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Analysis Of The Core Tax Digitalization Innovation System For The World Of Taxation For The Compliance Of Taxpayers Of North Sumatra Province Maisyura, Dina; Syafina, Laylan; Nurwani, Nurwani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2775

Abstract

Tax as one of the sources of state revenue which of course has great potential in financing national development. However, the problems of the people in North Sumatra arise due to the lack of efficiency in the taxpayer administration system because most people lack access to tax information. Therefore, this study aims to analyze the application of the Core Tax digitalization innovation system in the world of taxation for taxpayer compliance in North Sumatra Province. The study uses a descriptive qualitative approach with data collection techniques through documentation studies, secondary data analysis from DJP reports, and in-depth interviews with key informants, including tax instructors and operational employees of the tax office. Based on the results of the research that has been conducted, it can be concluded that the application of the Core Tax Administration System (CTAS) as a form of digital innovation in tax administration has had a positive impact on increasing efficiency, transparency, and ease of tax services in North Sumatra Province.
Transformasi Digital Perbankan: Analisis Minat dan Persepsi Gen X Terhadap Penggunaan Mobile Banking di Era Cashless Society Nurhayati, Putri; Nurwani, Nurwani; Kusmilawaty, Kusmilawaty
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2976

Abstract

This study aims to understand Generation X's interests and perceptions of mobile banking in the cashless society era. The method used was descriptive qualitative, involving 10 informants aged 45–60 years in Medan who are mobile banking users. Data were collected through in-depth interviews and then analyzed using thematic analysis, encompassing data reduction, data presentation, and conclusion drawing. The analysis results indicate that informants' interest in continuing to use mobile banking is high. This interest is driven not only by technical convenience, but also by repeated positive experiences, a sense of security in the system, and a desire to try new features. Support for security features such as OTP, biometric verification, and PIN further strengthens their level of trust in the application. The perception analysis results indicate that most informants experienced doubt and confusion at the beginning of use. However, as usage increased, these perceptions changed to become more positive. The simple interface, assistance from family members (especially children who are more tech-savvy), and successful transactions convinced them that the application was easy to use (perceived ease of use) and useful (perceived usefulness).
FAKTOR-FAKTOR POTENSIAL DALAM MENINGKATKAN MINAT PENGGUNAAN E-FILING DI ERA KEAMANAN DATA DIGITAL Nurwani, Nurwani; Nur Hakimah; Dayu Suhardi
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4138

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor potensial dalam meningkatkan minat penggunaan e-filing di era keamanan data digital pada Wajib Pajak di Kota Parepare. Fokus penelitian ini diarahkan untuk memahami bagaimana persepsi kegunaan, kemudahan, kesiapan teknologi, kesukarelaan, serta kepercayaan terhadap keamanan data digital memengaruhi minat wajib pajak dalam menggunakan e-filing. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan data primer diperoleh melalui wawancara terhadap delapan responden, yang terdiri dari dua pegawai KPP Pratama Parepare dan enam wajib pajak (tiga pengguna e-filing dan tiga non pengguna e-filing). Hasil penelitian menunjukkan bahwa e-filing dinilai efektif, efisien, dan memudahkan wajib pajak dalam pelaporan SPT tahunan. Namun demikian, tingkat kepercayaan terhadap keamanan data digital menjadi faktor penting dalam keputusan wajib pajak untuk menggunakan layanan e-filing secara konsisten. Beberapa wajib pajak masih menunjukkan keraguan terhadap perlindungan data pribadi dan keamanan sistem online Direktorat Jenderal Pajak. Oleh karena itu, peningkatan sosialisasi dan jaminan keamanan data digital perlu diperkuat agar kepercayaan publik terhadap sistem perpajakan digital semakin meningkat. Penelitian ini menegaskan bahwa di era digital tahun 2025, keberhasilan implementasi e-filing tidak hanya ditentukan oleh aspek teknologi dan kemudahan, tetapi juga oleh tingkat kepercayaan wajib pajak terhadap keamanan data digital yang digunakan dalam sistem perpajakan.
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Balqis, Amanda; Harmain, Hendra; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1490

Abstract

The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantitative method with saturated sampling technique. Using parsial Test (t-test), Simultan test (F test) and coefficient of determination test as analysis technique. The first result show that financial compensation has a significant effect to employee performance partially. The second result show t test > t table (2.497 > 2.048) wich means that non-financial compensation has significant effect to employee performance partially. And the third result show that financial and non-financial compensation have an influence on employee performance simultaneously.
ANALISIS IMPLEMENTASI PENETAPAN MARGIN PADA PRODUK PEMBIAYAAN KENDARAAN BERMOTOR KHUSUS ASN MELALUI AKAD MURABAHAH DALAM PERSPEKTIF FIQH MUAMALAH DI PT. BANK SUMUT SYARIAH KANTOR CABANG PEMATANG SIANTAR Lestari, Mega Indah; Anggraini, Tuti; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1630

Abstract

This study aims to determine the implementation of setting margins on motor vehicle financing products specifically for ASN through murabaha contracts in the perspective of fiqh muamalah. This study uses a descriptive qualitative approach. Sources of data obtained through primary and secondary data, for data collection using observation, interviews and documentation. The results of this study are that in financing murabahah contracts at Bank Sumut Syariah, Pematang Siantar Branch, in implementing the margin, it is in accordance with the principle of permissibility in determining the magin. But in financing murabahah contracts for motorized vehicle products specifically for ASN, this is not in accordance with the principles of fiqh muamalah perspective, namely the principle of justice, because the determination of the profit margin is not explained in detail so that customers only know the selling price and purchase price without knowing the margin set by Bank Sumut. Sharia Branch of Pematang Siantar.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR OF GENERATION Z IN MEDAN CITY Damanik, Farida Syah; Nurwani, Nurwani; Indra, Ahmad Perdana
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1: Januari 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i1.34170

Abstract

This study aims to analyze the influence of financial literacy and financial self-efficacy on financial management behavior among Generation Z in Medan City, both partially and simultaneously. The population in this study was all Generation Z in Medan City. The study used a quantitative approach with data collection techniques through distributing questionnaires. A sample of 100 respondents was selected using an accidental sampling technique. Data analysis was carried out using multiple linear regression through stages of validity, reliability, classical assumptions, t-test, F-test, and coefficient of determination. The results showed that financial literacy and financial self-efficacy have a positive and significant effect on financial management behavior, both partially and simultaneously. These findings indicate that increasing financial literacy and an individual's self-confidence in their ability to manage finances play an important role in shaping better financial behavior in the younger generation.
Analisis Strategi Peningkatan Literasi Keuangan Syariah di Masyarakat: Studi Kasus Kecamatan Aek Bilah Putri, S Ritonga Ari; Nurwani, Nurwani; Syafina, Laylan
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.431

Abstract

The problem of this research is the low level of Islamic financial literacy among the community in Aek Bilah District, which is influenced by limited access to Islamic financial services, minimal education, and limited information and supporting infrastructure. This study aims to identify these obstacles and recommend effective literacy improvement strategies. The study used a descriptive qualitative method. The research location was Aek Bilah District with nine key informants, consisting of one village head, one hamlet head, two business owners, and five members of the general public. To broaden the research picture, additional respondents were also involved through questionnaire distribution. The research objects included community understanding of Islamic finance, sources of obstacles, and strategies for improving literacy in the local environment. Data collection techniques used triangulation through observation, structured in-depth interviews, documentation, and questionnaires via Google Forms. The results showed that obstacles to improving Islamic financial literacy, namely low public understanding, were influenced by limited services, educational gaps, obstacles to access to information, local cultural habits, and minimal socialization from financial institutions and the government. Therefore, the recommended strategy is to expand Islamic financial services, strengthen structured outreach, provide education based on age and education level segments, and involve religious and community leaders.
Pengembangan Gerak Tari Tradisional Batak Toba Berdasarkan Elemen Gerak Martozet, Martozet; Nurwani, Nurwani; Heniwaty, Yusnizar; Ekardo, Frisdo
Gesture: Jurnal Seni Tari Vol. 15 No. 1 (2026): Gesture: Jurnal Seni Tari (April)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gjst.v15i1.69219

Abstract

In creating dance, the creator or choreographer will be faced with creative work in determining the composition of movements that will be arranged based on the choreographic structure. Development can be done in the studio by developing through movement elements. This study uses a qualitative descriptive approach, which focuses on the development of movements based on movement elements, namely energy, space, and time based on four Toba Batak traditional dance motifs, namely Mandenggal, Embas, Somba Situan Natorop, and Padao Mara. This study uses the theory of movement stimuli by La Meri, where there are five stimuli in dance creation and movement theory by Jacqueline Smith, including energy, space, and time. The results of the study explain that the results of the development of movements through movement elements, namely energy, space, and time for the four Toba Batak traditional dance motifs of Mandenggal, Embas, Somba Situan Natorop, and Padao Mara, have produced new forms and colors of movement. The results of the development of these three elements provide a constructive creative experience and the choreographer has succeeded in obtaining various new, even unique, motif forms.
Stigma Gender dan Motivasi Siswa Laki-Laki dalam Pembelajaran Seni Tari Nurhaetin, Fitri; Sumiati, Lilis; Nurwani, Nurwani
Gesture: Jurnal Seni Tari Vol. 15 No. 1 (2026): Gesture: Jurnal Seni Tari (April)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gjst.v15i1.72137

Abstract

Dance learning at the senior high school (SMA) level still faces significant gender bias challenges. Culturally, dance is often constructed as an activity synonymous with femininity, which results in male students tending to be passive, lacking in confidence, and limiting their involvement during the learning process. Based on this reality, this study aims to explore the manifestations of gender stigma experienced by male students and its implications for their learning motivation. To explore this issue, the study was conducted at SMAN 1 Parongpong, West Bandung Regency, using qualitative descriptive methods through data collection techniques of participant observation, in-depth interviews, and documentation studies. Based on the analysis, it was found that gender stigma manifests implicitly through social perceptions and interactions within the school environment, where this condition directly impacts the low intrinsic motivation of male students. However, this study also revealed important findings that the implementation of an inclusive and gender-responsive learning approach has proven effective in reducing this stigma and increasing the active participation of male students. Thus, this study concludes that the role of teachers is crucial in deconstructing stigma and reconstructing a safe, equal, and meaningful dance learning environment for all students.
Co-Authors Abdul Azis Adriansyah, Muhammad Agustinus Agustinus AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Andar Indra Sastra Anggun Pratiwi Anton, Syahri Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Aulia, Jihan Luthfi Balqis, Amanda Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Damanik, Farida Syah Damhuri Damhuri Dharma, Budi Ekardo, Frisdo Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hendra Harmain Hernianti Harun Indra, Ahmad Perdana Indradewa, Rhian Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Kusmilawaty, Kusmilawaty Laylan Syafina Lestari, Mega Indah Lilis Sumiati, Lilis Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Maisyura, Dina Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Martozet, Martozet Maysarah, Maysarah Mutmainnah Mutmainnah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nur Hakimah Nurain Nurain, Nurain Nurhaetin, Fitri Nurhapsah, Nurhapsa Nurhayati, Putri Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Putri, S Ritonga Ari Rahmadani, Nurianti Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Rosadi, Imran Sagala, Syarah Asda Pratiwi Samri Juliati Nasution, Yenni Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Siregar, Sylviana Sovianum, Sovianum Sri Mustika Aulia Sugianto Sugianto Suhardi, Dayu Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Try Wahyu Purnomo Tuti Anggraini Wahyu Syarvina Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst yunaidi yunaidi Yusnizar Heniwaty, Yusnizar Zahara, Annisa