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The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province Erin, Erin; Balliyand, Ahmad Faiz Zindan; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3590

Abstract

Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.
Cloud-Based Financial Reporting System Design for Micro Enterprises in Indonesia Erin, Erin
PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic Vol. 12 No. 2 (2024): September 2024
Publisher : LPPM Universitas Islam 45 Bekasi

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Abstract

The use of information systems has increasingly developed, especially in business. However, micro enterprises in Indonesia still use minimal information systems, especially Accounting Information Systems (AIS) to create financial reports. In fact, using AIS is very important to record all transactions that occur and helps in producing good financial reports. The need for high capital costs and limited knowledge are obstacles to using AIS. Therefore, this research aims to produce a design for building AIS to be able to produce cloud-based financial reports so that micro enterprises can utilize the services provided by the cloud so that they do not need to have capital costs and focus more on business rather than focusing on IT infrastructure to build system. This research was carried out using a qualitative approach with data collection methods using observation using literature studies and system design methods using the Rational Unified Process (RUP) method which was limited to making prototypes. The results of this research are system designs in the form of system architecture and system prototypes
Smart Money Moves: The Relationship Between Technological Progress, Financial Literacy and Lifestyle with Gender as Moderating Variable Erin, Erin; Zakiatul, Zulfa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6181

Abstract

This study aims to prove the extent to which the level of financial literacy affects personal financial management, then also to find out the influence of lifestyle and the role of technological advancement. In addition, it is also to find out the role of gender in moderating the relationship between financial literacy, lifestyle, and technological advances with financial management. The method used is a mixed method, namely Quan-Qual. The data used is primary data, collected through direct questionnaire distribution and also conducting direct interviews with respondents while secondary data is in the form of scientific articles and other data that are used as references. The population in this study is the entire population in Muara Enim Regency. Samples were collected using convenience sampling techniques, statistical test tools using Structural Equation Modelling (SEM) with SmartPLS software. The results of the study show that technological advances, lifestyles, and gender have an effect on personal financial management while financial literacy has no effect on personal financial management. The moderation variable, namely gender, had no effect on each of the independent variables in this study.
Cloud application design for financial reporting in Indonesia’s small and medium enterprises Erin, Erin; Gui, Anderes
International Journal of Informatics and Communication Technology (IJ-ICT) Vol 14, No 2: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijict.v14i2.pp457-466

Abstract

Small and medium enterprises (SMEs) in Indonesia are increasingly developing, but the application of information technology (IT) in small medium businesses is still lacking because for small medium business owners, doing their own bookkeeping without a system will maximize profits. However, this makes bookkeeping ineffective and inefficient because it requires manual data input and reconciliation. Utilizing a cloud-based accounting information system (CAIS) can integrate data, increase productivity, and minimize infrastructure costs because there is no need to provide costs for physical infrastructure. In this research, CAIS was designed to produce financial reports that focus on small medium businesses in Indonesia. The method used is a qualitative method by conducting observations through literature study for data collection and the rational unified process (RUP) which is limited to the elaboration stage to produce a prototype design. So, the result of this paper is a system design that can be used as a guide to continue with system development. This system aims to simplify transaction records so that they can be more efficient and effective in producing financial reports. The use of CAIS is also expected to increase profits and maximize the use of internet and technology in small medium businesses.
QUALITY MANAGEMENT OF ACHIEVING EDUCATIONAL INSTITUTIONS IN MADRASAH Faiq, Faiq; Erin, Erin; Nayla, Nayla
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

Outstanding Madrasah Ibtidaiyah refers to a primary level educational institution in the Islamic education system that has achieved a high level of excellence and achievement. Aspects include academic, non-academic, and student character development activities. This research was conducted at Madrasah Ibtidaiyah Al-Islamiyah Karanganyar Paiton Probolinggo on quality planning at Madrasah Ibtidaiyah Al-Islamiyah (MIA) Karanganyar Paiton in realizing educational institutions, examining and describing more deeply the implementation of quality at Madrasah Ibtidaiyah Al-Islamiyah (MIA) Karanganyar Paiton in realizing outstanding educational institutions, and examining and describing quality evaluation. The methodology used in this research uses a qualitative approach. Data collection techniques with observation, interviews and documentation. The method used to check the validity of the data is method triangulation. The results of the research showed that: 1). Planning: establishing vision and mission as quality guidelines, commitment to the implementation of national standard schools, comfortable and good service processes, improving the quality of student input, using quality references set by the government, quality planning in management review. 2) Implementation: implementing the national standard curriculum as well as the pesantren curriculum, educators and education personnel with at least a bachelor's degree. There is satisfaction from students and parents/guardians of students as users, 100% graduates are absorbed and equipped with expertise, the existence of representative infrastructure, transparent education management, very good and very close relations between schools and communities, the existence of special services to support learning activities. 3). Evaluation: conducting self-assessment of school performance based on accountability, transparency and efficiency.
Sentiment Analysis of Slang Language Trends in Generation Alpha on Social Media Using BERT Priccilia, Shania; Erin, Erin
Engineering, MAthematics and Computer Science Journal (EMACS) Vol. 7 No. 2 (2025): EMACS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/emacsjournal.v7i2.13368

Abstract

Generation Alpha is a group growing up in an era of rapid digital technology advancement. Unlike previous generations who experienced a transition into technology, Generation Alpha demonstrates unique communication characteristics, particularly in their frequent use of slang, which is often difficult for older generations to understand. This gap in language understanding can lead to miscommunication, especially when the meaning of slang is misinterpreted. This phenomenon presents a challenge in establishing intergenerational communication, especially in digital and social media contexts where informal language is dominant. This study aims to explore the effectiveness of AI models in analyzing the sentiment of slang language used by Generation Alpha. Three BERT-based models were utilized in this research: BERT, RoBERTa, and DistilBERT. These models were selected based on their performance and efficiency in natural language processing (NLP) tasks, particularly in text classification and sentiment analysis. The dataset consists of 24,958 slang-based posts collected from users on the social media platform X. The analysis shows that DistilBERT achieved the highest accuracy score of 0.83, followed by BERT (0.82) and RoBERTa (0.81). These findings suggest that BERT-based models, especially DistilBERT, perform reliably in identifying the sentiment behind slang expressions used by Generation Alpha and hold potential for implementation in AI-based moderation or social media monitoring systems.
Analysis of the Influence of Financial Flexibility, Financial Distress, and Tax Policies on the Performance of Companies on the Indonesia Stock Exchange Erin, Erin; Yuniarwati, Yuniarwati
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.1762

Abstract

The growth of Indonesia's manufacturing sector GDP has shown a declining trend since 2016 and was further exacerbated by the Covid-19 pandemic, necessitating improved company performance through the application of sound financial management principles. Financial flexibility, financial distress, and tax policies are key factors that need to be studied to understand their impact on the performance of manufacturing companies. This study aims to identify the influence of financial flexibility, financial distress, and tax policies on the performance of manufacturing companies in Indonesia.bThis research uses a quantitative method with a descriptive statistical approach, examining manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. A sample of 123 companies was selected using purposive sampling techniques, and data analysis was used to test the analysis hypothesis, namely panel data regression using the Eviews 12 program to broadcast the influence of financial flexibility, financial difficulties and tax policy on company performance. The research results show that financial flexibility has no significant effect on company performance and financial distress has a significant effect on company performance, while tax policy has a significant effect on company performance.