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All Journal BJRM (Bongaya Journal of Research in Management) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Al-Buhuts (e-journal) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Amkop Management Accounting Review (AMAR) Hikamatzu Journal of Multidisciplinary Research Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Iqrima Mas Mappangile
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 Nursing Public Health Social Sciences

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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

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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
Fixed Asset Management in the Perspective of Auditing and Accounting Standards: a Study at the Tarakan City Transportation Office Syahrial Maulana; Iqrima Mas Mappangile
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

Fixed assets are a vital component of government financial statements, holding significant value and strategic roles in supporting organizational operations. The complexity of their recording, valuation, and presentation makes fixed assets a central concern in public sector accounting practices. This study aims to analyze the accounting treatment of fixed assets at the Department of Transportation of Tarakan City based on Government Accounting Standards Statement (PSAP) No. 07. This research employs a qualitative approach using literature review and document analysis techniques. The results show that although the Department of Transportation has implemented most provisions of PSAP No. 07, several issues remain, such as inconsistent asset recording and inadequate asset valuation practices. These findings highlight the need to improve fixed asset management systems to enhance the transparency and accountability of regional financial management.
Sistem Informasi Keuangan Dengan Aplikasi Sim Perumda Pada Perusahaan Umum Daerah Energi Mandiri Alamsa Alamsa; Mappa Panglima Banding; Olivia Pamilangan Andi'lolo; Iqrima Mas Mappangile; Riyans Ardiansyah; Sumiati Sumiati; Uswatung Hasana; Michelle Winata
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.997

Abstract

Penggunaan Sistem Informasi Manajemen (SIM) pada PERUMDA Energi Mandiri bertujuan untuk meningkatkan efisiensi operasional dan mengatasi masalah dalam pengelolaan keuangan, khususnya dalam pencatatan dan pelaporan. Laporan ini mengkaji implementasi aplikasi SIM Perumda, dengan fokus pada identifikasi faktor-faktor yang mempengaruhi kesuksesan serta kendala yang dihadapi perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif melalui wawancara dengan pihak-pihak terkait di perusahaan dan analisis dokumen internal. Hasil penelitian menunjukkan bahwa penerapan SIM Perumda telah berhasil meningkatkan efisiensi pencatatan dan pelaporan keuangan, meskipun terdapat tantangan dalam adaptasi teknologi, keterbatasan infrastruktur IT, dan kebutuhan akan pelatihan lebih lanjut untuk karyawan. Rekomendasi yang diberikan mencakup penguatan infrastruktur IT, pelatihan lanjutan untuk staf, dan pengembangan modul tambahan untuk meningkatkan pengelolaan data dan analisis keuangan. Implementasi SIM Perumda memiliki potensi besar dalam meningkatkan kinerja keuangan dan operasional perusahaan secara berkelanjutan.
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

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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
Reasons Consumers Switch Products in the Era of Digital Abundance:: A Study of E-Commerce Behavior in the Border Region of North Kalimantan Syahran Syahran; Ferawati Usman; Shalahuddin Shalahuddin; Zakaria Basran; Iqrima Mas Mappangile
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3652

Abstract

This study aims to examine the influence of price sensitivity, perceived variety abundance, and electronic word-of-mouth (eWOM) on consumer switching behavior in e-commerce platforms, with consumer trust in alternatives as a mediating variable. A quantitative approach with an explanatory design was used to analyze data from 300 active e-commerce user respondents in the North Kalimantan border region. Data processing was carried out using Structural Equation Modeling (SEM) techniques based on Partial Least Squares (PLS). The results of the analysis show that all exogenous variables have a significant influence on switching behavior, both directly and indirectly through consumer trust. Price sensitivity has the largest total influence on switching, followed by perceived variety abundance and eWOM. This study contributes to strengthening the Stimulus–Organism–Response (S-O-R) theory in the context of digital consumer behavior, specifically by positioning trust as a psychological mechanism that bridges the influence of the digital environment on switching decisions. These findings also have practical implications for e-commerce managers in designing pricing strategies, presenting product variations, and managing online reviews to build trust in alternative products and manage consumer loyalty more effectively in the era of high digital competition.
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 Alamsa Alamsa Ardiansyah, Riyans Banding, Mappa Panglima Fadel Fadel Ferawati Usman Michelle Winata Noviyanti Angreani Olivia Pamilangan Andi'lolo Olivia Pamilangan Andilolo Olivia Pamilangan Andi’lolo Shalahuddin Sumiati Sumiati syahran syahran Syahrial Maulana Truly Wulandari Uswatung Hasana Zakaria Basran