Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business
Risnaningsih Risnaningsih
Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Use of Digital Tax Systems (Coretax) in Local Government Institutions: A Case Study at the Regional Financial and Asset Agency (BKAD) of Malang City Anggelina Rambu Bella Taslulu; Yayuk Sulistyowati; Risnaningsih Risnaningsih
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes constitutes a concrete step toward national tax modernization, with direct implications for the operational mechanisms of local government institutions serving as treasurer taxpayers. This study aims to analyze and describe the use of the Coretax system in supporting tax administration at the Regional Financial and Asset Agency (BKAD) of Malang City, based on the direct experiences and perceptions of its users. The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with four informants directly involved in operating the system, then analyzed using thematic analysis with source triangulation as the data validity technique. The findings reveal that Coretax, implemented since January 2025, is generally perceived by users as having a positive impact on the smoothness of tax reporting, ease of data management, and reduction of manual administrative burdens at BKAD Malang City. At the same time, users encountered a range of obstacles, including server disruptions during peak hours, limited digital literacy among staff, and insufficient responsiveness of DGT technical support. This study recommends improving system stability, conducting regular staff training, and developing more contextually relevant guidelines for local government institutions.
The Effect of Accounting Technology Implementation on Financial Management in Micro, Small, and Medium Enterprises in Batu City Yuliani Sonata Nakur; Risnaningsih Risnaningsih; Sri Andika Putri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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This study aims to determine the effect of accounting technology implementation on financial management of Small and Medium Enterprises (SMEs) in Batu City. Financial management is an important aspect for business sustainability; however, many SME actors still do not apply systematic financial recording. The implementation of accounting technology is expected to help business actors record transactions, prepare financial reports, and manage cash flow more effectively and efficiently. This research used a quantitative approach with a survey method through questionnaires distributed to SME actors in Batu City. The sample consisted of 44 respondents selected using purposive sampling technique. Data analysis techniques included validity test, reliability test, classical assumption test, simple linear regression analysis, hypothesis testing (t-test), and coefficient of determination (R²). The results showed that the implementation of accounting technology has a positive and significant effect on the financial management of SMEs in Batu City. This is evidenced by the t-value of 2.408 which is greater than the t-table value of 1.682 and a significance value of 0.020 which is less than 0.05. In addition, the coefficient of determination indicates that accounting technology implementation explains 10% of SME financial management, while the remaining 90% is influenced by other variables not examined in this study. Therefore, it can be concluded that the better the implementation of accounting technology in SMEs, the better the financial management of the business. Thus, SME actors are expected to increase the use of accounting technology to support more effective and sustainable financial management.
Co-Authors Anggelina Rambu Bella Taslulu Sri Andika Putri Yayuk Sulistyowati Yuliani Sonata Nakur