Digital transformation has fundamentally changed the structure of the global economy, creating a new paradigm in the tax system that demands a thorough adaptation. This systematic literature review research aims to explore the future of digital taxation in Indonesia through a comprehensive analysis of tax policy challenges and strategies. The research methodology adopts the PRISMA protocol with a systematic search of international and national databases, conducting a strict selection from 309 articles to filter 10 quality journals for in-depth review. The research uses a qualitative meta-synthesis approach to analyze themes, compare policy strategies, and integrate findings across studies. The results of the study reveal that Indonesia's digital economy will reach USD 82 billion in 2023, with a projected USD 146 million in 2025, supported by internet penetration of 221,563,479 users. Key findings show a significant increase in the e-filing system from 68.2% in 2016 to 83.4% in 2022, as well as a positive perception of 70% of Generation Z towards digital tax education. The research identified key challenges including the digital divide, low technology literacy, and regulatory complexity. The conclusion emphasizes the need for a holistic approach that integrates technology, education, and social participation through digital infrastructure investments, inclusive literacy programs, adaptive regulatory frameworks, and multi-stakeholder collaboration to realize a fair, efficient, and inclusive digital tax ecosystem.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.

The aim of the research is to measure the level of financial reporting quality for a sample of banks listed in the Iraq Stock Exchange due to their great importance as they are the main source for making various decisions for users and stakeholders, as their high quality contributes to making sound decisions and increasing confidence in dealing with economic units. To achieve the research objective, the financial data of the research sample, represented by five banks listed in the Iraq Stock Exchange for the period from 2016 to 2023, were analyzed. The accounting conservatism index was used as a proxy for the quality of financial reports according to the (MTB) model, the ratio of the market value of equity to its book value. The results showed a discrepancy between the banks in the research sample in the level of quality of financial reports according to the conservatism index.

This study examines the impact of corporate governance structures on the transparency and accuracy of financial reporting in banking institutions. Using a quantitative research approach, the study analyzes data from 150 banks across 25 countries over a five-year period (2019-2023). Multiple regression analysis reveals that board independence, audit committee effectiveness, and ownership concentration significantly influence financial reporting quality. The findings indicate that stronger corporate governance mechanisms lead to improved financial reporting quality, with board independence having the strongest positive impact. This research contributes to the existing literature by establishing empirical evidence of the relationship between specific corporate governance mechanisms and financial reporting quality in the banking sector, which has implications for regulatory policy and banking governance practices.

In alongside demonstrating how strategic cost management approaches can lower banking risks, the study sought to address the theoretical underpinnings of both banking risks and strategic cost management techniques. as well as identifying the most important measures through which banking risks to which economic units are exposed can be reduced to a minimum by helping to deal with situations in which the future cannot be predicted with certainty and that banking risks arise from the financing side. The study was applied in a sample of banks listed on the Iraq Stock Exchange, and the focus was on commercial banks because of the exposure of these banks to a range of banking risks, the most important of which are credit risks, liquidity, exchange rate and interest rate. These banks also suffer from problems related to operational decisions such as pricing decisions. Strategic cost management techniques are a set of tools and methods that are appropriate to the needs of the modern business environment, which is concerned with cost analysis in a broad framework through its ideal position in order to improve the cost structure and achieve competitive advantage. This was the most significant finding of the research. The research discovered that strategic cost management techniques can help reduce risks and rationalize operational decisions, through which they can respond quickly to customer requirements and provide sufficient flexibility for any Changes that may occur and the delivery of products to them as quickly as possible while adhering to the standards of the modern corporate environment.

This study analyses the production and quality of nest Bird swallows (SBW) in rural and urban areas of Lombok Island, as well as the level of income of SBW breeders. Survey and purposive sampling techniques: this study involved 20 respondents, 10 of each rural and urban. Data was collected through interviews, observation field, and documentation, then explained in a way. Research results show that SBW production and quality in urban areas are taller compared to rural areas, supported by policies and modern technology such as the arrangement of temperature and humidity. Total production in urban areas reached 55,25 kg, while in rural areas, it was 23,8 kg. Feed becomes the primary determinant of This difference. In rural areas, constraints such as predator disturbance and dependence on natural conditions influence production results. Meanwhile?, quality urban nests? are superior. This research provides recommendations for improving the management of SBW cultivation in rural areas through technology transfer, training, and optimal environment management. It can increase the productivity and income of SBW breeders in general and be sustainable.

This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.

The purpose of the current research is to identify the impact of green accounting represented by (activating the accounting system to keep pace with environmental activities (GAKE), Activating the environmental activity measurement system (GAAM), Activating the environmental cost analysis system (GACO), activating the reporting and disclosure system for sustainable environmental performance (GASD)) on electronic accounting activities represented by (system quality, information quality, and service quality) among employees of Al-Ittihad Company for Food Industries Limited in Babil Governorate. This purpose was derived from a main problem that the research sought to achieve, which was (Is there an impact of green accounting requirements on electronic accounting activities at Al-Ittihad Company for Food Industries Limited in Babil Governorate?), for which two hypotheses were developed to address this problem. Therefore, to identify the means to address the research problem, a questionnaire tool was adopted to collect the necessary data for analysis. As (150) questionnaires were distributed, and (142) questionnaires were retrieved by (3) questionnaires, including damaged ones, and (139) questionnaires were valid for analysis, using the program (SPSS & AMOS) data was interpreted and analysed by extracting (mean, standard deviation, stability coefficient, correlation between variables, impact and interpretation coefficient). On the basis of the interpretation and analysis process, the research reached several results, the most important of which is that there is a significant correlation and impact between green accounting requirements and electronic accounting activities. This indicates that by integrating green accounting requirements into the electronic accounting system, companies can accurately measure and evaluate the impact of their activities on the environment. This helps identify areas that need to be improved and helps minimize negative impacts.

This investigate points to analyze the Budgetary Execution of the Mendalo Laut Town Government, Jambi Exterior City Area, Muaro Jambi Rule for the Monetary Year 2020-2023.This think about points to decide the Money related Execution of Mendalo Laut Town utilizing the Decentralization Degree Proportion, Town Budgetary Autonomy Proportion, Town Money related Reliance Proportion, PADes Adequacy Proportion, Use Proficiency Proportion, Use Agreement Proportion, and PADes Development Ratio.This inquire about may be a quantitative expressive study.Using auxiliary information within the shape of the Realization Report of the Town Income and Consumption Budget (APBDes) of Mendalo Laut Town, Jambi External City Area, Muaro Jambi Rule for the 2020-2023 Monetary Year.The inquire about comes about appear that the Budgetary Execution of the Mendalo Laut Town Government based on the Degree of Decentralization Proportion is categorized as exceptionally destitute, the Town Monetary Autonomy Proportion is categorized as Exceptionally Moo, the Town Monetary Reliance Proportion is categorized as exceptionally tall, the PADes Viability Proportion is categorized as ineffectual, the Investing Concordance Proportion is categorized as destitute, and the PADes Development Proportion is categorized as Not Great. Furthermore, the SWOT Examination employments the S-O technique, which utilizes inner qualities to abuse outside openings.