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Tax Transformation through Artificial Intelligence: A Systematic Review of Generational Preference Differences and their Impact on Tax Compliance Hakam, Lazuardi Imani; Kurniawati, Susanti; Akram, Fathin Mufid; Salim, Dhea Ramadhani; Fuadi, Siti Sarah
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.3168

Abstract

This study aims to analyze the impact of AI adoption on tax compliance with a focus on generational differences. Then, it provides scientific evidence from the perspective of Generation, X, Y, and Z regarding the impact of AI on tax compliance. This research departs from the concern that studies on Artificial Intelligence implications in the field of taxation generally only focus on technical aspects and its impact on tax authorities, but do not really explore how AI affects taxpayer behavior, especially generational differences in tax compliance. This research uses a systematic review method with the PRISMA framework. The purpose of this review is to identify, analyze, and synthesize peer-reviewed journal articles from the Scopus database that address the role of AI, tax compliance, and generational differences in technology adoption. Data from the selected studies were synthesized using a thematic analysis approach, a method that involves identifying themes and patterns that recur across studies. Based on the results, AI significantly improves the efficiency of tax administration by automating complex processes. The younger generation sees AI as a way to improve financial and taxation processes, while the older generation is slower to adopt this technology due to concerns about data security and lack of skills in digital platforms. AI offers great prospects for improving tax compliance and administration, but its success depends on addressing the age gap in technology adoption. Policymakers should tailor their approach to the specific needs of each age group, providing incentives and convenience for young users and emphasizing trust and assistance for older users.
ANALYSIS OF TECHNOLOGICAL PEDAGOGICAL CONTENT KNOWLEDGE (TPACK) AMONG PRE-SERVICE TEACHERS IN THE PPG PROGRAM AT THE INDONESIA UNIVERSITY OF EDUCATION Annisa, Rahimatul Annisa; Neti Budiwati; Susanti Kurniawati
Jurnal Pendidikan Ilmu Sosial Vol. 35 No. 2 (2025): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jpis.v35i2.13905

Abstract

This study was motivated by the fact that the 2019 UKG results were still below standard. The changing times require teachers to be able to integrate technology into the learning process. If this situation continues, it will have an impact on the quality of human resources produced and hinder the ability to keep up with the rapid changes of the times. To produce professional teachers, the process must begin in college (for pre-service teachers), so the abilities of pre-service teachers must be taken into consideration. Studies related to the TPACK profile, especially for pre-service economics teachers, are still rare, so this research is necessary considering that economics is part of social sciences. The population in this study consisted of 58 pre-service economics students at UPI Bandung, using total sampling technique. The method used was quantitative descriptive, where the data obtained was categorized using data tabulation, namely the mean, while the instrument used was a standar instrument adapted from previous research. The results of the study show that the TPK level of pre-service economics teachers is in the good category. Meanwhile, the TCK, TPK, PCK, and TPACK levels of pre-service economics teachers are in the sufficient category. The findings in this study can be used as a basis for educational institutions to design a curriculum that can strengthen TPACK skills, especially for pre-service Pre-service teachers, and provide training that can improve their technological, pedagogical, and content skills.
Evaluation of Digital Literacy and Training in Shaping Self-Efficacy towards Teachers' Digital Competence in High Schools Amilusholihah Amilusholihah; Nani Sutarni; Nugraha Nugraha; Endang Supardi; Susanti Kurniawati
Journal Evaluation in Education (JEE) Vol 6 No 4 (2025): October
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jee.v6i4.1983

Abstract

Purpose of the study: This study aims to evaluate the role of digital literacy and training in shaping teachers' self-efficacy and in contributing to the development of digital competencies among high school teachers. Methodology: A quantitative research design was used, employing a correlational survey. Data were collected from 100 high school teachers in East Java through an online questionnaire. Structural Equation Modeling (SEM) analysis was performed using SmartPLS 4.0 software to evaluate measurement validity, structural paths, and mediation effects. Main Findings: Digital literacy, training, and self-efficacy have a significant, positive influence on teachers' digital competence. Both digital literacy and training also significantly influence teachers' self-efficacy, although the influence is relatively small. In addition, self-efficacy partially mediates the relationship between digital literacy and training in digital competence, underscoring its strategic role in improving teachers' ability to integrate technology into education. Novelty/Originality of this study: This study offers a new perspective by identifying self-efficacy as a psychological bridge between external support (training) and internal competency development. It enriches current knowledge by integrating personal belief systems into the digital competency framework and provides practical implications for designing more effective teacher professional development programs.
The Influence of Family Education and Green School Culture on Student’s Green Consumer: Behavior the Mediating Role of Peer Group Support Susanti Kurniawati; Ardika Sulaeman; Hamdan Ardiansyah
Dinamika Pendidikan Vol. 19 No. 2 (2024)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i2.11021

Abstract

The background of this research was environmental degradation which affects life quality now and in the future. This study aims to assess the influence of family education and green school culture on green consumer behavior among high school students. This research method was a survey research design, with a population of high school students. Using simple random sampling, 235 students were selected. Data were collected through questionnaires and interviews and analyzed using descriptive and inferential statistics with PLS- SEM. Results stated that Family education and green school culture were found to influence green consumer behavior. While peer group support did not mediate the effect of family education, it did mediate the influence of green school culture on green consumer behavior. The study highlights the importance of family and school environments in shaping environmentally conscious behaviors, with peer group support as a significant mediator in school-based influences. The implication of this research was in order to promote green consumer behavior, it is crucial to incorporate environmental education into the curriculum, according to research on green consumer behavior. Educational programs can successfully encourage pro-environmental actions by emphasizing the improvement of attitudes, knowledge, and social norms.
Lecturer’s Competencies and Peer Support on Academic Resilience: The Mediating Role of Self Efficacy Susanti Kurniawati; Ardika Sulaeman; Arisa Oktaviana Maharani
Dinamika Pendidikan Vol. 21 No. 1 (2026)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v21i1.54112

Abstract

This study examines the influence of lecturers' competence and peer support on students' academic resilience, with self-efficacy as a mediating variable. Motivated by rising dropout rates and academic stress in higher education, this research addresses inconsistencies in prior findings on the personal and environmental factors that affect academic resilience. A quantitative explanatory survey was conducted with 285 students in West Java, using a 7-point rating scale questionnaire analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicated that academic resilience and self-efficacy were at moderate levels, while lecturers' competence and peer support were categorized as high. Lecturers' competence, peer support, and self-efficacy affected academic resilience of 0.67, in the strong category. Lecturers' competence did not significantly affect academic resilience directly but exerted a full mediation effect through self-efficacy. In contrast, peer support demonstrated both significant direct and indirect effects on academic resilience through self-efficacy. These findings confirm that strengthening students' internal psychological aspects, particularly self-efficacy, is a prerequisite for external factors such as lecturers' competence to effectively enhance academic resilience.
The Use of Board Games in Teaching Biodiversity for Sustainable Development: A Quasi-Experimental Method Satrio Wijoyo; Eeng Ahman; Susanti Kurniawati; Endang Supardi; Mutiah Mutiara Firdaus
International Journal of STEM Education for Sustainability Vol 5, No 1 (2025)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI) 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/ijses.v5i1.491

Abstract

This research aimed to develop and evaluate learning media for sustainable development, specifically through a board game entitled “Board Game Maju Indonesiaku”. The game is designed around the dilemma between biodiversity conservation and economic development, covering four core systems concepts: economics, policy, society, and ecology. The study involved 61 middle school students who played the game for 360 minutes (180 minutes per week). Data was collected through post-test assessments and game performance. An independent t-test was used to analyze the post-test scores. The results showed a significant improvement in students' understanding, with a moderate effect size overall. Notably, there were large effects on the biodiversity concept dimension and moderate effects on the biological conservation concept dimension. The game performance analysis indicated that secondary school students faced challenges in achieving the four sustainable economic development goals. This research highlights the potential of game-based learning as an effective strategy for teaching complex concepts related to sustainable development. It also underscores the need for further refinement of educational tools better to support student understanding and application of these concepts.
The Effect Of Sustainable Commitment And Sustainable Competencies On Business Sustainability Ardika Sulaeman; Susanti Susanti Kurniawati
Jurnal Economia Vol. 19 No. 2 (2023): October 2023
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v19i2.57895

Abstract

AbstractThis research is motivated by the low business sustainability of MSMEs in West Java. In MSMEs, human resources play an important role in the development of MSME businesses. This study aims to determine the effect of sustainable commitment and competencies on the business sustainability of MSMEs. This research was conducted using a quantitative approach with a survey method of 209 fish processing business owners in West Java. Data collection was carried out by survey using a questionnaire instrument. Data analysis was performed with AMOS SEM. The results of this study reveal that the best business sustainability is in the social sustainability dimension and the lowest is economic sustainability. Sustainable commitment is mainly shown by a high commitment to reduce energy use, while sustainable competencies are shown by a better ability to motivate workers and collaborate with similar businesses. In addition, sustainable commitments and sustainable competencies affect business sustainability.Keywords: Business, Sustainability, Competencies, Commitment, Green
A Narrative Systematic Review of Sequential Mediation Models in Education: Linking School Principal Leadership and Parental Support to Student Achievement Marry Marry; Disman Disman; Dadang Dahlan; Susanti Kurniawati; Li Na
International Journal of Educational Narratives Vol. 4 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v4i2.3720

Abstract

Background. This study stems from the urgent need to comprehensively understand the various contextual factors that contribute to student academic achievement, particularly through the synergy between school leadership and parental involvement within the framework of a sequential mediation model. Purpose. This study aims to systematically synthesize and analyze various empirical findings related to the implementation of sequential mediation models in an educational context, linking school principal leadership, parental support, and student achievement. Method. The approach used was a systematic narrative review involving the examination of relevant, reputable scientific articles, selected based on predetermined inclusion and exclusion criteria, which were then analyzed thematically to identify patterns of relationships among variables. Results. The study findings indicate that effective school principal leadership serves as an independent variable that drives increased parental participation and support, which ultimately has a positive impact on student achievement as the dependent variable. Conclusion. Therefore, it can be concluded that strengthening educational leadership integrated with parental involvement within a sequential mediation framework is an effective strategy for improving the quality of student learning outcomes.
Computational Thinking and Digital Literacy in Education: A Bibliometric Analysis and Systematic Literature Review of Educational Trends Deitawati Dalughu; Susanti Kurniawati; Disman Disman
International Journal of Social Learning (IJSL) Vol. 6 No. 3 (2026): August
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i3.598

Abstract

This study aims to analyze the relationship between Computational Thinking (CT) and Digital Literacy (DL) in the context of education using a bibliometric approach combined with a Systematic Literature Review (SLR). Data were obtained from the Scopus database for the period 2020–2025 using targeted keywords and were systematically selected using the PRISMA framework. The analysis was conducted using RStudio and VOSviewer to comprehensively identify publication trends, patterns of researcher collaboration, and the development of relevant research themes. The results showed consistent publication growth, with an annual growth rate of 20.61% across 169 documents, accompanied by a significant increase in international collaboration. The synthesis of the 20 selected articles shows that CT and DL have a mutually reinforcing relationship in supporting students' development of critical thinking, problem-solving, and technological literacy. However, its implementation remains dominated in STEM and basic education, while in economic education, it remains limited, so broader, more adaptive contextual integration is needed for a sustainable future.
From Digital Literacy to Computational Thinking in Economics Education: The Mediating Role of Self-Regulated Learning Deitawati Dalughu; Disman; Susanti Kurniawati; Leni Permana
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 3 (2026): September (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i3.20472

Abstract

This study aims to examine the effect of digital literacy (DL) on students’ computational thinking (CT) in Economics Education, with self-regulated learning (SRL) serving as a key explanatory factor. A quantitative explanatory survey design was employed with 210 junior high school students from North Sulawesi and Central Kalimantan, Indonesia, who were selected through proportional sampling. Data were collected using Likert-scale questionnaires measuring DL, SRL, and CT and were analyzed using descriptive statistics and univariate linear regression. The results showed that DL significantly predicted SRL (β = 0.75, p < .001) and CT (β = 0.71, p < .001), while SRL significantly predicted CT (β = 0.76, p < .001). The significant direct relationship between DL and CT, together with the significant relationships between DL and SRL and between SRL and CT, suggests that SRL may play an explanatory role in the relationship between DL and CT. Because the direct relationship between DL and CT remained significant, the relationship was not fully accounted for by SRL. These findings highlight the importance of integrating digital literacy with SRL strategies, including goal setting, learning monitoring, strategy use, and self-evaluation, to support the development of students’ computational thinking skills in Economics Education.