The purpose of this study is to advance the information society literature research by examining and developing the adoption of information systems within the Village Financial System (SISKEUDES) to improve the sustainable information society (SIS). The models include the DeLone and McLean model and trust theory, which involves eight variables: system information quality, information quality, service quality, trust in government organizations, trust in technology, usage, user satisfaction, net benefits, and sustainable information society. A survey questionnaire was used, and data was collected from SISKEUDES users in Bali, Indonesia, which were statistically analyzed using Partial Least Square (PLS) to understand the phenomena of Information System (IS) adoption and sustainable information society. The research findings reveal that system information quality, information quality, and trust in technology have a significant impact on usage and user satisfaction, whereas service quality and trust in government organizations do not have such an effect. The usage and user satisfaction variables have a significant effect on net benefits, and they have a significant effect on the sustainability of the SIS. This study’s findings can provide e-government practitioners with deeper insights into how to overcome problems with user satisfaction and increase trust in mandatory e-government services in realizing SIS and the “smart village”.

Purpose: This research examines how Mile Coffee applies strategic management accounting to enhance operational efficiency and financial stability. Method: The research uses a qualitative case study method, with data collected through interviews, observations, and document analysis, validated by triangulation. Results: Findings reveal that value chain analysis, profitability analysis, competitor analysis, and benchmarking improve Mile Coffee's decision-making and business sustainability. Novelty: The study highlights the integration of strategic management accounting in small businesses within the coffee shop industry. Contribution: It offers insights into applying strategic management accounting to support sustainable business practices in Indonesia's competitive market.

Firm value is a fundamental indicator of a company's success in generating shareholder wealth and is often presumed to be influenced by various internal factors, including capital structure and profitability. This study aims to empirically examine the relationship between capital structure and profitability with firm value. A quantitative approach was employed using an associative research design. The study population included all companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a saturated sampling technique, a total of 135 observational data points were initially obtained. After eliminating 12 outlier data points, the final sample consisted of 123 observations. The research utilized secondary data in the form of annual financial statements of the sample companies, which were downloaded from the official IDX website (www.idx.co.id). To test the proposed hypotheses, the data were analyzed using multiple linear regression with the SPSS application. The results show that capital structure does not have a significant relationship with firm value (p-value = 0.064). This finding indicates that, in the context of this study, the company's debt-to-equity composition does not significantly affect its perceived value in the market. However, profitability was found to have a positive and significant relationship with firm value (p-value = 0.003). This suggests that profitability serves as an effective signal for investors in determining firm value, while capital structure does not. In practical terms, company management is advised to focus on enhancing profitability and strengthening business fundamentals, innovation, and good corporate governance as value drivers. Meanwhile, investors are encouraged to conduct a more comprehensive analysis, placing greater emphasis on profitability.

Tinggi maupun rendahnya kesadaran dari masyarakat menjadi faktor penting dalam tingkat penerimaan jumlah pajak dari tahun ke tahun. Tingkat kepatuhan wajib pajak orang pribadi di Kota Singaraja belum mencapai 50 persen dari jumlah WPOP yang terdaftar. Penelitian ini dilaksanakan untuk mendapatkan bukti empiris mengenai pengaruh penerapan self assessment system dan whistleblowing system terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh sanksi perpajakan di Kota Singaraja. Data penelitian dikumpulkan melalui kuesioner dengan responden penelitian adalah WPOP yang terdaftar di KPP Pratama Singaraja. Metode penentuan sampel menerapkan accidental sampling, dengan sampel sebanyak 100 responden. Pengkolektifan data dilaksanakan melalui kuesioner. Teknik kajian yang diterapkan ialah regresi linier berganda dan Moderated Regression Analysis (MRA). Dari perolehan penelitian memperlihatkan bahwa penerapan self assessment system dan whistleblowing system berpengaruh negatif terhadap kepatuhan WPOP di KPP Pratama Singaraja. Perolehan penelitian ini juga membuktikan bahwa sanksi perpajakan mampu memperkuat hubungan negatif dari pengaplikasian self assessment system dan whistleblowing system terhadap kepatuhan WPOP di KPP Pratama Singaraja. Implikasi penelitian ini yakni memperluas pengetahuan di bidang ekonomi maupun akuntansi yang berkaitan dengan perpajakan khususnya mengenai self assessment system, whistleblowing system, dan sanksi perpajakan.

Dalam upaya meningkatkan penerimaan pajak, kementerian keuangan bersama Direktorat Jenderal Pajak saat ini mengajak para generasi muda khususnya mahasiswa dalam meningkatkan pemahaman dan kesadarannya terhadap pajak. Hal ini menyasar pada mahasiswa karena dilihat dari fenomena yang ada terjadi peningkatan pelaku-pelaku usaha muda dari kalangan mahasiswa, sehingga diperlukan tuntunan bagi mahasiswa untuk menyadari kewajiban pajaknya sejak dini. Tujuan dari penelitian ini untuk mengetahui pengaruh pemahaman pajak, sosialisasi pajak, dan norma subjektif terhadap kesadaran pajak mahasiswa pelaku usaha. Penelitian ini dilakukan pada Komunitas Wida Fakultas Ekonomi dan Bisnis Universitas Udayana dengan metode penarikan sampel jenuh sejumlah 43 orang. Pengumpulan data dilakukan menggunakan kuesioner yang disebar secara daring melalui google form. Data yang dikumpulkan kemudian diolah menggunakan Statistical Package for the Social Sciences (SPSS) dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pemahaman pajak dan sosialisasi pajak berpengaruh positif dan signifikan terhadap kesadaran pajak mahasiswa pelaku usaha. Namun, variabel norma subjektif yang dikategorikan menjadi keluarga, dosen, dan kerabat tidak memiliki peran dalam memengaruhi tingkat kesadaran pajak mahasiswa pelaku usaha.