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All Journal Sosiohumaniora Indonesian Journal of Business and Entrepreneurship (IJBE) AKTSAR: Jurnal Akuntansi Syariah Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) IIJSE International Journal of Pertapsi
Zaldy Adrianto
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia Buana Handoko, Rangga Restu; Ritchi, Hamzah; Adrianto, Zaldy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4128

Abstract

This study aims to analyze the effect of implementing a technology-based Application Programming Interface (API) connector application on tax business processes in Indonesia. This study uses the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM) theoretical approaches to evaluate technology, convenience, benefits, and confidentiality and security factors in improving the efficiency and effectiveness of tax business processes. Data were obtained from a survey of taxpayers registered at the Pratama Bandung Tax Service Office (KPP) using a descriptive quantitative method. The results of the study indicate that technology and convenience factors have a significant positive effect on tax business processes. However, the benefits and confidentiality and security factors do not show a significant effect. In addition, technology has been shown to improve transparency, accuracy, and integration of the tax system. This study recommends the development of a more intuitive application interface, improvement of due date reminder features, and education for taxpayers to increase the adoption of API-based tax technology.
Analysis of Strategies and Challenges for The Development of Fiscal and Non-Fiscal Incentives in the Indonesia’s New Capital City (IKN) and Its Comparison to Other Economic Zones After the Implementation of PMK 136 of 2024 Anwar, Muhammad Khoirul; Adrianto, Zaldy
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.45-55

Abstract

The implementation of Global Minimum Tax (GMT) through Indonesia's Finance Minister Regulation No. 136/2024 has fundamentally transformed investment incentive strategies, particularly challenging traditional tax-based approaches used to attract foreign investment to Indonesia's New Capital City (IKN). This study analyzes strategies and challenges in developing fiscal and non-fiscal incentives in IKN post-GMT implementation and compares them with existing Special Economic Zones (KEK), Batam Zone, and Bonded Zones. The research employs descriptive qualitative methods through in-depth interviews with key stakeholders from the Directorate General of Taxes, Fiscal Policy Agency, tax practitioners, and academics, complemented by comprehensive literature review. Findings reveal Indonesia's strategic transformation from rate-based incentives toward GMT-compliant alternatives including Qualified Refundable Tax Credit (QRTC) and enhanced non-fiscal incentives such as regulatory simplification and infrastructure support. Key challenges include GMT regulatory complexity, inter-agency coordination limitations, and fiscal capacity constraints. IKN demonstrates competitive advantages through lowest investment thresholds, longest incentive duration, and most comprehensive incentive portfolio compared to other economic zones. This study provides the first comprehensive analysis of GMT adaptation in new capital city development, offering theoretical insights on international taxation policy and practical guidance for developing countries navigating similar challenges.
Debt Literacy, Financial Management Practice, Financial Confidence pada Over-indebtedness Guru: Studi pada Guru di Kabupaten Karawang Habieb Prasojo, Luqman; Dewi Tanzil, Nanny; Adrianto, Zaldy; Wahyuni, Ersa Tri
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 3 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi Desember 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i3.172

Abstract

The unstoppable growth of fintech, accelerated by the pandemic, is reflected in the increasing financial inclusion and literacy rates in Indonesia, as observed by the OJK. P2P Lending has become one of the most popular fintech services, offering accessible and affordable loans to various segments of society. However, the ease of access has led to challenges, with many individuals, including teachers, facing the risks of over-indebtedness. This study investigates the role of debt literacy, financial management practices, and financial confidence in influencing over-indebtedness among teachers in Karawang Regency. Using a quantitative approach, data from 385 teachers were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the complex relationships between variables, considering the influence of demographic factors. The findings reveal that debt literacy and financial management practices have no significant negative impact on over-indebtedness, while financial confidence has no significant positive impact.
Pengaruh Risk Assesment dan Adopsi Teknologi Informasi terhadap Pendeteksian Fraud pada BPK RI Irfani, Khansha Sindra; Winarningsih, Srihadi; Adrianto, Zaldy; Lestari, Sri Widi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.2931

Abstract

Pendeteksian fraud merupakan aspek krusial dalam audit keuangan, terutama di lembaga pemeriksa seperti Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Fraud yang tidak terdeteksi dapat menyebabkan dampak besar terhadap transparansi dan akuntabilitas keuangan negara. Penelitian ini bertujuan untuk menganalisis bagaimana risk assessment dan adopsi teknologi informasi dapat meningkatkan efektivitas pendeteksian fraud. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui wawancara mendalam, analisis dokumen, dan observasi terhadap auditor yang bekerja di BPK RI. Hasil penelitian menunjukkan bahwa semakin baik proses risk assessment yang diterapkan, semakin akurat pendeteksian fraud yang dilakukan. Faktor seperti pengalaman auditor, pemahaman terhadap entitas auditee, serta komunikasi internal menjadi elemen penting dalam efektivitas risk assessment. Selain itu, adopsi teknologi informasi terbukti membantu auditor dalam memperoleh dan menganalisis data dengan lebih cepat, sehingga mempercepat proses pendeteksian fraud. Penggunaan aplikasi audit yang terintegrasi meningkatkan efisiensi kerja auditor dan mengurangi risiko kesalahan manusia. Dengan demikian, kombinasi risk assessment yang efektif dan pemanfaatan teknologi informasi yang optimal dapat menjadi strategi utama dalam mendukung transparansi dan akuntabilitas keuangan di Indonesia.
Co-Authors Adhi Alfian Adjeng Kartika Rizkiana Ajeng Apridiyanti Anwar, Muhammad Khoirul Arif Satria Buana Handoko, Rangga Restu Damayanti, Rahayu Dewi Tanzil, Nanny Dinna Miftakhul Jannah Erika Handayani Ersa Tri Wahyuni Fauzi Purwa Nugraha Habieb Prasojo, Luqman Hamzah Ritchi Harry Suharman Helmi Naufal Rafdiansyah Irfani, Khansha Sindra Ismail, Ahmad Hafiz Ismail, Muhammad Ilham Jannah, Dinna Miftakhul Kharisma Setiono Larasati Sugianto Lestari, Sri Widi Mahri, Annisa Rizki Amalia Rizki Amalia Tettet Fitrijanti Tettet Fitrijanti, Tettet Vina Octaviana Winarningsih, Srihadi