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Behavioral Factors Influencing e-Billing System Adoption: Evidence from Individual Taxpayers in Eastern Indonesia Hais, Putri Faradila S; Suwito, Suwito; Kusumaningrum, Sheila
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.607

Abstract

This study investigates the determinants influencing the use of the tax billing system (e-billing) among individual taxpayers at the Primary Tax Office (KPP) in Ternate, Indonesia. Despite government initiatives promoting electronic tax payment systems, the adoption rate of e-billing has declined significantly in recent years. This study draws upon the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to examine the effects of five key factors: social influence, performance expectancy, perceived usefulness, perceived ease of use, and behavioral intention. A quantitative research approach was employed using primary data collected from 100 individual taxpayers through structured questionnaires. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that, individually, social influence, performance expectancy, perceived usefulness, and perceived ease of use do not significantly influence the adoption of the tax billing system. However, behavioral intention has a statistically significant positive effect. Simultaneously, all five variables significantly influence system usage. These findings suggest that taxpayers’ internal motivation and intention play a more pivotal role than external or system-related perceptions. The study contributes to the understanding of e-government adoption behavior in developing regions and offers insights for improving the effectiveness of digital tax services.
Collaborative Approaches to Basic Service Delivery in IKN: Engaging Stakeholders for Sustainable Development Suwito, Suwito
Mulawarman International Conference on Tropical Public Health Vol. 1 No. 1 (2025): The 3rd MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

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

Abstract

The development of the Nusantara Capital City (IKN) presents a unique opportunity to implement innovative approaches to sustainable development. This research investigates the role of collaborative partnerships in ensuring the effective delivery of basic services within the IKN. By analyzing the experiences of various stakeholders, this study identifies the key factors that contribute to successful collaboration and the challenges that hinder progress. The findings of this research can inform the development of more sustainable and resilient cities in Indonesia and beyond. This study examines the application of collaborative approaches in delivering basic services within the Nusantara Capital City (IKN) project. By engaging a wide range of stakeholders, including government agencies, private sector, and local communities, the research aims to explore the potential of collaborative partnerships in achieving sustainable development goals. This paper will discuss the key challenges and opportunities associated with implementing collaborative approaches, and provide recommendations for enhancing stakeholder engagement and coordination.
MODERNIZING ZAKAT,INFAK AND SHADAQAH GOVERNANCE: INSIGHTS FROM DIFFUSION,INSTITUTIONAL, AND CONTINGENCY THEORIES Suwito, Suwito; Kamal, Muhammad; AR Mahdi, Suriana; Sharma, Mala
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.31668

Abstract

This study investigates the modernization of ZIS governance in Ternate City Indonesia, focusing on Baitul Maal Hidayatullah (BMH) as a case study. The primary aim is to formulate innovative models and strategies that integrate technological solutions with community-based approaches to enhance the effectiveness of zakat management. Adopting a qualitative phenomenological method, the research draws on in-depth interviews with zakat managers and stakeholders involved in digital transformation initiatives. Findings reveal that the application of technology, such as blockchain-based systems, mobile applications, and digital payment platforms, has significantly increased the efficiency, transparency, and accountability of zakat operations. BMH, for instance, achieved 100% of its fundraising target through digital channels, compared to only 50–60% via conventional methods. At the same time, challenges persist, including limited access to technology and low digital literacy in rural areas, prompting the adoption of a hybrid model that combines manual and digital services to maintain inclusivity. The study emphasizes the importance of technology as a driver of modern zakat governance while highlighting the need for adaptive strategies aligned with local socio-cultural contexts. These findings contribute to the broader discourse on Islamic social finance and provide practical insights for enhancing trust, inclusivity, and sustainability in zakat institutions.
Penegakan Hukum Melalui Restorative Justice Di Kabupaten Pegunungan Bintang Wahab, Mukhlis Saleh; Rahawarin, Ahmad Rifai; Suwito, Suwito; Hamid, Muhammad Amin
Journal of Law Review Vol. 3 No. 1 (2024): September - Februari
Publisher : Program Pascasarjana Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jolr.v3i1.163

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis efektivitas penerapan konsep restorative justice dalam sistem penegakan hukum pidana di Kabupaten Pegunungan Bintang, dengan hipotesis bahwa mekanisme berbasis adat dapat lebih memenuhi rasa keadilan substantif masyarakat lokal dibanding sistem litigasi formal. Metode Penelitian: Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, didukung dengan studi pustaka terhadap peraturan perundang-undangan, dokumen adat, serta literatur hukum terkait. Data dikumpulkan melalui analisis dokumen, observasi terhadap praktik penyelesaian perkara di masyarakat adat, dan wawancara dengan aparat kepolisian serta tokoh adat. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa penyelesaian perkara pidana melalui jalur adat, dengan fasilitasi oleh kepolisian, terbukti efektif dalam mendorong pemulihan hubungan antara pelaku, korban, dan masyarakat, serta menghasilkan kepuasan dan legitimasi sosial yang tinggi. Namun, implementasi keadilan restoratif masih menghadapi kendala normatif akibat keterbatasan pengakuan dalam hukum positif nasional. Implikasi: Implikasi dari temuan ini merekomendasikan adanya harmonisasi regulasi dan penguatan kapasitas sumber daya manusia, serta perlunya studi lanjut mengenai integrasi restorative justice pada perkara pidana berat dan di wilayah urban.
State Finance Management With The Use Of Financial Accounting System Applications At The Agency Level In The Tni Au Environment In Order To Realize Transparency And Accountability Sutanto, Adi; Hadi, Yulianto; Suwito, Suwito
Jurnal Syntax Fusion Vol 5 No 06 (2025): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v5i06.445

Abstract

State financial management in the Indonesian Air Force environment faces challenges in realizing transparency and accountability. This study aims to evaluate the use of the Agency Level Financial Accounting System Application in improving transparency and accountability of financial management in the Indonesian Air Force. This research method is descriptive qualitative with data collection techniques through in-depth interviews, observations, and documentation studies in various Indonesian Air Force work units that have implemented the Agency Level Financial Accounting System Application. The results of this study are that the implementation of the Agency Level Financial Accounting System Application in the Indonesian Air Force has increased transparency through more systematic recording of financial transactions that are easily accessible to related parties. Accountability has also been increased with the audit trail feature that allows detailed tracking of each financial transaction. The conclusion of this study is that the use of the Agency Level Financial Accounting System Application is effective in realizing transparency and accountability of financial management in the Indonesian Air Force environment, although there are still challenges that need to be overcome.
Perlindungan Hukum Perkawinan Tidak Tercatat Melalui Isbat Nikah di Pengadilan Agama Wamena Parjono, Parjono; Suwito, Suwito; Sari, Liana; Tuharea, Farida
Journal of Law Review Vol. 3 No. 2 (2024): Maret - Agustus
Publisher : Program Pascasarjana Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jolr.v3i2.168

Abstract

Tujuan: Penelitian ini bertujuan untuk mengkaji kedudukan isbat nikah dalam sistem hukum perkawinan nasional serta menganalisis akibat hukum dari penetapan isbat nikah terhadap perkawinan yang tidak tercatat, khususnya di wilayah yurisdiksi Pengadilan Agama Wamena. Permasalahan ini menjadi krusial mengingat masih tingginya angka perkawinan di luar pencatatan negara yang berdampak pada tidak diakuinya status hukum istri dan anak. Metode Penelitian: Penelitian menggunakan metode hukum yuridis normatif dengan pendekatan konseptual, pendekatan perundang-undangan, serta pendekatan kasus, dengan sumber data utama berupa putusan-putusan isbat nikah di Pengadilan Agama Wamena tahun 2021 serta wawancara dengan hakim sebagai subjek kunci. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa isbat nikah memiliki implikasi hukum yang bersifat retroaktif, memberikan keabsahan status hukum suami-istri, pengakuan status anak, serta legitimasi terhadap harta bersama. Meskipun tidak diatur eksplisit dalam Undang-Undang Perkawinan, isbat nikah memperoleh legitimasi dari Kompilasi Hukum Islam dan praktik yudisial. Implikasi: Temuan ini memiliki implikasi terhadap perumusan kebijakan hukum keluarga berbasis keadilan substantif, dan menjadi dasar penting untuk mendorong harmonisasi antara hukum agama dan hukum negara. Diperlukan kajian lebih lanjut untuk memperkuat regulasi dan edukasi masyarakat terhadap pentingnya pencatatan perkawinan sejak awal.
Efektivitas Pemenuhan Nafkah Anak Pasca Perceraian Di Wilayah Hukum Pengadilan Agama Arso Yuliani, Yuliani; Suwito, Suwito; Ningrum, Jayanti Puspita; Mamonto, Andi Annisa Nurlia; Rumalean, Zonita Zirhani
Journal of Law Review Vol. 4 No. 1 (2025): September - Februari
Publisher : Program Pascasarjana Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jolr.v4i1.171

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis efektivitas pemenuhan nafkah anak pasca perceraian di wilayah hukum Pengadilan Agama Arso serta mengidentifikasi faktor-faktor yang memengaruhinya. Kajian ini berangkat dari adanya kesenjangan antara norma hukum yang mengatur kewajiban nafkah anak sebagaimana diatur dalam Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan dan realitas pelaksanaannya di masyarakat. Metode Penelitian: Penelitian menggunakan metode hukum normatif dengan menggunakan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan kasus. Data penelitian diperoleh dari bahan hukum primer; bahan hukum sekunder; serta bahan hukum tersier sebagai penunjang analisis. Seluruh data dianalisis secara kualitatif dengan menitikberatkan pada sinkronisasi antara norma hukum dan implementasi yuridis. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pelaksanaan kewajiban nafkah anak belum berjalan efektif karena dipengaruhi oleh faktor internal seperti kondisi emosional dan budaya hukum individu, serta faktor eksternal berupa lemahnya ekonomi, ketiadaan sanksi hukum, dan kurangnya dukungan kelembagaan. Implikasi: Implikasi penelitian ini menegaskan pentingnya penguatan efektivitas hukum sebagai instrumen perlindungan anak dan rekayasa sosial.
Al-‘Alaqah bayn al-‘Ulamā’: Dirāsah Ta’ṣīlīyah li al-Thaqāfah al-Islāmīyah fī al-Ma’āhid al-Taqlīdīyah fī Jāwā Wahab, Muhbib Abdul; Suwito, Suwito
Studia Islamika Vol. 8 No. 3 (2001): Studia Islamika
Publisher : Center for Study of Islam and Society (PPIM) Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sdi.v8i3.684

Abstract

The role of kyai (religious leaders) in pesantren (Islamic Boarding School) has long been the object of study for many reaserchers. A notable example is the study of Clifford Geertz in which he obseerves the role of kyai as agents pf culture. In this study, Geertz maintains that kyai act as filters in the flow of information tp student (santri), spreading that which the kyai deem useful for the discarding that which may endanger them.DOI: 10.15408/sdi.v8i3.684
Majlis al-‘Ulama’ al-Indūnīsī fī Munādalat al-Barnāmij al-Siyāsī Suwito, Suwito; Wahab, Muhbib Abdul
Studia Islamika Vol. 2 No. 4 (1995): Studia Islamika
Publisher : Center for Study of Islam and Society (PPIM) Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sdi.v2i4.823

Abstract

The birth of the Indonesian Ulema Council (MUI), among others, initiated by the New Order. Minister of Religion formed the Indonesian Islamic Propagation Center (WWII) in charge of organizing workshop preachers in Indonesia on 26-29 November 1974. Among the results of the workshop consensus is forming MUI.The initiative was in addition to the presence of concerned government organizations 'scholars' to accelerate the implementation of its discretion, as well as outside of Islam similar associations have been formed. General Assembly of the Indonesian Bishops (MAWI) for the Ummah Catholics had formed in 1924 and the Communion of Churches in Indonesia (PGI) for the Ummah Protestant founded in 1950.DOI: 10.15408/sdi.v2i4.823
Implementasi Penilaian Hasil Belajar PAI BP pada Kurikulum Merdeka di SMK Ma’arif NU 1 Cilongok Kabupaten Banyumas Saefudin, Nisfi Hami; Suwito, Suwito
An-Nahdloh: Journal of Education and Islamic Studies Vol. 1 No. 2 (2026): January 2026
Publisher : An-Nahdloh: Journal of Education and Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58788/jeis.v1i2.14

Abstract

The implementation of the Merdeka Curriculum (Merdeka Curriculum) maximizes student learning and strengthens competencies, aiming to restore education in Indonesia after the COVID-19 pandemic. SMK Ma'arif NU 1 Cilongok, Banyumas Regency, implemented the Merdeka Curriculum starting in 2021. This has resulted in several impacts that have become problematic in educational activities at SMK Ma'arif NU 1 Cilongok, Banyumas Regency. The purpose of this study was to analyze the implementation of Islamic Religious Education (PAI) learning outcome assessment using the Merdeka Curriculum at SMK Ma'arif NU 1 Cilongok, Banyumas Regency. Furthermore, it was also to understand the Islamic Religious Education (PAI) learning process using the Merdeka Curriculum. The results of this study indicate that the implementation of the Merdeka Curriculum learning outcome assessment at SMK Ma'arif NU 1 Cilongok, Banyumas Regency, encompasses diagnostic, formative, and summative assessments. The assessment also includes several steps, from planning and creating a framework to evaluating student learning outcomes. Based on this research, student learning outcomes have improved compared to when implementing the 2013 curriculum. In implementing the independent curriculum, there are several obstacles, including student readiness to take part in digital-based assessments.   Keywords: Merdeka Curriculum, Islamic Religious Education (PAI) Learning Outcomes
Co-Authors A. Tuhumurry, Harry A.A. Ketut Agung Cahyawan W Abd. Azis, Abd. Abdul Aziz Abdullah, Sehat Adi Sutanto Aditya Rahman Aditya Rahman Adystia Sunggara, Muhammad Agus Sriyanto Agus, Sriyanto Ahmad Fadlil Zarkasyi Ahmad Rifai Rahawarin Aituru, Yulianus Payzon Albugis, Muhammad Zein Aldi Himawan Ali Muhdi Ali, Iqbal M Aris Alifa Semendawai, Farras Andrias, Maria Yeti Annisa Nurlia Mamonto, Andi Anwar M Roem Apriansyah, Daffa Dwi Aprilianto, Rizky Ajie AR Mahdi, Suriana Ardison Asri Arief Mushoffa Gymnastiar Ariefianto, Rizki Mendung Arif Hidayat Arif Rachman Putra Aryastuti, Nurul Asiyah Beigi, Jamal Bukit, Jonneri Choirul, Huda Cilda Thesisa Ilmawan Dzinnur Danio, Andre Dardiri, Dendi Maulana Darmawan , Didit Didit Darmawan Dimas Anton Asfani Dini Ermavitalini Dirgantara, Febrian Djaelani, Mohammad Djunaedi Djunaedi Done, Hardi Dostaria Siagian, Sari Dwi Nugraheny, Dwi Eka Iskandar Eko Julianto Eko Sarwono Elly Christanty Emila Sholiha Endang Suswati Erlangga, Luis Bayu Gustian Evendi , Wakid Evendi, Wakid Fajri Mulya, Hikmatul Fardhany Aslam, Prafita Farid, Moh Farid, Mohamad Fatroyah Asr Himsyah, Fatroyah Asr Fetty Tri Anggraeny Fikri Abdillah, Muhammad Furqon Al-Mujaddid, Toriq Gani, Najamuddin Gaol, Selamat Lumban Gautama, Elly Christanty Ghozali, Solchan Gunarto Gunarto Guntur Eko Saputro Haetami, Haetami haiba, Moch Fairuz Fahrezi Al Haikal, Jenggis Khan Hais, Putri Faradila S Halimatus Sa'diyah, Siti Harris Pirngadi Harun, Saidah Fiddaroini Hasan, Ferry Hendra Kurniawan Maury Hendra Kusuma Heri Suryoatmojo Herisasono, Adi Hermawan, Joko Heru Prasetyo Holimin, Holimin I Gusti Bagus Wiksuana Imam Subhi, Imam Inama, Inama Indah Sari Irfansyah, Astria Nur Irsan Irsan Issalillah, Fayola Jahroni Jahroni, Jahroni Jamil, Achmad Maulana Malik Jannang, Abdul Rahman Jayanti puspitaningrum Jeandry, Gregorius Juliana Juliana Julianus Pardede, Simon Kasiniem, Kasiniem Khairul Rizqiah Khayru, Rafadi Khan kholisoh, kholisoh Kurniawati , Dwi Laksono Djoko Nugroho Liana Sari Lila Yuwana Lukmantara, Riekhan Habib Mahroza, Jonni Majid, Amir Bandar Abdul Mamonto, Andi Annisa Nurlia Meliana Meliana Mellisa Towadi Moodley, Isabel Mualim, Maulana Muchamad Arifin Muhamad Samingan Muhammad Amin Hamid Muhammad Kamal Muhammadun, Haris Muhbib Abdul Wahab Mujito Mujito Mujito Mujito, Mujito Mulya, Hikmatul Fajri Murtiana, Sri Muslim Muslim Muslim, H. Muthalip, Andre Raditya Napitupulu, Agustinus F. I. Navalino, R Djoko Andreas NGA, Pham Thanh Nicholas, Sandy Noho, Adisa Nugroho, Ischak Suryo Nur Afiyah, Safitri Nur Rizkasari, Azizah Nur Rofiuddin, Achmad Nurul Ain, Nurul Nurul Arifin Oes, Maria Yudita Oktavio, Irda Angelica Ontran Sumantri Riyanto P, Gilang Dwi Pambudhi, Nurcahyo Agung Parji Parji Parjono, Parjono Prakoso, Lukman Yudho Purnama, Yulian Putra , Arif Rachman Putra, Arif Rahman Putut, Hartono Rachman Putra, Arif Rae, Gradios Nyoman Tio Rahayu Mardikaningsih Rahayu, Ayu Budi rahman afandi Rahman Upara, Abdul Rahmat, Nurhidayati Rajak, Raida Ratu Syra Quirinno Renditya, Muhammad Rif'ah, Kunti Dzatir Rizal Tri Putra, Mochammad Rizky, Muchamad Catur Rizqiah, Khairul Rommy Hardyansah Rosye H.R. Tanjung Sa'bani, Shaghi Ratu Saadi, Nailil Izzati Saddam, Muhammad Saefudin, Nisfi Hami Samingan, Muhamad Samsul Arifin Sanathana Ishwara, Ade Sathya Sani, Yusmia Washiatus Saputra, Rio Saputro, Eko Guntur Saputro, Guntur Sarastuti, Eka Septiani Sardjana Orba Manullang Sari, Fitri Eka Sari, Liani Sarwo Waskito Sarwo, Sarwo Satria Tirtayasa Setiawan, Puguh Aji Hari SGN, Subhan Zein Sharma, Mala Sheila Kusumaningrum Shohibboniawan Wahyudi, Ahmad Sibarani, Jeffry Martahan Sinen, Kasim Sirait, Abdul Hadi Siti Rodiyah, Siti Sopyan , Aziz Wardhana Sri Iswati Sri Murtiana Sri patmi Sudja’i, Sudja’i Sudjoko, Cakrawati Sulani, Sulani Sundari Sundari Sundari, Sri Sunoto Sunoto Suprayoga, Tatang Susanto, Deni Suwarno, Panji Suyuti, Suyuti Syamsiar, Syamsiar T. Edyansyah, T. Edyansyah Tanjung, Rinaldi Taqwa, Nurul Tasripan Tirta Jagad Dhita, Muhamad Ricky Toriq Furqon Al-Mujaddid Triwahyudianto, Triwahyudianto Tuharea, Farida Udjari, Hendrianto Upara, Abdul Rahman Utama, Liza Wahab, Mukhlis Saleh Wahyudi, Ahmad Shohibboniawan Wazis, Kun Wibowo, Eri Widiraharjo, Widiraharjo Wijaya, Kurnia Wijayanti, Tri Cicik Wintolo, Hero Yahya, Slamet Yang Meliana Yassine, Chami Yeti Andrias, Maria Yuliani Yuliani Yulianis, Sifa Fauzi Yulianto Hadi Yuristiawan , Agung Zakki, Muhammad Zamzam M.F, Robi Zamzam, Irfan Zonita Zirhani Rumalean Zuriah, Risma A'limathus