This study aims to analyze the potential of the region in utilizing the demographic bonus in Aceh Tamiang Regency. The data used in this study is the PDRB data of Aceh Tamiang Regency and Aceh Province in 2019-2023. The data analysis method uses location question (LQ) and shift share analysis. Based on the results of the LQ analysis, it is known that there are 4 (four) business fields that can become leading sectors in Aceh Tamiang Regency and at the same time are the economic base for further development, namely the agriculture, forestry, and fisheries sectors; mining and quarrying; processing industry; and other services. Meanwhile, based on the shift share analysis, it can be seen that the sectors that have a positive impact on the utilization of the demographic bonus in Aceh Tamiang Regency are the wholesale and retail trade sector, car and motorcycle repairs. In addition to providing a good contribution to the utilization of the demographic bonus in Aceh Tamiang Regency and can increase the PDRB of Aceh Province.

This research analyses effective industrialisation strategies in districts and cities, by assessing success factors and the role of firms. Regional industrialisation supports economic growth and job creation. Key factors influencing success include the quality of human resources, infrastructure, government policies and technology. Cluster approaches based on local potential and industrial estate development have proven effective. Companies play an important role in creating industrial ecosystems and running CSR programmes. Collaboration between the government, companies and communities is key to successful regional industrialisation. 

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ??and social justice.

Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
 
 

This study aims to strengthen industrialization in the livestock sector to increase productivity and investment at the district and city levels. The use of modern technologies, such as digital livestock management systems, sensor-based animal health monitoring, and automated feeding systems, has increased in recent years in response to the need for efficiency and improved production outcomes. Data were collected from various livestock units, ranging from small-scale to large-scale farms, through surveys and observations over a two-year period. The analysis results show a significant positive relationship between the level of investment in livestock technology and productivity improvements, both in terms of livestock population growth and production outputs (meat, milk, eggs). Higher investment in technology tends to result in better operational efficiency, lower animal mortality rates, and improved product quality. These findings indicate that accelerating the adoption of technology in the livestock industry can be an effective strategy to enhance the competitiveness and sustainability of the national livestock sector.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research uses a qualitative method to explore the role of digital marketing skills in enhancing the competitiveness of Islamic banking institutions in the era of digital transformation. The rapid development of information technology requires financial institutions, including Islamic banks, to adapt to digital-based marketing strategies to remain competitive in the market. Digital marketing skills such as social media management, search engine optimization (SEO), content marketing, and digital data analysis have become essential in effectively reaching customers and building strong brand awareness. This study was conducted through in-depth interviews with Islamic banking practitioners and analysis of documentation related to digital marketing strategies. The findings reveal that mastering digital marketing skills significantly helps Islamic banking institutions expand their market reach, improve customer engagement, and strengthen their competitive position in the financial industry. Moreover, the proper implementation of digital marketing also enhances promotional cost efficiency and encourages product and service innovation based on customer needs. These findings serve as a vital reference in developing more relevant Islamic marketing strategies for the current era.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

his research aims to analyze the influence of Good Corporate Governance (GCG) on financial distress in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the COVID-19 pandemic. GCG is measured through the variables of Independent Commissioners, Board of Directors, and Audit Committee. The data is analyzed using descriptive statistical methods and the Wilcoxon Signed Rank Test. The results of the research indicate that Independent Commissioners, Board of Directors, and Audit Committee have a significant effect on financial distress in SOEs during the research period. This suggests that the implementation of good GCG principles can help reduce the risk of financial distress in SOEs in Indonesia. or formula.