Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.

This research examines the influence of development policies on community empowerment in rural areas. Using a mixed-methods approach combining quantitative surveys (n=400) across four diverse rural districts with qualitative interviews (n=40) and focus group discussions (n=12), the study identifies key factors affecting the success of empowerment programs. Findings reveal that community participation in planning phases and equitable access to resources (financial, informational, and material) are fundamental determinants of successful rural empowerment. The research demonstrates that development policies are most effective when they: (1) enable genuine participation beyond mere consultation, (2) build on existing community institutions, (3) address power imbalances within communities, and (4) provide appropriate external facilitation. Statistical analysis shows strong correlations between empowerment outcomes and participation in planning (?=0.73, p<0.001) and access to financial resources (?=0.68, p<0.001). This study contributes to the theoretical understanding of empowerment processes and practical knowledge for policymakers and practitioners seeking to design more effective community development interventions in rural contexts.

Coffee wood products, natural pet chews, have emerged as one of the unique export commodities developed by Micro, Small and Medium Enterprises (MSMEs) PT Eco Choo in Indonesia. This article presents a case study on export dynamics in the coffee wood MSME sector, secondary data analysis comes from online news, company website, books and articles. The analysis includes the profile of MSMEs, product characteristics, global market penetration strategies, determinants of success and challenges faced. The findings show that the high global demand for eco-friendly pet products is a major driver. Success relies heavily on the ability to consistently maintain quality, product and service safety, manage raw material supply chains, utilize digital marketing, and comply with destination market regulations.. This case study of the coffee wood sector underlines the potential of a creative economy based on local natural resources, while highlighting the importance of quality standards and global market understanding for MSMEs looking to upgrade.

The metaverse is emerging as a digital ecosystem that is transforming the way people interact, work and do business. However, its rapid growth poses challenges to environmental, economic and social sustainability. This research explores the interplay between linguistics, environmental economics and human resource management (HRM) in supporting sustainability in the metaverse. Using a mixed-methods approach, this research analyses: (1) the role of linguistic strategies in shaping sustainability discourse in virtual environments, (2) the economic impact of green initiatives in metaverse-based ecosystems, and (3) the contribution of HRM in implementing sustainable work practices in the digital world. The results show that strategic ecological communication, economic incentives for virtual carbon neutrality and green HR policies play an important role in achieving sustainability in the metaverse. This study provides insights for policy makers, companies and HR professionals to use the metaverse as an environmentally and socially sustainable space.

The study examines the impact of class culture on Generation Z's apparel purchasing behavior in Guangzhou, focusing on the influence of social media. It highlights how social media platforms are crucial in allowing Generation Z to express their identities and aspirations, revealing the complex relationship between class, status, and consumer habits. The research indicates that social media shapes fashion trends and reinforces the need for social validation through interactions with peers and influencer endorsements. As Generation Z navigates a rapidly changing cultural landscape, their purchasing decisions are significantly influenced by their desire to conform to perceived social norms and values. The findings emphasize that brands need to understand and adapt to the nuances of class dynamics in order to connect with this demographic effectively. It suggests that marketing strategies should prioritize authenticity and relatability, based on insights gathered from a sample of 392 participants in the study.

Porter’s Five Forces, which include Supplier Bargaining Power, Threat of New Entrants, Intensity of Competitive Rivalry, and Buyer Bargaining Power, are crucial factors that companies must consider, as they can have a significant and negative impact on business operations. This approach enables companies to understand and map their strategic position within the industry. By analyzing these forces, MSMEs can identify external factors that either hinder or support their competitiveness. This study employs a quantitative descriptive research method using a survey in the form of a questionnaire. The population in this research consists of 183 individuals, including business owners and employees working at Banana Chips MSMEs in Bandar Lampung. The findings, which examine the influence of Porter’s Five Forces strategy on competitive advantage, indicate that implementing this strategy significantly enhances the competitiveness of Banana Chips MSMEs in Bandar Lampung. Porter’s Five Forces strategy, encompassing industry competition analysis, the threat of new entrants, supplier bargaining power, buyer bargaining power, and the threat of substitute products or services, serves as an essential tool for understanding a company’s position in a competitive market. By applying this strategy, Banana Chips MSMEs in Bandar Lampung can identify market opportunities and challenges, enabling them to develop effective strategic measures to maintain their competitive advantage over rivals. Therefore, Porter’s Five Forces strategy has proven to be highly relevant in fostering competitive advantage within the MSME sector.

In a subset of the Federal Capital Authority (FCDA) Civil Service, the study aims to examine the relationship between job satisfaction, retention, and employee salary. Civil Service, Capital Authority (FCDA) are established by the manner in which employees receive compensation and rewards. Two goals were employed, and two hypotheses were developed to direct the investigation. The research design utilized in the study was a descriptive survey. The 400 Federal Capital Authority (FCDA) Civil Service members were chosen as the population. The study's findings indicate that employee retention significantly affects the Federal Capital Authority (FCDA) Civil Service [F (1, 398) = 11.287; p<0.01] and that job satisfaction and employee compensation are significantly correlated among the FCDA Civil Service [r (398) = -.123: p<0.01]. It was determined that, similar to other nations, the Federal Capital Authority (FCDA) Civil Service in Nigeria acts as the pivot for economic growth; managers of the FCDA Civil Service face several difficulties. They struggle with a high employee turnover rate and discover that their staff members are quitting them without warning on a daily basis. According to the report, the Federal Capital Authority (FCDA) Civil Service management should pay its personnel appropriately for the position they have so that they can carry out their leadership duties successfully and efficiently. All of these suggestions will improve employee performance, which will improve the performance of the organization as a whole. The Federal Capital Authority (FCDA) Civil Service should promote more employee relationships and interpersonal interactions.

Indonesia's computer retail industry is becoming increasingly competitive due to rapid technological advancements and evolving consumer preferences. PT Griyacom, a computer retail company in Bandar Lampung, faces challenges in sustaining its competitiveness amid these market dynamics. This study examines the business strategies adopted by PT Griyacom to enhance its competitive advantage using a qualitative approach with a case study method. Data was gathered through in-depth interviews with company management, direct observations, and document analysis, while data analysis followed the Miles and Huberman model, encompassing data reduction, data presentation, and conclusion drawing. The findings indicate that PT Griyacom has implemented various business strategies, including improving customer service, expanding product diversification, and utilizing digital marketing. However, the company still faces challenges such as intense price competition and the need for greater technological innovation. Based on these findings, this study offers strategic recommendations for PT Griyacom to strengthen its market position by optimizing digital marketing efforts, enhancing operational efficiency, and reinforcing product differentiation.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This research focuses on Kafe Lacosta in Kota Metro, examining its business strategy implementation using the Blue Ocean Strategy approach to navigate the increasingly competitive market landscape. The study aims to explore and evaluate how Kafe Lacosta applies the Blue Ocean Strategy framework to tackle the competition it faces. As competition in the café sector intensifies, business owners are required to adopt innovative strategies to sustain and grow their enterprises. This research adopts a descriptive qualitative method, utilizing data collection techniques such as observation, interviews, and documentation. The analysis is conducted through tools like the Four Actions Framework, the Eliminate-Reduce-Raise-Create (ERRC) grid, the Strategy Canvas, and the Blue Ocean Idea Index. The results indicate that Lacosta MSME has initiated the Blue Ocean Strategy, particularly through product innovation, service enhancement, and promotional activities. Nonetheless, pricing remains a challenge that needs further attention. In general, applying the Blue Ocean Strategy has enabled Lacosta to develop distinctive value propositions to address market competition, especially by offering affordable value to its customers.