This study aims to analyze the effect of fixed assets intensity, debt levels, sales growth and profitability on tax management. This research uses a quantitative type of research. The data analysis method used in this study is the panel data regression analysis method with eviews 12 software tools. The population of this study is consumer non- cyclicals sector companies listed on the IDX and have released the annual reports during the period 2019-2021. The selection of research samples was based on the non-probability sampling method using a purposive sampling technique. The results of this study concluded that (1) partial fixed assets intensity and debt levels have no significant effect on tax management, (2) sales growth and profitability have a significant effect on tax management, (3) while fixed assets intensity, debt levels, sales growth and profitability have a simultaneous effect on tax management.

This research aims to determine the impact of financial literacy, financial behavior, and quality of learning accounting on consumptive behavior (a case study of accounting students at private universities in Jakarta). The demographic and samples for this study were from Jakarta Private Higher Education Accounting Students, wherein determining the sample, the method used was saturated sampling. The analytical method in this study uses statistical methods assisted by the SmartPLS version 3.0 program. This study's results indicate that financial behavior and the quality of learning accounting have a significant positive effect on consumptive behavior (Case Study on Accounting Students at Private Higher Education Jakarta). In contrast, financial literacy has no significant positive effect on consumptive behavior (Case Study on College Accounting Students Jakarta Private College).

The main of this study examines the long-run relationship between foreign direct investment and infrastructure on economic growth in Lao PDR using time series data from 1995-2020. The empirical evidence of cointegration among the variables in the long run by Autoregressive Distributed Lag (ARDL) bounds test estimates. The empirical results indicate that the FDI variable has a positive and significant impact on the level of Laos’ economic growth in the long run. Similarly, infrastructure variables such as telecommunication, electricity, and air transport play important roles in supporting economic growth in the long run and there are positive and statistically significant impacts at the level. As a result, to achieve the target of sustainable economic growth the government of Laos should attract and sustain more foreign direct investment and improve the infrastructure such as telecommunication, electricity, and air transport to boost economic growth shortly.

Digital transformation has become vital for organizations in order for them to differentiate from competitors providing a competitive advantage in the fast-changing environment they operate. Digital transformation is considered as a radical transformation affecting organization’s products, services, people and processes while improving performance. It is a risky and tremendous challenge for most organizations. Based on a dissertation with the current paper an approach on digital transformation, in a national defense company is attempted. Products and services provided are characterized through high quality standards and a strong culture. Those characteristics are considered a fruitable ground for providing a framework to transform an organization into a digital one. Taking into consideration the above, literature research on digital transformation of organizations and their benefits are provided. The digitalization process is analyzed in order to show the building blocks of transforming the organization into a digital one. However, in order to start such a process, the organization has to have an adaptive high performance organization culture. This is considered as the base to start the digitalization process. In order for the organization to have such a culture, current situation has to be assessed and certain actions to be taken. An assessment of above-mentioned company is presented and actions proposed. It is obvious that organizational digital transformation is inextricably linked with an organizational culture change. The benefits and barriers from such a transformation are shown and finally proposals presented regarding a digital strategy implementation as well as a vision and mission statement for the company.

This observational-review article aims to provide a comprehensive understanding of the role of the Information Technology (IT) sector in empowering women in Bangladesh. The study synthesizes existing literature and secondary data to analyze the historical and current societal status of women in the country, with a specific focus on the IT sector. It explores how the IT sector has contributed to elevating women's social and economic status and identifies the challenges and barriers that women face in this domain. The article also offers policy recommendations at both the national and individual levels to further enhance the role of IT in women's empowerment. These recommendations include policy-level interventions, skill development programs, and awareness campaigns, among others. By addressing these key points, this study aims to contribute to the growing body of literature on women's empowerment in Bangladesh and offer actionable insights for policymakers, industry leaders, and individuals. The study acknowledges its limitations, primarily its reliance on existing literature, which may not capture the most current trends or localized experiences.

The industrial revolution changed the processes and ways of producing an item and reflects the rapid progress in technology. Previously, the production process needed human labor, but then underwent changes, human labor no longer become a priority in production activities because it was replaced by machines and sophisticated equipment that can increase productivity and efficiency in production. Through industrialization, economic activities are increasingly open and free, this is certainly a threat to the state if the products produced cannot compete in the market. In this study, we will discuss the growth of the machinery industry in Indonesia, analyze whether the machinery industry in Indonesia can compete competitively in the world market, how government policies support the industry, and slightly discuss how the industry relates to the concept of green economics. The method used in this study uses descriptive qualitative methods from various reference sources, and quantitative methods using secondary data in analyzing the comparative Indonesian machinery commodities. This study finds that: (1) The growth of the machinery and equipment industry has fluctuated over the past 6 years; (2) Indonesian machine commodities have a comparative disadvantage and have low competitiveness in the global market; (3) Government policies are needed to support the industrial sector; (4) Through the process of industrial development, it is necessary to realize the bill for the implementation of an industry that is advanced, competitive, independent and green.