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Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Fadhilatunisa, Della; Fakhri, M. Miftach; Nirmalasari, Aprilianti; Awalia, Andi Dio Nurul; Soeharto, Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9399

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
Risk Factors of Children Behavior in Schistosomythical Transfer in Two Villages of Lindu Regency, Sigi District, Central Sulawesi in 2017 Sulistiyawati, Tri; Utomo, Budi; Soeharto, Soeharto
Folia Medica Indonesiana Vol. 54, No. 2
Publisher : Folia Medica Indonesiana

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

Abstract

Children of primary school are particularly vulnerable to schistosomiasis because 60-70% of them with age of 5-14 years do a lot of activity outside home. The impact of schistosomiasis in children are the lack of concentration in learning, anemia, and impaired growth. This study aimed to describe the behavior of children aged 7-12 years in Puro'o and Tomado Villages in preventing the transmission of schistosomiasis and to determine the correlation between age, sex behavior community in the prevention of schistosomiasis. The study was conducted in Tomado and Puro'o villages for 3 months from March to June 2016. This was a cross sectional study. The samples in this study were children aged 7-12 years, selected by stratified multistage random cluster sampling which was done in three phases: the first phase was the villages, the second phase was the primary school in the village, and the third stage was household selected by proportional random sampling. Data were collected through interview using a structured questionnaire and the observation was analyzed using chi-square test. Respondents who had less knowledge, mostly behave defecate/urinate (80%) in latrine/WC, handwashing behavior with soap after defecating/urinating (50%), wearing footwear outside the home (86.5%), and playing in the rice fields, marshes and lakes (67.3%). Analysis of the relationship between knowledge and child's behavior showed no significant relationship (p=0.114). As a conclusion, children aged 7-12 years in Tomado and Puro'o villages mostly had less supportive behavior in preventing the transmission of schistosomiasis and had moderate or less reliable knowledge.
Integrating Indigenous Architectural Heritage into Mathematics Education: The Case of Baduy Leuit Kadarisma, Gida; Dewantara, Jagad Aditya; Sari, Indah Puspita; Nasrullah, Anton; Soeharto, Soeharto
Mathematics Education Journal Vol. 20 No. 1 (2026): Mathematics Education Journal
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/mej.v20i1.pp201-224

Abstract

This study aims to explore the potential of the Baduy leuit (traditional rice barns) as a cultural basis for designing mathematics tasks grounded in real-world contexts. Using an ethnographic approach, the research collected data through field observations, photographic and sketch documentation, direct measurements, and in-depth interviews with community elders. The findings reveal that the leuit embodies structural characteristics that correspond to fundamental geometric forms. Two principal types were identified: the Leuit Lenggang, resembling a truncated square pyramid, and the Leuit Gugudangan, resembling a rectangular prism. These structures offer authentic contexts for designing mathematics tasks related to volume, surface area, ratios, nets, and capacity estimation. Examples include calculating rice storage volume, determining bamboo requirements for construction, and analyzing roof coverage—all of which illustrate how traditional architecture can be transformed into meaningful mathematical problem situations. Beyond their mathematical relevance, the leuit reflects cultural values of food security, ecological stewardship, and collective responsibility, aligning with the Sustainable Development Goals (SDG 2: Zero Hunger; SDG 4: Quality Education; SDG 11: Sustainable Cities and Communities). The study concludes that integrating the Baduy leuit into mathematics task design offers a culturally responsive approach that enhances conceptual understanding while fostering appreciation of local wisdom.
Investigating High School Student Misconceptions: A Rasch-Based Three-Level Diagnostic Evaluation of Osmoregulation and Excretion Systems Ridwan; Sura, Sunarto A.; Koerniadi, Diki; Zaradiva, Lia; Soeharto, Soeharto; Najira; Bariroh, Ghurrotul; Muhammad, Fadil
Emerging Science Journal Vol. 9 (2025): Special Issue "Emerging Trends, Challenges, and Innovative Practices in Education"
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/ESJ-2025-SIED1-05

Abstract

This study aimed to develop and validate a three-tier multiple-choice diagnostic assessment instrument to identify misconceptions related to osmoregulation and the excretion system among Indonesian high school students. A total of 281 students from West Sumatra and Jambi Province participated in the research. Employing a quantitative approach, the psychometric properties of a 20-item test were analyzed using Rasch modeling. The analysis revealed that the instrument had strong item reliability (0.84), though person reliability was relatively low (0.55), indicating variability in students’ response consistency. Despite this, the test demonstrated high internal consistency, as shown by a Cronbach's Alpha of 0.90. The mean student ability level (-2.37) was significantly lower than the item difficulty level (0.00), suggesting widespread conceptual gaps among participants. All items met the model’s expectations, with average Outfit Mean Square (MNSQ) at 1.02 and Z-Standard at 0.1. The findings highlight the diagnostic tool’s effectiveness in detecting prevalent misconceptions in biology education. This study contributes to the field by offering a structured and psychometrically sound instrument, supporting more targeted instructional strategies to enhance conceptual understanding in science education.
Co-Authors - Sukir Abdul Haris Odja Adi Suhendra, Adi Adiba, Fhatiah Afandi Afandi Afrizan, Afrizan Amukune, Stephen Andari, Tania Angraini, Mila Rosa Anton Nasrullah, Anton Ariati Dina Puspitasari, Ariati Dina Arifiyanti, Fitria Asri Arbie Astriani, Devi Awalia, Andi Dio Nurul Baehaqi Bariroh, Ghurrotul Budi Utomo Buhungo, Trisnawaty Junus Chairatul Umamah Chatarina Umbul Wahyuni Dadan Rosana Daryono, Rihab Wit Della Fadhilatunisa Dewantara, Jagad Aditya Didi Sundiman Edi Istiyono Efriani Efriani Eka Murdani, Eka el indahnia kamariyah, el indahnia Eri Sarimanah FARADILLA, FARADILLA Fardan, Muhammad Farida Anastika Fathahillah Fathahillah Figiati Indra Dewi HANDITYA, BINOV Hidayat, Sri Wiyanti I Made Supatra Indah Puspita Sari, Indah Puspita Indah Widowati Irwandani Irwandani Jahja, Mohamad Jumadi Jumadi Kadarisma, Gida Koerniadi, Diki Kurniasti, Rosi Arde Kurniawan, Muhammad Hafiz M. Miftach Fakhri Maemunah Maemunah Maftukhin Maimon Sumo Moh. Irma Sukarelawan Muhammad Aridan Muhammad Ibrahim Muhammad Nurtanto Muhammad, Fadil Mursidi, Andi Najira Nanda Khoirunisa Narwoto Narwoto Nirmalasari, Aprilianti Novitasari, Dyah Ayu Nugraheni, Tyas Ayu Nur Endah Susilowati Nurhidayah, Rizka Nurul, Muhamad Purwoko, Agus Putu Sudira Ramadhanti, Anissa Ridwan Riki Perdana Rini Setyowati, Rini Riwayani, Riwayani Robby, Uchaimid Biridlo'i Roni Suhartono Rosidah Rosidah Roy Efendi, Roy Ruhban Masykur Sanatang Saputri, Niken Dwi Sihaloho, Nahot Tua Parlindungan Sitti Radhiah Soenarto Soenarto Somae, Erik Tauvani Suhendra Suhendra Sulistiyawati, Tri Sulistyarini, Sulistyarini Sumarwoto, S.H.I., M.H. Sumarwoto, S.H.I., M.H. Supahar, Supahar Sura, Sunarto A. Syafutri, Ridha Tahmid Sabri ting, i-hsien Toni Kus Indratno Ulaya Ahdiani Vidiyanto, Vidiyanto Wardatul Djannah Widayanto, Luthfi Dhimas Wiwiek Afifah Wulandari, Fajar Zaradiva, Lia