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Dewi Noor Fatikhah Rokhimakhumullah
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PENGELOLAAN BUMDES BERKELANJUTAN UNTUK AKSELERASI BUMDES MANDIRI Muhammad Faisal Riza; Irfan Kharisma Putra; Dewi Noor Fatikhah Rokhimakhumullah; Fiaz Muthia Firlianna
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1196

Abstract

the community service program is packaged in the form of a Sustainable BUMDes Training and Assistance package for the Acceleration of Independent BUMDes. The training and mentoring are carried out starting from the business management aspect of BUMDes, Human Resources (HR) management which of course acts as the direct manager of BUMDes, and financial aspects including taxation. The purpose of this activity is to help improve the governance of BUMDes, together with the village government, the community, and the private sector; through training and mentoring efforts to explore the natural potential and the potential of human resources owned. The method used is divided into three stages, namely 1) analyzing the mapping of the problems faced by BUMDes in Ampeldento Village, 2) conducting socialization about the steps for establishing BUMDes in accordance with regulations, 3) providing training and assistance in business development through exploring potential resources. owned village people and trained in making simple financial reports. The service program carried out has had a good impact on the development of BUMDes and related human resources so that BUMDes is expected to be sustainable so that it can provide benefits to the community in a sustainable manner.
ANALISIS POTENSI E-COMMERCE MELALUI IMPLEMENTASI DATA MINING DALAM PERPAJAKAN: SEBUAH STUDI KOMPARASI Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Aji Widya Firmansyah; Ayun Hanafiyah
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

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Abstract

The digital economy is experiencing quite rapid development, not to mention the e-commerce sector which is showing growth. From 2025 to 2030 it is projected that there will be a three-fold increase, mainly from the e-commerce sector. A number of transactions and data are abundant, causing DGT to have difficulty processing data. In addition, determining the involvement of e-commerce actors who are not easily detected is a challenge in itself. Based on these problems, this study raises the application of data mining in taxation to analyze the potential of e-commerce through comparative studies. This study uses a qualitative descriptive approach with literature study and interview methods through the acquisition of primary data from informants and secondary data through relevant literature sources. This study uses content analysis techniques. The results of the study show that Indonesia needs to adopt a data mining system implemented by several countries based on benchmark analysis. Comparison and effectiveness of data mining, especially in preventing, detecting, and overcoming tax evasion behavior by taxpayers. In addition, reviewing the potential to be implemented in Indonesia is very large. Application of data in large sets will be processed using machine learning, random forest, artificial intelligence, and data mining. Based on analysis with other countries, this method minimizes the number of problems in computerized systems
ANALISIS KEBERHASILAN IMPLEMENTASI DIGITALISASI SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA Devi Nur Cahaya Ningsih; Dewi Noor Fatikhah Rokhimakhumullah; Estu Unggul Drajat; Krisna Ganda Saputra; Anjani Bunga Irawan
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

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Abstract

Diigitalization has the meaning of a series of transitions from previously using print, video and audio media to digital forms. Likewise, tax administration is not spared from the digitization process, such as the application of e-registration, e-billing, e-faktur, e-SPT and e-bupot. The purpose of this study is to determine the success of digitizing tax administration in the application of e-documents in Indonesia. The method used in this study is a qualitative method by conducting in-depth interviews and direct observation to the DGT Sub Directorate of Potential, Compliance and Acceptance; and the Fiscal Policy Agency. Meanwhile, reports from this study will be written using a descriptive method. To analyze the success of digitizing tax administration in Indonesia, several theories are used including the IS Success Model, Institutional Theory and Based on IS Success Literature Review. The results of this study indicate that the implementation of tax digitization can be said to be successful from a technological aspect with indicators of information quality, system quality, service quality, accessibility, and perceived ease of use. But on the other hand, digitization of taxation cannot be said to be successful when viewed from a contextual aspect with indicators of socio-demographic characteristics, digital divide, and technological trends around the world
The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method Kadarisman Hidayat; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih; Hefry Johan Ferdhianzah
Journal Research of Social Science, Economics, and Management Vol. 4 No. 6 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i6.776

Abstract

This study aims to examine the impact of Corporate Tax Strategies (CTSs) on consumer reactions, with Consumer Perceived Ethicality (CPE) acting as a mediating variable. Previous research on CTSs has largely focused on macro-level analyses, exploring whether aggressive tax minimization strategies lead to negative stakeholder reactions that affect company performance. However, findings on the effect of CTSs on company value remain inconclusive, with some studies reporting a negative influence and others finding no significant relationship. This research employs a quantitative approach using an experimental method to address this gap by focusing on consumer-level reactions. The methodology involves simulating scenarios to measure consumer responses to perceived ethicality in corporate tax practices. The results indicate that CTSs significantly influence consumer reactions, with CPE playing a critical mediating role. Specifically, when corporations engage in perceived unethical tax strategies, consumer trust and loyalty decline, reinforcing the importance of ethical considerations in corporate decision-making. The study concludes that incorporating ethical dimensions into tax strategies can mitigate negative consumer reactions and enhance corporate social responsibility (CSR) initiatives. These findings contribute to the literature on CSR and consumer behavior, offering practical insights for corporations aiming to align tax practices with ethical standards to foster positive consumer perceptions.
Co-Authors Aji Widya Firmansyah Anjani Bunga Irawan Ayun Hanafiyah Devi Nur Cahaya Ningsih Estu Unggul Drajat Fiaz Muthia Firlianna Gunawan Eko Nurtjahjono Hefry Johan Ferdhianzah Irfan Kharisma Putra Kadarisman Hidayat Krisna Ganda Saputra MG Wi Endang Muhammad Faisal Riza Muhammad Muhammad Nanda, Hanjar Ikrima Nujmatul Laily Nur Imamah Ria Zulkha Ermayda Safarudin Hisyam Tualeka Sri Mangesti Rahayu Zahroh Z.A Zahroh Zainal Abidin