Budget changes triggered by internal factors intend to realize budget effectiveness and save the budget. Meanwhile, Refocusing Activities and Budget Reallocation (RABR) tends to disrupt budget realization because external factors trigger it. This research focuses on the impact of budget policy during the COVID-19 pandemic in Indonesia. This research seeks empirical evidence of differences in budget absorption, tax revenues, and local revenue before and during RABR. This research contributes to filling the micro research gap regarding RABR policy and becomes a reference for public policy stakeholders. This study uses quantitative methods. Data published by 91 cities for four years, namely two years before RABR (2018-2019) and two years during RABR (2020-2021), were analyzed using descriptive statistics and difference tests. Data for 2022-2023 are also used to test robustness. The results of statistical tests show a decrease in budget absorption, tax revenue, and local original income during the implementation of the RABR policy. The results of the Wilcoxon test statistics for hypothesis testing and robustness tests conclude the same thing, namely that the levels of budget absorption, tax revenue, and local revenue before and during the implementation of RABR are significantly distinct.

Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it. Research MethodsThis study uses a qualitative approach in which the researcher adopts a poststructuralist paradigm, especially Derrida's deconstruction. Research Results and Findings. The practice of deconstructing justice can be seen clearly in discussions on the legal plan at the government level, debates on the legal draft, ratification of laws, judicial review, adoption of accounting standards for assets, attempts by taxpayers to file objections and post-implementation monitoring goals recurring tax amnesty. The accountant also accommodates all of these deconstruction processes and is involved in them, thereby strengthening the concept of justice according to accounting. This study provides a theoretical and practical description of the deconstruction process of universal justice and justice according to accounting in the recurrent tax amnesty policy.

This research aims to explore variables that mediate the influence of business strategy on sales performance in Plant-Based Restaurants (PBR) and the results of exploration are tested empirically using a quantitative approach. The theory of business strategy underlies the conceptual framework between strategy, organizational agility and performance of plant-based restaurants. This research uses mixed research method. The qualitative study (Phase 1) using thematic analysis were followed by a quantitative study (Phase 2) using multiple linear analysis and path analysis. The results of Phase 1 are a conceptual framework and some hypotheses. The results of Phase 2 are conclusions that confirm the results of Phase 1. The overall results conclude that innovation strategy, marketing strategy and organizational agility significantly have a positive effect on sales performance, while low-cost strategies do not significantly have a positive effect on sales performance. In addition, organizational agility significantly mediates the influence of innovation and marketing strategies on sales performance. However, organizational agility only partially mediates the influence of low-cost strategy on sales performance. This research contributes to filling the gap in studies about plant-based foods and beverages connected to economics and business. This study explores the mediating variables between plant-based restaurants' strategy and sales performance.

Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.