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Indonesia as a Muslim majority country has the opportunity to explore the potential for raising public funds through the collection of zakat payments. In the effort to explore this potential, it has been supported by Law Number 23 of 2011 concerning Management of Zakat and Law Number 21 of 2008 concerning...

The current digital era shows high business competition coupled with some changes in consumer behavior, including in the photography industry sector, especially Photobox, especially in big cities where the Fotohokkie company is experiencing a decline in consumers. This research aims to analyze the influence...

The research is conducted on an unsupported by the fulfillment of rights for land rights holders on the construction of the Semarang-Solo freeway in Boyolali. The purpose of this study is to identify the factors that lead the protection of landrights holders in the securing of land for development of...

In the 21st century, as climate change becomes more intense and pronounced, climate displacement has become a problem that cannot be underestimated. Different types of the dilemma faced by climate displacement are analyzed in this article, to promote further climate displacement research to fill up the...

Since The development of digitalization in the current era has an impact on various areas of people’s lives. Changes are very fast, fundamental by messing up the pattern of the old order to create a new order. This era is usually called the era of disruption. Disruption targets inefficient industries...

This study aims to design and develop a model of integrated financial information system based on Google Spreadsheet for Control Effectiveness of Company’s Working Capital. Data were collected using observation, interview and mini experiment. This study shows that the model of the application are very...

The user-generated content (UGC) available on platforms such as Google Reviews not only reflects the visitor experience directly, but also provides insight into aspects of the destination that require attention, such as natural beauty, facilities, and cleanliness. The objective of this research is to...

The article considers the issues related to assessment and management of company value. It justifies the need for applying economic-mathematical modeling for company valuation in order to let companies manage their values. The authors propose models for calculating cash flow based on income and investment...

The purpose of this study was to verify the influence of Mobile Money Adoption and Usage (MMAU) and Digital Consumer Protection (DCP) on Financial Inclusion (FI) among Financial Technology users in Indonesia using the Diffusion of Innovation (DOI) theory and Restricted Access / Limited Control (RALC)...

This paper systematically investigates China’s reform to shift the collection stage of passenger vehicle consumption tax from production to retail and decentralize revenue to local governments. It identifies institutional flaws in the current production-stage taxation model, including tax base erosion,...

The purpose of this study was to verify the relationship between financial literacy and financial inclusion using the DOI and RALC theoretical approaches. In the use of financial technology in Indonesia. The data used is primary data obtained by distributing questionnaires through google form. Data analysis...

In China, where wealth is unevenly distributed, high net worth individuals transfer their assets to offshore trusts. It will lead to widening the social gap between the rich and the poor, destroy the normal tax order. At present, China's offshore trust tax system is incomplete, and the tax supervision...

The Ministry of Education and Culture of Republic of Indonesia recently modified “Profil Pelajar Pancasila” measurements in Merdeka Curriculum in an effort to provide 21st century capabilities in education. Today’s curriculum is simultaneously improved in all areas, particularly thanks to the Project...

Google released the Android 4.3 operating system on July 25, 2013.It ends the situation of manufacturers’ alone definition to Bluetooth 4.0, and supports low-energy technology. With the help of integrated chip CC2540 and mobile application, a low-power and smart Bluetooth scale is realized. Using the...

College students’ mental health problems become a popular topic in higher education these days. Professional mental help-seeking behaviors are significant to college students’ mental health. There are many existing pieces of research about influencing factors on college students’ mental help-seeking...

Based on the preliminary study of the employees of PT. Logitech Saptanugraha through interviews, it was obtained an explanation that employees complete their duties only as limited as their responsibilities without paying attention to other aspects. This research is an observational analytic study with...

A teaching method comprises the principles and methods used by teachers to enable student learning and it also has a significant role in learning activities. In education, we will find many kinds of it. One of them that still used by the teachers is question and answer method. Based on the previous researches...

This paper takes domestic manufacturing enterprises as the research object and studies the impact mechanism and action path of tax incentive policies on the digital transformation of manufacturing enterprises. The study finds that tax incentive policies can promote the digital transformation of manufacturing...

This research aims to analyze the influence of motivation, job satisfaction, and organizational culture on the effectiveness of taxpayer supervision at KPP Pratama South Makassar. Effective supervision plays a crucial role in ensuring tax compliance and increasing state revenue. Using a quantitative...

The transition towards a sustainable workforce is imperative in addressing contemporary environmental challenges. This article explores the integration of green economy principles with the development of green employability skills to foster sustainability in the labor market. Utilizing a literature review...

Augmented Reality (AR) is a medium that can be used to help visualize abstract concepts so they are easy to understand. The purpose of this research is to find out research trends related to AR in Chemistry Learning. The method used is Systhematic Literatute Review. The data collection technique used...

In recent years, with the contribution of Apple Inc., Google and Microsoft, mobile operating systems have made mobile phones much more useful and interesting than ever. Main mobile manufacturers tend to share the technology on mobile operating system to gain competition power, so are the telecom operators....

The results of this study discuss the strategies of local governments in entrepreneurship development that provide opportunities to create empowerment for small and medium enterprises based on on-line, by actively participating in various businesses with new systems and products to meet the needs of...

Wage and salary income, labor remuneration, author's remuneration and royalties shall be calculated on a consolidated basis by the tax year for the resident individuals in the new Individual Income Tax Law. The implementation effect and tax planning changes of the general income tax has received extensive...

Breastfeeding is an activity that a mother must do for her child. The correct way of breastfeeding is the process of breastfeeding by adjusting the position of the mother and baby so that they feel comfortable and the milk comes out smoothly and has good quality. The smoothness of the breastfeeding process...

Culture is one of the national identities so it is important to be preserved throughout time. Cultural preservation can be carried out through activities of integrating culture in learning. Facts in the field show that teachers have not deliberately integrated culture into the learning process due to...

This study aims to examine the influence of financial factors consisting of debt covenant and bonus plan and non-financial factors consisting of tax haven, good corporate governance (independent commissioners, board of directors, and audit committee), and foreign ownership on the decision of transfer...

Modern technological changes (and digitalization in particular) radically change social relations, character of labor and population’s employment. A new model of labor and employment, so-called “Job 4.0”, brings higher requirements to workers’ professional qualifications being applied to all professional...

Economic analysis plays a vital role in policy-making and economic optimization. Traditional economic analysis methods rely on predefined models to fit economic operation data and simulate the economic evolution process, but these methods suffer from insufficient flexibility and scalability. To address...

This research investigates how the tax service quality, vehicle tax socialization, and tax sanctions influence taxpayer compliance, with taxpayer financial conditions serving as a moderating factor. The sample comprised 120 respondents selected through purposive sampling, all of whom were interviewed...

The most state revenue is from the tax sector. The government has tried its best to increase revenue from the tax sector from year to year. However, the development of tax variations by the government must not ignore the principle of equity. Likewise, in the imposition of e-commerce tax, the government...

Covid-19 pandemic outbreak happened in the beginning of the year 2020 but learning should be done on purpose based on the course outline. This study aimed to find out students’ voices according the effect of switching Japanese Kanji and grammar course to online courses during the pandemic. The courses...

Pharmacy service is an unseparated part from the hospital service. The low quality service of pharmacy may decrease the quality of health service in Hospital. The most important factor to increase the service is by increasing the patient satisfaction. The high quality of patient satisfaction may increase...

The article deals with the study of the digital technologies role in optimizing the budget process of Russian Federation. The authors conducted a comparative analysis of information systems and software systems to support the budget process; special attention is paid to the analysis of the main information...

This paper explores the impact of tax incentives on R&D investment by IC firms. As a technology-intensive and talent-intensive industry, the integrated circuit industry is a key industry to promote national economic development. In order to enhance the independent research and development capabilities...

This research aimed to develop a test instrument in identifying misconceptions of three tier skills in junior high school science learning. This study used instrument development model by Mardapi. The data method used a three tier misconception diagnostic test via Google Form. The research was conducted...

Comprehensive review of commercial and legislative practices across countries reveals a variety of enterprise types, including not only corporations but also sole proprietorships, partnerships, and others, available as choices for investors. China has developed systematic legislation regarding commercial...

A new field of research called Green Intellectual Capital (GIC) was founded on intellectual capital. In addition, the company’s level of environmental concern demonstrates the need of including intangible assets in financial reporting. Beyond making money, environmental concerns are now a top priority...

Audio streaming such as podcast is widely used across the globe and now expanding into an industry that worth USD 8 billion. It has become among top audio media consumed and average people would spend a couple hours to listen it daily. This study was conducted in order to find the level of effectiveness...

The emission permit system and carbon quota system should be concurrently implemented for fuel consumption. The emission license is used to distinguish the different uses of automobile. The differential quotas of CO2 emissions are implemented for production or living automobiles, urban or rural users....

The difference in the intensity of local government support determines the impact of environmental regulation on the innovation performance of enterprises. Using the micro-level data of 104 listed companies in the 2011-2015 manufacturing industry, this paper examines how the difference between the intensity...

Cases of bullying that occur in elementary schools are increasing and are enough to attract the attention of world education and psychology experts. Various efforts have been made to reduce the number of bullying behavior. One of them is by creating an Anti-Bullying Program in schools. The purpose of...

Due to the high input and high risk of the biomedical industry, its development is inseparable from the strong support of the government, especially the support of fiscal policy. The direct input of government fiscal funds, fiscal subsidies, government procurement and tax incentives have played an irreplaceable...

A massive bulk of the literature is devoted to the issue of the development of spiritual and moral resilience in youth. However, no study comprehensively analyses this literature and follows up with suggestions and recommendations for different stakeholders. To address the gap, the authors conducted...

The Internet of Things provides efficient and affordable solutions to everyday problems, improving human life quality. In addition, having a safe and secure environment is life-sustaining for all. The concept of a ‘smart home’ has grown in popularity in recent years. A smart home is a set of issues like...

This study aims to determine the level of student behavior towards the use of e-learning. This study uses the Analytical Hierarchy Process method and the help of MS. Excel to process data with a population of students of the Faculty of Economics and Business, the University of Tadulako, and a sample...

The study aimed at revealing the students’ perception and practices on the utilization of screencast feedback in writing class as digital video feedback where lecturers recorded their oral comments and screen-records the point they commented on the screen toward students’ writing draft in the form of...

This paper discusses the effectiveness of the tax payment system using E-Billing. E-Billing is a tax payment method electronically using a billing code. The research locus was conducted at KPP Pratama Bogor, West Java, Indonesia. To assess the effectiveness of taxation applications as an electronic payment...

This study aims to view the inventory drug in the pharmaceutical warehouse of Parungpanjang’s Public Health Centre in accordance with the Management Guidelines from the Directorate General of Pharmaceutical and Medical Devices Development of the Indonesian Ministry of Health in 2010. This is a descriptive...

The global electric vehicle (EV) industry is growing very fast, and China and the United States are the two most important players. This paper focuses on the policies, market systems, and industrial strength that shape EV development in both countries. China follows a centralized, long-term plan. The...