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Sunda Ariana, Sunda
Universitas Bina Darma
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Journal : MBIA

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Manajemen Kelas Daring Pada Masa Covid-19 Di Sekolah Dasar Maitreyawira Palembang Sunda Ariana; Steffanus Jordy
MBIA Vol 21 No 1 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i1.1690

Abstract

The purpose of this study was to determine the relationship between fluency and teacher creativity, the relationship between flexibility and teacher creativity, the relationship between originality and teacher creativity, and the relationship between elaboration and teacher creativity in managing online classes during the COVID-19 period. This research uses quantitative methods. The sample taken in the study was 29 students using a random sampling technique. This study used a questionnaire distributed to 29 students. The analysis technique used is multiple linear regression analysis. The results of the research data analysis showed that the regression value of 0.898 showed a significant relationship between fluency, flexibility, originality, and elaboration on teacher creativity. These results shows the effect that the higher the fluency of elementary school teachers, the better the creativity of teachers and vice versa, so Maitreyawira Elementary School Palembang in increasing teacher creativity needs to also increase fluency. The flexibility variable does not show a significant effect on teacher creativity, where the lower the flexibility of the HR teacher, the worse the teacher's creativity. The originality variable has a significant influence where the higher the originality of the elementary school teacher, the better the teacher's creativity. The elaboration variable shows that there is no significant effect between teacher elaboration and creativity, where the lower the teacher's elaboration, the better the teacher's creativity. Keywords: Fluency, Flexibility, Originality, Elaboration, Teacher Creativity Abstrak Tujuan penelitian ini adalah untuk mengetahui hubungan fluency terhadap kreativitas guru, hubungan flexibility terhadap kretivitas guru, hubungan originality terhadap kreativitas guru dan hubungan elaboration terhadap kreativitas guru dalam mengelola kelas daring pada masa covid-19. Penelitian ini menggunakan metode kuantitatif. Sampel yang diambil dalam penelitian sebanyak 29 siswa menggunakan teknik random sampling. Penelitian ini menggunakan kuesioner yang didistribusikan kepada 29 Siswa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis data penelitian menunjukkan bahwa nilai regresi sebesar 0,898 menunjukkan terjadi hubungan yang siginifikan antara fluency, flexibility, originality dan elaboration terhadap kreativitas guru. Dari hasil tersebut menunjukan pengaruh apabila semakin menaiknya fluency guru SD maka semakin baiknya kreaivitas guru dan sebaliknya, sehingga SD Maitreyawira Palembang dalam meningkatkan kreativitas guru perlu juga meningkatkan fluency. Variabel flexibility tidak menunjukan pengaruh yang signifikan terhadap kreativitas guru, dimana semakin menurunya flexibility guru SDM maka semakin berakibat buruknya kreativitas guru. Variable originality memiliki pengaruh yang signifikan dimana semakin naiknya originality guru SD maka semakin baiknya kreativitas guru. Variable elaboration menunjukan tidak ada pengaruh yang signifikan anatara elaboration dan kreativitas guru, dimana semakin turunnya elaboration guru maka berakibat semakin baiknya kreativitas guru . Kata kunci: Fluency, Flexibility, Originality, Elaboration, Kreativitas Guru
Upaya Meningkatkan Kemajuan UMKM Kemplang Asrania di Pemulutan Ilir Melalui Peningkatan Kualitas SDM Helmi, Sulaiman; Rosa, Alkirma; Ariana, Sunda
MBIA Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.2885

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy but still require development, especially in improving the quality of human resources. Focusing on improving human resources in MSMEs, such as those of Ms. Asrania's Kemplang Business in Pemulutan Ilir, is crucial to improving the competitiveness and sustainability of MSMEs. The study aimed to investigate ways to enhance the advancement of Kemplang MSMEs by enhancing the caliber of their workforce. This endeavor seeks to offer deeper insights and a significant contribution to the field of science, particularly in the micro, small, and medium-sized economies, laying a foundation for future research in this domain. The MSME development program through improving human resources in Pemulutan Ilir Village lasted for two months and targeted the community around the village. "The techniques applied were participatory and action research, which involved the participation of students and villagers to address specific problems faced by MSMEs and play a role in advancing the local economy. Kemplang Asrania MSMEs improve employee skills through hands-on training, on-the-job methods, demonstrations, and examples. They also apply Coaching and Counseling as a short-term educational approach while still taking into account work experience when hiring the team. Training, coaching, and counseling have positively impacted the business's sustainability and development while paying attention to Sharia's values in improving the quality of human resources. Keywords: MSMEs, Human Resources, Quality Improvement Abstrak Usaha Mikro Kecil Menengah (UMKM) memegang peranan penting dalam ekonomi Indonesia, tetapi masih memerlukan pengembangan terutama dalam meningkatkan kualitas SDM. Fokus pada peningkatan SDM di UMKM, seperti yang dilakukan oleh Usaha Kemplang Ibu Asrania di Pemulutan Ilir, menjadi krusial untuk meningkatkan daya saing dan keberlanjutan UMKM. Penelitian dilaksanakan dengan maksud untuk mengeksplorasi upaya meningkatkan kemjuan UMKM Kemplang melalui peningkatan kualitas SDM, diharapkan memberikan pemahaman yang lebih baik dan kontribusi penting dalam pengembangan ilmu pengetahuan terutama dalam konteks ekonomi mikro, kecil, dan menengah serta menjadi dasar bagi penelitian lanjutan di bidang ini. Program pengembangan UMKM melalui peningkatan SDM di Desa Pemulutan Ilir yang berlangsung selama 2 bulan dengan sasaran masyarakat sekitar desa. Teknik yang diterapkan adalah partisipatif dan penelitian aksi, yang melibatkan partisipasi penduduk desa untuk menangani masalah spesifik yang dihadapi UMKM, serta berperan dalam memajukan perekonomian lokal. UMKM Kemplang Asrania meningkatkan keterampilan karyawan melalui pelatihan langsung, metode On the Job, serta demonstrasi dan example. Mereka juga menerapkan Coaching dan Counseling sebagai pendekatan pendidikan jangka pendek, sambil tetap memperhitungkan pengalaman kerja saat merekrut tim. Training, Couching dan Counseling ini telah berdampak positif bagi keberlangsungan dan perkembangan usaha, sambil memperhatikan nilai-nilai syariah dalam peningkatan kualitas SDM. Kata kunci: UMKM, SDM, Peningkatan Kualitas
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang Jaya, Ade Kemala; Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Helmi, Sulaiman; Fitriasuri, Fitriasuri
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bgqf1t66

Abstract

The modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations. Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs Abstrak Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil. Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDGs
Peran Big Data Dan Artificial Intelligence Dalam Optimalisasi Pengawasan Pajak Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Fitriasuri, Fitriasuri; Perdana, Bosya; Saputra, Dhimas Rosanto
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cw2tyd15

Abstract

The integration of Big Data and Artificial Intelligence (AI) into tax supervision has significantly improved anomaly detection and compliance monitoring. This study examines the application of these technologies across 12 countries, highlighting their influence on modern tax governance. The findings reveal that AI-driven models enhance the accuracy of tax anomaly detection by 40–78% in countries with a digital maturity index above 0.65 but show limited improvements of only 12–15% in contexts with fragmented infrastructure. Critical success factors include the availability of well-labeled historical datasets, the analytical capacity of human resources in interpreting machine learning outputs, and regulatory frameworks that support algorithmic audits. A hybrid federated learning model combined with blockchain was found to boost detection accuracy while reducing central computing requirements by 35%. This research extends the Technology–Organization–Environment (TOE) framework by underscoring the pivotal role of data governance in digital economy taxation. Strategic recommendations include the development of integrated tax data lakes, enhancing AI literacy among tax authorities, and establishing legal frameworks to ensure algorithmic transparency and accountability. Implementing these strategies is projected to increase national tax compliance rates by 25–40% over the next five years while mitigating risks associated with the digital divide. Keywords: Big Data, Artificial Intelligence, Tax Compliance.   Abstrak Kemajuan teknologi digital telah membawa perubahan signifikan dalam sistem perpajakan global, khususnya melalui pemanfaatan Big Data dan kecerdasan buatan (AI) dalam deteksi anomali dan prediksi risiko wajib pajak. Penelitian ini menganalisis implementasi teknologi tersebut di 12 negara dengan fokus pada efektivitas, tantangan, serta faktor keberhasilan utama. Hasil penelitian menunjukkan bahwa penerapan Big Data dan AI mampu meningkatkan efektivitas pengawasan pajak sebesar 40-78% pada negara dengan indeks kematangan digital di atas 0,65, tetapi hanya 12-15% di negara dengan infrastruktur terfragmentasi. Faktor utama yang memengaruhi keberhasilan implementasi teknologi ini meliputi ketersediaan dataset historis yang berkualitas, kapasitas analitik sumber daya manusia, serta kerangka regulasi yang mendukung audit berbasis algoritma. Model hybrid federated learning dengan integrasi blockchain terbukti meningkatkan akurasi deteksi anomali pajak sekaligus mengurangi kebutuhan komputasi sentral sebesar 35%. Temuan ini memperkuat teori adaptasi teknologi organisasi dengan menambahkan dimensi data governance sebagai variabel krusial dalam implementasi teknologi pajak. Rekomendasi strategis diajukan untuk otoritas pajak, pembuat kebijakan, serta penelitian lanjutan guna meningkatkan kepatuhan pajak nasional secara berkelanjutan. Kata Kunci: Big Data, Kecerdasan Buatan, Kepatuhan Pajak.
Co-Authors Ade Kemala Jaya, Ade Kemala Amalia , Rahayu Amalia, Rahayu Andri Andri Andri Pranata Andries Anwar Andryani, Ria Antonius Setyadi Bintang, Muhammad Yuan Corly, Fery Dedi Irawan Deshinta Arrova Dewi Desy Arisandy Dewi Sartika Edi Surya Negara Fero Triando Ferry Kurniawan Fitriasuri, Fitriasuri Hadi Syahputra Hastari Mayrita Kurniawan, Tri Basuki Latius Hermawan Malik Cahyadin Margareta Andriani Marina Marina Mashal Kasem Alqudah Misnawati, Desy Mohamad Farozi Muhamad Ariandi Muhammad Chaikal Surya Nugraha Muji Gunarto Nina Paramithya Noer Fadzri Perdana Dinata Novita Damayanti Nyimas Sopiah Oktarina, Tri Perdana, Bosya Rahmat Ramadan Ria Andriani Rosa, Alkirma Rosmaidar Rosmaidar Saputra, Dhimas Rosanto Setyani Dwi Lestari Steffanus Jordy Suharno Pawirosumarto Sulaiman Helmi Sulaiman Sulaiman Sundari Soekotjo Suryanto Suryanto Syahril Rizal Tri Oktarina Trievanni, Trievanni Trisninawati Trisninawati, Trisninawati Yanti Pasmawati YAYAN SOFYAN Yunata Kandias Akbar Yuwono Yuwono