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SISTEM MANAJEMEN KEAMANAN INFORMASI MENGGUNAKAN ISO 27001 PADA SISTEM INFORMASI PENELUSURAN PERKARA (SIPP) Dida, Gilang Derman; Snae, Menhya
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 1 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i1.4473

Abstract

This study aims to determine whether there is an influence of foreign tax credits on the effective tax burden of corporate taxpayers in Indonesia. Foreign tax credits have a major influence on the effective tax burden of corporate taxpayers in Indonesia. The existence of this mechanism will allow companies to avoid double taxation, optimize tax payments, and can also reduce the effective tax rate, this can increase the probability and compliance of tax payments. This study uses a qualitative descriptive method that focuses on explaining and analyzing phenomena based on non-numerical data. Much of the data in this study was obtained through the library research method, namely by collecting, reviewing, and examining many sources of literature related to the research theme. The sources of literature used include academic books, scientific journals, relevant articles, and other official documents that support the understanding of the concepts and implementations studied. the results of this discussion support the hypothesis that KPLN (foreign tax credits) have an effect on reducing ETR (effective tax burden), and show the importance of careful international tax management to maximize tax efficiency legally.
PENERAPAN FRAMEWORK ISO 31000 UNTUK PENGELOLAAN RISIKO TEKNOLOGI INFORMASI DI STIKOM UYELINDO KUPANG Saunopo, Benyamin Valdano; Snae, Menhya
Jurnal Publikasi Manajemen Informatika Vol. 5 No. 1 (2026): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v5i1.4658

Abstract

This study aims to evaluate the effectiveness of information technology risk management implementation at STIKOM Uyelindo Kupang based on the ISO 31000:2018 framework. The research focuses on four main variables: Risk Identification (X1), Risk Evaluation (X2), Risk Management (X3), and Information Technology Risk Governance (Y). A quantitative approach was applied, using a questionnaire distributed to 50 respondents. Descriptive analysis showed that Risk Identification and Risk Evaluation fall into the good category, while Risk Management was rated as Fair, and IT Risk Governance was categorized as Poor. Pearson correlation analysis revealed very weak and insignificant relationships between variables, indicating the lack of structural integration in the risk management process. These findings suggest that the application of ISO 31000 principles is still suboptimal and requires improvement across six core elements: Leadership and Commitment, Integration, Design, Implementation, Evaluation, and Improvement. A more comprehensive implementation of ISO 31000 is expected to enhance risk management capabilities that are measurable, structured, and sustainable within the institution.
Analisis Perbandingan Kualitas Website Gramedia.com dan BPKGunungMulia.com Menggunakan WebQual 4.0 Berbasis Persepsi Pengguna Alicya Emmanuel Siahaan; Semlinda Juszandri Bulan; Menhya Snae
Infotek: Jurnal Informatika dan Teknologi Vol. 9 No. 2 (2026): Infotek : Jurnal Informatika dan Teknologi
Publisher : Fakultas Teknik Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jit.v9i2.34966

Abstract

This study aims to analyze and compare the quality of the Gramedia.com and BPKGunungMulia.com websites based on user perceptions in the Kupang region using the WebQual 4.0 method. This research was conducted because no comparative study had previously examined both online bookstore websites in the Kupang region. A descriptive quantitative approach was employed using a Likert-scale online questionnaire distributed to 200 respondents, consisting of 100 Gramedia.com users and 100 BPKGunungMulia.com users selected through purposive sampling. Data were analyzed using validity tests, reliability tests, and descriptive statistical analysis with SPSS and Microsoft Excel. The results indicate that both websites are categorized as good. Gramedia.com achieved an average score of 79.31, while BPKGunungMulia.com achieved an average score of 79.23. Gramedia.com performed better in Information Quality (79.63) and Service Interaction Quality (79.07), whereas BPKGunungMulia.com performed better in Usability Quality (79.13) and User Satisfaction (79.87). All research instruments were found to be valid and reliable. These findings provide empirical evidence regarding the quality of online bookstore websites based on user perceptions and may serve as a reference for website managers in improving service quality and user experience.