Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Hikamatzu Journal of Multidisciplinary Research
Noviyanti Angreani
Universitas Borneo Tarakan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW Truly Wulandari; Noviyanti Angreani; Mappa Panglima Banding; Olivia Pamilangan Andilolo; Iqrima Mas Mappangile
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.10143

Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review
Systematic Literature Review: Deteksi, Faktor, dan Dampak Manipulasi Laporan Keuangan Noviyanti Angreani; Truly Wulandari; Iqrima Mas Mappangile
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.976

Abstract

Artikel  ini bertujuan untuk meneliti manipulasi laporan keuangan melalui tiga aspek utama, yaitu metode deteksi, faktor penyebab, dan dampaknya. Studi ini menggunakan pendekatan Tinjauan Pustaka Sistematis (SLR) dengan menganalisis 30 artikel yang diterbitkan antara tahun 2020 dan 2026. Metode PRISMA diterapkan untuk memastikan bahwa proses pemilihan literatur dilakukan secara sistematis dan transparan. Analisis data dilakukan menggunakan analisis konten untuk mengidentifikasi pola dan hubungan antar variabel yang dibahas dalam studi sebelumnya. Hasil menunjukkan bahwa Beneish M-Score adalah metode yang paling umum digunakan dalam mendeteksi manipulasi laporan keuangan karena mudah diterapkan dan memberikan indikasi awal kecurangan, meskipun tidak sepenuhnya akurat jika digunakan sendiri. Dari perspektif faktor, kesulitan keuangan diidentifikasi sebagai pendorong utama, didukung oleh kemampuan manajemen untuk melakukan manipulasi. Faktor lain seperti tata kelola perusahaan dan pengendalian internal yang lemah juga meningkatkan risiko kecurangan. Dari segi dampak, manipulasi laporan keuangan sering dikaitkan dengan penghindaran pajak, kualitas pelaporan keuangan yang lebih rendah, dan penurunan nilai perusahaan
TRANSPARANSI DAN AKUNTABILITAS ANGGARAN KELURAHAN: STUDI KASUS KELURAHAN KARANG REJO, KOTA TARAKAN Noviyanti Angreani; Truly Wulandari; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines transparency and accountability in budget management at Karang Rejo Urban Village, Tarakan City, a non-SKPD (non–work unit) government entity without direct authority over public funds. Using a qualitative case study approach with data from in-depth interviews, the research found that fiscal management remains centralized and administrative, with accountability directed vertically to the City Government through Inspectorate audits. Transparency to the public is minimal, as financial information is not disclosed and digital systems like the Government Resource Management System (GRMS) are not yet implemented. Manual handling of Revolving Operational Funds (UP) further causes reporting delays and administrative errors. Key obstacles include regulatory limitations, inadequate human resources, and a lack of digital infrastructure. The study recommends institutional reform and the adoption of digital public information systems to improve community participation and enhance local fiscal governance
Analisis Efektivitas dan Efisiensi Penganggaran Berbasis Kinerja pada Badan Pusat Statistik Provinsi Kalimantan Utara Noviyanti Angreani; Truly Wulandari; Fadel Fadel; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7010

Abstract

This study aims to evaluate the effectiveness and efficiency of the implementation of Performance-Based Budgeting at the Central Bureau of Statistics (BPS) of North Kalimantan Province during the 2022–2024 period. Unlike previous studies, which generally focus on local governments or public service organizations, this study provides empirical evidence on the implementation of performance-based budgeting in a government statistical institution characterized by data-driven outputs and measurable performance indicators. This study employed a quantitative descriptive approach with an evaluative design through document analysis of the Work Plan and Budget (RKA), Budget Realization Report (LRA), and Government Agency Performance Accountability Report (LAKIN). The data were analyzed using the effectiveness ratio and efficiency ratio based on government budget performance evaluation indicators to assess the achievement of performance targets and the efficiency of budget utilization during the 2022–2024 period. The findings indicate that the effectiveness ratio consistently exceeded 100%, reaching 107.26% in 2022, 107.98% in 2023, and 108.84% in 2024, indicating that performance targets were not only achieved but also exceeded. Meanwhile, the budget efficiency ratios were 97.61% in 2022, 100.00% in 2023, and 97.56% in 2024, indicating that budget utilization remained within the efficient category. These findings demonstrate that the implementation of Performance-Based Budgeting at the Central Bureau of Statistics of North Kalimantan Province has effectively optimized organizational performance while ensuring efficient budget utilization. Theoretically, this study enriches the empirical evidence on the implementation of Performance-Based Budgeting in government statistical institutions. Practically, it provides recommendations for public sector organizations to strengthen results-oriented, accountable, and sustainable budget management.
Co-Authors Banding, Mappa Panglima Fadel Fadel Iqrima Mas Mappangile Olivia Pamilangan Andilolo Olivia Pamilangan Andi’lolo Truly Wulandari