Jati

Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and Building Tax (PBB-P2) in Pangkalpinang City. Sixty-five taxpayers participated in a quasi-experimental pretest–posttest intervention that included neighborhood discussions led by community leaders and reminders of social and administrative sanctions. Compliance rose after the intervention, as indicated by Spearman's correlation and the Wilcoxon test. The findings indicate that social proximity and perceived sanctions are positively associated with taxpayer compliance, and that community expectations and social norms function as informal social control that complements formal sanctions. These findings imply that integrating community-based and educational approaches with sanction enforcement can enhance local tax compliance, particularly in tightly knit cities like Pangkalpinang.

Accounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition method to automatically classify transaction activities into specific account types, assisting MSME owners in preparing financial reports, and reducing perceived accounting complexity by improving accessibility, usability, and informational value. The research involves alpha version system development, user workshops, system implementation among participant MSMEs, interviews to explore perceptions and experiences, and result interpretation. Findings show that of 12 beta testers, 7 consistently entered data over 4 consecutive months and found the system helpful; 3 found it helpful but struggled with consistency; and 2 were not interested. Nine MSMEs found the system’s information especially useful for understanding cash flow, inventory, and cost of goods sold. Meanwhile, six MSMEs have started using the system's financial ratios to manage business operations. This study contributes by providing a practical technological solution that simplifies accounting processes for MSMEs while offering insights into how web-based accounting systems can reduce perceived accounting complexity and improve the use of financial information for business decision-making.

This study investigates the green skills required by future accountants over the next two decades within the context of the Rempang Eco City development. Employing a qualitative, phenomenological approach, the research captures the perspectives and experiences of key informants through interviews guided by green skills indicators. The data were analyzed thematically using NVivo 15 to categorize and identify core themes. Findings reveal 14 critical green skills, including waste management, planning, procurement and material management, communication, leadership and teamwork, problem-solving and critical thinking, scientific literacy, operations management, monitoring, cognitive capacity, interpersonal and intrapersonal skills, and competencies in data analysis and information exploration. The results highlight that green skills constitute essential competencies for future accountants in advancing sustainable development. Moreover, complementary certifications—such as regional and urban planning or energy auditing—are recommended to enhance accountants’ contributions to sustainability initiatives. This study contributes by identifying and mapping the green skills required by future accountants to support sustainable development, while providing a foundation for the development of sustainability-oriented accounting education curricula and professional certifications.

This study aims to produce creative media for capital market financial literacy in the form of games as a simulation of investment and capital market practices for the younger generation, where the output of this study is expected to be a solution for the limitations of high/vocational school students who want to gain experience investing in the capital market but are hindered by the constraints of insufficient age and do not yet have an income. The method used in this study is research and development (R&D), which uses a 4D development model modified to four stages. It is defined, designed, developed, and evaluated. The research subjects of this study are students of Multi High School (MHS) Batam. The output or result of this study is a prototype of the Creative Media Financial Literacy Capital Market game and a guidebook for using capital market game simulations. The novelty of this study is producing new creative game media as a simulation of investment and capital market practices for the younger generation.

This applied research is a development of previous research, namely the study of the business feasibility of the Jawai Laut tourist village in Sambas Regency, West Kalimantan. The researcher expanded the study by conducting a comparative study of the phenomenological approach to explore the feasibility of investment in two tourist villages in Sambas Regency, West Kalimantan, namely the Jawai Laut and the Piantus Tourist Village. This is to answer the challenges of the novelty of research exploration and support village digitalization for sustainable village economic development. The method used is a combination of the comparative-phenomenological approach. Exploration shows The Jawai Laut Tourist Village meets the investment feasibility criteria for three financial ratios, namely Payback Period (PP), Average Rate of Return (ARR), and Net Present Value (NPV). Meanwhile, the Piantus Tourist Village meets the investment feasibility criteria for two financial ratios: the Average Rate of Return (ARR) and Net Present Value (NPV). Despite some shortcomings, the financial analysis shows that investment in the two tourist villages is feasible. Investors can consider the existence of a promising projection of tourist village income in the future. This reality proves that village communities can manage their regional potential independently without eliminating their region's uniqueness.

The COVID-19 pandemic revealed fundamental weaknesses in healthcare financing systems, particularly in developing countries like Indonesia. Public hospitals faced significant challenges in sustaining operations due to changes in reimbursement policies and the increasing complexity of services, while simultaneously relying on government funding. The absence of a stable and adaptive payment mechanism during the pandemic led to prolonged financial uncertainty. This study examines the financial strategies public hospitals adopt to maintain operational continuity amid changes in the reimbursement scheme for COVID-19 patients. The research was conducted at Universitas Airlangga Hospital using 547 COVID-19 patient claim records and interviews with the hospital's financial manager, which were analyzed through descriptive methods. The findings indicate that hospitals utilized strategies based on internal resources, such as cost reallocation, improved coordination, and integration between medical service units and financial departments, in response to external regulatory pressures. Collaboration between clinical and administrative teams improved cost control and operational resilience during the transition period of payment systems. This study emphasizes the importance of utilizing internal hospital capabilities, including financial systems, governance structures, and interdepartmental synergy, in dealing with policy uncertainty. Hospitals needs to develop responsive and forward-looking financial strategies to cope with public health crises. For policymakers, the findings highlight the urgency of designing reimbursement systems that are responsive, transparent, and based on hospitals' actual needs and the sustainability of healthcare services in the future.

This study examines the application of the 3 Aman Principles, namely Aman Syar’i (compliance with Islamic law), Aman Regulation (compliance with legal standards), and Aman NKRI (commitment to the integrity of the Unitary State of the Republic of Indonesia), together with Good Corporate Governance (GCG) principles at one of the National Zakat Boards (BAZNAS) in Indonesia. A descriptive qualitative method with a case study approach was employed, involving separate interviews with five BAZNAS officials, direct observation, document analysis, and open-ended questionnaires to zakat payers (muzakki). Data validity was ensured through source and technique triangulation. The novelty of this research lies in integrating the 3 Aman Principles, which reflect Indonesia’s distinctive approach to zakat governance, with GCG principles commonly used in corporate governance and recognized internationally. This integration offers a perspective rarely discussed in prior studies. The findings show that compliance and accountability have been effectively implemented, although improvements are needed in financial reporting transparency and strategies to engage potential zakat payers. Theoretically, this study contributes to the literature by demonstrating the synergy of national and international governance principles in enhancing institutional trust. Practically, the results guide zakat institutions in developing governance strategies that strengthen public trust.

This study explores the dynamics of voluntary and enforced tax compliance strategies among individual and corporate taxpayers in the MSME sector in Malang City through the lens of the Extended Slippery Slope Framework (eSSF) and Smart Governance. A qualitative approach was applied using a phenomenological method within an interpretive paradigm. Data were collected through in-depth interviews with MSME taxpayers and triangulated with perspectives from tax officers at the local tax office (KPP Pratama). The findings reveal that enforced compliance is effective only when supported by strong digital systems and consistent monitoring, while voluntary compliance depends heavily on the professionalism, integrity, and transparency of tax authorities in providing services. Digital innovations, particularly the implementation of the CoreTax system, are perceived as both strengthening government authority and building taxpayer trust, thereby positioning Smart Governance as a key enabler for balanced compliance strategies. This research contributes a novel perspective by qualitatively integrating MSME experiences into the eSSF framework, highlighting how trust and power interact within a digital governance context. The insights are useful for policymakers and the Directorate General of Taxes in designing reforms that strengthen MSME tax compliance and enhance the implementation of Smart Governance in Indonesia.

Implementing the Creating Shared Value (CSV) strategy is a new strategy to respond to sustainability issues. The CSV strategy can be used to solve social and environmental problems while creating economic value for companies and society. CSV has been widely applied by large companies, but its understanding and implementation among Micro, Small, and Medium Enterprises (SMEs) in developing countries, especially in Indonesia, are still limited. This study aims to explore SMEs' understanding of the CSV concept, identify driving factors, and uncover challenges and obstacles in implementing CSV in SMEs in Indonesia. This study utilized a case study approach with a semi-structured interview method with 9 SMEs listed on the Indonesia Stock Exchange. The study shows that most SMEs still equate the definition of CSV with Corporate Social Responsibility (CSR), and do not fully understand its strategic potential as an intangible asset as a competitive advantage for SMEs. CSV drivers in SMEs include company competitiveness, economic and social value, and business strategy. However, SMEs face challenges and obstacles in implementing CSV. Lack of expertise and guidelines indicates a lack of knowledge, expertise, and clear guidance in implementing CSV strategically in SMEs. This study emphasizes the importance of CSV integration in SME business strategies and provides theoretical and practical contributions to the development of policies that encourage CSV adoption in SMEs in Indonesia.

This research was conducted to analyze the impact of implementing the Taxable Entrepreneurs (PKP) threshold of IDR4,800,000,000.00. The novelty of this research is using institutional theory, proposing new Value Added Tax (VAT) collection mechanism, and calculating the potential VAT from the threshold revision. This research is qualitative research with a case study approach. This study uses an interactive analysis model. Data was collected in three ways, namely in-depth interviews, qualitative observation, and documentation studies. The Sub-Directorate of VAT Regulations, Services and Other Indirect Taxes was chosen as the research site. There were six sources in this study, namely the Head of Sub-Directorate, Head of Section, Strategic Account Representative, Regional Account Representative, and lecturers. The findings in this research are that the high threshold results in the VAT tax base being eroded; often misused to avoid taxes; and reduced the amount of Tax Invoice data for supervisory activities. Based on research findings, policy makers in the Directorate General of Taxes (DGT) should immediately revise PMK-197/2013 and PMK-164/2023 by lowering the threshold to IDR600,000,000.00 and creating a new VAT mechanism, namely with a margin scheme of 1.1%.

This study aims to explore the environmental costs incurred by Batik Shalempang micro, small, and medium enterprises (MSMEs). This study used a qualitative case study. Three informants were recruited. Environmental cost exploration is identified and classified based on the categories of Hansen & Mowen (2009), including environmental prevention, environmental detection, environmental internal failure, and environmental external failure costs. Data collection procedures included interviews, observation, and documentation. The results of the identification and classification of environmental costs revealed that Batik Shalempang MSMEs have categories of prevention and internal failure costs. The incompleteness of these environmental cost categories is due to Batik Shalempang MSMEs focusing on initial management and waste reduction. In addition, MSMEs that are still micro entities also influence environmental cost expenditures. This study has limitations regarding financial data and records of MSMEs, as well as the knowledge of key informants regarding accounting and environmental costs. The implications of this study highlight the importance of education and outreach in addressing environmental issues and their impact on MSMEs. Additionally, it underscores the significance of basic accounting and record-keeping practices for MSMEs.

This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data collection techniques include field observation, interviews with key informants, primary informants, and supporting informants, as well as documentation. Research findings: accounting practices occur when the pannyori is received by the bride's family. The practice of transparency in pannyori involves recording it, reading it aloud, and having it witnessed by the invited guests, while the practice of accountability in pannyori means returning it if the giver of pannyori holds a celebration. The meaning contained in pannyori within the Akkorontigi tradition is a form of love, a spirit of cooperation, and solidarity. Theoretical implication: expansion of the accounting concept in the sociocultural context. Policy implications: transparency in receiving, recording, and announcing (stating the amount of pannyori) and accountability in returning pannyori. With accounting practices such as accountability and transparency in the management of pannyori, the Akkorontigi tradition remains preserved and relevant in today's era, making it important to sustain.

The research intends to find how to redesign the official travel system which can mitigate the potential risks of inefficiency and fraud effectively by using business process improvement (BPI). The qualitative method is applied and business process improvement adopted as research strategy. The research object is XYZ and data collected from interviews, visits, observation, and documentary. Based on the results, a BPI model design for the official travel business process is created which has implications for increasing control through end-to-end processes by system and increasing business process time efficiency. The results mandate the government should integrate the official travel system with the other systems, including banking sectors, transportation and accommodation providers, and government expenditure system. The publications on how to redesign business process improvement of government expenditure to mitigate potential fraud risks of official travel expenditure system are still rare, whereas it is important to provide recommendations for government how to tackle such risks. Authors expect that the research could deliver contribution in mitigating the potential fraud risks of official travel

Preparing financial and tax reports is challenging for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. It occurs because of a lot of the obstacles they face, like limitations in knowledge, time, and human resources. This study developed a financial reporting and tax calculator application that can be used as one solution for resolving problems faced by MSME actors. So, it is necessary to conduct a feasibility test on the development of this application. The TELOS (Technical, Economic, Legal, Operational, Schedule) approach was applied in this feasibility study with a descriptive qualitative approach. The results show that the financial reporting and tax calculator application “AccounTax” is feasible for development in terms of technical, economic, legal, operational, and schedule. This application can, therefore, be distributed to MSMEs to help with the process of creating financial and tax reports for MSMEs.

This study aims to assess employee perceptions of the work environment in the Bengkulu government sector and its impact on fraud potential, with the aim of developing effective fraud prevention strategies. This study used a qualitative descriptive methodology using semi-structured interviews with government employees in Bengkulu Province. Data were analyzed using content analysis, which offers insight into the nuances of the work environment and its potential relationship to fraud by exploring employees’ subjective experiences and perspectives. The study found that employee perceptions of the work environment in the Bengkulu government sector are related to fraud potential. A conducive work environment and effective internal control are important preventive measures. Factors such as workload, pressure, and leadership behavior significantly shape employee perceptions and influence the likelihood of fraudulent activity. The theoretical implications of this study emphasize the importance of a conducive and ethical work environment in reducing fraud. Practically, these findings highlight the need for policy makers and government administrators to implement stringent internal controls, foster a culture of integrity, and ensure a transparent and merit-based system to minimize fraud and enhance public trust.

This article analyses the disclosure of ESG (Environmental, Social, and Governance) practices in Fast-Moving Consumer Goods (FMCG) companies that are listed on the Indonesia Stock Exchange in 2023. This study employed a descriptive analysis approach to describe the level of ESG disclosure in the Indonesian FMCG sector. The research sample included 20 FMCG companies that are listed on the Indonesia Stock Exchange in 2023. The results showcased that ESG disclosure in Indonesian FMCG companies, based on the Global Reporting Initiative (GRI) Standard, has reached a pretty good level. The average quantity of ESG disclosures was 57.39%, with details of environmental aspects at 51.61%, social aspects at 60.62%, and governance aspects at 60%. These findings reflect that although ESG disclosures in the Indonesian FMCG sector have reached an adequate level, there remains potential improvement, particularly regarding the disclosure of environmental aspects.

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.

Penelitian ini mengimplementasikan arsitektur Alexnet dan Resnet34 dengan teknik transfer learning pada klasifikasi citra penyakit daun kentang. Kentang adalah komoditas penting dalam pertanian global, tetapi sering terkena penyakit seperti Late blight dan Early blight, yang mengancam hasil panen. Penelitian bertujuan untuk mengevaluasi akurasi transfer learning menggunakan Alexnet dan Resnet34 dalam mengklasifikasikan penyakit daun kentang. Kami juga membandingkan waktu pelatihan kedua model. Tujuan penelitian adalah mencapai tingkat akurasi yang tinggi dalam identifikasi penyakit daun kentang untuk membantu petani mengambil tindakan pencegahan yang cepat dan efektif. Kami melatih kedua model selama 16 Epoch dengan batch size 14 dan parameter yang telah ditentukan. Learning rate dan weight decay diatur pada nilai tertentu. Model Alexnet mencapai akurasi 98% dengan waktu pelatihan 82 menit, sedangkan model Resnet34 mencapai akurasi 99% dalam waktu yang sama. Kedua model mampu memberikan hasil identifikasi yang sangat baik pada citra penyakit daun kentang. Penelitian ini penting untuk meningkatkan produktivitas pertanian dan memberikan solusi efisien dalam mengatasi masalah penyakit pada tanaman kentang.

Penelitian ini menguji kinerja metode K-Nearest Neighbor (KNN) dengan dan tanpa Synthetic Minority Oversampling Technique (SMOTE) dalam klasifikasi analisis sentimen pada data Tweet dengan kata kunci "Jokowi" di Twitter. Pengujian dilakukan dengan berbagai variasi presentase data training dan data testing, menggunakan nilai K=3 untuk KNN tanpa SMOTE, serta K=1 untuk KNN dengan SMOTE. Hasil pengujian menunjukkan bahwa metode KNN dengan SMOTE mencapai akurasi tertinggi sebesar 93%, presisi sebesar 100%, dan recall sebesar 85%, sementara KNN tanpa SMOTE mencapai akurasi 82%, presisi 82%, dan recall 98%. Secara keseluruhan, penggunaan KNN dengan SMOTE memberikan kinerja baik dan akurat dalam mengklasifikasikan sentimen pada data Tweet "Jokowi", khususnya dalam mendeteksi sentimen positif. Penelitian ini menyoroti pentingnya mempertimbangkan metode oversampling seperti SMOTE untuk meningkatkan performa KNN dalam mengatasi ketidakseimbangan data pada klasifikasi analisis sentimen di media sosial Twitter.