This study aims to analyze the effect of the audit committee, independent commissioners and ownership structure on the integrity of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the audit committee has a positive effect on the integrity of the financial statements, the Independent Commissioner has a negative effect on the integrity of the financial statements. The ownership structure has no effect on the integrity of the financial statements. Meanwhile, simultaneously, the audit committee, independent commissioner and ownership structure affect the integrity of the financial statements

The development of hotel taxes and restaurant taxes in the city of Serang in the last 5 years has shown a decline. In the last 2 years, namely 2022 and 2021, there has been a negative trend, aka a decrease in the percentage of revenue realization. This is not the same as data for 2020, 2019 and 2018, which shows a positive trend in its realization. The research method used is a quantitative method using secondary data obtained from the offices of BAPENDA, BPKAD and DINKOP UKM. This study uses 2 macro and micro approaches, namely the macro approach using trend analysis linked to the realization of annual taxes, then the micro approach uses secondary data originating from DINKOP UKM on the basis of calculating multiplying the estimated annual turnover of the taxpayer against the effective tax rate. The analytical tool used is trend analysis based on the time series method. The results of the study show that based on the macro approach, the potential for hotel tax and restaurant tax revenues is projected to be very large, this is in line with the results of the micro approach. This shows that the two types of taxes make a sizable contribution to regional tax revenues, provided that the realization can proceed properly so that the amount of local tax revenue collected is in accordance with projections.

The purpose of this study is to analyze poverty and determine the impact of the Human Development Index (IPM) variable, Gross Regional Domestic Product (GRDP), Regency/City Minimum Wage (UMK) on Poverty in Banten Province with Open Unemployment Rate (TPT) as a Mediation Variable . The analytical tool used is PLS SEM analysis. Based on the analysis of the number of poor people in Banten province in 2021, it still shows a high poverty rate of 6.66%, an increase compared to the previous year. From the results of the study, it can be explained that the variables HDI (X1), GRDP (X2) and UMK (X3) have a direct impact on the Poverty variable (Y) of 99.3%, and the indirect impact on the variables HDI (X1), GRDP (X2) and UMK (X3) through TPT (Z) on the variable Poverty (Y) of 93.6%. Furthermore, the discussion is explained further in this study

The petty cash system is an information system that is included in financial accounting standards that must be applied to the financial management of an entity, including business institutions. The application of a petty cash system will certainly make it easier when conducting transactions that are frequent and have a small nominal value because the use of checks or bank checking accounts is certainly considered ineffective. This study aims to determine how the application of the petty cash system in an integrated Islamic elementary school in the Serang Regency area. The method used in this study is a descriptive analysis method that collects data for interpretation, so as to provide an overview of the objects and problems studied. The type of research used in this study is a qualitative approach. The research population is SDIT which is located in Serang Regency. The results of the study show that financial management at the Integrated Islamic Elementary School in the Serang Regency area is currently still not well managed. This is due to the fact that the petty cash system has not yet been implemented in financial management

This study aims to determine the effect of socialization, knowledge of taxation, firmness of tax sanctions on taxpayer compliance with tax service quality as an intervening variable at KPP Pratama Serang Barat WPOP registered in 2017-2021. The sample selection using a questionnaire survey method with the slovin formula obtained 100 respondents. The tool used in this research is using SmartPLS version 3.0. The results of this study indicate that the socialization variable has no direct effect, but socialization has an influence on the intervening variable. The tax knowledge variable has an influence on the intervening variable and has a direct effect. The tax sanction firmness variable has no direct effect on taxpayer compliance but does affect taxpayer compliance through the intervening variable