https://journal.karyakonsultama.com/Sociability/issue/feed 2026-08-19T10:10:32+07:00 Rina Prihatinningsih, S.AP info@karyakonsultama.com Open Journal Systems <p data-start="21" data-end="481"><strong data-start="21" data-end="64">Sociability: Social &amp; Humaniora Journal</strong> is a scholarly journal dedicated to advancing research in the fields of social sciences and humanities through an interdisciplinary approach. Published by the <strong data-start="224" data-end="270">Social Research and Publication Department</strong>, the journal serves as a platform for disseminating high-quality research findings, conceptual papers, and empirical studies that contribute to the development of knowledge in social and humanistic disciplines.</p> <p data-start="483" data-end="828">The journal covers a broad range of topics, including sociology, anthropology, political science, communication studies, education, cultural studies, religious studies, and contemporary social issues. It welcomes research that addresses current societal challenges, social transformation, public policy, and global dynamics affecting human life.</p> <p data-start="830" data-end="1138" data-is-last-node="" data-is-only-node="">Committed to academic excellence and research integrity, all submissions undergo a rigorous peer-review process. Sociability aims to foster scholarly dialogue, encourage collaboration among researchers and practitioners, and promote impactful contributions to the advancement of social and humaniora studies.</p> <p data-start="830" data-end="1138" data-is-last-node="" data-is-only-node=""><img src="https://journal.karyakonsultama.com/public/journals/1/cover_issue_2_id_ID.jpg" alt=" View Vol. 2 No. 1 (2023): SOCIABILITY: Social &amp; Humaniora Journal " /></p> https://journal.karyakonsultama.com/Sociability/article/view/48 2026-06-08T10:19:59+07:00 Merlisye Leasa isyelle@esaunggul.ac.id Agus Munandar agus.munandar@esaunggul.ac.id

<p><em>The implementation of technology in accounting, such as Artificial Intelligence (AI), Machine Learning (ML), Robotic Process Automation (RPA), and cloud-based accounting systems, has had a significant impact by increasing the efficiency, accuracy, and productivity of financial data processing. These technologies enable fast and precise big data analysis, business process automation, and real-time data access that supports strategic decision-making. Furthermore, blockchain enhances transparency and security, strengthening audits and reconciliations. The integration of these cutting-edge technologies not only improves accounting performance but also provides companies with a critical competitive advantage in the digital age.</em></p>

2026-08-19T00:00:00+07:00 Copyright (c) 2026 Sociability https://journal.karyakonsultama.com/Sociability/article/view/51 2026-08-18T23:06:56+07:00 Shafira Nuraini shafira.nuraini@gmail.com Djasmanuddin Djasmanuddin djas.aaykpn@gmail.com Supardi Supardi maspard28@gmail.com

<p><em>This study aims to analyze the effectiveness of hotel and restaurant tax revenues and their contribution to the Locally-Generated Revenue (PAD) of Bantul Regency during the 2018–2024 period. The study employs a quantitative descriptive method, utilizing primary data obtained through interviews with the Bantul Regency Regional Financial and Asset Management Agency (BPKPAD) and secondary data in the form of Budget Realization Reports (LRA) from the same agency. The results indicate that the overall effectiveness of hotel and restaurant tax collection falls into the "highly effective" category, despite a decline experienced during the COVID-19 pandemic. Nevertheless, the contribution of these two taxes to Locally-Generated Revenue (PAD) remains relatively low. This highlights the need to improve the quality of tax management and collection while simultaneously strengthening taxpayer awareness. These findings are expected to serve as a basis for the local government to formulate more adaptive and effective policies to sustainably optimize local tax revenues.</em></p>

2026-08-19T00:00:00+07:00 Copyright (c) 2026 Sociability