer satisfaction. Through a mixed-method approach that combines case studies and surveys, data was collected from customer service managers and customers of various start-ups utilizing AI technologies. The findings reveal that the adoption of AI leads to a 20% reduction in operational costs and significantly enhances customer service productivity by reducing response times and improving information accuracy. Survey results indicate that customers are generally satisfied with AI-driven services, particularly regarding the speed and relevance of recommendations. Furthermore, the study highlights the importance of integrating AI with human interactions to provide a holistic customer experience. This research contributes to the understanding of AI's potential in optimizing customer service processes in resource-constrained environments, offering valuable insights for start-ups looking to leverage technology for competitive advantage.
Keywords: Artificial Intelligence, Customer Service, Start-up Companies, Operational Efficiency, Customer Satisfaction, Technology Integration.