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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business
Nurul Syahbela
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KUALITAS SISTEM, INFORMASI, LAYANAN, DAN PERCEIVED COERCION TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA CORETAX Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
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 influence of system quality, information quality, service quality, and perceived coercion on taxpayer satisfaction among CoreTax users and to expand the application of the Information System Success Model to the context of mandatory system use. The research method used was a quantitative approach, collecting primary data through questionnaires from 119 taxpayers using CoreTax. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.2, through testing of measurement and structural models. The results indicate that system quality and information quality have a positive and significant effect on taxpayer satisfaction among CoreTax users, while service quality and perceived coercion do not significantly influence taxpayer satisfaction. Information quality is the most dominant variable influencing taxpayer satisfaction, demonstrating the importance of accuracy, completeness, relevance, and ease of understanding of information in supporting the fulfillment of tax obligations. The conclusion of this study indicates that the success of CoreTax implementation is determined more by the system's ability to provide quality tax information and effective system performance than by supporting service factors or perceived coercion in using the system. Keywords: Coretax; Taxpayer Satisfaction, Information Quality, Service Quality, System Quality
TRANSFORMASI DIGITAL DAN ADOPSI ARTIFICIAL INTELLIGENCE DALAM PRAKTIK AUDIT LAPORAN KEUANGAN: SEBUAH SYSTEMATIC LITERATURE REVIEW Muhammad Prans Panca Renta; Nurul Syahbela; Amirul Bahar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1500

Abstract

Indonesian-language abstracts were written using Times New Roman-10. Spacing between lines 1 space. Abstracts contain 150-250 words and consist of a maximum of 1 paragraph, which contains background and purpose (is the core of the preliminary explanation), research methods, and research results. The development of digital transformation and the application of Artificial Intelligence (AI) have shifted the paradigm of financial statement audits toward a more intelligent and data-driven system. However, the level of readiness of the auditor profession and the effectiveness of its implementation still vary across contexts. This study seeks to delineate research trends concerning AI in digital audits from 2020 to 2025, evaluate the methodologies and principal findings of current studies, and formulate a conceptual framework for future research trajectories. The method used is a Systematic Literature Review (SLR) based on 13 relevant international journal articles, accompanied by bibliometric analysis using VOSviewer software to map themes and relationships between research topics. The results show that research on AI-based audits has evolved from a conceptual approach to empirical analysis that assesses the impact of technology on audit quality, efficiency, and organizational governance. Three key dimensions that determine the success of digital audits are technology, human competency, and organizational governance, which are then integrated in the Digital–AI–Audit Integration Framework (DAA-IF) conceptual model. This study provides a theoretical contribution by outlining the research development map and offering new research directions to strengthen audit governance in the era of artificial intelligence.
ANALISIS EFISIENSI PERUSAHAAN TEMBAKAU DI INDONESIA TAHUN 2024: STUDI DATA ENVELOPMENT ANALYSIS Amirul Bahar; Muhammad Prans Panca Renta; Nurul Syahbela
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5279

Abstract

Industri tembakau di Indonesia menghadapi tekanan regulasi dan persaingan yang menuntut pengelolaan sumber daya secara efisien. Oleh karena itu, pengukuran efisiensi teknis menjadi penting untuk menilai kinerja perusahaan. Penelitian ini menggunakan metode Data Envelopment Analysis (DEA) terhadap empat perusahaan tembakau yang terdaftar di Bursa Efek Indonesia, yaitu GGRM, HMSP, WIIM, dan ITIC. Input yang digunakan meliputi total aset, beban operasional, dan jumlah tenaga kerja, sedangkan output terdiri atas laba bersih dan pendapatan. Hasil analisis menunjukkan nilai efisiensi rata-rata sebesar 0,950. GGRM, HMSP, dan ITIC dinyatakan efisien dengan skor 1,000, sedangkan WIIM belum efisien dengan skor 0,801 akibat penggunaan input yang relatif berlebihan dan pendapatan yang belum optimal. Metode DEA efektif dalam mengidentifikasi efisiensi dan sumber inefisiensi perusahaan tembakau serta memberikan dasar perbaikan kinerja manajerial
Co-Authors Amirul Bahar Muhammad Prans Panca Renta