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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Eduvest - Journal of Universal Studies
Lastanti, Nadila
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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PENELITIAN PAJAK DAERAH: STUDI BIBLIOGRAFI 27 TAHUN Erfandi, Moh.; Lastanti, Nadila; Aniyah, Shofinatul; Wati, Nova Dwi Medya; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6620

Abstract

This research examines tax research, with the theme of regional taxes as an indicator of the development of tax science in Indonesia. Regional taxes are managed by provinces and districts/cities. Regional taxes are a contribution to regional original income, where regional taxes influence government administration activities and regional buildings. This research uses a sample of 194 articles published in SINTA 1 and 2 accredited journals. This research classifies them based on research topics and methods. The observation period used is 1997 – 2023. The research results show that the most researched topic is economics. Regional tax research is dominated by a quantitative paradigm. This research also found that 1997 was the first year that regional tax articles were published in SINTA 1 and 2 accredited journals. The implication of this research is to provide insight into the development of regional tax research in Indonesia over a period of 27 years and contribute to the accounting literature for understanding aspects of taxation. Apart from that, regional tax research is still open to further research using a qualitative paradigm and research topics that are still rarely researched.
Optimizing The Use Of Cloud Technology In Public Sector Management Control (Case Study Of E-Government In Bandung City) Lastanti, Nadila; Djasuli, Mohamad
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1245

Abstract

This research aims to explore and analyze the optimization of cloud technology usage in public sector management control, focusing on the implementation of e-government in Bandung City as a case study. The research method used is a qualitative case study, collecting data through in-depth interviews, observations, and related document analysis. The results indicate that the application of cloud technology has brought significant benefits, including increased efficiency, accessibility, and scalability of e-government services. However, challenges related to data security and technological infrastructure limitations were also identified. Based on these findings, recommendations are provided to strengthen infrastructure, train employees, establish partnerships with the private sector, and conduct regular evaluations to enhance the application of cloud technology in e-government management in Bandung City and the public sector in general. This research is expected to provide valuable insights for the development and optimization of e-government services in various governmental contexts.
Co-Authors Aniyah, Shofinatul Erfandi, Moh. Mohamad Djasuli, Mohamad Nurul Herawati Wati, Nova Dwi Medya