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Rapid advancements in information technology have significantly changed in various aspects of life, including in the fields of economics and investment. Metaverse, a concept of a virtual world that allows for social, economic, and cultural interactions in a digital environment, has emerged as one of...

The objective of this study is to conduct research related to how much influence the interest of accounting students has in the Tax Brevet program and how much the level of motivation influences interest in participating in the tax brevet program. The data that has been collected and the results of tests...

This study aims to describe the indicators of each element of independent character values in 21st century learning in elementary schools. The research was conducted utilizing a systematic literature review approach. The method employed was the Preferred Reporting Item for Systematic Review and Meta-Analytic...

Peer social support plays a crucial role in shaping students’ academic achievement, yet its significance remains underexplored in certain educational contexts. This systematic literature review examines the impact of peer social support on student motivation, cognitive development, and overall academic...

This study aims to describe and analyse: How to Implement Restaurant Tax Policy Number 1 of 2011 especially Restaurant Tax in South Tondano District, Minahasa Regency. This researcher uses descriptive qualitative, with data collection techniques through observation, interviews and documentation. And...

In response to global climate change, according to the policy attributes of carbon taxes and carbon trading, the paper designs two emission reduction scenarios, single carbon tax and the joint use of carbon tax and carbon trading, and builds the computable general equilibrium (CGE) model to simulate...

The Individual Income Tax Law of the People’s Republic of China (“the new Tax Law”), which was formally implemented on January 1, 2019, protects the workers’ rights and interests in the calculation methods and design ideas of individual income tax. This paper will try to analyze concretely how to protect...

This research aimed to acquire an empirical evidence about variables that affect the overall satisfaction of MRT users during Covid-19 pandemic in Indonesia. The Overall Satisfaction variable was measured by using the dimensions of Cleanliness and Safety, Services and Information, with Travel Convenience...

Epoch is a factor that affects the time of training an AI model and affects the accuracy value of the AI model. In this study, hyperparameter tuning of the epoch value was carried out to see the optimization of the resulting accuracy value. The object to be observed is the condition of the fire image...

The most frequent cause of degenerative diseases of the lumbar spine is Lumbar Disc Herniation (LDH), covering 3% of the population. Lumbar Disc Herniation (LDH) can be recovered with conservative treatment, and this can occur due to a spontaneous resorption process in the intervertebral disc tissue....

The Apple’s M1 System-on-a-Chip, a highly integrated processing unit that has all the essential components to a fully-functional computer, has brought lower power consumption in general to buyers in the laptop and desktop markets without sacrificing much performance. This study was aimed to investigate...

Harry Markowitz developed portfolio theory in 1952, and it is a cornerstone of contemporary finance. Its goal is to achieve optimal asset selection within an investment portfolio. As per the notion, traders may achieve the optimal balance between risk and reward by appropriately diversifying their assets...

During the COVID 19 pandemic, the Indonesian government implemented an online learning system. Teachers and students forced to be ready to do online learning. Teachers expected to improve their ability to adapt to online teaching and learning patterns. The training programs and seminars for teachers...

Learning process actually has an important role in improving the quality of education, so that learning is carried out by prioritizing meaning and benefit for learners. This is expected in an effort to create a learning atmosphere that can stimulate the ability of students to explore and explore their...

This study identifies potential fraud schemes, evaluates risk controls, and discusses anti-fraud strategies using a case study of the Directorate General of Taxes in Indonesia, conducted by exploring phenomena related to fraud risk in the scope of business processes. By using fraud triangle theory and...

This research aims to describe teachers’ perceptions of the concept of critical literacy based on critical pedagogy in Sorong district. This research is motivated by teachers’ understanding which is only limited to the traditional concept of literacy, namely reading and writing. There is still a lack...

As mandated in the 1945 Constitution of the Republic of Indonesia, the policies to increase State Revenue through intensification and extensification efforts continue to be carried out, one of which is through Non-Tax State Revenue. Non-Tax State Revenue is expected to contribute to financing national...

The awareness and attitude of consumers towards the use of biodegradable plastic bags are important in minimizing environmental pollution caused by plastic bags usage. Awareness of plastic bags’ harmful effects on the environment helps limit the use of plastic bags and reducing environmental pollution...

This paper aims to analyse the effects of the CBD and several selected housing features on house prices in Chengdu. Sampling is focused on ordinary old housing units. Data were collected from metropolitan Chengdu, China. Utilizing log-linear hedonic techniques, the study suggests a small negative price...

In the increasingly frequent international economic exchanges, investment and financial markets, and increasingly global production and consumption, accounting language, as an internationally-used "commercial language," is increasingly being valued by a large number of information users. The accounting...

Nowadays the Internet has entered various aspects of human life. Seen from the concept of e (electronic), such as e-government, e-commerce, e-news etc. Regarding internet business, obviously very influential on the business environment. Every business that wants to develop must be connected through the...

These problems include (1) the lack of students’ understanding of how to solve math problems and (2) the lack of mathematics learning media. This study examines how fifth-grade students of SD Muhammadiyah 16 Karangasem can solve mathematical problems using a quantum learning paradigm based on digital...

This study aimed to determine the effectiveness, advantages, and disadvantages of using digital platform in learning assessment. The digital platform discussed in this study is Eduprime, a digital platform that is engaged in assessment. This research uses the mixed method. Data retrieval is done by interview...

The increased interest in the Arctic is associated with the strengthening of its importance as a strategic resource base of the Russian Federation, ensuring the solution of the issues of the country's socio-economic development. Harsh northern environmental conditions , the underdevelopment of the transport...

One area that might be exploited as a source of income for the region is the tourist industry. The development program and usage of local tourism resources and potential are anticipated to contribute to economic growth in order to improve local revenue. Based on this, the following problems can be studied:...

in order to improve the management of tax decisions, tax decision support system has been added to the current tax decisions. Its purpose is mainly to analyze the basic data generated in tax decisions, so as to summarize the operation rules and provide more auxiliary information. This paper will study...

Financial performance is one of the dimensions measured of the Regional Public Service Agency. This study aims to analyze differences in financial performance in regional of General Hospital dr. Fauziah Bireuen before and after Regional Public Service Agency. This research uses data of budget realization...

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study...

Green finance has developed rapidly due to the Paris Agreement and people’s growing concern for environmental protection and green development, exerting a profound impact on corporate financing. This study focuses on how green finance affects corporate financing costs and its specific mechanisms. Through...

In the current digital information age, data is increasingly becoming another major resource for world economic development and global cooperation in addition to goods and services. Cross-border flow of data is an important link in the realization of data value. This paper analyses the important roles...

The route of delivering patients using an ambulance is important thing because it relates to a person’s life. It Requires finding an efficient route for patient delivery so that it can facilitate the ambulance journey. In this study, the ambulance route from the public-health centers to the referral...

This study explores how Ghana’s tax incentives for the renewable energy sector align with national efforts to promote youth employment and skills development. While incentives such as import duty waivers, value-added tax exemptions, and corporate tax relief have attracted local and foreign investments,...

The pharmaceutical industry, vital to global health, faces significant environmental challenges due to its energy-intensive processes, chemical use, and waste generation, including the presence of active pharmaceutical ingredients (APIs) in water systems, which contributes to ecological harm and antimicrobial...

This research aimed to develop a test instrument in identifying digital literacy skills in high school physics learning. This study used instrument development model by Mardapi. The data method used a digital literacy test via Google Form. The research was conducted at SMAN 1 Prambanan Klaten, Central...

The literature comparing Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) is gradually increasing as more and more scholars are paying attention to CAPM and APT to illustrate the relationship between return and risk. However, there are few literature reviews in this area. This study...

Of all the communal conflicts in Indonesia after 1998, the religious conflict in Ambon was among the most severe, resulting in deep social segregation between Christian and Muslim communities. Although the conflict eventually subsided and Ambon entered a peace-building phase, Indonesia’s history demonstrates...

tax law course is a course with strong theoretical property, practicalness and timeliness. Most national fiscal revenue comes from tax revenue. Tax revenue is closely related to every one in current society. To be familiar with tax law and able to complete tax handling is the essential requirements for...

Cause of congestion is the number of vehicles passing on limited roads. There are various kinds of negative impacts of congestion, including the loss of time, energy, health, economy, and so on. Free traffic jams such as trains are a solution to traffic congestion, especially in the Greater Jakarta area....

The rapid growth of e-commerce has significantly reshaped the global economy, presenting major challenges to traditional tax systems. This study investigates the key barriers and emerging opportunities in e-commerce taxation within the digital economy using a Systematic Literature Review (SLR) approach....

This study aims to find out the influence of tax entertainment and advertising tax toward local original income in Bandung, using quantitative and descriptive methods and using hypothesis in determining the results. Partially there is influence while advertising tax has no influence. Simultaneously there...

The development of the industrial revolution 4.0 had an impact in all fields including the world of education. Changes in learning models from conventional-based to technology-based (E-Learning) are demands that must be fulfilled to prepare future generations who are able to keep up with the times. Therefore,...

Online teaching due to pandemic Covid-19 significantly impacted to medical education institution. In this study, we described our first experience of using mixed online student assessment methods in the setting of Covid-19 and evaluated student’s perceptions about the examination, as challenges and future...

With the increase of economic, political and cultural exchanges among countries, bilingual dictionaries are indispensable for both translators and language learners. While examples, as the flesh and blood, are essential to dictionary translation because they offer detailed explanations and descriptions...

This study aims to see whether there is a relationship between the intensity of the use of Instagram social media and the consumptive behavior of fashion products in early adulthood. The method used in this study uses a quantitative approach with a correlation to answer the relationship between variables....

The critical need to reduce greenhouse gas emissions, fossil fuel reliance, and promote sustainable mobility is transforming the global transportation industry. Government green subsidies have become important policy tools to spur innovation and speed the adoption of electric vehicles (EVs) and associated...

The problems of face-to-face meetings in Biology classrooms are the lack of flexibility and materials that cannot be accessed anytime and anywhere. Therefore, it needs to be combined with online learning or called blended learning. The purpose of this review is to describe the implementation of online...

The article is dedicated to the study of the features of free economic zones (FEZ) management in the period of the implementation of foreign policy in the PRC in 1978-2016. Based on the analysis of regulatory and legal documents, special scientific and economic literature, 5 stages of state regulation...

The COVID-19 pandemic is not only a health crisis of immense proportion, but it is also an imminent restructuring of the global economy. The impact of the COVID-19 pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the Covid-19 is unlikely....

The spread of corona virus which is well-known as covid-19 in all over the world gives impact to various sectors of life. In the field of education, especially in higher education, learning activities is shifted from face-to-face to online learning. This is intended to prevent the emergence of a new...

This paper aims to analyze the elimination of restrictions on the type of work in outsourcing practices based on Law No. 6 of 2023 from the perspective of worker legal protection. The research method used is normative juridical with a comparative legal approach, using primary legal materials in the form...