Purpose: of this study is to investigate the perception of convenience, the perception of usefulness, and taxpayer compliance with the use of e-filling in order to obtain variables that have a significant and insignificant effect. Method: uses primary data in the form of a questionnaire which is analyzed using multiple linear regression with a sample of teachers and employees of Yadika SMA/SMK Bandar Lampung. Results: showed that the perceived convenience variable had no significant effect, the perceived usefulness variable had a significant effect and, the taxpayer compliance variable has no significant effect on the use of e-filling. Limitations: of this study are that taxpayers still have difficulty in filling out e-filing, the use of "e-filing has not been able to provide information in the appropriate format required by taxpayers, and taxpayers have not been on time in submitting SPT through e-filling. Contribution: to the field of taxation is that the perception of convenience, usefulness and, taxpayer compliance with the use of e-filling so that the local tax office can make improvements and socialize e-filing in its territory.

Penelitian ini bertujuan untuk meneliti apakah ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit  memiliki pengaruh terhadap ketepatan waktu pelaporan pada perusahaan kode notasi khusus tahun 2019. Metode penelitian deskriptif kuantitatif yang dianalisis mengunakan  regresi liner berganda dengan sampel perusahaan  yang memiliki kode notasi khusus yang terdaftar pada Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa secara parsial ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit  tidak berpengaruh terhadap ketepatan waktu pelaporan pada perusahaan. Kontribusi penelitian ini dapat sebagai bahan pertimbangan para investor dalam pemilihan dan kepemilikan saham serta dapat dijadikan sarana perlindungan kepada para investor yang akan menanamkan saham pada perusahaan tercatat di Bursa Efek Indonesia dengan memperhatikan apakah perusahaan masuk ke dalam kode notasi khusus. Penelitian berikutnya dapat dilakukan pengujian terhadap kinerja perusahaan pada perusahaan yang memperoleh kode notasi khusus.

APBDes is the village government's yearly financial plan, which cover revenue, expenditures, and finance to support village development initiatives. The purpose of this study was to determine the financial performance of the APBDes in Gumuk Rejo Village in terms of efficiency, effectiveness, and independence during the pandemic. This research method is a quantitative research technique with a descriptive approach was employed with a population of 2,064 participants. The sampling approach employs the Isaac & Michael formula, with a total sample size of 323 participants. The data was gathered via a questionnaire, which was sent to respondents via social media. The index analysis approach was employed in the data analysis technique. According to the findings of this study, the Gumuk Rejo APBDes' financial performance is efficient, quite effective, and has high independence. Efficient occurs because the village government can provide easy access to village financial reports for users and there is a high level of community participation in village deliberations, it is quite effective because the distribution of information acquisition regarding the implementation of village fund programs funded from the APBDes used is still low, and it is highly independent because the village fund budget used is right on target distribution.

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses. Keywords: AIS; MSME; Data; Financial.

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.