This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

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ASEAN is a region with a high level of economic growth. However, ASEAN region is also faced with several important issues in the energy sector such as high energy consumption growth, fossil energy dependency, and fluctuations in energy prices. Energy efficiency is viewed as the proper way to enhance energy security. The concept of energy intensity (ratio of energy consumption per GDP) is used to describe the level of energy efficiency. The objective of the research is to analyze factors that influence energy intensity in ASEAN region. This study uses secondary data in the nine Southeast Asian countries in 2001-2014. This study employs an analysis with Arellano Bond Generalized Method of Moments (GMM) panel data to analyze factors that affect energy intensity. The results of the study find that the variable of GDP per capita and energy prices have a significantly negative effect on energy intensity. The variable of energy consumption per capita has significantly positive effect on energy intensity. The variables of trade openness and foreign direct investment have no significant effect on energy intensity

Formulating post placement empowerment of Indonesian migrant workers policy 73 low-reliance role is academics. Four objectives were positively accepted by all stakeholders, while the remaining four entailed ambiguous acceptance; both positive and negative responses were received. The analysis of convergence and divergence demonstrates that stakeholders tend to cluster according to similarity of interests. The central implication of this study is that education may serve as the driver that is acceptable to all parties, and the role of education should be considered during the formulation of empowerment formulas.

Along with the increase in tourist destinations, hotels also increase, ranging from cheap to expensive ones. The promotion of the hotel was well done. However, the low quality of service resulted in the hotel losing guests. Excellence in the hospitality promotion sector is part of the hotel industry's success. For Muslim-majority countries, one of the influential factors in hotel selection is the Halal brand. This study aims to investigate the effect of Sharia-based hospitality hotels on competitive advantage and tourists' revisiting interest. This study uses the method of the Structural Equation Model (SEM). There were 140 respondents consisting of guests, staff, and managers of Shariah hotels in West Java, Indonesia. The sampling technique used in this research was purposive sampling. Hypothetical testing results showed that Shariah-based hospitality hotels significantly affect competitive advantage and tourists' revisiting interest. The competitive advantage significantly affects tourists' revisiting interests. Shariah-based hotel hospitality's creativity and innovation create superior competitiveness and foster interest in staying again. Shariah hotel marketing is not just advertising in digital media but also paying attention to customer feedback.