Garuda - Garba Rujukan Digital

Edukasi dan Literasi Anti-Korupsi Perspektif Ekonomi bagi Komunitas SSQ Holistik Internasional melalui Webinar Pengabdian kepada Masyarakat: Pengabdian Eko Sudarmanto; Harimurti Wulandjani; Ilza Febrina; Triana Zuhrotun Aulia; Heny Fitriani; Dewi Nidia Soepriadi; M. Adhitya Wardhana; Ingkak Chintya Wangsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5813

Corruption is a multidimensional problem that has significant impacts on economic performance, social welfare, and sustainable development. Efforts to prevent corruption require not only law enforcement but also the strengthening of public awareness and literacy through systematic educational approaches. This community service program aims to enhance anti-corruption understanding and literacy based on an economic perspective among members of the SSQ Holistik Internasional community through a webinar-based initiative. The program was implemented using an online participatory education approach, which included material presentations, interactive discussions, and evaluations of participants’ understanding. The educational content emphasized the relationship between corrupt practices and their impacts on economic efficiency, welfare distribution, and sustainable development. The results indicate an improvement in participants’ understanding of the fundamental concepts of corruption, the economic costs it generates, and the importance of individual and community roles in corruption prevention efforts. Overall, the webinar program proved to be an effective model of community engagement in strengthening anti-corruption literacy from an economic perspective, particularly within non-academic communities.

PENGEMBANGAN WEBSITE DESA SUKALABA GUNUNGSARI MENGGUNAKAN GOOGLE SITES SEBAGAI MEDIA INFORMASI DAN LAYANAN PUBLIK Gurruh Dwi Septano; Heny Fitriani; R. Dewi Mutia Farida; Sumarno; Dela Safira; Levi Herlina
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.18294

Pelaksanaan kegiatan ini membahas pengembangan Situs Web Desa Sukalaba Gunungsari menggunakan Google Sites sebagai platform yang gratis, sederhana, dan mudah dikelola. Situs web ini dirancang sebagai media informasi, transparansi pemerintahan, promosi UMKM, dan layanan administrasi bagi masyarakat. Menu-menu utama meliputi: Beranda, Profil Desa, Sejarah, Visi dan Misi, Struktur Organisasi, Batas Wilayah Administrasi, Administras Kegiatan Masyarakat, Berita Terkini, UMKM, Layanan Publik, dan Hubungi Kami, Pelaksanaan kegiatan ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dengan perangkat desa, observasi kebutuhan masyarakat, dan uji kegunaan situs web.Hasil pelaksanaan kegiatan menunjukkan bahwa situs web ini meningkatkan akses informasi, mempercepatlayanan publik, dan berfungsi sebagai media promosi UMKM. Evaluasi menunjukkan bahwa 88% responden menganggap situs web ini mudah digunakan dan 84% menyatakan bahwa layanan administrasi daring lebih praktis daripada sebelumnya.

Tax Compliance in Developing Countries – A Bibliometric Review of Empirical Studies Heny Fitriani
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3212

Kepatuhan pajak merupakan elemen fundamental dalam keberlanjutan keuangan publik dan tata kelola di negara berkembang, namun hingga kini masih menghadapi berbagai tantangan struktural, institusional, dan perilaku. Meskipun jumlah studi empiris mengenai kepatuhan pajak di negara berkembang terus meningkat, literatur yang ada cenderung terfragmentasi secara tematik, geografis, dan metodologis. Studi ini bertujuan untuk memetakan dan mensintesis perkembangan penelitian empiris tentang tax compliance di negara berkembang melalui pendekatan bibliometrik. Data diperoleh dari publikasi jurnal bereputasi yang terindeks Scopus dan dianalisis menggunakan teknik bibliometrik deskriptif dan relasional, meliputi analisis jaringan kata kunci, overlay temporal, densitas tema, kolaborasi penulis, institusi, dan negara dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa tax compliance merupakan tema inti yang terhubung erat dengan taxation, tax enforcement, dan tax administration, mencerminkan dominasi pendekatan struktural dan kebijakan. Namun demikian, tren terkini menunjukkan pergeseran menuju pendekatan perilaku dan normatif melalui tema tax morale, trust, fairness, dan voluntary tax compliance, khususnya pada sektor UMKM. Analisis kolaborasi juga mengungkap dominasi institusi dan negara maju dalam produksi pengetahuan, dengan negara berkembang berperan sebagai konteks empiris utama. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif lanskap riset kepatuhan pajak di negara berkembang serta mengidentifikasi peluang penelitian masa depan yang berorientasi pada digitalisasi perpajakan, tata kelola, dan pembangunan berkelanjutan.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Loso Judijanto; Mega Arum; Andi Hasryningsih Asfar; Junet Kaswoto; Heny Fitriani; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Loso Judijanto; Mega Arum; Andi Hasryningsih Asfar; Junet Kaswoto; Heny Fitriani; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

Human-AI Collaboration dan Job Redesign terhadap Adaptabilitas Karyawan pada Fintech di Jakarta Muhammad Syafri; Edy Suranta Karina Sembiring; Heny Fitriani; Muhammad Abdul Rosid; Fauzan Hakim
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11917

Penelitian ini mengkaji dampak kolaborasi manusia-AI dan perancangan ulang pekerjaan terhadap kemampuan beradaptasi karyawan di sektor fintech di Jakarta. Seiring dengan semakin terintegrasinya teknologi kecerdasan buatan (Artificial Intelligence/AI) ke dalam organisasi fintech, memahami bagaimana faktor-faktor tersebut memengaruhi kemampuan beradaptasi karyawan menjadi semakin penting. Transformasi digital yang berlangsung cepat telah mengubah karakteristik pekerjaan, sehingga organisasi dituntut untuk menciptakan lingkungan kerja yang mampu mendukung kolaborasi yang efektif antara manusia dan AI. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan 150 karyawan dari berbagai perusahaan fintech di Jakarta sebagai responden. Data dikumpulkan melalui survei menggunakan kuesioner terstruktur berbasis skala Likert lima poin dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS 3) untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa kolaborasi manusia-AI berpengaruh positif dan signifikan terhadap kemampuan beradaptasi karyawan. Perancangan ulang pekerjaan juga memberikan pengaruh positif dan signifikan, dengan tingkat pengaruh yang lebih besar dibandingkan kolaborasi manusia-AI. Selain itu, kolaborasi manusia-AI terbukti berpengaruh positif terhadap perancangan ulang pekerjaan, yang menunjukkan bahwa implementasi AI menjadi pendorong utama transformasi peran dan proses kerja dalam organisasi fintech. Temuan ini menegaskan bahwa keberhasilan penerapan AI tidak hanya bergantung pada adopsi teknologi, tetapi juga pada kemampuan organisasi dalam mendesain ulang pekerjaan agar lebih fleksibel, adaptif, dan berorientasi pada pembelajaran berkelanjutan. Oleh karena itu, perusahaan fintech perlu mengembangkan strategi kolaborasi manusia-AI yang efektif serta melakukan perancangan ulang pekerjaan secara berkelanjutan untuk meningkatkan kemampuan beradaptasi karyawan, produktivitas organisasi, dan daya saing dalam menghadapi dinamika transformasi digital.

Peran Digital Marketing dalam Meningkatkan Daya Saing UMKM Kuliner di Indonesia Kurniati, Deti; Fitriani, Heny; Sumarno; Ansor, Ahmad Sofan; Safrina, Adhelia Permata
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6591

This study aims to analyze the role of digital marketing in increasing the competitiveness of culinary MSMEs in Indonesia by positioning digital marketing as a strategic process, not just a promotional tool. The study used a qualitative approach, exploring the experiences of culinary MSMEs in utilizing social media, marketplaces, visual content, customer testimonials, and digital communications to reach and maintain markets. Data were collected through interviews and analyzed thematically to identify patterns of digital marketing utilization and their impact on business competitiveness. The results show that digital marketing contributes to increasing MSME competitiveness by expanding business visibility, strengthening customer interaction and trust, as well as the ability to differentiate products and respond to changing consumer preferences. However, digital marketing optimization still faces obstacles such as low digital literacy, inconsistent content production, limited use of customer data, and dependence on digital platform algorithms. These findings confirm that the competitiveness of culinary MSMEs is determined not only by product quality but also by the ability to strategically manage the digital space. This study provides practical implications that strengthening MSMEs needs to be directed at developing sustainable digital capabilities, providing content strategy assistance, and utilizing market data more effectively.

Digital-Based Academic Evaluation Efficiency: The Roles of Learning Analytics, Educational Management Information Systems, and Principals' Digital Managerial Competence Rosdiana; Heny Fitriani; R. Dewi Mutia Farida
Journal of Vocational, Informatics and Computer Education Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/voice.v4i2.923

Purpose – This study examines the associations of learning analytics, Educational Management Information Systems (EMIS), and principals’ digital managerial competence with digital-based academic evaluation efficiency in senior high schools. It addresses the need to transform academic evaluation from manual and fragmented practices into integrated, accurate, and data-driven processes. Methods – A quantitative explanatory cross-sectional design was employed using survey data from 150 principals, vice principals, teachers, and academic administrative staff in senior high schools in Serang, Banten. Data were collected using a five-point Likert scale and analyzed through multiple linear regression using EViews after establishing the validity, reliability, and suitability of the data for regression analysis. Findings – Learning analytics and EMIS were positively and significantly associated with digital-based academic evaluation efficiency by supporting systematic data use, integration, reporting accuracy, and administrative efficiency. Principals’ digital managerial competence showed the strongest statistical association, highlighting the importance of digital leadership, coordination, and data-driven decision-making. The model explained 70.2% of the variance in academic evaluation efficiency. Research implications – Efficient digital-based academic evaluation requires the alignment of analytical capacity, information system quality, and principals’ digital managerial competence. These findings provide practical guidance for strengthening evidence-based academic governance and accountability in digitally transforming secondary schools. Originality – This study integrates learning analytics, EMIS, and principals’ digital managerial competence within a single framework to explain digital-based academic evaluation efficiency, addressing a gap in previous studies that examined these factors separately.

Analysis of Strategic Agility and Digital Transformation on Innovation Capability and Competitive Advantage in Technology Startups in Bandung Heny Fitriani; Siska Mayratih; Lena Erdawati; Eko Sudarmanto
West Science Journal Economic and Entrepreneurship Vol. 4 No. 03 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i03.3062

This study examines the effects of strategic agility and digital transformation on innovation capability and competitive advantage among technology startups in Bandung, Indonesia. A quantitative research design was employed using a cross-sectional survey involving 190 respondents who were directly engaged in technology startup activities. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling using SmartPLS 3. The findings show that strategic agility has a positive and significant effect on innovation capability and competitive advantage. Digital transformation also has a positive and significant effect on innovation capability and competitive advantage. Innovation capability has a strong positive and significant effect on competitive advantage. Furthermore, innovation capability significantly mediates the relationships between strategic agility and competitive advantage and between digital transformation and competitive advantage. The model explains 68.4% of the variance in innovation capability and 75.6% of the variance in competitive advantage. These findings indicate that technology startups can strengthen their competitive position by combining strategic responsiveness, digital integration, and continuous innovation. The study contributes to the Resource-Based View and Dynamic Capabilities perspective by demonstrating that innovation capability functions as a key mechanism through which strategic agility and digital transformation generate competitive value.

Strategi Digitalisasi UMKM Desa Kadu Agung Melalui Integritas Google Maps dan Media Sosial Untuk Meningkatkan Jangkauan Pasar Feby Arma Putra; Heny Fitriani; Sri Pancawati; Mega Mutirara Sandy; Anggi Oktaviani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam menggerakkan perekonomian desa, namun sebagian masih menghadapi keterbatasan dalam memanfaatkan teknologi digital. pengabdian ini berfokus pada UMKM Emping Mamah Otib di Kampung Kadu Koneng, Desa Kadu Agung, dengan tujuan mendeskripsikan strategi digitalisasi melalui Google Maps, media sosial, dan visual branding. Kegiatan dilakukan melalui survei, wawancara, serta pendampingan pembuatan akun digital dan media promosi. Sebelum intervensi, UMKM ini hanya mengandalkan pemasaran tradisional di pasar lokal dan penjualan dari rumah. Setelah pendampingan, Emping Mamah Otib mulai memiliki identitas digital melalui Google Maps dan media sosial, yang dalam minggu pertama mencatat empat kunjungan baru dan lima pengikut. Meskipun masih kecil, perubahan ini menjadi langkah awal meningkatkan visibilitas bisnis di ranah digital serta pemahaman pemilik UMKM akan pentingnya digitalisasi dan branding untuk memperluas pasar. Dengan demikian, digitalisasi sederhana pun dapat memberi dampak positif bagi pengembangan UMKM secara berkelanjutan. Sebagai upaya keberlanjutan program, direncanakan pendampingan lanjutan dalam pengelolaan konten media sosial, evaluasi berkala aktivitas digital, serta penguatan branding produk agar dampak pengabdian dapat berlangsung secara berkelanjutan.

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