Article Per Year (5 Year)
p-Index From 2020 - 2025
3.816
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Prosiding Semhavok MBIA JIBM International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research JOLLT Journal of Languages and Language Teaching Forum Bisnis dan Kewirausahaan Journal La Sociale Bima Journal : Business, Management and Accounting Journal Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Asia Pacific Journal of Management and Education Asian Journal of Management Analytics Jurnal Penelitian Pendidikan Indonesia Economic Education Analysis Journal
Trisninawati, Trisninawati
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang Jaya, Ade Kemala; Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Helmi, Sulaiman; Fitriasuri, Fitriasuri
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bgqf1t66

Abstract

The modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations. Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs Abstrak Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil. Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDGs
Peran Big Data Dan Artificial Intelligence Dalam Optimalisasi Pengawasan Pajak Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Fitriasuri, Fitriasuri; Perdana, Bosya; Saputra, Dhimas Rosanto
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cw2tyd15

Abstract

The integration of Big Data and Artificial Intelligence (AI) into tax supervision has significantly improved anomaly detection and compliance monitoring. This study examines the application of these technologies across 12 countries, highlighting their influence on modern tax governance. The findings reveal that AI-driven models enhance the accuracy of tax anomaly detection by 40–78% in countries with a digital maturity index above 0.65 but show limited improvements of only 12–15% in contexts with fragmented infrastructure. Critical success factors include the availability of well-labeled historical datasets, the analytical capacity of human resources in interpreting machine learning outputs, and regulatory frameworks that support algorithmic audits. A hybrid federated learning model combined with blockchain was found to boost detection accuracy while reducing central computing requirements by 35%. This research extends the Technology–Organization–Environment (TOE) framework by underscoring the pivotal role of data governance in digital economy taxation. Strategic recommendations include the development of integrated tax data lakes, enhancing AI literacy among tax authorities, and establishing legal frameworks to ensure algorithmic transparency and accountability. Implementing these strategies is projected to increase national tax compliance rates by 25–40% over the next five years while mitigating risks associated with the digital divide. Keywords: Big Data, Artificial Intelligence, Tax Compliance.   Abstrak Kemajuan teknologi digital telah membawa perubahan signifikan dalam sistem perpajakan global, khususnya melalui pemanfaatan Big Data dan kecerdasan buatan (AI) dalam deteksi anomali dan prediksi risiko wajib pajak. Penelitian ini menganalisis implementasi teknologi tersebut di 12 negara dengan fokus pada efektivitas, tantangan, serta faktor keberhasilan utama. Hasil penelitian menunjukkan bahwa penerapan Big Data dan AI mampu meningkatkan efektivitas pengawasan pajak sebesar 40-78% pada negara dengan indeks kematangan digital di atas 0,65, tetapi hanya 12-15% di negara dengan infrastruktur terfragmentasi. Faktor utama yang memengaruhi keberhasilan implementasi teknologi ini meliputi ketersediaan dataset historis yang berkualitas, kapasitas analitik sumber daya manusia, serta kerangka regulasi yang mendukung audit berbasis algoritma. Model hybrid federated learning dengan integrasi blockchain terbukti meningkatkan akurasi deteksi anomali pajak sekaligus mengurangi kebutuhan komputasi sentral sebesar 35%. Temuan ini memperkuat teori adaptasi teknologi organisasi dengan menambahkan dimensi data governance sebagai variabel krusial dalam implementasi teknologi pajak. Rekomendasi strategis diajukan untuk otoritas pajak, pembuat kebijakan, serta penelitian lanjutan guna meningkatkan kepatuhan pajak nasional secara berkelanjutan. Kata Kunci: Big Data, Kecerdasan Buatan, Kepatuhan Pajak.
The Influence of Influencer Marketing, Content Marketing, and Online Advertising on Skincare Product Purchase Decisions on the Tiktok Application (Case Study on Palembang City Students) Afriansyah, A.; Helmi, Sulaiman; Trisninawati, Trisninawati; Roni, Mukran
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11088

Abstract

This study aims to analyze the influence of Influencer Marketing, Content Marketing, and Online Advertising on the purchase decision of skincare products on the TikTok application, with a focus on students in the city of Palembang. Using quantitative methods and accidental sampling techniques from a population of 80 people, the data was collected through questionnaires and analyzed using SEM-Smart-PLS 3.0 for Windows. The findings of the study show that Influencer Marketing has a positive but insignificant effect, while Content Marketing and Online Advertising have a positive and significant influence on purchase decisions. Simultaneously, these three variables influenced the purchase decision with an R Square value of 0.841, indicating that 84.1% of the purchase decision variables could be explained by these three factors.
Analyzing the Effect of Human Resource Competence and Incentives on Employee Performance: A Case Study at Sincera Clinic Palembang Nadhilah, Faiza Putri; Heriyanto, Heriyanto; Trisninawati, Trisninawati
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.117-128

Abstract

Purpose: This study analyzes the impact of human resource competence and incentives on employee performance at Sincera Clinic Palembang, aiming to enhance service quality and customer satisfaction. Methodology: A quantitative approach was used, with a structured questionnaire distributed to 28 employees and analyzed using SPSS, regression analysis, and hypothesis testing to explore the relationship between competence, incentives, and performance. Results: A strong correlation (R = 0.657) was found between competence, incentives, and employee performance. The adjusted R-squared value of 0.386 shows that 38.6% of performance variation is explained by these factors. Competence significantly impacts performance (t = 2.706, p 0.05), while incentives do not (t = 1.476, p 0.05). Findings: Competence has a more significant impact on employee performance than incentives, suggesting that improving employee skills and knowledge drives better outcomes. Novelty: This study provides new insights into the factors affecting employee performance in the beauty clinic industry, a sector with limited research in human resource management. Originality: The research focuses on the beauty clinic sector, offering empirical evidence of how competence and incentives influence employee performance in this niche market. Conclusions: Competence is crucial for improving employee performance, while incentives have less impact. Focusing on competence development is recommended. Type of Paper: Case Study research paper.
Tata Kelola Sumber Daya Manusia UMKM Mahasiswa Binaan UIN Raden Intan Bandar Lampung Trisninawati, Trisninawati; Heriyanto, Heriyanto; Roni, Mukran; Marlina, Sherly; Indriani, Silvia
Jurnal Pengabdian Masyarakat Information Technology Vol. 3 No. 2 (2024): Jurnal Pengabdian Masyarakat Information Technology - September 2024
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/jpm_itech.v3i2.3319

Abstract

Tujuan utama Pengabdian kepada Masyarakat (PKM) adalah menyebarluaskan pengetahuan kepada masyarakat di lingkungan sekitar Universitas melalui pendampingan. Selain itu, tujuan Pengabdian Kepada Masyarakat (PKM) adalah mendekatkan lembaga pendidikan dengan masyarakat, sehingga perguruan tinggi dapat membantu pemerintah dalam mempercepat gerak laju ekonomi masyarakat dan mempersiapkan kader-kader pelaku pembangunan yang berkualitas. Selain itu sebagai pemenuhan salah satu aspek capaian Indikator Kinerja Utama (IKU).Sasaran kegiatan Pengabdian kepada masyarakat (PKM) ini adalah pendampingan  bagi Mahasiswa  UMKM Binaan UIN Raden Intan Bandar Lampung  yang bekerjasama dengan Universitas Bina Darma berkaitan dengan pengelolaan sumber daya manusia. Hal ini bertujuan untuk menambah wawasan bagi mahasiswa binaan sebagai bagian dari masyarakat dan bermanfaat dalam pengabdian ini dapat diterima oleh para pelaku UMKM. Untuk memiliki daya saing dan keberlanjutan usaha, mahasiswa UMKM binaan harus merespon perubahan inovasi dan efesiensi penggunaan teknologi yang cepat, fokus pada kepentingan jangka panjang, menghasilkan kinerja yang handal pada pengelolaan sumber daya manusia.
Implementasi Sistem Manajemen Mutu ISO 9001:2015 Untuk Pencapaian Kinerja Unggul di Organisasi Syaipul Bachren; Trisninawati, Trisninawati
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2242

Abstract

This study aims to analyze the role of implementing the ISO 9001:2015 Quality Management System in achieving superior organizational performance measured through the Baldrige Excellence Framework (BEF). The research employs a qualitative literature review approach, examining scientific and official standard sources from 2021 to 2025. Data analysis is carried out descriptively and critically, evaluating the alignment of ISO 9001:2015 principles—such as the process approach, Plan-Do-Check-Act (PDCA) cycle, and risk-based thinking—with BEF performance assessment categories including leadership, strategy, customers, workforce, operations, and results. Findings indicate that organizations consistently implementing quality management systems better satisfy BEF criteria, significantly enhancing operational efficiency, customer satisfaction, and competitiveness. The integration of ISO 9001:2015 with BEF also fosters a strong culture of continuous improvement and innovation within organizations. The study concludes that a structured, in-depth Quality Management System serves as an effective strategy for organizations aiming to thrive and excel amid dynamic, complex business environments.
Co-Authors A.A. Ketut Agung Cahyawan W Ade Kemala Jaya, Ade Kemala Afriansyah, A. Andani, Aulia Nurul Andrian Noviardy Aprilia, Fitria Ayu, Mersi Putri Corly, Fery DEWI SARTIKA Efan Elpanso Faronsyah, Muhammad Iqbal Februliani, Nurul Fitri Fitriasuri, Fitriasuri H. Mukran Roni, H. Mukran Heriyanto Heriyanto Indriani, Silvia Kurnia, Rooshi Maya Mariska, Lena Marlina, Sherly Maulina, Mia Melia Sari Mellita, Dina Miftahul Huda Muji Gunarto Nadhilah, Faiza Putri Neisya, Neisya Noviardy, Andrian Oktavia, Anisa Perdana, Bosya Putri, Wahyuni Wulandari Rosidah Rosidah Sabeli Aliya Sabeli Aliya Saputra, Dhimas Rosanto Sherly Marlina Sulaiman Helmi Sunda Ariana, Sunda Syaipul Bachren Umami, Linda Tri Vivi Sahfitri Wati, Bungsu Widias Zima Anggraini, Selly Zulfikri, Kemas ⁠Fitriasuri, ⁠Fitriasuri