Kompas Gramedia (KG) employees increases every year and currently transforming towards digital. Technology utilization is important to improve employee digital experience in order to increases employee performance, one of them by using an internal platform, MyKG. Digital transformation which is conducted related to some features in MyKG, such as integration of KG digital products, onboarding, and the use of QR codes. Digital transformation project (DTP) using a conceptual model of digital maturity models TM Forum & Deloitte. DTP measure the digital maturity of current and future conditions and analyze the business capability. Interviews with stakeholders were conducted to measure current and future condition. The study recommend to developed some features in MyKG to enhance employees’ digital experience. Digital roadmap was created to assist companies in carrying out digital transformation. The outcomes of this research can be used by other company who want enhance employees’ digital experience through their internal platform.

This research is a bibliometric analysis study of accrual accounting in government financial reporting. The purpose of this research is to examine the development of research in this field as a basis for determining the direction of further research. Phenomenon that occurs is the benefits of implementing accrual accounting in government which aims to produce information for decision making, is still a debate. In the previous research, there is no bibliometric analysis on the development of government accrual accounting. The research methodology was carried out with bibliometric analysis conducted on 200 Scopus indexed papers published between 2010 and 2019. The Finding is there are 7 clusters of study areas on government accrual accounting with different levels of theoretical maturity. So research on Government accrual accounting still needs to be researched more deeply at this time regarding the benefits of accrual accounting for decision making.

To know in general the conditions of the foreign exchange market in Indonesia, it is necessary to analyze how much pressure occurs in the foreign exchange market and what factors influence the pressure the most. Understanding the role of domestic and external factors in determining the exchange market pressure have been understudied in recent years. This paper aims to analyzing the degree to which domestic factors (foreign exchange rate, domestic credit, interest rate differential,etc) and external global factors (global liquidity, U.S. monetary policy, and commodity prices) have affected exchange market pressure in Indonesia. With the results of this study, the government and also the monetary authority can make more appropriate policies so as to minimize the occurrence of exchange market pressure in the future. From this research obtained the result that internal factor more affects exchange market pressure than external factor, where the most influential variable is domestic credit.

This analysis is based on the assumption that there are already income disparities that the bonus is not always a good instrument to support one 's success because a manager needs to do a self-actualization factor, by testing a different bonus number for each experimental test as an input for the study, the novelty of this research is. This study used a 2x2 between-subjects design experimental method. The results show that in completing difficult tasks, a low bonus will strengthen the relationship between benefit and danger encounters, while a larger bonus will strengthen the relationship between loss and conditions of danger. It can be inferred on the basis of these findings that incentives are one of the logical factors that motivate someone to perform demanding tasks.

This paper attempts to offer an alternative initial trigger model in developing and shifting informal MSMEs to formal MSMEs. The extant literature on the (i) financial report, marketing, human resources, and financing constraints faced by MSMEs in developing their business and (ii) ICT has been reviewed critically and used to propose an alternative model in developing MSMEs. The paper has developed ICT's Model as a strategy to shift informal MSMEs to formal MSMEs in Indonesia. This model is expected to provide Directorate General of Taxation to meet their liquidity constraint in developing and shifting informal MSMEs. It is also engaged in the involvement of the MSMEs platform based on ICT. The paper is based on conceptual explorations of literature in the area of MSMEs and ICT. This paper is conceptual, so it did not employ any empirical analysis. The findings of this paper will provide the Directorate General of Taxation with an alternative model in developing and shifting informal MSMEs. The present study also has implications for government and policymakers. By involving ICT's, it helps the government to increase the number of formal MSMEs for the higher tax revenue in Indonesia.

The Coronavirus Disease (COVID-19) has become a deadly pandemic in the early 2020. It has caused several changes in society. Social-sustainability dilemmas need to be faced by micro fashion entities during the pandemic. Self-enhancement values, which is based upon egoistic personal values have long been associated with ethical decision making. This study examines the relationship between self-enhancement values and social-sustainability decision making of micro-fashion entities located in Indonesia, as they relate to do donations and sell ethical fashion products during the COVID-19 pandemic. The relationship was measured using Spearman correlation analysis. A significant negative relationship between self-enhancement values and social-sustainability decision making during the COVID-19 pandemic was found. The implication of this empirical result may be used as a basis of considerations for the government to make an online donation platform and regulations relating to ethical fashion products for supporting micro-entities as the main contributor in Indonesian economics.

The ASEAN Economic Integration guide free flow of services, investment capital, goods, and skilled labor in the region. Highlighting the importance of enhancing intra-regional trade, ASEAN member countries need to diversify several potential sectors within regional offers. Moreover, tax policies among member countries may have contributed to the business cycle and reflect regional integration burdens. This paper ambitions is to address and find a correlation between the intensity of economic/trade integration, tax policies, and business cycle in the form of ASEAN Economic Integration. This paper apply data of real GDP, exchange exports and imports, percentage of tax of GDP, and total trade from five sample ASEAN member countries. The intensity of trade volume with the scheme of economic integration and tax policy changes directly bring impact for business actors. Bringing prosperity and new opportunity for growth engine to the region, the challenge remains to ensure the growth is most-likely inclusive.

The emergence of Big Data allows extremely large data sets to be captured and analysed computationally. The existent of e-filling system in Malaysia contribute to a large taxpayers’ information that could be analysed easily by tax authorities. Therefore, taxpayers may have trust issues that will lead to their tax compliance levels. This study aims to examine the impact of trust issues and ease of use of the e-filing system on tax compliance in the era of Big Data Analaytics. Data is collected using online questionnaires. 70 respondents have been analyzed. The results show that taxpayers have significant positive trust of the e-filing and positive perception towards the ease of use of the system. Big Data also have an impact to the tax compliance among taxpayers. These findings are expected to give insight to tax authorities in planning their activities to increase taxpayers’ compliance in the era of big data analytics.

This research aims to analyze the organic food consumption behaviour of the consumers, measured by utilitarian and hedonist behaviour, due to the perceived price effect to trigger consumers’ purchase intention. To address this objective, a quantitative research design has been implemented by distributing the questionnaires. 347 usable data were analyzed by using SEM-based Covariance. The research results show that perceived price has a positive significant effect on utilitarian and hedonist behaviour, and then the utilitarian and hedonist also affect purchase intention. However, purchase intention is directly much more determined by perceived price than utilitarian and hedonic behaviour. Even though, the high price in this research is less barrier, the research results imply that the company management of the organic product must create, offer, and deliver the high quality of the organic products within the competitive price to boost the purchase intention improvement of the consumers.

Tourism has grown into a leading sector in driving the economy both locally and internationally. However, the COVID-19 pandemic came and gave a domino effect on Government’s vital sector, which include the tourism sector. Within these days, turbulent and uncertain environment organizations are susceptible to disruptive events that can undermine stability and security, this much riotous occurrences negatively affect the execution of organizations. Resiliency is the ability of a process to assert its indistinguishability and adjust its crucial structure and function in the look of disruption. And using social capital we argue that networks and resources available to firms complete up their linking to others is also a critical aspect of resiliency. This conceptual study aims to examine the role of Environmental turbulence, Social Capital, and Organizational Resilience, leading to improve tourism SME performance. This research will be conducted for SME in Tourism Sector in Indonesia using PLS-SEM as Methodology.