Financial distress prediction is an interesting topic to be studied because of its significant impact on various stakeholders. Various methods have been developed to predict the company's financial distress. Among the famous models, the Support Vector Machine (SVM) is claimed to be the most successful model in prediction and classification. SVM is a machine learning method that works on the principle of Structural Risk Minimization (SRM) with the aim of finding the best hyperplane that separates two classes in the input space by maximizing the hyperplane margin and obtaining the best support vector. This study applies the SVM model in predicting the financial distress of property and real estate companies listed on the Indonesia Stock Exchange. There were 18 variables of financial ratios used in this study. By Using Principal Component Analysis (PCA) in feature selections there are five variables selected in this study, namely Return on Assets, Return on Equity, Net Profit Margin, Earning Per Share, and Operating Profit Margin. The SVM model is formed by dividing the training and testing data with 10-fold cross-validation and using three kernels: linear kernel, polynomial, and Radial Basis Function (RBF). The best SVM model formed is the SVM model with RBF kernel type with parameters sigma = 1 and C = 1.0 which can predict financial distress with an accuracy value of 82.99% and an error rate of 17.01%.

Assessment of conditions or mistakes is called ethical perception. A person who works as an accountant will make high reservations by sticking to existing ethical standards. Competition is tighter, so the accounting profession must often clash with efforts to stick to ethical standards. The internal auditor's view in assessing an improper act will provide a perception of ethical perceptions for the community related to accountability and transparency. This research was conducted to get the influence of the variable love of money, Machiavellian with gender as a moderator on the ethical perceptions of the people's prekreditan bank internal auditors. The data in the study were collected using a questionnaire method, so that the research data were classified as primary data. This study will use 43 samples and will be analyzed using moderated regression analysis. The results of the study, after going through the data analysis of love of money and Machiavellian, have a negative effect on the ethical perception variable of BPR internal auditors. Gender as a moderating variable assesses the influence the love of money variable on the ethical perceptions of BPR internal auditors while for Machiavellian, gender does not know.

The Government of Indonesia is actively focusing on the growth of Micro, Small, and Medium Enterprises (MSMEs). In today's post-covid digital world, the MSME sector is critical to economic revival. The goal of this research is to improve the digitization of the finance system at The Angkal Fast Boat & Resort Nusa Penida. The Angkal is a tourist MSMEs with different types of business fields, including fast boat business from Bali to Nusa Penida, resorts in Nusa Penida, Water Sport, and other business fields. The complexity of this firm has not been matched by a technology-based finance system, resulting in operational issues that have an impact on business continuity and growth. Therefore, this research aimed at describing ideas and concept in developing a financial system from conventional into digital financial system. The ideas and concepts in developing the financial system covers: 1) MSME requirements analysis, 2) financial system design, 3) financial system development, and 4) system training support. This research is anticipated to give innovations and solutions in the form of ideas and concepts in digitizing the financial system as well as boosting human resource competency in financial system use for MSMEs in The Angkal.

This study aims to analyze the level of education, business scale, accounting training, accounting knowledge, and the use of accounting information in micro, small, and medium enterprises in the Badung district. This research is quantitative in nature, and the data used consists of primary data obtained by distributing questionnaires to MSME actors in the Badung regency. The population of this study comprises all MSMEs registered in the Badung Regency who have paid their annual taxes, amounting to 3,350 MSMEs. The sample for this study was selected through simple random sampling, utilizing the Slovin formula. The results revealed that the level of education, accounting training, and accounting knowledge had a positive effect on the use of accounting information in micro, small, and medium enterprises in the Badung district. However, business scale exhibited a negative effect on the use of accounting information in micro, small, and medium enterprises in the Badung district.

The low knowledge of tax administration in one of the fast boat MSMEs has an impact on several things, including MSME compliance in paying taxes, the accuracy of tax calculations, and the timeliness of tax reporting. This study aims to analyze the effectiveness of tax training as measured by the indicators of reaction, learning, behaviors, organizational results, and cost effectiveness. The method used in this research is descriptive method with a qualitative approach, this research is a field research, involving sixteen (16) informants. Data collection techniques used include observation, interviews, documentation with data analysis techniques, data reduction, data presentation, drawing conclusions and data verification. The results of this study, the training method used is a case study in the form of technical guidance in order to solve real problems related to PPh in fast boat SMEs. Tax training for fast boat SMEs has been effective so that it is expected to contribute to increasing taxpayer compliance which has implications for state revenue. Keywords: Effectiveness; Competency Improvement; MSME taxation; Tax Compliance