The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005).This result is also consistent with Buseni James's (2023) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers.

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.

Human resource management (HR) in the government sector, especially in the Public Works and Spatial Planning Agency (PUPR) of North Sumatra Province, has a crucial role in determining the effectiveness and efficiency of public services. However, HR management in government agencies still faces various challenges, such as complex bureaucracy, lack of innovation, and employee competency gaps. This study aims to analyze the challenges in HR management and the factors that influence employee performance in order to formulate strategies for optimizing HR management in the government sector. Using qualitative research methods, data were obtained through interviews, document studies, and literature reviews. The results of the study indicate that a rigid personnel system, lack of competency development, and a recruitment and promotion system that is not fully performance-based are the main factors that hinder the effectiveness of employee work. Therefore, reforms are needed in the HR management system, such as improving the recruitment, promotion, and rotation mechanisms of employees, strengthening competency development policies through adaptive training programs, and implementing a performance evaluation system based on objectivity and transparency. With this optimization strategy, it is hoped that employee performance at the PUPR Office of North Sumatra Province can improve, so that public services become more effective and professional.

This study assesses how campaign propaganda affected Nigeria's post-election government and the results of the 2015 presidential election. It examines in detail how ethno-religious campaigns The winning party's policy orientation, the victory of an opposition party, and the rational voting decisions of individuals were all influenced by the messaging of the two main political parties. To accomplish their goal of garnering more votes, politicians from all over the world adorn their language in distinctive ways to give their message more impact and force. Repetition, promise, colloquialism, word coinages, pidginized, and metaphorical language are some ways that rhetoric and propaganda can embody this. The figurative terms' denotative and connotative meanings are examined. It is believed that hyperbole, rhetorical inquiries, and rude remarks are characteristics of propaganda as a subset of this register. Therefore, political actors and foreign interests willingly used the media to disseminate divisive views. and a smear campaign against alleged rivals. Evidence suggests that the winning party has not significantly fulfilled its electoral promises five years after political ascendancy, despite the fact that campaign propaganda containing hate speech and dubious information helped an incumbent lose the 2015 Nigerian presidential election.

This study uses a qualitative methodology and secondary source data to investigate election cheating and its impact on Nigeria's democratic consolidation. It will be examined using historical and content analysis. examination. Nigerian democracy's progress has been severely hampered by election tampering. According to the report, e-election holds enormous promise and might be the solution to voter fraud in Nigeria's electoral system provided it is properly deployed and funded. It starts by looking at the constitutional, legal, and theoretical underpinnings of electronic voting. Second, it examines the real-world obstacles to the adoption and deployment of an electronic voting system in Nigeria by learning from other countries. Nigeria's elections have fallen short of expectations thus far because of a variety of electoral manipulations that have prevented the nation from holding legitimate, free, and fair elections within her political system. In addition to undermining Nigeria's democratic consolidation, election cheating has breached the fundamental human right (right to lives) of a large number of Nigerians. This essay offers some crucial suggestions that could solve the issues of election tampering and explain how those actions can support the need for a democratic atmosphere, which is a need for free and fair elections.

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Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

Digital transformation through Internet of Things (IoT) in warehouse management represents a paradigmatic revolution in contemporary logistics systems. This research comprehensively explores the complexity of IoT implementation, analyzing critical factors influencing digital transformation in storage systems. Utilizing a systematic literature review methodology, the research unveils multidimensional dynamics involving complex interactions between advanced technology, organizational structures, and human resources. Findings indicate that successful IoT implementation requires a holistic approach that transcends mere technological adoption, demanding a fundamental reconstruction of business ecosystems. Key factors include top management support, sustainable infrastructure investment, human resource competency development, and innovation culture creation. The research affirms that digital transformation is not simply a technological project, but a complex strategic journey requiring long-term commitment and sustainable adaptive capabilities. Research implications provide profound insights for academics and practitioners in designing effective digital transformation strategies in warehouse management.

The purpose of this study is to determine and describe quantitative data on the effect of learning discipline on social studies learning outcomes in grade V. This study uses a quantitative approach with a Pre-Experimental Design type of research. The experimental design used is One-Group Pretest-Posttest Design. The population and sample in this study were grade V students with a total of 20 students. The data collection techniques used were observation and testing. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis. The results of this study indicate that the application of learning discipline has an effect on student learning outcomes. This can be seen in the difference in the average number of learning outcomes before applying learning discipline (pretest) of only 54.37. While the average number of learning outcomes after applying discipline (posttest) was 83.43. And the results of the inferential statistical analysis using the t test showed that the t-count value obtained was 7.935. Degrees of freedom (db) = 20 - 1 = 19 with a significance level of 0.05 obtained t table = 2.093. So, tcount > ttable or 7.935 > 2.093, then the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This means that the application of learning discipline has an effect on student learning outcomes in the subject of social studies class V SDN Wadukopa.

This study discusses the history and development of the number system in India and its influence on the evolution of mathematics worldwide. The Indian number system has evolved since the Indus Valley Civilization and has undergone significant innovations, such as the invention of the number zero by Brahmagupta and the development of the place value system, which forms the basis of the modern decimal number system. This research employs a qualitative method with a library research approach, involving the analysis of various written sources, such as books, academic journals, and historical articles on the Indian number system. The findings indicate that the Indian number system has had a profound impact on the advancement of mathematics, particularly after it was introduced to the Islamic world by scholars such as Al-Khwarizmi, who later disseminated it to Europe, making it the foundation of the numerical system used today. Additionally, the Indian number system contributed to the development of various branches of mathematics, including algebra, calculus, and number theory, and served as the foundation for modern technology, including computers and calculators. Therefore, understanding the history of the Indian number system should be reinforced in mathematics education, accompanied by further research on its applications in contemporary science and technology.