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Alfira Sofia
Universitas Pendidikan Indonesia
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The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study Agrippina Galuh Sulistyaningrum; R. Nelly Nur Apandi; Alfira Sofia
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1003

Abstract

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data ana-lytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved sig-nificant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analyt-ics literacy effect on tax avoidance, and there is no interaction effect between fac-tors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.
Pengaruh Motivasi Terhadap Kinerja Pegawai dengan Tunjangan Kinerja Daerah Sebagai Variabel Intervening di Inspektorat Daerah Kabupaten Purwakarta Dalam Perspektif Ekonomi Islam Tita Putri Astuti; Alfira Sofia
Jurnal Ilmiah Ekonomi Islam Vol 9, No 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7936

Abstract

The purpose of the study was to determine, analyze and explain the influence of the influence of motivation on employee performance with regional performance allowances as an intervening variable at the Regional Inspectorate of Purwakarta Regency. The research was conducted using descriptive verification method, namely collecting, presenting and analyzing data using statistical tests. Comparing research results with existing theories and previous research. The sample used in this study were 77 employees of the Regional Inspectorate of Purwakarta Regency with the sampling technique using Disproportionary Stratified Sampling (sampling technique using certain criteria). The research instrument used a questionnaire and analyzed using path analysis.Calculations obtained that there is a relationship between Motivation (X) and Regional Performance Allowance (Y) indicated by the correlation coefficient value of 0.809. The relationship between Motivation (X) and Employee Performance (Z) is indicated by the correlation coefficient value of 0.866. The magnitude of the influence of motivation and regional performance allowances partially on employee performance is 17% (0.412 x 0.412) x 100% = 17% with a significant effect. The magnitude of the simultaneous influence of motivation and regional performance allowances on employee performance is 85.9% with a significant effect.
Influence Of Innovation Strategy Model To Improving Organizational Performance Regional Government In Indonesia Andri Mauladi; Agus Rahayu; Lili Adi Wibowo; Alfira Sofia
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1354

Abstract

This research is aimed at testing the innovation strategy model to improving organizational performance regional government in Indonesia The performance of the Regional Government organization is the overall achievement of the results that have been achieved and achieved in handling all activities carried out by the Regional Government in a certain period (Muhamad F., 2009) as well as a description of the achievement of the government's goals and objectives as an elaboration of the vision, mission and strategy The following agencies indicate the level of success or failure in implementing activities determined by the Regional Government in accordance with established programs and policies. And this research uses the Partial Least Squares Structural Equation Modeling analysis technique (PLS-SEM), to model many variables in research.
Loan Origination System Implementation Model and Credit Business Process Value Creation in Improving Business Performance Harmansyah Nasution; Agus Rahayu; Vanessa Gaffar; Alfira Sofia; Erwin Yulianto
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1349

Abstract

The banking industry as a credit provider has changed substantially over the last century, namely that when a bank will lend money with collateral as collateral, the process is carried out in stages involving many bank officers. Currently, almost all operating financial institutions have been digitized, especially the credit application process. More and more customers are choosing digital loans over traditional loans because of the benefits they provide. The aim of this research was to analyze the picture of Business Performance which includes Customer Requirements, Digital Leadership, Loan Origination System Implementation and Credit Business Process Value Creation which influence it. The research method uses quantitative research with descriptive and verification research types. The research population was 64 branch offices which were the analysis units using a saturated sampling technique. The research instrument uses a questionnaire and data analysis techniques to determine the correlative relationship in this research using Partial Least Square. The research results show that Business Performance with the dominant dimension, namely Financial Performance, is influenced by Loan Origination System Implementation with the dominant dimension, namely Document Management and Credit Business Process Value Creation with the dominant dimension, namely Responsiveness. Loan Origination System Implementation and Credit Business Process Value Creation are influenced by Customer Requirements with the dominant dimension, namely Customer Expectation and Digital Leadership with the dominant dimension, namely Customer Focused.
Co-Authors Agrippina Wiraningtyas, Agrippina Agus Rahayu Agus Rahayu Andri Mauladi Erwin Yulianto Harmansyah Nasution Lili Adi Wibowo Nur Apandi, R Nelly Tita Putri Astuti Vanessa Gaffar