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All Journal Jurnal JSIKA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Masyarakat Merdeka (JMM) Develop J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Administrasi dan Manajemen DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal AbdiMas Nusa Mandiri Infotech: Jurnal Informatika & Teknologi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Technology and Informatics (JoTI) GREENOMIKA JUSTIN (Jurnal Sistem dan Teknologi Informasi) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Jurnal Sistem Informasi Universitas Dinamika BIP'S : Jurnal Bisnis Perspektif Akuntansi'45 Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Trends Economics and Accounting Research Jurnal Masyarakat Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Tekmulogi: Jurnal Pengabdian Masyarakat SmartComp Jurnal Pengabdian Masyarakat Nian Tana Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat CandraRupa: Journal of Art, Design, and Media SWARNA: Jurnal Pengabdian Kepada Masyarakat EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Akuntansi dan Ekonomi Pajak: Perspektif Global Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Meraki: Journal of Creative Industries JAS (Jurnal Akuntansi Syariah) Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Pariwisata CONTABILITA: Journal of Accounting and Finance
Martinus Sony Erstiawan
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Analisis Sentimen dan Isu Kritis Wajib Pajak Terhadap Implementasi Coretax Berbasis Python Erstiawan, Martinus Sony
Majalah Ekonomi Vol 30 No 2 (2025): Desember 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/yx61p910

Abstract

Transformasi digital perpajakan melalui aplikasi Coretax memicu beragam respon publik, termasuk kritik terhadap kinerja teknis dan transparansi anggaran. Penelitian ini bertujuan menganalisis sentimen dan isu utama yang muncul dari komentar wajib pajak di media daring terkait implementasi Coretax. Data berupa 34 komentar dianalisis menggunakan text mining, preprocessing, serta sentiment analysis berbasis Python (TextBlob). Hasil penelitian menunjukkan dominasi sentimen negatif yang terkait dengan kendala teknis, error sistem, beban administratif tambahan, serta kritik terhadap penggunaan anggaran sebesar Rp1,3 triliun. Temuan ini menegaskan bahwa digitalisasi pajak tidak hanya ditentukan oleh kualitas teknologi, tetapi juga oleh kepercayaan publik terhadap akuntabilitas dan tata kelola fiskal. Kebaruan penelitian ini terletak pada pemanfaatan data komentar publik sebagai representasi persepsi masyarakat secara alami, bukan survei terstruktur. Penelitian merekomendasikan perbaikan teknis aplikasi, peningkatan transparansi anggaran, dan komunikasi publik yang partisipatif. Keterbatasan penelitian ini adalah jumlah data relatif kecil dan penggunaan TextBlob yang belum optimal untuk Bahasa Indonesia, sehingga riset lanjutan perlu memanfaatkan model NLP lokal dan dataset yang lebih luas.
Analisis Journey Map dengan Last Mile Failure dan Dampaknya Terhadap Kepatuhan Pelaporan SPT Tahunan Erstiawan, Martinus Sony; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Buyung Cahya Perdana; Dwi Dewianawati
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/q7thcc94

Abstract

Penelitian ini bertujuan untuk menganalisis pengalaman wajib pajak dalam menggunakan sistem Coretax 2026 dalam pelaporan SPT Tahunan, dengan fokus pada fenomena last mile failure yang mempengaruhi kepatuhan pelaporan pajak. Melalui pendekatan Narrative Inquiry yang diperkaya dengan Qualitative Content Analysis (QCA), penelitian ini menggali pengalaman subjektif pengguna untuk memahami tantangan teknis dan prosedural yang dihadapi selama proses pelaporan. Hasil penelitian menunjukkan bahwa masalah utama yang dihadapi pengguna adalah kegagalan fitur otomatisasi, terutama pada fitur prefill bukti potong yang tidak sinkron, yang menyebabkan ketidaknyamanan dan frustrasi. Selain itu, hambatan pada tahap finalisasi, seperti kegagalan tanda tangan digital, memperburuk pengalaman pengguna dan meningkatkan biaya kepatuhan. Penelitian ini merekomendasikan perbaikan dalam sinkronisasi data, penyederhanaan antarmuka pengguna, serta peningkatan transparansi sistem untuk mengurangi beban psikologis dan memperbaiki kepatuhan wajib pajak. Kontribusi penelitian ini penting untuk pengembangan sistem perpajakan digital yang lebih inklusif dan responsif terhadap kebutuhan pengguna.
Revitalisasi Destinasi Wisata Bukit Kasih Kanonang melalui SWOT, TALC dan Green Accounting P.E Porajow, Christine; Sony Erstiawan, Martinus; Tandaju, Teddy; Martono, Siswo
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/h1tzpw91

Abstract

This study examines the revitalization strategy of Bukit Kasih Kanonang within the framework of the Tourism Area Life Cycle (TALC) by integrating SWOT analysis and Green Accounting. In recent years, the destination has experienced stagnating visitor growth, declining facility quality, and reduced competitiveness, raising concerns about its long term sustainability. The purpose of this research is to analyze the destination’s life cycle position, identify internal and external strategic factors, and formulate a rejuvenation model grounded in environmental accountability. The study employs a descriptive qualitative approach strengthened by strategic quantitative analysis. Data were collected through direct observation, visitor questionnaires based on the 4A components (attraction, accessibility, amenities, ancillary services), in-depth interviews with local stakeholders, and document analysis. IFAS and EFAS matrices were used to evaluate internal and external factors, while the SWOT framework was integrated with a Green Accounting perspective to simulate environmental cost allocation and sustainability reporting mechanisms. The findings indicate that the destination is in the stagnation phase tending toward early decline, characterized by strong spiritual and natural attractions but weakened supporting amenities and management systems. Although external opportunities such as the growing trend of religious tourism exist, limited managerial integration and the absence of environmental accounting reduce adaptive capacity. The study concludes that rejuvenation should be understood as a structural transformation toward sustainable governance, integrating ecological accountability, green facility revitalization, and strategic differentiation to enhance long term competitiveness.
PENDAMPINGAN PENCATATAN KEUANGAN DAN BRANDING UMKM LANSIA MENGGUNAKAN ARTIFICIAL INTELLIGENCE GEMINI Martinus Sony Erstiawan; Yosef Richo Andrianto; Darwin Yuwono Riyanto; Desita Rizky Amelia Kusumaningtyas; Sri Hariani Eko Wulandari
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 3 (2026): Periode Juli 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i3.8362

Abstract

The main challenges facing productive senior-run MSMEs in Elok Semolowaru, Surabaya, include low basic financial literacy, the failure to separate business and personal finances, poor transaction record-keeping, and suboptimal brand identity and use of digital technology. These conditions hinder data-driven business decision-making and product competitiveness in the market. The objective of the activity is to enhance the managerial capacity of senior-run SMEs through the integration of two aspects of Artificial Intelligence (AI) in simple financial record-keeping and product branding, which will also serve as the foundation for flagship activities of productive senior-run SMEs. The method used was the Participatory Action Learning System (PALS) through outreach, workshops, demonstrations, and hands-on practice on December 16–17, involving 32 senior-run SMEs as partners. Evaluation was conducted using pre- and post-tests on a 1–4 Likert scale to measure improvements in financial and digital literacy. The results of the activity showed an increase in average scores of 48%–61% across all indicators, particularly in the aspects of financial separation, basic profit understanding, and branding. The achievement level remains in the “fairly understanding” category. This activity effectively enhances the basic capacity of senior citizen SMEs; however, continuous mentoring is essential to achieve digital independence and long-term economic impact.
Customer Satisfaction, Social Influence, and Facilitating Conditions Affecting Use Behavior in Ride-Hailing Erwin Sutomo; Sulistiowati Sulistiowati; Vivine Nurcahyawati; Martinus Sony Erstiawan; Ayuningtyas
Journal of Technology and Informatics (JoTI) Vol. 7 No. 2 (2025): Vol. 7 N. 2 (2025)
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/joti.v7i2.1222

Abstract

The rapid expansion of online ride-hailing services has transformed urban mobility; however, sustaining user engagement remains a major challenge due to the interplay of psychological and technical factors. Despite widespread adoption, the determinants influencing users’ continued use of such applications remain inconsistent and not fully understood. Therefore, this study examines the effects of Customer Satisfaction (CS), Social Influence (SI), and Facilitating Conditions (FC) on Use Behavior (UB) of online transportation applications, with Behavioral Intention (BI) as a mediating variable. The research was conducted in Surabaya with 150 active users of online ride-hailing services, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that FC significantly affects both BI and UB, while CS and SI have significant positive effects on BI but not directly on UB. Moreover, BI is identified as the strongest predictor of UB and acts as a significant mediator in the relationships CS → BI → UB, SI → BI → UB, and FC → BI → UB. These results highlight the central role of intention in linking psychological and technical factors to actual use behavior. The study suggests that service providers enhance customer satisfaction, utilize social influence, and strengthen facilitating conditions to sustain user engagement.
Kegagalan Coretax Memicu Wacana Publik, Mengikis Kontrak Sosial dan Kepercayaan Wajib Pajak Sony Erstiawan, Martinus
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1827

Abstract

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.
Co-Authors A. B. Tjandrarini Achmad Arrosyidi Achmad Yanu Aliffianto Agile Jaunty Christy Akhmad Yogie Aldi Irwantono Saputra Angesti, Dyan Anita Permatasari Anjik Sukmaaji Antok Supriyanto Ari Setyo Budiono Arridho, Umair Mustaurid Arridho, Umair Mustaurid Arvin Ray Anggasta Ayuningtyas Bali, Mustafa Binawati, Lilis Budi Wiranata Sihombing Budiono, Ari Setyo Budiono, Ari Setyo Buyung Cahya Perdana Candraningrat, Candraningrat Christy, Agile Jaunty Christy, Agile Jaunty Darwin Yuwono Darwin Yuwono , Riyanto Darwin Yuwono Riyanto Darwin Yuwono Riyanto, Darwin Yuwono Desita Rizky Amelia Kusumaningtyas Dewianawati, Dwi Effendi, Pradita Maulidya Era Norma Hidayah Erwin Sutomo Fania Putri, Regita Fendy Gerry Foe Fitriyaningrum, Lulut Fitriyaningrum, Lulut Foe, Fendy Gerry Foe, Fendy Gerry Gemilang Citra Perdana Hardman Budiardjo, Hardman Hardman Budiarjo Haryanto Tanuwijaya Henry Bambang Setyawan Hidayah, Era Norma I Gusti Ngurah Alit Widana Putra Indriyanto, Machiko Nugraha Januar Wibowo Jeanne Asteria W Jusak Jusak Jusak Jusak Khotimah, Dewi Ayu Khusnul Khotimah, Dewi Ayu Khusnul Kurniawati, Nurul Diyah Kusworo, Angen Yudho Machiko Nugraha Indriyanto Mardiyah, Dewi Rahayu Mardiyah, Dewi Rahayu Maria Widyastuti Marina Tri Milasari Mario Angelo Kevin Buga Langoday Milasari, Marina Tri Milasari, Marina Tri Mita Otik Wiraswati Mochamad Farkhan Syahtoni Mochammad Aldiansyah , Putra Mochammad Arifin Mochammad Arifin Muhammad Ilham Saleh Mustafa, Putra Yoga Dwiangga Mustafa, Putra Yoga Dwiangga Natsir Salasa Ngariwati Ngariwati Nia Yuniarsih Oktaviani Oktaviani P.E Porajow, Christine Panjaya, Michael Richie Panjaya, Michael Richie Paramastri, Raras Dhika Paramastri, Raras Dhika Pebriantono, Pebriantono Pebriantono, Pebriantono Perdana, Gemilang Citra Porajow, Christine P.E Porajow, Christine Patricia Elvano Pradita Maulidya Effendi Puji Widodo, Arifin Putra Yoga Dwiangga Mustafa Putri Erdiana, Setya Rahmawati, Endra Rudi Santoso Rudi Santoso Rudi Santoso Salasa, Natsir Salasa, Natsir Sihombing, Budi Wiranata Sihombing, Budi Wiranata Siswo Martono, Siswo Siwidyah Desi Lastianti Sri Suhandiah SULISTIOWATI Sulistiowati Sulistiowati Sulistiowati, Sulistiowati Sulistiowati, Sutikno Surya Indah Puspita, Dwi SUTIKNO Tandaju, Teddy Teguh Sutanto Thyophoida W.S. Panjaitan Titik Lusiani Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tri Sagirani Tutut Wurijanto Umair Mustaurid Arridho Utama, Bima Satria Valentinus Roby Hananto Vivine Nurcahyawati Wangi, Mega Pandan Wulandari, Sri Hariani Eko Yanna Eka Pratiwi Yogie, Akhmad Yogie, Akhmad Yosef Richo , Adrianto Yosef Richo Adrianto Yosef Richo Adrianto, Yosef Richo Yuli Yanti Wulandari Yuwono Riyanto, Darwin