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Pengaruh Fakultas, IPK, dan Jenis Kelamin Terhadap Tingkat Literasi Keuangan Mahasiswa Institut STIAMI Jakarta Andrayanti, Iin; Sofyan, Mohammad
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 3 (2023): Mei 2023
Publisher : CV ODIS

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Abstract

This study aims to examine the influence of Faculty, GPA, and Gender on the level of financial literacy of students at the STIAMi Jakarta Institute of Social Sciences and Management. To obtain the required data, data collection in the form of a questionnaire was used. The respondents studied were 100 FIA and Non-FIA students. Data analysis technique with Binary Logistic Regression Analysis. Based on the results of the study, shows that the Faculty influences the level of financial literacy of students in the Faculty of Administrative Sciences, Institute of Social Sciences and Management, STIAMI, Jakarta. Students of the Faculty of Administrative Sciences have a better level of financial literacy compared to students other than the Faculty of Administrative Sciences. GPA does not affect the level of financial literacy of students in the Faculty of Administrative Sciences, STIAMI Institute of Social Sciences and Management, Jakarta. Students with GPA > 3.00 have a better level of financial literacy than students with GPA < 3.00. and gender does not affect the level of financial literacy of undergraduate students in the Faculty of Administrative Sciences (FIA) STIAMI Institute of Social Sciences and Management, Jakarta. A person's ability and intelligence in managing his finances are not determined by his genderThis study aims to examine the influence of Faculty, GPA, and Gender on the level of financial literacy of students at the STIAMi Jakarta Institute of Social Sciences and Management. To obtain the required data, data collection in the form of a questionnaire was used. The respondents studied were 100 FIA and Non-FIA students. Data analysis technique with Binary Logistic Regression Analysis. Based on the results of the study, shows that the Faculty influences the level of financial literacy of students in the Faculty of Administrative Sciences, Institute of Social Sciences and Management, STIAMI, Jakarta. Students of the Faculty of Administrative Sciences have a better level of financial literacy compared to students other than the Faculty of Administrative Sciences. GPA does not affect the level of financial literacy of students in the Faculty of Administrative Sciences, STIAMI Institute of Social Sciences and Management, Jakarta. Students with GPA > 3.00 have a better level of financial literacy than students with GPA < 3.00. and gender does not affect the level of financial literacy of undergraduate students in the Faculty of Administrative Sciences (FIA) STIAMI Institute of Social Sciences and Management, Jakarta. A person's ability and intelligence in managing his finances are not determined by his gender
Peran Artificial Intelligence dan Blockchain dalam Meningkatkan Cybersecurity pada Proses Akuntansi Andrayanti, Iin; Rahmadi, Heksawan; Widyasari, Sri Susanti; Ambarwati, Ambarwati
Neraca : Jurnal Akuntansi Terapan Vol 6, No 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4453

Abstract

Accounting has undergone significant transformation with the adoption of cutting-edge technologies, including Artificial Intelligence (AI), Cybersecurity, and Blockchain. In the contemporary technological landscape, the integration of artificial intelligence (AI), cybersecurity measures, and blockchain technology has emerged as an important development in accounting. The emergence of AI has revolutionised traditional accounting practices by enhancing data processing capabilities and enabling real-time analysis. Through machine learning algorithms, AI can identify patterns and anomalies in financial data, thereby improving accuracy and efficiency while minimising human error. These technological advancements not only streamline operations but also help in predictive analysis, thereby enabling accountants to make informed decisions based on comprehensive data interpretation. In integration with AI, Blockchain guarantees data accuracy and real-time access, allowing auditors to use verified information effectively. The combination of AI and IoT (Internet of Things) and Blockchain accelerates audit procedures, including substantive tests, and enables automated testing of all data, increasing audit efficiency and effectiveness (Kurniawan et al., 2020). In this context, this research will discuss the role and implications of these technologies in improving efficiency, transparency, and security in accounting practices. Organisational culture and industry-specific differences play an important role in shaping technology adoption strategies. The study provides recommendations for corporate firms in Jakarta, emphasising the importance of data security, change management, and skills development. In addition, this study also suggests future research to explore the long-term impact of technology adoption and new technologies in accounting practices. This research contributes to the growing discourse on technology-based transformation in accounting and offers actionable insights for multinational companies operating in a dynamic business environment.
Strategic Analysis of the Billboard Tax Collection System. Efforts to Increase Local Tax Revenue Depok City Andrayanti, Iin; Reza Aulia Wicaksono; Tri Waluyo Prehantio; Laila Amalia
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 1 (2025): January 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i1.444

Abstract

One of the potential taxes in Depok City is billboard tax. Low public awareness is currently one of the obstacles to billboard tax collection in Depok City so that it becomes a challenge for tax officials related to increasing awareness of paying taxes, so how the collection system strategy must be formulated by the Depok City Government to change the mindset so that taxpayer awareness can increase so that it can contribute to creating optimal public services. This research focuses on the billboard tax collection system strategy in an effort to increase local taxes in Depok City and the method used is a qualitative method. Based on the results of the analysis, organisational and institutional strategies have been running well, but strategic programs need to be improved in the socialisation of billboard tax. Resource support strategies need additional training for employees, and internal and external supervision and administration must be tightened to improve compliance and legal effectiveness, billboard tax realisation in the last 4 years, from 2019 to 2022, has continued to increase, but has decreased in 2023, so there needs to be some special strategies to increase revenue realisation at the Depok City Regional Finance Agency. Keywords: Strategy, Billboard Tax, Local Tax Revenue
ANALISIS STRATEGI SISTEM PEMUNGUTAN PAJAK REKLAME DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA DEPOK Wicaksono, Reza Aulia; Andrayanti, IIn
Jurnal Ilmu Administrasi Publik Vol 5, No 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4826

Abstract

Local taxes and levies are the important sources of revenue for the regional government in organizing governance and community services. High local revenue reflects good resources management and can be used to develop public facilities and social activities. According to Koteen (in Salusu, 1996), there are several strategies such as organizational strategy, program strategy, supporting resources strategy, and institutional strategy. SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was used to evaluate the institution condition. The aim of this research is to find out which strategies used by the regional financial agency (Badan Keuangan Daerah—BKD) of Depok to deal with obstacles and efforts that can be made related to the billboard tax billing system in the city of Depok. Based on the analysis, organizational and institutional strategies had been run well, but the program strategy needed to improve its billboard tax socialization. Supporting resources strategy needed additional training for the employees, and the monitoring and administration in internal and external factors had to be tightened to improve the legal compliance and effectiveness, the realization of billboard tax in the last 4 years, namely from 2019 to 2022, had continued to increase, and the most significant is the revenue in 2022 which was Rp 36,909,071,794 however the realization of bilboard tax revenue had decreased, so that there needed several special strategies to escalate the realization of revenue in the regional financial agency (Badan Keuangan Daerah—BKD) of Depok. Obstacles dealt with included billboard tax objects installed without permission, lack of bilboard taxpayers in fullfillingthe billboard tax obligations, public non- compliance in paying billboard taxes. Efforts made were to continue conducting socialization and education on billboard tax billing to increase taxpayers’ awareness, to improve resources by conducting training and optimizing the owned technology and to carry out regular evaluation to amend errors occured.
Analisis Efektivitas Sosialisasi Perpajakan Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) di KPP Pratama Jakarta Sawah Besar Satu Andrayanti, Iin; Denada, Adella; Prehantio, Tri Waluyo; Amalia, Laila
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 4 (2025): Agustus 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i4.423

Abstract

This study analyzes the effectiveness of tax outreach in improving taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) at the Jakarta Sawah Besar Satu Tax Office (KPP Pratama). Using descriptive qualitative methods, data was obtained through interviews, observation, and documentation. The results indicate that the effectiveness of tax outreach has not been fully achieved, influenced by factors such as the large number of new provisions, diverse taxpayer backgrounds, difficulties in reaching taxpayers due to incomplete data, and limited tax knowledge. To overcome these obstacles, direct and indirect education through mass media, tailoring materials to taxpayer needs, reminders, and in-person visits were conducted. These findings emphasize the importance of an intensive and adaptive outreach strategy to improve MSME tax compliance