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Easiness gained from the innovation of technology in a digital world now can reach all levels and generations. The power of social media that comes with the increasing number of people using gadgets also helps the development of features made for entrepreneurs and organizations. Many platforms emerge...

Accountants are professions whose existence is enormously structured on public trust, as an accountant in carrying out their duties need to uphold their ethics. This locate out about was once carried out to determine the affect of love of money, gender and socioeconomic fame on ethical perceptions of...

Realization of English-Chinese Translation on Smart phone platform has been discussed. Recognition processing mainly uses Google OCR technology. Image binarization is used to increase recognition accuracy. Realization of English-Chinese translation depends on local lexicon realized through SQLite database,...

Android is a mobile operating system developed by Google. It is usually used by several smartphones and tablets. The Android System (OS) is an open source, meaning developers can modify and customize the OS for each phone. Despite the fact that the creator of the Android system must have held the copyright...

The goal of entrepreneurship education is to establish solutions that will assist learning, entrepreneurship growth, and entrepreneurial abilities. Students’ perspectives of the attractiveness and viability of business are enriched by entrepreneurship education. In order to examine the publications that...

Purpose – This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management...

This article examines how the United States’ layered industrial policies—the Chip Manufacturing and Manufacturing Information System (CHIPS) incentive, Sect. 48D Advanced Manufacturing Investment Credit, and New York State’s performance-based program—influenced Micron’s investment in high-bandwidth memory...

This study aims to determine the effect of tax socialization, taxpayer morality and the modernization of the tax administration system on the level of individual taxpayer compliance in fulfilling their tax obligations. The research method used in this research is quantitative research methods with primary...

The imposition of hotel taxes on boarding houses needs special attention because the imposition of taxes equivalent to hotel taxes is considered unfair by the community, especially boarding house owners. Local district/city governments as representatives of the state in the regulation regarding the imposition...

This research was conducted to determine the intensification of Land and Building Tax (PBB) collection at District Revenue Office (DISPENDA) of Barru in terms of the aspects of counseling, services, and audits, and to determine efforts to improve the quality of tax collector employees at District Revenue...

The new Environmental Protection Law effectively improves China's environmental governance level but also increases enterprises’ sewage costs and operating expenses, which may increase the incentives for leveraged manipulation behavior. This paper explores the impact of the introduction of the new...

Nowadays, retail business is experiencing a problem due to the advancement of technology. In order to run the operation, retail business has to follow the current technological development, such as starting using the social media to enhance its business scale. This research aimed to reveal the effect...

The article presents the problems of the development of tax legal relations in the context of digitalization. Digitalization has a comprehensive impact on legal phenomena, including tax legal relations, the rights and obligations of participants in tax legal relations, within the national legal systems...

This paper carries out a summary and an analysis by studying ten cases that suitable to subparagraph 1 (6) of article 35 in Tax Administration Law with the empirical analysis method, and finds that tax authorities have different basis of identifying the price to be obviously lower in term of different...

This research examines the effect of taxes on carbon on firms’ carbon emissions. To examine the effect, this research used a manufacturing firm-level dataset from 2012-2019. The data were secondary data collected by Indonesian Statistics. The research did not include 2020 and 2021 because Indonesian...

The development of innovations in the One-Stop Single Administration System (SAMSAT) has a crucial role in improving motor vehicle tax collectibility in Indonesia. This study explores how the application of information technology, such as e-SAMSAT and Mobile SAMSAT services, facilitates the process of...

Marketplaces are vital urban places that foster trade and social engagement, but are often ravaged by fires, resulting in considerable financial losses and endanger public safety. This review the effects of patronage, design, and spatial layout on fire safety in Ghanaian markets from existing literature....

Since the reform of tax sharing system, the scale of local government debt in China has been expanding, which has attracted more and more attention. Many scholars have studied the causes of debt scale expansion. This paper mainly combines the micro level and macro level, and studies the relationship...

This paper tries to see the repudiation of the ‘Minangkabau Bible Translation App’ in Google Play platform by Minangkabau society. By using the translation theory of Eugene Nida and Charles R. Taber that mentioned the religious affiliation in a language is one of the sociological levels of language....

The purpose of this research in general is to describe the learning of speaking skills of students of the Indonesian Education Study Program, Faculty of Teacher Training and Education, University of Bengkulu. The specific purpose of this research is to become the basis for policy making on the use of...

This study using the data from June 20, 2024, to December 19, 2024 Google, investigates the application of the AMIRA model to predict future trends in Google’s stock prices. Google, a subsidiary of Alphabet Inc., is a global technology leader whose stock performance reflects market dynamics influenced...

The impact of the Corona Virus Disease (covid-19) pandemic has reduced the stability of the world economy. One of the most common phenomena is the decline in performance during the COVID-19 pandemic. This research is a bibliometric visualization by taking journals through the publish or perish application...

Cloud computing is now the most popular research field. Many IT giants have built their own cloud computing infrastructure like Google App Engine, Amazon Web Service, Microsoft Azure, as well as many other open source cloud computing platforms. However, there are several issues with existing cloud computing...

The study is aimed at determining and analyzing the community participation in paying the Rural and Urban Land and Building Tax in Mekarmukti, Cisaga District, Ciamis Regency. To achieve the objective, the study employed qualitative method in which the sample was drawn using purposive sampling technique....

Tourism development in Lampung province has been developing rapidly and the need for English communication skills at the tourism workplace is highly required due to a lot of visitors are foreigners. The state Polytechnic of Lampung has opened a new program study of tour and travel to support the government...

In today's digital epoch, the confluence of politics, public engagement, and technology is pronounced, with social media platforms playing a transformative role in political discourse and diplomacy. Employing a Systematic Literature Review (SLR) methodology rooted in the “Public Diplomacy and Soft...

The paper investigates the classical transportation problem under carbon emissions policies (carbon cap, carbon tax, and cap-and-trade). We develop a firm’s optimal total transportation cost formulation which helps the firm to consider the impact of policies and calculate the total transport cost. We...

This paper explains the strategy of implementing blended learning with Google Classroom in the Covid-19 pandemic era in improving the learning independence and critical thinking skills of students in the PPKn (civic education) Lesson Planning course in Higher Education. The research subjects were the...

This descriptive quantitative research aims to reveal student learning creativity through social life experiences. The research sample was selected purposively by considering that the research process must be carried out quickly, data collection should not be done physically close together, and respondents...

Digital reading is part of English as a foreign language (EFL) students’ academic activity in this digital era. Exploring the practices of academic digital reading and the challenges the students face are the purposes of this qualitative study. The participants were the undergraduate EFL students in...

This article presents a systematic literature review on the ethical challenges posed by artificial intelligence (AI) agents in marketing, with a focus on systemic biases such as racial discrimination. The review identifies significant gaps in scholarship, including limited regional scope and a lack of...

A human is the goal, the tool the incentive and the resource of territorial development in socially oriented systems. The regional differentiation is quite strong, due to a large size of the country and an uneven distribution of population in agglomerations. As an indicator of the role and the contribution...

Savings activities are very important to be instilled early by their parents so that good saving behavior can be formed and developed in children from a young age to adulthood. the formation and development of saving behavior in a person will make it easier for individuals to manage their finances well.The...

This research was conducted due to some teachers’ complaining about their workload. The research was aimed to explore out secondary teachers’ perspective on their workload amid COVID-19 Pandemic. The research was conducted through mixed methods using triangulation design. The research subjects were ninety-eight...

This study aims to find empirical evidence and analyse the effect of leverage, capital intensity, and earnings management on corporate income tax payable with managerial ownership as a moderating variable. The population in this study are manufacturing companies listed on the IDX during the 2018-2022...

In the process of enterprise operation, due to its complex business activities, there may be certain enterprise risk problems, such as tax issues. With the increasing openness of our country and facing more and more enterprises in the market, our enterprises need to deal with more and more problems and...

Global climate governance increasingly relies on carbon pricing mechanisms to achieve emission reduction targets. As of 2024, 75 carbon pricing policies have been implemented globally, covering 24% of greenhouse gas emissions. As the largest carbon emitter, China launched its national carbon market in...

Spirituality is more acknowledged as an important aspect of practice counseling, but its integration into practice Still faces conceptual and practical challenges. This article aims to examine proof of the empirical role of spirituality in counseling with a focus on three questions: (1) how an integrated...

The purpose of this study was to determine the role of dropship on student entrepreneurship interest. It is important to understand how students shape their entrepreneurial interests because these interests can be the single best predictor of actual entrepreneurship. This research was conducted in June-July...

Various designs of online learning, such as full online and hybrid learning, were used during the COVID-19 pandemic. The pandemic has subsided, and the government has decided to implement offline education in schools and colleges. This study aims to analyze students’ and lecturers’ experiences with online...

The purpose of this study is to examine the meaning of tax for the “Z” generation represented by students, especially final year students at the non-economic faculty of Ganesha Education University. Investigating the significance of this tax is unquestionably critical for increasing tax awareness. This...

Social networking was first intended to be entertaining. It is currently used as a more important topic, particularly as a platform for commercial promotion. One sector that uses social media as a marketing tool is the fashion industry. In Indonesia, online buying for apparel has become more commonplace...

Tax incentives are used as spatial planning controllers when a person or a legal entity could utilize a space according to the plan by the Regional Government. The norm conflict occurs when the national strategic project gets the opportunity to receive fiscal incentives in the form of tariff adjustments...

In general, telegram is known as an application for exchanging messages. But on the other hand, telegram is also widely used because of bot features such as video and audio downloaders from other platforms, as a movie watching application with the channel feature, and there are also features that are...

Based on the theoretical mechanism of digital economy and tax deviation, an evaluation system is constructed, and using the balanced panel data of 41 cities in the Yangtze River Delta (YRD) region from 2011 to 2021, the following conclusions are drawn through the regression of two-way fixed-effects model:...

Aesthetic innovation is crucial for significant general and SMEs in the food industry. Furthermore, it can be emphasized that aesthetics is necessary for building a product’s image, strength and identity to face such dynamic business competition. On that basis, this study aims to determine the aesthetic...

Artificial Intelligence (AI) is a process for shaping human thinking styles so that they can design machines to behave like humans or also known as Cognitive Tasks, namely from information data that has been programmed to make machines able to do work like what humans are doing automatically. The research...

The use of technology in the classroom has become a vital element in meeting the demands of the 21st industrial revolution. This study presents second-year students teachers’ experiences of utilising ChatGPT in the teaching and learning of Economic and Management Sciences. The study falls within an interpretive...

Since the pandemic, unemployment has always been a concern in the United States. The aim of the paper is to use big data to predict unemployment in the U.S. Based on results from correlation matrix and OLS regression, I conclude that the Google Trend Index is a helpful reference to understand the situation...

Generative Artificial Intelligence (Gen-AI) in the education sector is burgeoning with potential, but gaps in the literature remain. Assessing pre-service teachers’ knowledge and competencies in utilizing GEN-Gen-AI, along with factors affecting these and their perceptions towards GEN-Gen-AI, is essential....