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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Ilmu Manajemen dan Akuntansi Terapan Dinasti International Journal of Education Management and Social Science
Hasibuan, Henny Triyana
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Computer Science & IT Economics, Econometrics & Finance Education

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Analyzing the Adoption of Taxpayer Surveillance Innovations with the Diffusion of Innovations Model and UTAUT Wangsa, I Wayan Murlanda; Ariyanto, Dodik; Mimba, Ni Putu Sri Harta; Hasibuan, Henny Triyana
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp113-125

Abstract

Taxpayer supervision at the Directorate General of Taxes (DGT) faces new regulations requiring comprehensive oversight. The existing core tax system is deemed inadequate, prompting account representative (AR) officers to seek alternatives. The innovation in the form of an end user computing (EUC) applications used in supervision procedure has proven beneficial despite the lack of official support. This study aims to investigate the innovation characteristics that influence innovation adoption within the AR of DGT, drawn from the diffusion of innovation theory (DOI) and combining it with moderating variables of the unified theory of acceptance and use of technology (UTAUT). The study involved 224 AR officers at the DGT Bali regional office, selected through convenience sampling. Hypothesis testing was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the characteristics of observability, relative advantage, and compatibility significantly influence AR’s intention to adopt innovation, while complexity and trialability proved insignificant. Furthermore, age, gender, and experience did not significantly moderate the influence of innovation characteristics. In conclusion, this integrated model successfully examined the innovation characteristic factors that influence the adoption of EUC in supervision at DGT. The study has theoretical implications by providing empirical evidence from TDI characteristics combined with the UTAUT model. This study has limitations in collecting AR research sample data only in the Bali Regional Tax Office work unit and data collection at one point in time that is not continuous, so the data is only cross-sectional.
Investor Reactions to the 2024 Presidential and Vice-Presidential Election Results According to Survey Institutions Antari, Ni Wayan Budi; Hasibuan, Henny Triyana
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.4976

Abstract

he 2024 Presidential and Vice-Presidential elections are crucial events that can impact fiscal and monetary policy, as well as the long-term investment climate. This study aims to test the extent to which the 2024 Presidential and Vice Presidential elections contain information that influences investors and market activity by analyzing the differences in abnormal returns, trading volume activity, and security return variability. The study was conducted on the LQ45 index, with 45 companies as samples. Observations were carried out over fifteen days. The analysis was carried out using the Wilcoxon Signed Rank Test. The results revealed differences in abnormal returns. In contrast, no differences were found in trading volume activity and security return variability before and after the event of the Presidential and Vice-Presidential elections.
application PENERAPAN AKUNTANSI ZAKAT DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROPINSI BALI Hasibuan, Henny Triyana
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.256 KB) | DOI: 10.36694/jimat.v11i1.231

Abstract

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds, determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and sedekah funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in form of current assets. Accountability is reflected in financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements Baznas of Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.
Co-Authors Antari, Ni Wayan Budi DODIK ARIYANTO Ni Putu Sri Harta Mimba Wangsa, I Wayan Murlanda