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All Journal JAKBS Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Armina khoiriyah nasution
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Manajemen Risiko Keamanan Sistem Informasi Akuntansi Pada Perusahaan Otomotif PT. Astra Internasional Hafidatul Husna; Armina khoiriyah nasution; Indah Afriliani; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1389

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, mengevaluasi, dan mengelola risiko keamanan informasi yang mungkin terjadi dalam lingkungan perusahaan. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa PT.Astra Internasional telah menghadapi berbagai risiko keamanan informasi, termasuk ancaman keamanan dari pihak eksternal dan internal, kerentanan sistem, serta kehilangan atau penyalahgunaan data karyawan dan pelanggan. Untuk mengelola risiko tersebut, perusahaan telah menerapkan serangkaian langkah-langkah, termasuk implementasi kebijakan keamanan informasi, pelatihan bagi karyawan, dan investasi dalam teknologi keamanan informasi. Kesimpulannya, manajemen risiko keamanan informasi menjadi penting bagi perusahaan otomotif seperti PT.Astra Internasional dalam menghadapi ancaman yang terus berkembang terhadap keamanan informasi. Penelitian ini memberikan wawasan yang berharga bagi praktisi dan peneliti di bidang manajemen risiko dan keamanan informasi, serta menekankan pentingnya pendekatan holistik dalam mengelola risiko keamanan informasi untuk mencapai tujuan bisnis yang berkelanjutan dan perlindungan terhadap aset perusahaan.
Analisis Kepatuhan Pajak pada Pelaku UMKM di Tinjau dari Sistem dan Pelayanan Pajak Dwi Fionasari; Armina Khoiriyah Nasution; Rezeki Putri Utami; Zahwa Aulia; Fakhrul Ilham; Muhammad Hanif Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy through their contribution to employment and national economic growth. However, tax compliance among MSME taxpayers remains relatively low due to limited understanding of tax regulations and administrative procedures. This study aims to analyze tax compliance among MSME actors in Binawidya District, Pekanbaru, from the perspectives of the tax system and tax services. A qualitative research method with a descriptive interpretive approach was employed. Data were collected through observation, semi-structured interviews, documentation, and literature review involving five food-sector MSMEs selected using purposive sampling. The data were analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. The findings indicate that MSME owners generally recognize the importance of financial records and taxation for business sustainability. However, their understanding remains limited to simple bookkeeping and has not yet developed into structured financial reporting. Tax compliance is influenced not only by taxpayers' awareness but also by the accessibility of tax services, administrative simplicity, and digital tax systems. Although Government Regulation Number 20 of 2026 introduces changes to MSME taxation, the studied respondents are generally unaffected because they operate as individual businesses. The study implies that improving financial literacy, tax education, and accessible tax services is essential to strengthen voluntary tax compliance among MSMEs.
Co-Authors Dwi Fionasari Fakhrul Ilham Hafidatul Husna Indah Afriliani Muhammad Hanif Kurniawan Nur Fitriana Rezeki Putri Utami Zahwa Aulia