The Influence of Tax Understanding and Taxpayer Awareness on PBB Taxpayer Compliance(Case Study in Airgsegas District)
Government work programs to finance national spending and development can be assisted by tax revenue, which is one source of state revenue. In Airgegas District, this study aims to determine the influence of taxpayer awareness and understanding on compliance with land and building taxes. This study used quantitative research methods. Data for this study were obtained from 94 Airgegas land and building taxpayers who completed a questionnaire. Partially, tax knowledge has a significant influence, according to the study results. However, taxpayer compliance is simultaneously significantly influenced by both variables. This demonstrates the importance of tax education for the public in efforts to improve taxpayer compliance.
Copyright (c) 2025 Susan, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
The Role of The Digital Application “Akuntansiku” in Facilitating Financial Reporting For MSMES
In the digital era, technological developments have encouraged various sectors, including Micro, Small, and Medium Enterprises (MSMEs), to digitally transform. However, limited resources and accounting knowledge are major obstacles in digitizing MSME financial records. This study uses a descriptive qualitative analysis method to introduce and analyze the benefits of using the “Akuntansiku” application, an Android, iOS, and web browser-based application designed to facilitate MSMEs in preparing digital financial reports. The study results show that this application can improve the efficiency, accuracy, and security of MSME financial data. The use of “Akuntansiku” supports real-time recording, reduces human error, and simplifies the preparation of financial reports. With proper training, this application can improve digital literacy and managerial capacity of MSMEs in financial management.
Copyright (c) 2025 Rohmana Fitria Ningtyas, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Operational Cost Control in Increasing Profits in Car Rental Service Companies (Case Study of PT. KLASE AUTO GRAHA)
PT Klase Auto Graha operates serving national companies from various sectors of Banking, Manufacturing, Pharmaceuticals, Chemicals, Oil & Gas. In order to increase profits according to the Company's desires, the Company must be able to prepare good profit planning. This will be determined by a Company's ability to predict how its business conditions will be in the future and predict factors such as operational costs in increasing profits. The purpose of carrying out this analysis is to analyze and find out that controlling operational costs can increase profits.at the vehicle rental service company, namely PT Klase Auto Graha. The method used in this study is the quantitative study used numerical data from the vehicle rental company PT. Klase Auto Graha, which was analyzed to determine high operational costs. The analysis revealed that operational costs significantly increased profits at the vehicle rental company PT. Klase Auto Graha. The magnitude of the impact of operational costs on increasing profits from 2020 to 2024 was investigated.above 1 billion and even reaching a peak in 2024 of 4.7 billion.
Copyright (c) 2025 Risal, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
Forum Group Discussion Improving Business Sustainability: Financial Management Strategies in Home-Based “Kiloan” Laundry Services in Bengkulu Province
In an era of increasingly fierce business competition, financial management is a crucial factor in determining the sustainability of micro-enterprises, including home-based laundry businesses. This study aims to analyze the financial management problems faced by laundry businesses in Bengkulu Province and evaluate the effectiveness of Focus Group Discussions (FGDs) as a strategy to increase business financial management capacity. The method used was a qualitative approach with FGD techniques involving ten laundry businesses from Padang Jaya and Giri Mulya Districts. Data were collected through interviews, participant observation, and documentation. The results showed that the majority of business owners did not have a structured financial recording system, mixed personal and business funds, and did not have reserve funds or long-term financial planning. Through the FGD implementation, significant positive changes occurred: 90% of participants began to separate personal and business finances, all participants implemented daily financial records, and some began to set aside funds for development and formed communication networks between business owners. The conclusion of this study confirms that FGDs are an effective participatory approach in improving financial literacy and the sustainability of micro-enterprises. The implications of this research suggest the importance of community-based training and government support in increasing the capacity of MSMEs, particularly in professional financial management to encourage sustainable business growth.
Copyright (c) 2025 Nadya Khairunisa, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
Analysis of The Home Ownership Credit Provision System at PT BANK TABUNGAN NEGARA IN PADANG CITY
This study evaluates the mortgage (KPR) disbursement system at PT Bank Tabungan Negara (Persero) Tbk (BTN), which plays a strategic role in financing the national housing sector. The main focus is on the alignment between formal procedures in Standard Operating Procedures (SOPs) and their implementation in the field, the effectiveness of credit risk mitigation, and the potential use of data-based predictive technology in debtor selection. The study used a mixed methods approach, using interviews, questionnaires, and document analysis as data collection instruments. The results show significant discrepancies between SOPs and practices in several BTN branches, a weak field verification system, and minimal use of predictive technology such as data mining algorithms in the debtor eligibility assessment process. Furthermore, customer dissatisfaction was found regarding information transparency and understanding of mortgage procedures. These findings indicate the need for systemic reform through the integration of digital technology, staff training, improving customer financial literacy, and strengthening post-disbursement monitoring. This research contributes to the development of more efficient and adaptive housing finance policies.
Copyright (c) 2025 Marlina Farah Mutia, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
Microeconomic Impact Of Online Gambling and Online Loans on Public Purchasing Power
The decline in Indonesian purchasing power over the past five years has been influenced not only by external factors such as the COVID-19 pandemic and global inflation, but also by the dynamics of digital consumption behavior, particularly the rise of online loans (pinjol) and online gambling. This phenomenon is increasingly worrying because it reaches the productive age group, which plays a crucial role in national economic growth. This study aims to examine the microeconomic impact of pinjol and online gambling on public purchasing power using a qualitative, descriptive, documentation-based approach. The data analyzed includes publications from the Financial Services Authority (OJK), the Ministry of Communication and Information Technology (Kominfo), the Statistics Indonesia (BPS), Bank Indonesia, as well as various scientific journals and official reports. The findings indicate that the public's purchasing power index has declined significantly since 2021, in line with the increasing intensity of pinjol use and access to digital gambling. Blocked online gambling content increased sharply in 2023, indicating high public exposure to unproductive consumer practices. Similarly, the surge in the number of illegal pinjol indicates that the public remains vulnerable to the trap of high-interest consumer debt. The economic impact of these two phenomena is reflected in reduced allocations for household productive spending and increased dependence on external financing. This study recommends improving financial literacy, stricter digital regulations, and cross-institutional collaboration in monitoring and enforcement. The implications of this research are highly relevant for promoting consumer protection and microeconomic resilience policies, as well as providing new directions for interdisciplinary research in the fields of digital economics and technology.
Copyright (c) 2025 Farid Alhuda, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of The Implementation Of The Policy on Assesment Of State Property as a Result Of Grant in The National Library Of The Republic Of Indonesia (A Study Of The Phenomenon Of Printed Works and Recorded Works)
One of the functions of the National Library is as a deposit library. In the Regulation of the National Library of the Republic of Indonesia Number 8 of 2023 concerning the Service Standards for Accepting Printed and Recorded Works, it explains that as a deposit library, the National Library has the task of managing the results of the transfer of printed and recorded works including receiving, procuring, recording, processing, storing, utilizing, preserving, and supervising. Accepting printed and recorded works is a form of obligation for publishers and producers to submit the works to the National Library of the Republic of Indonesia. Acceptance of printed and recorded works can also be received in the form of grants, voluntary submissions from donors who provide grants. In an effort to optimize the management of state assets, printed and recorded works resulting from grants must undergo an assessment process. Therefore, the National Library of the Republic of Indonesia has created guidelines for the assessment of state property resulting from library material grants. There is an update of legal products that previously referred to the Regulation of the Head of the National Library of the Republic of Indonesia Number 1 of 2017 and was later changed to the Decree of the Head of the National Library of the Republic of Indonesia Number 91 of 2025. This is the focus of the research, which aims to analyze how the policy of assessing printed works and recorded works resulting from grants as state property is implemented at the National Library of the Republic of Indonesia and to find out the obstacles faced in implementing this policy. To answer these questions, the author uses a qualitative descriptive analysis research method and the data collection methods used are interviews, observations, and document analysis.
Copyright (c) 2025 Dwiky Yanuar Sudiyono, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Competence, Work Discipline, and Job Satisfaction on Employee Performance at the Ministry of Religious Affairs Gorontalo Regency
This study investigates how competence, work discipline, and job satisfaction influence employee performance at the Ministry of Religious Affairs in Gorontalo Regency. Using a quantitative method, data were collected from 50 employees through questionnaires and analyzed with multiple linear regression via SPSS 26.0. The findings indicate that all three factors—competence, work discipline, and job satisfaction—have both simultaneous and individual positive impacts on performance, though the significance varies. The research emphasizes the need to improve these areas to enhance employee performance and offers insights for developing more effective human resource policies in government institutions.
Copyright (c) 2025 Fila Asfiani, Moh Roli Paramata (Author) https://creativecommons.org/licenses/by/4.0
Implementation of Material Flow Cost Accounting in the Wiring Harness Industry (Case Study of PT X in Jepara)
This study aims to determine how the application of Material Flow Cost Accounting (MFCA) can be applied to the wiring harness industry so as to improve its operational performance efficiently and effectively. The method used in this research is qualitative descriptive analysis. This research was specifically conducted at PT X wiring harness industry in Jepara. The findings show that the implementation of MFCA at PT X Jepara has material loss costs consisting of energy costs, system costs and material costs. The author can use this information to manage the material cost of losses incurred by PT X Jepara by creating new products that are useful and have added value selling value.
Copyright (c) 2025 Fitri Nurina Rahayu, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
Evaluation Of Company Financial Performance Using Liquidity and Solvency Ratios In Companies Listed On The Indonesian Stock Exchange
The objective of this study is to evaluate the financial performance of listed companies on the Indonesia Stock Exchange Tbk. Based on the analysis of liquidity ratios and solvency from 2019 to 2023. The data collection method used in this research is a documentation study by collecting theoretical data, including journals and articles that support research materials and financial statement documents available at companies listed on the Indonesia Stock Exchange. The results of the analysis show that liquidity ratios, such as current ratio and quick ratio, at PT Multi Bintang Indonesia Tbk experience unfavorable fluctuations, which indicate the company's inability to meet its short-term obligations because they are below the industry average. In contrast, PT Delta Djakarta Tbk shows better performance because its liquidity ratio is above the industry average, so it is considered capable of meeting its short-term obligations. Meanwhile, solvency ratios such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) at PT Multi Bintang Indonesia Tbk are also unfavorable because they exceed industry standards, indicating an inability to pay off long-term obligations. Unlike the case with PT Delta Djakarta Tbk, whose solvency ratio is below industry standards, so it is classified as healthy and able to meet its long-term obligations. These findings indicate that the financial performance of PT Multi Bintang Indonesia Tbk tends to be unstable and less efficient, in contrast to PT Delta Djakarta Tbk which shows better financial stability and efficiency. Nevertheless, both companies still need to conduct careful monitoring of liquidity and solvency to ensure operational continuity. This analysis is expected to be a reference in making strategic decisions to improve financial performance and maintain a competitive position in local and global markets.
Copyright (c) 2025 Putri Lestari, Ilyas Lamuda, Onong Junus (Author) https://creativecommons.org/licenses/by/4.0
Qualitative Evaluation: Implementation Constraints of Accounting Digitalization of Fish Processing MSMEs in Pacitan, East Java
This study aims to explore the implementation constraints of accounting digitalization among fish-processing MSMEs in Pacitan, East Java, using a qualitative descriptive approach. Data were collected through interviews and observations with selected MSME actors and local government representatives. The findings reveal that the majority of MSMEs have not adopted digital accounting systems due to limited human resources, technological literacy, and infrastructure, particularly internet connectivity. However, a few businesses that have implemented digital systems reported improvements in financial reporting efficiency and decision-making. The study concludes that digital accounting can significantly enhance MSME performance, but greater support through training and infrastructure development is needed to ensure broader adoption.
Copyright (c) 2025 Niken Pramula Ningrum, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
Ethnographic Study: Javanese Philosophy “Remen Lan Mulyo Bareng” In Improving Financial Management of Cooperatives of Bahana Lintas Nusantara
This study aims to analyze the role of the Javanese philosophy "Remen lan Mulyo Bareng" in enhancing financial management within the Bahana Lintas Nusantara Cooperative (BLN) through an ethnographic approach. As a community-based economic entity rooted in Javanese culture, BLN integrates local values and Javanese Philosophy into its financial practices. The findings reveal that the philosophy, which emphasizes collective joy and shared prosperity, underpins transparent, accountable, and participatory financial governance. Ethnographic insights demonstrate that cultural and Javanese Philosophy harmony serves as a foundational element in sustaining cooperative success, affirming that the integration of traditional values with modern cooperative systems is key to long-term viability
Copyright (c) 2025 Franciska Nagi, Devi Kusumawardhani, Wahyu Andrianto (Author) https://creativecommons.org/licenses/by/4.0
Implementation of Income Tax Policy Article 23 at Publishing Company PT Media Pressindo in Yogyakarta
This review aims to provide an overview of examining the understanding and application of Income Tax (PPh) Article 23 at PT Media Pressindo. The application of PPh Article 23 can be reviewed from the understanding related to the process of withholding, depositing, and reporting taxes referring to Law Number 36 of 2008. In this study, an analysis was carried out on evidence of withholding and the Periodic Tax Return (SPT) of Income Tax (PPh) of PT Media Pressindo for 2024. This type of research uses a descriptive qualitative approach, where researchers present conclusions based on information obtained through documents, interviews, and observations of research objects. This method allows researchers to analyze the level of compliance between tax provisions and company policies.
Copyright (c) 2025 Shofiy Cahayani, Devi Kusumawardhani, Wahyu Andrianto3 (Author) https://creativecommons.org/licenses/by/4.0
Profitability Analysis in Evaluating Financial Performance at PT Ramayana Lestari Sentosa Tbk
This study aims to evaluate the financial performance of PT Ramayana Lestari Sentosa Tbk before and during the Covid-19 pandemic by referring to three key financial ratios: Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The analysis focuses on these three primary profitability ratios. The method used is a quantitative descriptive approach with financial ratio analysis techniques based on secondary data obtained from the company’s annual financial statements. The research findings indicate that the company's financial performance experienced significant fluctuations, particularly in 2020, which was affected by the Covid-19 pandemic. During that year, ROA, ROE, and NPM were well below industry standards, reflecting a decline in operational efficiency and profitability. Although there was recovery in the following years, the average of the three ratios over the five-year period remained below the threshold of a healthy industry, with ROA at 6.05%, ROE at 8.36%, and NPM at 12.08%. These findings indicate that the financial performance of PT Ramayana Lestari Sentosa Tbk during the observation period was not optimal and that managerial strategies need to be improved to enhance the effective use of the company’s assets and capital. It is hoped that the findings of this study can provide insight into the impact of the pandemic on corporate financial performance and offer useful information for stakeholders in making more strategic decisions.
Copyright (c) 2025 Anton Wijaya Djahuddin, Nurnaningsih Utiarahman, Roydah Gani (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Green Accounting on Material Flow Cost Accounting in Improving Business Sustainability and Palm Oil Company Value in Indonesia in 2021-2023
This study aims to examine the impact of green accounting on material flow cost accounting in improving business sustainability and firm value. The sample in this study were palm oil companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The total sample amounted to 33 from 11 companies using purposive sampling technique. The data analysis method uses multiple regression and mediation tests using the Sobel-test. Multiple linear regression analysis for the hypothesis of green accounting on business sustainability and firm value (through MFCA). The result showed that green accounting negatively affects MFCA, business sustainability and firm value. While the results of the MFCA test as a mediating variable show that MFCA is not able to mediate the effect of green accounting on business sustainability and firm value in a positive direction.
Copyright (c) 2025 Opril Adil Baene, Wahyu Andrianto, Devi Kusumawardhani (Author) https://creativecommons.org/licenses/by/4.0
Valuation Of Financial Statement Performance Based on Liquidity, Profitability, and Activity Ratios on PT Indofood Sukses Makmus Tbk
This study aims to evaluate the performance of PT Indofood Sukses Makmur Tbk's financial statements based on the analysis of liquidity, profitability, and activity ratios during the period 2019 to 2023. The data collection method used in this research is a documentation study, namely by collecting theoretical data which includes journals and articles that support research materials, as well as financial statement documents available at PT Indofood Sukses Makmur Tbk. The results of the analysis show that liquidity ratios, such as current ratio and quick ratio, experience fluctuations that are not good, reflecting the company's inability to pay off its obligations because they are below the industry average. Profitability ratios, including return on equity (ROE) and net profit margin (NPM), show good with a significant increase, reflecting the success of efficiency strategies. Activity ratios, such as total asset turnover (TATO), and receivable turnover (RTO) show not good because they are below industry standards, therefore, improvement is needed through optimization of asset use. These findings indicate that PT Indofood Sukses Makmur Tbk has unstable and inefficient financial performance. but still need to monitor liquidity, profitability, and activity carefully to maintain operational sustainability. This analysis is expected to be the basis for the company's strategic decision making in improving financial performance and maintaining competitiveness in domestic and international markets.
Copyright (c) 2025 Alfugar, Ilyas Lamuda, Novaliastuti Masiaga (Author) https://creativecommons.org/licenses/by/4.0
Application of E-Filling in Reporting Annual Tax Returns for Individual Taxpayers at the Regional Office of the Directorate General of Taxes of East Java 1
The East Java Regional Office of the Directorate General of Taxes has implemented e-Filing in accordance with existing instructions and does it well and can be understood by taxpayers and does not violate the principle of Self-assessment. Data collection by observing and reviewing directly for taxpayers in reporting their annual tax returns through e-filling. The results of the application of e-filling: for form 1770SS in the Regional Office of DGT East Java I is very easy because most taxpayers who report SPT 1770SS can understand quickly in reporting form 1770SS, for form 1770S in the Regional Office of DGT East Java I is also quite easy. Some taxpayers can understand how to report it because broadly speaking, filling out the 1770S must be the same as the proof of deduction that the taxpayer has, for form 1770 in the Regional Office of DGT East Java 1 is very easy because taxpayers only upload the necessary documents, but taxpayers must also prepare these documents in the e-SPT application in csv (Comma Separated Value) format. The officer also advises taxpayers to use another feature, namely e-form to report the 1770 Annual Tax Return
Copyright (c) 2025 Putra Erlangga, Dewi Urip Wahyuni (Author) https://creativecommons.org/licenses/by/4.0
The Influence Of Village Fund Allocation Management on Community Welfare in Jati Village, Trenggalek in 2023
Financial management at the village level has a very important role in realising sustainable development to improve the welfare of rural communities. Good and efficient management of village fund allocations is a must to ensure the achievement of optimal development goals. This study aims to determine the effect of accountability, transparency, and community participation in the management of village fund allocations on community welfare in Jati Village, Karangan Subdistrict, Trenggalek Regency in 2023.This study uses quantitative methods where data collection is done by distributing questionnaires. The data analysis tools used in this study include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis. Hypothesis testing using the t test and F test. The results of this study indicate that the variables of accountability, transparency, and community participation in the management of village fund allocations partially and simultaneously have a significant effect on community welfare in Jati Village, Karangan District, Trenggalek Regency in 2023.
Copyright (c) 2025 Khamim Reza Ajizi, Wahyu Andrianto, Lusmino Basia (Author) https://creativecommons.org/licenses/by/4.0
The dynamics of the level of Confidence (Religiousity) affect Fraud (Fraud) Among Elite Managers as Decision Maker
East Java is a very large area compared to other regions in Java. In addition, East Java is also ranked second in terms of the largest population in Java. Thus, East Java is a very suitable area for the development of industrial estates. Industrial estates in East Java include factories, warehouses, international airports, and international ports. This also makes East Java considered a suitable area for investment for foreign investors from abroad. In addition, the people in East Java are also known for their religiosity. This religiosity is considered an important factor for companies. This is because, by having religious individuals, it is expected that these human resources can work honestly and not commit fraud. Thus, this concept certainly makes companies interested in investing in East Java, compared to other regions. This type of research is a qualitative case study using discussion group (FGD) technique. The results of the study provide a conclusion that religious beliefs can change if individuals get pressure, thus ignoring their religiosity.
Copyright (c) 2025 Mar’a Elthaf Ilahiyah, Dian Ratnasari Yahya (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Hedonic Shopping Motivation, Sales Promotion and Lifestyle on Impulse Purchases(Case Study on Shopee Consumers in Yogyakarta)
This study aims to analyze the influence of hedonic shopping motivation, sales promotion and lifestyle on impulsive buying in Shopee consumers in Yogyakarta. Data collection techniques were carried out using questionnaires and literature studies. The research method used is a quantitative approach with data collection through questionnaires and literature studies. A total of 99 respondents were selected as research samples. Hypothesis testing was carried out using multiple linear regression analysis with t-test and F-test. The results of the study prove that hedonic shopping motivation, sales promotion and lifestyle partially influence impulsive buying. Simultaneously, these variables influence impulsive buying.
Copyright (c) 2025 Iskandar Hasan Sgr, Sukasmanto (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Cashless Payment Systems, Financial Literacy, and Hedonism Lifestyle on The Consumptive Behavior of Millennial Generation in Bali Province
The modern period of globalization and technological advancement significantly affects how millennials live their lives, where needs play a very important role in humans as economic beings. This study aims to investigate the impact of cashless payment system, financial literacy, and hedonism lifestyle on the consumptive behavior of millennial generation in Bali Province. In this study, the population studied was the millennial generation in Bali Province, which amounted to approximately 1.036.506 people. Due to the large population, the researcher used a margin of error of 10% to take the sample. Based on the Slovin formula, a sample size of 100 respondents was obtained to represent the larger population. The type of research used is quantitative research. Researchers used a questionnaire in data collection. This study uses data analysis methods in the form of multiple linear regression with t-test and F-test. The results of the analysis show that partially the three factors, namely the cashless payment system, financial literacy, and hedonism lifestyle, have a significant effect on the consumptive behavior of the millennial generation in Bali Province. The three variables simultaneously have a significant effect on the consumptive behavior of the millennial generation in Bali Province. Cashless payment systems, financial literacy, and hedonistic lifestyles have an important role in shaping
Copyright (c) 2025 Ni Wayan Tagel Miartini, Sukasmanto (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Implementation of PPH 21 on Civil Servant Salaries Malinau Regency Regional Financial Management Agency According to PP Number 58 of 2023
This study aims to analyze the implementation of Income Tax (PPh) Article 21 provisions for the salaries of civil servants (PNS) of the Malinau Regency Regional Financial Management Agency, especially after the implementation of Government Regulation (PP) Number 58 of 2023. This study was conducted with the aim of finding out how far the implementation of PPh 21 is compared to valid laws and regulations and to identify potential problems that may arise in its implementation. Qualitative descriptive analysis is the methodology used, and involves data collection through observation and interviews. From the findings of this investigation, the Regional Financial Management Agency has implemented all regulations relevant to valid laws and regulations. It is hoped that this study will help improve the quality of tax management at the Malinau BPKD. With good implementation of PPh 21, it will be able to increase tax compliance and have a greater contribution to regional revenue.
Copyright (c) 2025 Lusmino Basia (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Hotel Tax Realization Targets at the Surabaya City Regional Revenue Agency
To study in depth the target and realization of Hotel Tax in the city of Surabaya from 2019 to 2023 and to provide a clear picture of the contribution of Hotel Tax to regional income. This research is qualitative. Data collection methods using observation, documentation and interviews. The results of the study showed that hotel tax has changed since 2019-2023. In 2019 there was an increase of 101,405. In 2021 there was a decrease of 51.80% due to the corona virus that hit the Surabaya area, the contribution of hotel tax given to regional income was still very lacking. In 2019-2020 regional tax revenues were less than 10%, in 2020 the tax contribution to income was only 3.61% this was due to the corona virus, in 2023 it reached the highest compared to the previous year which was 8.01%.
Copyright (c) 2025 Eka Yuliati (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Performance of Big 4 Agency Entertainment Companies Before and During Covid-19 Pandemic(From a Financial and Customer Perspective)
This research was conducted to find out how the performance comparison of entertainment companies (Big 4 Agencies) from the financial perspective and the customer perspective before and during the Covid-19 pandemic. The research sample is 4 large companies, namely SM Entertainment, YG Entertainment, JYP Entertainment, and HYBE from all Agencies population (285 agencies) in South Korea. The secondary data is the form of financial reports and album sales data. The research variables used are financial ratios (profitability, liquidity, solvency, activity) and analysis of physical album sales. Data analysis technique with ratio analysis, descriptive statistics, normality test, and paired sample t-test. The results of data analysis show that there is no significant difference in the 4 financial ratios of the company, there is a significant difference in the company's album sales percentage, and there is no significant difference in the percentage of Big 4 Agency's album sales from total album sales of the entire agency population. From the analysis results, it means that the effectiveness of the company's performance is maintained, both before and during the Covid-19 pandemic
Copyright (c) 2025 Gita Kumalasari, Wahyu Andrianto (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Profitability, Leverage, Media Disclosure, and Company Size on Waste Disclosure in Mining and Oil Palm Plantation Companies on the IDX (2017-2018)
This study aims to analyze the effect of profitability, leverage, media disclosure, and company size on waste disclosure in mining and oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2018. Using a quantitative approach, this study employs multiple linear regression analysis on 96 observations obtained through purposive sampling. The findings indicate that profitability and leverage have a negative effect on waste disclosure, suggesting that companies with higher profits and debt levels tend to limit their environmental transparency. Conversely, media disclosure and company size positively influence waste disclosure, highlighting the role of public communication and company scale in promoting environmental accountability. The results imply that greater transparency in waste management can enhance corporate legitimacy and investor confidence. This research contributes to the discourse on corporate social responsibility, emphasizing the importance of financial and external factors in environmental disclosure.
Copyright (c) 2025 Herlina Indra Widiansi (Author) https://creativecommons.org/licenses/by/4.0
Financial Ratio Analysis to Measure the Performance of Retail Companies in the Supermarket and Minimarket Subsectors Listed on the Indonesia Stock Exchange(2020–2022)
This study analyzes the financial reports of retail companies in the supermarket and minimarket subsector listed on the Indonesia Stock Exchange, focusing on Liquidity, Solvency, Activity, and Profitability ratios. The data, consisting of balance sheets and income statements, are sourced from the Indonesia Stock Exchange for the 2020–2022 period and collected using documentation techniques. The analysis results indicate that PT Indoritel Utama International Tbk has the best liquidity ratio, with an average current ratio of 461% and cash ratio of 23% over three years. This company also exhibits the best solvency ratio, with a debt to assets ratio of 37% and a debt to equity ratio of 37%. Regarding activity ratios, PT Sumber Alfaria Trijaya Tbk has the strongest financial position, with an assets turnover of 305%. In terms of profitability, PT Sumber Alfaria Trijaya Tbk also leads with a return on equity of 20.2% and a return on investment of 6.9%, while PT Midi Utama Indonesia Tbk records the highest return on assets at 17%.
Copyright (c) 2025 Duwi Atika Sari Supriyadi (Author) https://creativecommons.org/licenses/by/4.0
Tax Volunteers for The Country (RENJANI): Tax Awareness Inclusion Program for The Younger Generation
The low awareness of taxpayers to comply with taxes is the biggest problem currently faced by the Directorate General of Taxes (DJP). Education about tax awareness needs to be provided to all citizens, especially through educational institutions. This study was conducted with the aim of increasing tax awareness among the younger generation. This research method uses a qualitative approach. The author can conclude that the Sleman Pratama Tax Office has implemented a Tax Awareness Inclusion Program for the young generation. Tax Volunteers for the Country (RENJANI) is a program that provides opportunities for students to become agents of change in increasing public understanding of the importance of taxes. Through this program, students can develop skills and tax awareness while making real contributions to society. The tax awareness inclusion program also needs to be supported through education, cooperation with universities, media utilization, program development, and early tax introduction. With these steps, it is hoped that the younger generation will have high tax awareness and can contribute to national development.
Copyright (c) 2025 Shofiy Cahayani, I Made Laut Mertha Jaya, Lusmino Basia (Author) https://creativecommons.org/licenses/by/4.0
The Local Wisdom Of ‘Siri Na Pacce’ On The Ethical Practices Of The Accounting Profession
This research examines the role of Siri Na Pacce local wisdom in the ethical practices of the accounting profession in Indonesia. This research was conducted through a qualitative ethnographic approach using the case study method, where data was collected through in-depth interviews with traditional leaders, local communities and accounting practitioners who apply the principles of Siri Na Pacce in their work. The results showed that Siri Na Pacce, as the traditional values of Makassar-Bone, has a significant impact on ethical decision-making in the accounting context. The findings show that these local wisdom principles influence accounting practitioners' attitudes, behaviours, and ethical decisions, especially in terms of maintaining integrity, honesty, and social responsibility. This research also identifies challenges and opportunities in applying Siri Na Pacce values in contemporary accounting practices, as well as providing recommendations for practitioners, educational institutions, and regulators to strengthen the understanding and application of accounting professional ethics based on local wisdom. The results of this study are expected to provide valuable insights for stakeholders in strengthening integrity and social responsibility in accounting practices in Indonesia
Copyright (c) 2025 Serlly Eka Nanda, I Made Laut Mertha Jaya, Wahyu Andrianto, Lusmino Basia (Author) https://creativecommons.org/licenses/by/4.0