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p-Index From 2021 - 2026
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All Journal International Journal of Business and Quality Research
Zulfikar, Pandri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Artificial Intelligence on Public Service Quality in the Tax Service Sector Ilman, La; Kelibia, M. Umar; Raunas, Ide; Harmoko, Harmoko; Giri, Raden; Zulfikar, Pandri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3388

Abstract

The rapid development of Artificial Intelligence (AI) has significantly transformed public sector operations, particularly in the tax service sector. This study aims to analyze the effect of AI on public service quality, focusing on efficiency, accuracy, responsiveness, and taxpayer satisfaction. Using a qualitative approach through a literature review of recent academic studies (2015–2025), this research examines how AI technologies such as machine learning, predictive analytics, and chatbots contribute to improving tax administration services. The findings indicate that AI enhances service quality by automating administrative processes, reducing human error, and enabling faster and more reliable service delivery. AI-driven systems also support data-driven decision-making, which improves transparency and accountability in tax administration. Furthermore, the use of AI-based digital platforms increases accessibility and user satisfaction by providing real-time assistance and personalized services. However, the implementation of AI also presents challenges, including data security risks, system reliability issues, and ethical concerns such as algorithmic bias and lack of transparency. These challenges highlight the need for robust governance frameworks and continuous system evaluation. Overall, AI has a significant positive impact on public service quality in the tax sector, provided that its implementation is supported by appropriate infrastructure, human resources, and regulatory policies. Keywords: Artificial Intelligence; Public Service Quality; Tax Services; E-Government
The Relationship Between Business Licensing and Public Service Effectiveness: A Study on MSMEs in the Service Sector Mulyati, Agustine Susi; Zulfikar, Pandri; Ferdiansyah, Donny; Mustofa, Muhammad Ali; Zainal, Toyib; Majuri, Majuri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3389

Abstract

This study examines the relationship between business licensing and the effectiveness of public services, focusing on Micro, Small, and Medium Enterprises (MSMEs) in the service sector. The research is grounded in the transformation of licensing systems from conventional bureaucratic procedures to digital, risk-based approaches such as the Online Single Submission Risk-Based Approach (OSS-RBA). Using a qualitative descriptive method based on literature review, this study analyzes how licensing reforms influence efficiency, accessibility, transparency, and user satisfaction in public service delivery. The findings indicate that digital licensing systems significantly improve service effectiveness by simplifying procedures, reducing processing time, and enhancing transparency. However, challenges such as limited digital literacy, technological constraints, and institutional coordination issues still hinder optimal implementation. The study concludes that while licensing reform has a positive impact on public service effectiveness, its success depends on supporting factors including human resource capacity, infrastructure readiness, and policy consistency. This research contributes to the discourse on governance reform and MSME empowerment in developing economies. Keywords: Business licensing; Public service effectiveness; MSMEs; Digital governance
The Relationship between Corporate Legal Compliance and Public Service Quality in the Public Sector: A Literature Review Saputra, Adi; Zulfikar, Pandri; Aji, Ibrahim; Mahfudlon, Mahfudlon; Afifah, Yusfika Ely Nur; Wibowo, Dian
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3390

Abstract

This study explores the relationship between corporate legal compliance and public service quality in the public sector through a systematic literature review approach. Legal compliance is recognized as a fundamental element of good governance, ensuring that public institutions operate within regulatory frameworks that promote accountability, transparency, and fairness. At the same time, public service quality reflects the effectiveness of government institutions in meeting citizens’ expectations, often measured through dimensions such as reliability, responsiveness, assurance, empathy, and tangibility. The findings of this review indicate that legal compliance plays a significant role in shaping service quality by establishing standardized procedures, reducing risks of maladministration, and enhancing institutional trust. However, the relationship is not purely linear, as it is influenced by organizational factors such as leadership, institutional culture, human resource capacity, and the integration of digital technologies. While compliance mechanisms such as audits and regulatory controls improve procedural accountability, they may not always guarantee improved service outcomes if applied rigidly. This study concludes that legal compliance is a necessary but insufficient condition for achieving high-quality public services. A balanced approach that combines regulatory adherence with flexibility, innovation, and citizen-centered practices is essential. Future research is encouraged to develop integrative models and empirical analyses to strengthen the linkage between compliance and service quality. Keywords : Legal Compliance; Public Service Quality; Governance; Public Sector
The Relationship Between Cybersecurity and Public Trust in Digital Services: A Literature Review Putri, Cory Kartika; Nuradi, Ahmad; Maulana, Wachid; Agus, Andi Adri; setyawan, agus eko; Zulfikar, Pandri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3391

Abstract

The rapid expansion of digital services has transformed how societies interact with public and private institutions. However, the increasing prevalence of cyber threats has raised concerns regarding data security and privacy, directly influencing public trust. This study aims to examine the relationship between cybersecurity and public trust in digital services through a systematic literature review. The findings indicate that cybersecurity effectiveness plays a critical role in shaping user confidence, particularly in contexts involving sensitive data such as digital payments and online banking. Perceived security, awareness of cyber risks, and institutional responses to cyber incidents significantly affect trust formation and retention. Moreover, trust is not solely dependent on technical security measures but also on transparency, communication, and governance frameworks. The study also highlights that cyber incidents can severely damage trust, requiring structured recovery mechanisms to rebuild confidence. Overall, the literature suggests a strong positive relationship between cybersecurity and public trust, where improved security infrastructure and user awareness enhance trust in digital platforms. This paper contributes to the growing discourse on digital governance by emphasizing the need for integrated cybersecurity strategies to sustain public trust in digital ecosystems. Keywords: cybersecurity, digital trust, public trust, digital services
The Relationship Between Cybersecurity and Public Trust in Digital Services Based on Fintech Lending Applications Harry Sudhana; Dhian Tyas Untari; Syarif, Ahmad; Ardini, Nyayu Maya; Maulana, Muhammad Firman; Zulfikar, Pandri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3392

Abstract

The rapid growth of fintech lending applications has significantly transformed access to financial services, especially in developing countries. These platforms provide fast, convenient, and accessible financial solutions; however, they also raise critical concerns regarding cybersecurity and data protection. This study aims to analyze the relationship between cybersecurity and public trust in digital lending applications through a qualitative literature review. Cybersecurity is a key determinant of trust, as users must share sensitive personal and financial information when accessing digital lending services. Empirical studies indicate that data breaches, unauthorized access, and misuse of personal data significantly reduce consumer trust. Conversely, strong cybersecurity mechanisms such as encryption, authentication systems, and regulatory compliance enhance trust and encourage adoption This paper finds that cybersecurity is not only a technical requirement but also a strategic factor in building sustainable trust relationships between users and fintech providers. Strengthening cybersecurity frameworks, improving regulatory enforcement, and increasing digital literacy are essential to fostering trust in digital lending ecosystems. The study contributes to the understanding of how cybersecurity influences trust and provides insights for policymakers and fintech providers in developing secure and reliable digital financial services. Keywords: Cybersecurity, Fintech Lending, Digital Trust, Data Protection, User Behavior
Co-Authors Adi Saputra Afifah, Yusfika Ely Nur Agus, Andi Adri Ahmad Syarif AJI, IBRAHIM Ardini, Nyayu Maya Ferdiansyah, Donny Giri, Raden Harmoko Harmoko, Harmoko Harry Sudhana Ilman, La Kelibia, M. Umar Mahfudlon, Mahfudlon Majuri, Majuri Maulana, Muhammad Firman Maulana, Wachid Mulyati, Agustine Susi Mustofa, Muhammad Ali Nuradi, Ahmad Putri, Cory Kartika Raunas, Ide setyawan, agus eko Untari, Dhian Tyas Wibowo, Dian Zainal, Toyib