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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Online Insan Akuntan Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Golden Ratio of Auditing Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pelita Manajemen Revenue: Lentera Bisnis Manajemen Jurnal Pustaka Dianmas Margin: Jurnal Lentera Managemen Keuangan Central Community Development Journal Jurnal Akuntansi
Islamiah Kamil
Accounting, Business And Social Sciences, Dian Nusantara University
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KEBERLANJUTAN KEUANGAN: STUDI TENTANG PENGARUH DIGITALISASI TERHADAP PELAPORAN KEUANGAN BERKELANJUTAN Anjarwati, Sri; Kamil, Islamiah; Yolifiandri, Yolifiandri; Septiana, Rana
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.25000

Abstract

Dalam era transformasi digital yang pesat, penelitian ini bertujuan untuk menyelidiki pengaruh digitalisasi terhadap pelaporan keuangan berkelanjutan. Melalui metode studi literatur, kami menganalisis literatur akademis, laporan riset, dan artikel terkait untuk memahami dampak positif dan negatif dari digitalisasi dalam konteks pelaporan keuangan yang berkelanjutan. Temuan menunjukkan bahwa digitalisasi memberikan kontribusi signifikan terhadap peningkatan efisiensi dalam pengumpulan dan penyajian informasi keberlanjutan. Proses otomatisasi mempercepat proses pelaporan sambil meningkatkan akurasi data, menciptakan dasar yang lebih kokoh untuk pengambilan keputusan berkelanjutan. Namun, tantangan etika penggunaan data dan risiko keamanan informasi juga muncul seiring dengan kemajuan teknologi. Keberlanjutan keuangan bukan hanya menjadi tanggung jawab etis, tetapi juga memerlukan strategi dan kontrol yang matang dalam menghadapi era digital. Hasil penelitian ini menyediakan wawasan mendalam tentang dinamika kompleks antara digitalisasi dan pelaporan keuangan berkelanjutan, memberikan pandangan yang kaya bagi praktisi, akademisi, dan pembuat kebijakan.
The influence of lifestyle and financial literacy on online paylater system and its impact on spending behavior Kamil, Islamiah; Ariani, Meiliyah; Irawan, Indra Ade
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.285

Abstract

This research aims to examine the influence of Lifestyle and Financial Literacy on the Paylater Online System and its impact on Spending Behavior. The analytical method used to test the hypothesis is path analysis. This research uses a sample of 200 respondents who are people who use the Online Paylater System in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. In this research, sampling used convenience sampling. The research results show that the direct influence of Lifestyle and Financial Literacy on Spending Behavior shows significant results. However, the indirect effect for each independent variable is different. Lifestyle shows that there is an indirect influence through the Paylater Online System, while for Financial Literacy there is no indirect influence through the Paylater Online System. In theoretical contributions to the preliminary study, among others, Sari (2021) found that the ease of using Paylater technology by e-commerce users in Indonesia is very good and Paylater users tend to do impulse buying when shopping. It is hoped that this research can help the Online Paylater System in making decisions about spending its finances. Apart from that, Marketplaces that provide payments using the Online Paylater System are also expected to be able to maintain and increase the trust of their users.Future researchers should variableize other factors that influence the Online Paylater System and Spending Behavior, such as financial capability, risk and security, so that they can get more solid conclusions for the public regarding the Online Paylater System and changes in behavior or spending habits (Spending Behavior).
AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance Kamil, Islamiah; Prihanto, Hendi; Yolifiandri, Yolifiandri
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

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

Abstract

Purpose – This study aims to examine how Artificial Intelligence (AI)-based digital transformation in tax administration contributes to individual taxpayer compliance in Indonesia. The urgency of this research arises from the rapid adoption of AI technologies particularly e-filing and e-billing systems that are designed to enhance efficiency in tax processing, taxpayer monitoring, and the enforcement of tax regulations. Despite this advancement, limited empirical studies have explored the effectiveness of AI-based tools in fostering compliance among individual taxpayers. Design/Methodology/Approach – A quantitative research approach is employed, utilizing survey data collected from individual taxpayers who use digital tax services in the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) regions. The study applies statistical analysis techniques to assess the relationship between AI-based digital transformation variables (such as automation, accessibility, accuracy, and user experience) and individual taxpayer compliance indicators, including timeliness, accuracy of reporting, and adherence to tax obligations. Results – Preliminary findings indicate that AI-based digital transformation particularly through the integration of e-filing and e-billing systems significantly enhances taxpayer compliance by reducing human error, improving accessibility, and increasing taxpayers’ trust in the system. The analysis reveals that automation and real-time feedback features play a crucial role in ensuring more consistent and accurate tax reporting. However, challenges such as digital literacy gaps and system reliability still affect adoption rates among older taxpayers and small business owners. Research limitations/Implications – This research is limited to individual taxpayers in urban areas and may not fully capture compliance behaviors in rural regions with lower digital infrastructure. Future studies are encouraged to expand the sample coverage and include comparative analysis across different taxpayer segments. The findings have practical implications for policymakers and the Directorate General of Taxes (DGT) to strengthen AI adoption strategies that promote voluntary compliance while maintaining fairness and transparency. The study contributes to the growing body of literature on digital taxation by providing empirical evidence on the role of AI in shaping more efficient, accountable, and citizen-oriented tax administration in the digital era.   Keywords: Artificial Intelligence (AI), E-Filling, E-Billing, Tax Digitalization, Taxpayer Compliance  
Co-Authors Abdullah, M. Al Faruq Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Apriani, Ari Azkiah, Neza Belinda Ayuningtyas Damayanti, Ida Royani Dara, Dara Dewi Anggraini Dewi Anggraini Didin Hikmah Perkasa Estiarto, Lintang Putri Fadjar Kurniawan, Donie Fathihani Fathihani Firdaus Firdaus Ghazy Arkan, Haidar Hendi Prihanto Ika Puji Saputri Indra Ade Irawan IQBAL , MUHAMMAD Irawan , Indra Ade Irawan, Indra Ade Istianingsih Kabdiyono, Era Agita Khaled, Januar Komarudin Komarudin Madini, Fauzan Taufiq Magita, Magita Magito Magito Magito, Magito Manshur, Tubagus Meiliyah Ariani, Meiliyah Meiliyah Ariyani Muhammad Al Faruq Abdullah Muhammad Iqbal Muhammad Iqbal Akbar Nirwan Mulyatno Nurhasanah Nurhasanah Nurkhotimah, Elma Parashakti, RD Parashakti, Ryani Dyan Pratiwi, Ganjar Febriyani Putri, Indah Arini Rahmawati, Rahmawati Ramadhan, Aditya Rian Randyantini, Vely Rina Yuliastuty Asmara Royani Damayanti, Ida Ruhiman, Maman Ryani Dhyan Parashakti Sari, Fitria Nofita Septiana, Rana Setiyo Purwanto Tri Nur Arifin Venni, Riska Wahyuningsih, Erfiana Wati, Dwi Ambar Watriningsih, Watriningsih Wuryandari, Nur Endah Retno Yanti Fransiska Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri Yuliastuty Asmara, Rina