This study aims to calculate and analyze the Income Tax (PPh) Article 21 for permanent employees at SMA Swasta YPK Medan. PPh Article 21 is a tax levied on income received by employees working at institutions or companies. The research method used is descriptive quantitative with a case study approach, focusing on 10 permanent employees selected as the sample. The data used in the calculation of PPh Article 21 includes monthly gross income, marital status, number of dependents, and allowances received by each employee. The results of the study show that most employees do not have taxable income (PKP) because the total Non-Taxable Income (PTKP) exceeds their net income. The implications of this research highlight the importance of a better understanding of income tax calculations for employees, as well as the need for further monitoring to ensure tax reporting is done accurately and in accordance with the prevailing tax regulations.

The aim of this research is to determine the influence of students' perceptions, motivation, interests and knowledge about taxes on career choices in the field of taxation. The formulation of the problem in this research is whether the influence of variables X and Y both have a significant effect. The results of the research are useful for interested parties, namely Muhammadiyah University, especially the Accounting study program, in increasing perception, motivation and interest in career choices in the field of taxation. This research was carried out at the Faculty of Economics, Muhammadiyah University of Riau. This research sample used a purpose sampling technique, namely Accounting students in 2020 and 2021 with a population of 196 students and a research sample of 66 students was taken from the Slovin formula. This research instrument uses a questionnaire and is tested with validity, reliability, regression analysis and hypothesis testing (t test) using the SPSS application. The results of this research are that perceptions influence career choices in the field of taxation, this is because one person's form of assessment in facing perceptual stimuli is the same, but in other conditions it will give rise to different perceptions. Motivation does not influence the choice of a career in taxation, indicating that students' motivation to pursue a career in taxation is very low for individuals who have a career in taxation. Interest influences the choice of a career in taxation. This is due to observations and considerations that a career in taxation will provide something positive to individuals which creates a desire to have a career in taxation.

This research aims to determine the influence of Income, Poor Population, Education, and Life Expectancy on Food Security in Langsa City, both partially and simultaneously in 2013-2022. This type of research is quantitative with the research location in Langsa City. This research uses time series secondary data obtained from the Langsa City Central Statistics Agency (BPS). This research uses data processing techniques using multiple linear regression analysis methods through the Eviews 10 program. The results of this research explain that partially the Poor Population has a positive and insignificant effect on Food Security and Life Expectancy has a negative and significant effect on food security in Langsa City. Education has a positive and significant effect on Food Security and Income has a negative and significant effect on Food Security in Langsa City. Meanwhile, simultaneously Income, Poor Population, Education, and Life Expectancy at Birth have a significant effect on Food Security in Langsa City.

In the era of globalization, companies are required to not only focus on financial profits, but also to contribute to social welfare and environmental preservation. The application of social and environmental responsibility accounting is important in measuring, reporting and managing the impacts caused by company activities. Even though there are obstacles, such as a lack of management understanding and high implementation costs, companies that successfully implement this accounting can improve their image, customer loyalty and long-term financial performance. Integration with measurable and transparent Corporate Social Responsibility (CSR) programs further strengthens the company's contribution to sustainability. The use of global standards such as the Global Reporting Initiative (GRI) can facilitate more effective reporting, enabling companies to face sustainability challenges more adaptively, responsibly and competitively. The application of social and environmental accounting not only fulfills regulatory obligations, but is also part of a business strategy that supports company sustainability at local and global levels.

This study aims to determine the cost of production calculated using the Full Costing method to determine the selling price. The approach in this study is a quantitative descriptive approach. This type of research is a case study research. The object of research is the Pink Jaya Tofu Factory located in Kupang City. Data collection methods in this study are observation, interviews and documentation. The data analysis technique used is quantitative descriptive with the Full costing approach. The calculation results show that the calculation of the cost of production using the Full costing approach gets higher results compared to the company's method. The difference in the cost of production is caused because the cost of production calculated by the company has not included all cost elements incurred in producing tofu such as factory overhead costs, depreciation costs and non-production costs while the Full Costing approach has charged all production costs, both fixed and variable, to the product, in addition to production costs, the Full costing method also charges non-production costs. As a result, there is a difference in the cost of production produced, from the difference in the cost of production the selling price produced is also different.

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.

Green accounting and corporate social responsibility (CSR) are two critical concepts in fostering sustainable business practices. Green accounting emphasizes the inclusion of environmental and social costs in financial reporting, providing companies with a more comprehensive view of their sustainability performance. Meanwhile, CSR involves corporate commitments to societal and environmental welfare, which enhance reputation and stakeholder relations. This article explores the integration of green accounting and CSR, highlighting their benefits, challenges, and implementation strategies. By adopting these approaches, businesses can not only achieve financial growth but also contribute positively to society and the environment.

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.

The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis.
The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
 

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.