The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

In the dynamic era of globalization, Human Resource Management (HRM) has become key to success for companies in the global market. Global HRM involves an approach that considers global factors such as culture, labor regulations, and market demands. Challenges include adapting to cultural diversity, varying labor regulations, and managing dispersed teams. However, global HRM also presents opportunities, including broader access to global talent. Through detailed analysis, this journal aims to provide valuable insights for HRM practitioners and company leaders in managing human resources in the globalization era. The research method used is qualitative and descriptive, with literature studies as the data source. The research results highlight the importance of global human resource management in achieving organizational goals in diverse global markets. Proposed solutions include flexibility, effective resource management, cultural awareness enhancement, and employee engagement. With the implementation of effective HRM policies, organizations can enhance their performance and achieve their business goals in the global business era
 

Strategi pemasaran Matrik BCG (Boston Consulting Group) digunakan untuk mengetahui tingkat pertumbuhan pasar, dan pangsa pasar relatif. Artikel ilmiah ini berjuan agar pembaca dapat memahami berkaitan dengan Matrik Boston Consulting Group (BCG). BCG matrix adalah matriks yang dirancang oleh grup Boston Consulting pada tahun 1970-an. Ini adalah Matriks yang membantu dalam pengambilan keputusan dan investasi. Ini membagi pasar berdasarkan tingkat pertumbuhan relatif dan pangsa pasarnya dan menghasilkan empat komponen kuadran Cash cow, Stars, Question marks dan Dogs. Produk dapat dikategorikan dalam salah satu kuadran dan strategi untuk produk ini diputuskan dengan tepat. Analisis ini sebenarnya membantu Anda dalam memutuskan entitas mana dalam portofolio bisnis Anda yang benar-benar menguntungkan, mana yang tidak berguna, mana yang harus Anda konsentrasikan dan mana yang memberi Anda keunggulan kompetitif atas yang lain.
 
 

Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again. This study aims to determine the effect of work discipline partially on employee performance at PT. Deli Rubber Industry especially in the R1B section. The method in this study used a quantitative approach and the number of samples taken in this study were 104 respondents, the data collection technique in this study used a questionnaire. Data analysis used multiple linear regression tests with the SPSS 25 program, so that research shows that work discipline partially affects employee performance.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

The purpose of this research is to disclose influence of applicating good corporate governance to profitability in the company food and beverage listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of descriptive research with a quantitative approach. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 14 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021 with a total observational data of 4 years of observation. The data collection technique used is the source of financial statement data using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 25 software tools. The results of this study indicate that the audit committee has no significant effect on profitability. Independent commissioners have a significant effect on profitability. Institutional ownership has a significant effect on profitability. Then the audit committee, independent commissioners and institutional ownership have a simultaneous effect on profitability
 
Keywords : audit committee, independent commissioners, Institutional ownership, profitability, ROA

The company certainly has human resources as managers in organizing, managing and developing a strategic plan for the company's goals. In realizing these goals the most important thing is how the competence and performance of employees in the company. As an effort to improve employee performance, it must be supported by all components and the most important factor is increasing employee competence. The purpose of this theoretical review study is to find out how work competence influences the performance of employees in the company. The method used is a theoretical review by analyzing and comparing existing theories. The result of this theoretical review is that work competence greatly influences employee performance. The effect of competence on performance can be seen from the level of competence which has practical implications in human resource planning. It can be concluded that there is an influence of work competence on employee performance. The performance and effectiveness of employees in carrying out their duties is largely determined by competence. Companies are expected to always improve employee performance through training employees with their respective competency standards. This is because success in a company is influenced by the basic performance of employees obtained from the level of education, abilities and expertise possessed by these employees, so that they can contribute effectively and efficiently to the company.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation.
The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.

This research aims to partially and simultaneously explain the influence of price discounts and business communication on customer loyalty in purchasing Tofu Sticks at the Aqia Kediri Store. This type of research uses quantitative research. Data sources use primary data and secondary data. The sample in the research was 87 customers who purchased Toko Aqia Kediri's Tofu Stick using purposive sampling technique. The analysis techniques used are validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, t test, F test, multiple linear regression analysis, t test, F test and coefficient of determination (R2) test using the SPSS program version 25. The results of this research are that partially the price discount variables and business communication have a positive and significant effect on customer loyalty in buying tofu sticks at the Aqia Kediri Store. Simultaneously, the variables of price discounts and business communication have a significant effect on customer loyalty in purchasing tofu sticks at the Aqia Kediri Store.

This research discusses the implementation of compliance for trade service employees which is being re-implemented for the community in connection with the rise of street vendors in the South Sumatra province. The research method used in this research is a qualitative research method. Qualitative research methods are research methods that prioritize social phenomena and provide evidence that is socially coherent and specific in relation to the cases or phenomena that occur. The problems studied in qualitative research are relatively clearer and easier to understand because case studies prioritize real events that occur in the community. The research results show that the implementation of the level of compliance among trade service employees is still relatively lacking. This is because the trade department is still not specific and active enough to remind the public regarding the trading process within the South Sumatra provincial department which still trades anywhere. The follow-up carried out by the trade service is still relatively in the form of a warning. Apart from that, employees in the area or environment of the South Sumatra provincial trade office are still lacking in implementation regarding the prohibition on carrying out trading actions that can damage public facilities, trade on the street, fill sidewalks and also eliminate the comfort of other people regarding pedestrians.