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All Journal Jurnal Ekonomika Media Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Paguntaka PESHUM
Banding, Mappa Panglima
Universitas Borneo Tarakan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW Truly Wulandari; Noviyanti Angreani; Mappa Panglima Banding; Olivia Pamilangan Andilolo; Iqrima Mas Mappangile
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review
Pemetaan Perkembangan Kajian Komitmen Organisasi: Studi Bibliometrik Berbasis Scopus Periode 2021-2025 dengan VOSviewer Willson Simon; Mappa Panglima Banding
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16300

Abstract

Penelitian ini dimaksudkan untuk mengkaji perkembangan topik penelitian komitmen organisasi, dengan tujuan untuk mengetahui: (1) Bagaimana perkembangan tren publikasi ilmiah internasional mengenai topik komitmen organisasi pada tahun 2021-2025 di Scopus; (2) Bagaimana persebaran jurnal inti penelitian topik komitmen organisasi pada tahun 2021-2025 di Scopus; (3) Bagaimana peta perkembangan publikasi internasional penelitian topik komitmen organisasi berdasarkan kata kunci pada tahun 2021-2025 di Scopus. Pengumpulan data dengan melakukan penelusuran melalui Scopus dengan kata kunci dan filtrasi data yang telah disesuaikan kebutuhan. Subjek dianalisis dan divisualisasikan dengan Microsoft Excel, Scopus Result Analyzer dan VOSviewer. Hasil penelitian menunjukkan bahwa tren perkembangan topik komitmen organisasi pada tahun 2021-2025 di Scopus mengalami puncaknya pada tahun 2025 dengan jumlah artikel sebanyak 87 artikel. Sedangkan penerbit jurnal inti dengan peringkat satu adalah jurnal Sustainability Switzerland yang menerbitkan 26 artikel pada topik komitmen organisasi, dan negara China menjadi negara dengan negara asal terbit terbesar dengan jumlah 31 artikel (10,88%). Penelitian berikutnya disarankan untuk melakukan penambahan kata kunci agar lebih hasil penelitian yang diperoleh dapat lebih akurat, kaya, dan komprehensif.
Sistem Informasi Keuangan Dengan Aplikasi Sim Perumda Pada Perusahaan Umum Daerah Energi Mandiri Alamsa Alamsa; Mappa Panglima Banding; Olivia Pamilangan Andi'lolo; Iqrima Mas Mappangile; Riyans Ardiansyah; Sumiati Sumiati; Uswatung Hasana; Michelle Winata
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.997

Abstract

Penggunaan Sistem Informasi Manajemen (SIM) pada PERUMDA Energi Mandiri bertujuan untuk meningkatkan efisiensi operasional dan mengatasi masalah dalam pengelolaan keuangan, khususnya dalam pencatatan dan pelaporan. Laporan ini mengkaji implementasi aplikasi SIM Perumda, dengan fokus pada identifikasi faktor-faktor yang mempengaruhi kesuksesan serta kendala yang dihadapi perusahaan. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif melalui wawancara dengan pihak-pihak terkait di perusahaan dan analisis dokumen internal. Hasil penelitian menunjukkan bahwa penerapan SIM Perumda telah berhasil meningkatkan efisiensi pencatatan dan pelaporan keuangan, meskipun terdapat tantangan dalam adaptasi teknologi, keterbatasan infrastruktur IT, dan kebutuhan akan pelatihan lebih lanjut untuk karyawan. Rekomendasi yang diberikan mencakup penguatan infrastruktur IT, pelatihan lanjutan untuk staf, dan pengembangan modul tambahan untuk meningkatkan pengelolaan data dan analisis keuangan. Implementasi SIM Perumda memiliki potensi besar dalam meningkatkan kinerja keuangan dan operasional perusahaan secara berkelanjutan.
Financial Technology For SMEs Capital Problems With Crowdfunding Method Mappa Panglima Banding; Ashar Ashar; Ahmad Juliana; Muh. Irfandy Azis; Yohanna Thresia
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.876 KB) | DOI: 10.24856/mem.v35i2.1503

Abstract

This study motivated by Micro, Small, and Medium Enterprises (SMEs) problem. SMEs still have difficulty accessing financial institutions. This problem should overcome when SMEs utilize information technology in business management such as crowdfunding features through Financial technology, where crowdfunding has known as a funding offering facility for social interests. The study is a qualitative descriptive analysis. This study intended to decide how to use crowdfunding-based financial technology by SME's at Tarakan City. The experiment subject is a randomized participant of 15 participants based on a predetermined category faced with stakeholders SME’s at Tarakan City. The data consisted of primary data non-metric or qualitative data. Participants were interviewed and examined to learn about the use of crowdfunding-based financial technology by small and medium-sized companies in Tarakan City, followed by triangulation with three models, i.e. data triangulation, investigator triangulation, and methods triangulation. Then analyzed with an interactive model through data reduction, data display, and conclusion drawing procedures. The result of the research shows that from the 15 informants in this study, there were only two informants who knew about Financial technology, and only a small proportion of SMEs at Tarakan City able to utilize Financial technology based on crowdfunding for their funding needs and use crowdfunding for working capital.
Systematic Literature Review: Literasi Keuangan, Sikap Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan Mahasiswa Endarwati Endarwati; Mappa Panglima Banding; Mohamad Nur Utomo; Tinik Sugiati; Riskiyanto Riskiyanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6562

Abstract

This study aims to conduct a Systematic Literature Review (SLR) of research published in the last five years on financial literacy, financial attitudes, and the use of financial technology (fintech) and their influence on students’ financial behavior. Data were collected from the Scopus database, yielding 140 articles. After screening with the PRISMA diagram, 9 articles met the eligibility criteria and were analyzed further. The review shows that financial literacy serves as a crucial foundation for personal financial management, including saving, investing, and consumption. Positive financial attitudes encourage prudent financial behavior, while negative attitudes are often linked to risk avoidance and poor decision-making. The development of fintech, e-wallets, and mobile banking has expanded access to financial services, accelerated digital transactions, and strengthened daily financial practices. Digital financial literacy also plays a significant role, as strong digital skills foster caution in money management. Although most studies confirm the close relationship between literacy, attitudes, and financial behavior, gaps remain in exploring contextual factors such as culture, social media, and differences across academic disciplines and countries. Therefore, further research with broader scope and diverse methodologies is needed to comprehensively understand students’ financial behavior in the digital era.
Capital Structure and Corporate Social Responsibility Disclosure: The Moderating Role of Profitability in Public Companies Herman Herman; Mappa Panglima Banding; Alamsa Alamsa; Riyans Ardiansyah; Olivia Pamilangan Andi Lolo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.2995

Abstract

This study examines the relationship between financial structure and corporate social responsibility (CSR) disclosure in energy sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research sample was selected through purposive sampling, resulting in 10 companies observed over the 2020–2024 period (50 firm-year observations). Data were analyzed using panel data regression with a Fixed Effect Model (FEM). To ensure the validity of the estimates, the model was adjusted using robust standard errors to address detected issues of heteroscedasticity and autocorrelation. The results show that leverage has a significant negative effect on CSR disclosure, whereas firm size has a significant positive effect. Moderated Regression Analysis (MRA) reveals that profitability plays a significant moderating role in the relationship between leverage and CSR disclosure, indicating that firms with higher profitability can sustain their CSR practices despite financial pressures. However, profitability does not moderate the relationship between firm size and CSR disclosure. This study contributes by identifying profitability as a pure moderating variable in the leverage-CSR relationship and a homogenizer in the firm size-CSR relationship. Overall, CSR disclosure is influenced by both financial structure and firm characteristics, highlighting the importance of maintaining profitability to support responsible business practices.
Co-Authors Ahmad Juliana Ahmatang Alamsa Alam Alamsa Alamsa Alamsa, Alamsa Ardiansyah, Riyans arni arni Arni Arni Ashar Ashar Endarwati Endarwati harpia harpia harpia, harpia Hasnawati Hasnawati Herman Herman Iqrima Mas Mappangile Jaya, Andre Atma Malik, Aan Digita Michelle Winata Muh. Irfandy Azis Muhammad Tharmizi Junaid Nainggolan, Yohanna Thresia Nordiah Noviyanti Angreani Olivia Pamilangan Andi Lolo Olivia Pamilangan Andi'lolo Olivia Pamilangan Andilolo Olivia Pamilangan Andi’lolo Riskiyanto Riskiyanto Sumiati Sumiati Tinik Sugiati Truly Wulandari Uswatung Hasana Utomo, Mohamad Nur Willson Simon