This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.
 

This study aims to examine the role of innovation and business networks in the success of Mixue Pekalongan from the perspective of Islamic business ethics. As a global beverage franchise, Mixue has experienced rapid growth in Indonesia, including in Pekalongan, where the majority of the population is Muslim. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. Key informants included the branch manager, employees, and consumers. The findings reveal that innovation includes regular product updates, digital marketing strategies via social media, and efficient, standardized operations. Meanwhile, the business network is supported through centralized supply distribution and cooperation among branches, which enhance operational efficiency and sustainability. The application of Islamic business ethics is reflected in honest transactions, fair treatment of employees, the use of halal-certified materials, and avoidance of usury and uncertainty in contracts. Mixue’s strength lies in its ability to integrate modern innovation with sharia principles, adding value in Muslim communities. The study concludes that innovation and business networks play a significant role in business success. It is recommended that branch offices be given more flexibility in local promotions and improved communication with headquarters. Future research may expand the scope to other branches to gain broader insight.

The purpose of this research is to find out how motivation and work discipline influence the performance of employees at the Sorong City Post Office. This research is a quantitative research with a descriptive correlation approach, with the research population being all employees who work at the Sorong City Post Office, using a saturated sampling technique so that the sample used in this research is from the population, namely 26 who work at the Sorong City Post Office. This research data was obtained from questionnaires (primary), field observations. The research instrument uses validity tests and correlation tests. The results of this research show that the partial correlation value between work motivation and work discipline on employee performance is 0.838 in the strong category and the significance value is 0.000 <0.05. This shows that there is a significant positive relationship between work motivation and work discipline on employee performance, meaning that the more motivation and discipline, the higher the employee's performance.

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.

This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.

The rapid advancement of information technology has encouraged companies to transition to digital systems in managing their finances, one of which is through the implementation of accounting information systems. This study aims to examine the implementation of an Oracle-based accounting information system in managing cash disbursements at PT PELNI (Persero) Surabaya Branch, as well as to evaluate the effectiveness of the internal controls in place. The research uses a descriptive qualitative approach with a case study method based on direct field observations conducted during an internship program. The findings reveal that the use of the Oracle system significantly accelerates the recording of cash transactions and provides accurate and real-time financial data. Internal control practices such as segregation of duties, document verification, and periodic audits play a vital role in ensuring the security and accountability of transactions. However, challenges still exist, including incomplete supporting documents and limited network infrastructure. Therefore, improving human resource competencies and upgrading technological systems are essential strategies to enhance efficiency and transparency in the company’s financial operations

This study discusses the utilization of service progress operational activities at PT PAL Indonesia. The purpose of this study is to evaluate how well the current procedures are implemented and to identify any obstacles that arise during the process of submitting and accounting for service advances. A descriptive qualitative methodology was used, with data collected through observation, interviews, and documentation. The findings indicate that the procedures for submitting and reporting service advance payments have been carried out in a structured manner, supported by the digital IM4 system and a layered verification mechanism to minimize errors. However, challenges remain, such as delays in fund disbursement due to budget limitations, which impact the timely execution and reporting of activities. The use of digital technology has proven to enhance efficiency and transparency in managing operational finances. This research provides valuable insights for the development of a more effective and timely service advance management system, while also emphasizing the importance of budget strengthening and employee training to support smooth operations.

This study aims to analyze the effect of rebranding on consumer loyalty, with brand image as a mediating variable—a case study on Twitter’s rebranding to X. A quantitative approach was employed, using a survey method by distributing questionnaires to 134 respondents. The collected data were analyzed using SmartPLS 4 software. The results indicate that rebranding does not have a direct effect on consumer loyalty. However, rebranding has a significant effect on brand image, and brand image, in turn, has a significant effect on consumer loyalty. The results of the indirect effect test, conducted using the bootstrapping method, also show that brand image significantly mediates the relationship between rebranding and consumer loyalty. Based on these findings, companies planning to implement a rebranding strategy are advised to focus on developing a positive, strong, and relevant brand image.