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All Journal Dinamika Hukum Masalah-Masalah Hukum Jurnal Theologia DE LEGA LATA: Jurnal Ilmu Hukum Khairun Law Journal Jambura Law Review Jurnal Ilmu Kepolisian JUSTISI KRTHA BHAYANGKARA Alauddin Law Development Journal (ALDEV) Amsir Law Jurnal (ALJ) YURISDIKSI : Jurnal Wacana Hukum dan Sains KHAIRUN LAW JOURNAL Administrative and Environmental Law Review Amsir Management Journal Jurnal Litigasi Amsir JUDGE: Jurnal Hukum Innovative: Journal Of Social Science Research Priviet Social Sciences Journal Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Journal of Law Justice Amsir Community Service Journal Celebes Journal of Community Services Vifada Assumption Journal of Law Realism: Law Review Jurnal Ilmiah Manajemen & Kewirausahaan
Muh. Akbar Fhad Syahril
Faculty Of Law, Andi Sapada Institute Of Social Sciences And Business, Parepare-Indoenesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Amsir Accounting

 1 
ITE Legal Review on the Use of Computer Technology in Geological Exploration and Digital Accounting Systems Hasan, Hamida; Alyasa-Gan, Siti Sarah; Hasan, Haslindah; Syahril, Muh. Akbar Fhad
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.497

Abstract

The development of information and communication technology has changed various aspects of human life significantly. In Indonesia, Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) has been promulgated to regulate the use of information technology and electronic transactions. However, along with the rapid development of technology, UU ITE has undergone two changes, the last one being through Undang-Undang Nomor 1 Tahun 2024. This study aims to explore the application of ITE law in the use of computer technology for geological exploration and digital accounting systems, using a qualitative approach with a case study design. The results of the study show that the implementation of ITE law still faces challenges related to data protection and information security. Many companies find it difficult to ensure compliance with ITE legal regulations, while sensitive geological and accounting data is vulnerable to unauthorized access and data leakage. The implications of the research are the need to increase socialization and training of ITE law, update information security policies, and adopt advanced security technologies to protect sensitive data more effectively.
Beware of Cybercrime in Tax Reporting: Threats and How to Protect Yourself Syahril, Muh. Akbar Fhad; Karović, Sadmir
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.572

Abstract

Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.
Co-Authors A. Darmawansya TL A. Dzulqarnain Abdul Rahman Anwar Ade Risna Sari Adi Hafid, Hardi Lestari Ahmad Ahmad Ahmad L Akil, Bahrul Iman Aksah Kasim Alyasa-Gan, Siti Sarah Andirwan, Andirwan Ardiyanti Aris Ardiyanti Aris Ardyanti Aris Arini Asriyani Aris, Ardiyanti Arkam Musa Asike, Ades Asriadi Zainuddin Asriani Asriani, Asriani Asriyani, Arini Asrullah Asrullah Auliah Ambarwati B, Herman Bahrul Ulum Bahtiyor, Kobulov Bakhtiar Tijjang Bakhtiar Tijjang Baren Sipayung Diana Sri Susanti Dina Maliah Hasan Dina Maliah Hasan Erfan M Falaq, Tiara Nurul Fuad Fuad Gan, Siti Sarah Alyasa- Hadi, Muh. Hartarto S. Hafid, Hardi Lestari Adi Hamida Hasan Harianto Harianto Hasan, Nurhaedah Hasdar Hasdar Haslinda Hasan Hasmawati , Hasmawati Hasrianti Hasrianti Hasrianti, Hasrianti Ibrahim Rusli Ibrahim Rusli2, Ibrahim Rusli Irwan Irwan Johamran Pransisto Jufri, Supriadi Kairuddin . Kairuddin Kairuddin Kairuddin Karim Karimullah, Suud Sarim Karović, Sadmir Kasim, Aksah Kiramang, Akbar Suhud Kriviņš, Anatolijs Lia Trizza Firgita Adhilia Lubis, Trixie Fellicia M. Djafar, Muhammad Mufti M. Zaid M.A, A.P. Jaya Negara Muh. Darwis Muh. Darwis Muh. Fadli Faisal Rasyid Muh. Fitra Sudarman Muh. Rizal Ramli Muh. Sabir Rahman Muh. Syafwan Sikri Muhammad Aditya, Muhammad Muhammad Farhan Muhammad Mufti M. Djafar Muhammad Natsir Muhammad Resky Dirgananda Muhammad Rifqy Rusliyadi Muhammad Ryan Jahrul Muhammad Sabir Muhammad Sabir Muhammad Sabir Muhammad Sabir Rahman Muhammad Tahir Murdiono Murdiono Mutmainna Nasution, Annio Indah Lestari Nisa, Ayu Chairun Nopitasari Nurhaedah Hasan Nurul Annisa Nurul Asda Fatima Pakhry Nugroho Kadari Pantong, Devi Harianti Pasande, Jhon Franklin Phireri Phireri Phireri Phireri Phireri, Phireri Pransisto, Johamran Rachmadi Usman Rahman, Muhammad Ramadhani, Riska Rasyid, Muh. Fadli Faisal Resa Mahendra Roslan, Amirah Khadijah Rudini Hasyim Rado Sabardin, Sabardin Sadmir Karović Saharuddin Saharuddin Saharuddin Sarina Sarina Siti Mardhatilla Habiba K Sjam, Muh. Adam Soraya, Anugra Sri Nur Qadri St Aisyah Suardi Suardi Sunardi Purwanda Suprapto Suprapto Suyahman Suyahman Syahban Mada Ali Tijjang, Bakhtiar Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Devi Dwi Yasmin, Muhammad Yolanda Tresna Dian A Zainuddin, Zainuddin