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The Journal of Economic and Social Science (JoESS), Volume 1, Number 2, published between March and June 2024, aims to foster connections between ideas, research outcomes, and scholarly investigations from lecturers and esteemed universities across Indonesia. This issue specifically focuses on the domains of accounting and government-social science. Comprising six articles, each has undergone a rigorous editing process to ensure its quality and relevance for academics, practitioners, and policymakers alike. The articles within this publication cover a diverse array of topics, including profit planning strategies pertinent to shrimp farming, analyses of consumer behavior within bus transportation, evaluations of government policies directed at micro, small, and medium-sized enterprises, methodologies for determining production costs, examinations of the influence of tax regulations on taxpayer compliance, and discussions on profit planning rooted in target costing principles.
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