In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

This research aims to analyze the comparative contribution of regional taxes to local taxes in Samarinda City and Balikpapan City. By using secondary data from regional financial reports and income statistics, this research identifies factors that influence regional tax contributions and their impact on local original income (PAD). The research results show that there is a significant difference in the contribution of local taxes to PAD between Samarinda City and Balikpapan City. The city of Balikpapan shows a better contribution thanks to its natural resource potential and more active economic activities. To increase local tax contributions in Samarinda, efforts are needed to increase taxpayer compliance and improve infrastructure. Apart from that, collaboration between local governments and the community in increasing awareness of the importance of taxes is also very necessary.

Indonesia as one of the developing countries that Pancasila economic system must utilize new digital technologies to improve its economy, improve its economiy. This research aims to understand the role of e-commerce in improving people’s walfare in the digital era. It explores how the digital economy has impacted the growth of online commerce businesses in Indonesia over the past five years and examines the digital strategies adopted by e-commerce companies to improve  operational efficiency and customer service. Operational efficiency and customer service. The study highlights the contribution of leading platforms such as Shopee and Tokopedia, which are use advanced digital marketing tehcniques, user-friendly interfaces and strong security measures to build trust, and strong security measures to build consumer trust and increase engagement. Financial technology (fintech) also plays an important role in supporting e-commerce by enabling transaction role in supporting e-commerce by enabling secure transactions, efficient transactions, and expanding access to financial services. In summary, the growth of combined internet usage, e-commerce, and fintech in Indonesia highlights the country’s significant strides in developing a dynamic digital economy. The country’s significant strides in developing a vibrant digital economy. These advancement are diving economic growth, enhancing financial inclusion, and transform the shopping experience, thereby improving the overall economic well-being of society as a whole in the digital age
 
 

Gojek is a company operating in the transportation sector, Gojek's head office is in Jakarta, Indonesia. Gojek was founded by Nadiem Makarim, an Indonesian citizen who graduated with a Master of Business Administration from Harvard Business School. The scope of this research was carried out on consumers who use Gojek services in the Surakarta area. The aim of this research is to analyze the significance of the influence of price, service and promotion on consumer purchasing decisions for Gojek customers in Surakarta. This research is a survey. This type of data uses quantitative data. The data source uses primary data. The population in this research are all consumers who use Gojek services in Surakarta. The number of samples used in this research was 110 people. The sampling technique uses purposive sampling. The data collection technique uses a questionnaire. Data analysis uses descriptive analysis, multiple linear regression test, t test, F test and coefficient of determination test. The research results show that price has no significant effect on consumer purchasing decisions for Gojek customers in Surakarta, service has a significant effect on purchasing decisions in Surakarta and promotions have a significant effect on purchasing decisions for Gojek customers in Surakarta.
 
 

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.

This research aims to examine the impact of using the Paylater application on the lifestyle of people who are still not wise in using the paylater application. This research uses a quantitative approach method with the target population, namely the general public who use PayLater services or have used Paylater before. 114 respondents were selected using a questionnaire method using a Google form to conduct an online survey and collect data. The research results show that people rarely use paylater applications in daily use. Because paylater services have negative impacts, such as getting into debt if you use paylater excessively, then impulsive purchases due to easy access to paylater can encourage unplanned impulse purchases and other losses. And unwise use of paylaters can have a negative impact on people's lifestyles and people's finances. This research contributes to the understanding of the negative consequences of paylater for unwise users. This aims to help paylater service providers to increase education and financial literacy for their users, as well as encourage stricter regulations to minimize the potential for paylater abuse.

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.