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All Journal International Journal of Community Service Jurnal Penelitian Sistem Informasi Ulil Albab
Nina Mardiana
Lecturer of Politeknik Jatiluhur, Purwakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Big Data Perpajakan untuk Mendeteksi Potensi Kecurangan Pelaporan Pajak Febryawan Yuda Pratama; Angga Rahmat Pinanggih; Yessica Fara Desvia; Nina Mardiana; Aura Mutiara Zahra
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 4 No. 2 (2026): Mei: JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v4i2.3877

Abstract

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.
Integrasi ISO 27001, Zero Trust, dan AI untuk Keamanan Sistem Informasi Keuangan Kampus Nina Mardiana; Yessica Fara Desvia; Angga Rahmat Pinanggih; Febryawan Yuda Pratama; Farah Diva Fadila
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 4 No. 2 (2026): Mei: JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v4i2.3879

Abstract

Financial information systems in higher education institutions manage highly sensitive assets, including tuition payments, scholarships, payroll, vendor transactions, budgeting, and institutional financial reporting. Although ISO/IEC 27001:2022 provides a risk-based foundation for establishing an Information Security Management System, its implementation in universities is frequently constrained by fragmented governance, limited resources, complex asset environments, inconsistent managerial commitment, cultural resistance, and limited real-time monitoring capability. This study aims to develop an integrated security evaluation model for campus financial information systems by combining ISO/IEC 27001:2022, Zero Trust Architecture, AI-driven threat detection, security maturity assessment, and human-factor analysis. The study adopts a mixed-method sequential explanatory design integrated with Design Science Research. Quantitative stages include asset identification, risk scoring, ISO 27001 control gap analysis, maturity assessment, Zero Trust readiness assessment, and AI-driven detection readiness assessment. Qualitative stages include document analysis, semi-structured interviews, observation, expert judgment, and thematic analysis to examine organizational, cultural, and behavioral factors influencing security control effectiveness. The proposed outcome is the HEFIS-ISMS Model, an integrated framework consisting of seven layers: ISO 27001 control compliance, risk-based asset protection, security maturity, human and organizational factors, Zero Trust readiness, AI-driven detection readiness, and improvement roadmap. The model is expected to address the static and compliance-oriented limitations of conventional ISO 27001 assessments by introducing adaptive access control, continuous monitoring, anomaly detection readiness, and phased implementation guidance. The study contributes theoretically to cybersecurity governance in higher education and practically to risk-prioritized security improvement for resource-constrained universities.
Pengembangan Sistem Keamanan Data Berbasis Blockchain untuk Perlindungan Informasi Sensitif di Sektor Keuangan Angga Rahmat Pinanggih; Nina Mardiana; Febryawan Yuda Pratama; Yessica Fara Desvia; Arman Maulana
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 4 No. 2 (2026): Mei: JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v4i2.3880

Abstract

The protection of sensitive information in the financial sector requires a security architecture capable of preserving confidentiality, integrity, availability, auditability, and regulatory accountability across multiple institutions. Conventional centralized security models remain vulnerable to single points of failure, unauthorized access, data manipulation, and limited transparency in inter-organizational data sharing. Blockchain offers tamper-resistant records, decentralized trust, and verifiable audit trails; however, its direct implementation in financial systems is constrained by scalability limitations, smart contract vulnerabilities, privacy leakage, and conflicts between immutable ledgers and data protection principles. This study aims to develop a blockchain-based data security system for protecting sensitive financial information by integrating permissioned blockchain and Zero-Knowledge Proofs. The proposed method adopts a consortium-oriented permissioned blockchain architecture, represented by Hyperledger Fabric, to ensure controlled participation, certificate-based identity management, endorsement policies, and auditable transaction validation. Smart contracts are designed as policy-enforcement components for consent management, access authorization, data commitment, revocation, and audit logging. Zero-Knowledge Proofs are incorporated to verify customer attributes, eligibility, and access rights without disclosing raw personal or financial data. Sensitive information is stored off-chain in encrypted form, while the blockchain records only cryptographic commitments, hashes, consent states, and audit events. The expected result is a security model that improves data integrity, controlled access, privacy-preserving verification, and compliance-oriented accountability while reducing unnecessary exposure of sensitive data on-chain. The implication of this research is the provision of a technically coherent framework for financial institutions seeking to adopt blockchain securely in regulated environments, especially where data confidentiality, auditability, and privacy compliance must be achieved simultaneously.
Hubungan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Religiusitas Sebagai Variabel Moderasi Studi Kasus: Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas atau Pemilik Usaha di Banten Nindy Elfania Kansil; Dina Hidayat; Dendi Saeful bahri; Taufan Septiansyah; Nina Mardiana
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 8: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i8.17414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak serta menguji peran religiusitas sebagai variabel moderasi. Kepatuhan pajak merupakan isu penting dalam sistem perpajakan karena berpengaruh langsung terhadap keberlanjutan penerimaan negara. Pengetahuan pajak diyakini dapat meningkatkan kesadaran dan pemahaman wajib pajak terhadap kewajiban perpajakannya, sementara religiusitas dipandang sebagai faktor internal yang berperan dalam membentuk perilaku etis dan kepatuhan terhadap aturan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap wajib pajak orang pribadi. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan teknik analisis statistik untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif terhadap kepatuhan wajib pajak. Selain itu, religiusitas terbukti mampu memoderasi hubungan antara pengetahuan pajak dan kepatuhan wajib pajak, sehingga memperkuat pengaruh pengetahuan pajak terhadap perilaku kepatuhan. Temuan ini mengindikasikan bahwa peningkatan kepatuhan pajak tidak hanya bergantung pada aspek kognitif, tetapi juga dipengaruhi oleh nilai-nilai moral dan religius yang dimiliki wajib pajak. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan perpajakan, khususnya dalam perumusan strategi edukasi dan sosialisasi pajak yang terintegrasi dengan pendekatan nilai.
Empowering Local MSMEs in Purwakarta through AI-Based Market Intelligence (a Case Study at Ceramic Product) Hetifah Sjaifudian; Nuzul Husnah; Nina Mardiana; Febryawan Yuda Pratama; M. Yani Syafei; Prattana Srisuk; Nina Rosida; Dede Kurniawan
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.984

Abstract

This international community service program aims to empower local Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta through the application of AI-based market intelligence, focusing on ceramic product MSMEs. Unlike conventional digital marketing assistance, this program emphasizes the development of market-sensing capability, customer insight, product positioning, and data-informed promotional planning. The activity was implemented through participatory training, guided practice, mentoring, and evaluation involving lecturers, students, an international academic partner, and local MSME actors. Participants were introduced to practical AI tools to identify customer segments, generate product narratives, analyze market opportunities, and develop promotional content for ceramic products. The results show that the program improved participants’ awareness of market-oriented decision-making and enhanced their ability to translate product uniqueness into customer-centered marketing messages. Participants were also able to develop simple customer personas, AI-assisted product descriptions, competitor observation notes, and digital content ideas. The activity demonstrates that AI-based market intelligence can be used as an empowerment instrument for MSMEs when introduced through simple, contextual, and practice-based methods. Continuous mentoring is recommended to strengthen digital confidence, improve content consistency, and support sustainable market expansion for local ceramic MSMEs.
Co-Authors Angga Rahmat Pinanggih Arman Maulana Aura Mutiara Zahra Dede Kurniawan Dendi Saeful Bahri Dina Hidayat Farah Diva Fadila Febryawan Yuda Pratama Hetifah Sjaifudian M. Yani Syafei Nina Rosida Nindy Elfania Kansil Nuzul Husnah Prattana Srisuk Taufan Septiansyah Yessica Fara Desvia