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All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat International Journal of Community Service EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Information Technology Education Journal Journal of Accounting Taxing and Auditing (JATA) Journal of Embedded Systems, Security and Intelligent Systems Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal Akuntansi dan Keuangan Syariah Jurnal MediaTIK Media Elektrik JAMP Study of Scientific and Behavioral Management (SSBM) Artificial Intelligence in Lifelong and Life-Course Education Jurnal Sipakatau Journal of Vocational, Informatics and Computer Education Indonesian Journal of Taxation and Accounting Journal of Applied Artificial Intelligence in Education Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies Amnesty: Jurnal Riset Perpajakan
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Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions Della Fadhilatunisa; M. Miftach Fakhri; Aprilianti Nirmalasari; Andi Dio Nurul Awalia; Soeharto Soeharto
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

The acceleration of tax digitalization through artificial intelligence (AI) has redefined modern taxation systems; however, its success largely depends on users’ digital literacy and readiness to embrace automation. This study investigates the mediating role of digital literacy in the relationship between AI-driven automation, facilitating conditions, and effort expectancy on tax digitalization adoption in Indonesia. Employing a quantitative approach with a cross-sectional survey design, data were collected from 161 individual and professional taxpayers using purposive sampling methods. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital literacy exerts the strongest direct and significant influence on the adoption of tax digitalization. It also mediates the effects of AI-driven automation and facilitating conditions, whereas effort expectancy shows a positive but statistically insignificant relationship. These findings underscore that digital literacy is not merely a supporting factor but a fundamental determinant of successful digital tax transformations. This study implies that policies aimed at promoting tax digitalization should prioritize digital literacy enhancement through systematic education, technical training, and user-friendly system design. By strengthening digital competence, tax authorities can increase user engagement, improve compliance, and facilitate an equitable digital transformation within tax administration.
MoneyMind: Web-Based Financial Management to Manage and Save Money Andika Isma; Della Fadhilatunisa; sa Diarra; Soussou Raharimalala; Andi Shelma Putri Azzahra; Putri Nanda Sari
Journal of Embedded Systems, Security and Intelligent Systems Vol 4, No 2 (2023): November 2023
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/jessi.v4i2.1095

Abstract

MoneyMind is a web-based financial management platform designed to assist individuals in managing and saving money effectively. This research aims to develop and test the MoneyMind system using research methods of data collection, system analysis, system development, and system testing. The data is analyzed to identify user needs, challenges faced in financial management, as well as features and functions expected from MoneyMind. Based on the results of the analysis, the MoneyMind system was developed using a web-based software development approach. Programming and web design are used to create intuitive and functional user interfaces. After development, the MoneyMind system was tested using the black box system testing method. Testing is done to ensure that all features work properly, user data can be stored securely, and the user interface works smoothly. The test results show that MoneyMind can provide an effective solution in managing personal finances and help users save money. The intuitive user interface and features allow users to track their income and expenses, set budgets, monitor financial goals, and analyze spending patterns with ease. This research shows that MoneyMind as a web-based financial management platform can provide significant benefits to individuals in managing and saving money.
Optimizing School Health With An Integrated Information System: A Case Study At Man Insan Cendekia Sorong Wahyu Hidayat M; Muhammad Sadidan; Al Hikma Sake; Della Fadhilatunisa
Journal of Embedded Systems, Security and Intelligent Systems Vol 5, No 1 (2024): March 2024
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/jessi.v5i1.2060

Abstract

The task of schools is to develop the whole person and provide effective knowledge and education. In the UKS MAN Insan Cendekia Sorong, the main problem obtained is the processing and data collection that is still done manually so that it can cause patient services to be limited, less effective and efficient. The solution to solve this problem is to build a school health information system that helps school health workers in managing data about UKS. Data collection methods are carried out using questionnaires, interviews and observations. The system development method used is waterfall. chosen because it is easy to implement and the resources required are minimal. This school health information system for UKS allows the management of patient data, drug data, and patient medical records to be organised and efficient.
Basic Training of Arduino Microcontroller Based on Wokwi for Beginner Student Groups Ahmad Risal; Della Fadhilatunisa; Ninik Rahayu Ashadi; Asmaul Husnah Nasrullah; Anita Candra Dewi
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i6.2452

Abstract

The community service conducted by the team of lecturers from Universitas Negeri Makassar was held at the Electronics Workshop, Department of Educational Electronics, with 15 beginner students registered as participants. The problems identified by the research team, in collaboration with the participants during the socialization, were as follows: (1) The lack of understanding among beginner participants regarding the practice of Arduino-based microcontroller with Wokwi, (2) New students, as beginners, found it difficult to practice with Arduino-based microcontrollers using Wokwi, (3) Beginner participants in the microcontroller practice needed guidance and mentoring from competent individuals to effectively simulate the Arduino-based microcontroller with Wokwi.To address the problems faced by the partners, the solutions offered through this Community Service Program (PKM) were as follows: (1) Providing training to stimulate the potential and interest of the participants, (2) Offering training that integrates knowledge (mathematics, science, and technology) with hardware and software for beginner participants, inviting competent speakers in the field of Arduino-based microcontroller using Wokwi, (3) Conducting training and mentoring to help participants demonstrate Arduino-based microcontroller practice with Wokwi, led by a competent instructor.The method of implementing this activity involved training for beginner students, specifically new students. After being trained, they were mentored to apply the knowledge gained in order to enhance their professionalism in using the Wokwi application. The training was carried out in two main stages: (1) Preparation phase, and (2) Implementation phase of the training. Overall, the results of the Arduino-based microcontroller practice training in the Electronics Workshop of the Educational Electronics Department can be concluded as satisfactory and successful in accordance with the planned objectives. This is reflected in various indicators, including the alignment between planning and implementation, the attendance rate of participants in each session, and the results of the participants' feedback surveys. All the materials planned in the training proposal were successfully delivered as intended. The attendance of the training participants in each session reached 100% of the total 15 registered participants. The activity was also successful in improving the participants' knowledge, skills, and motivation to become more proficient in using the Wokwi application.
Peningkatan Literasi Digital dan Menulis Artikel Ilmiah Guru dengan Memanfaatkan Artificial Intelligence M. Miftach Fakhri; Dary Mochamad Rifqie; Asriadi Asriadi; Asri Ismail; Andika Isma; Della Fadhilatunisa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 1 No. 2 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i2.245

Abstract

The purpose of this service discusses efforts to increase the capacity of teachers in writing scientific articles by utilising Artificial Intelligence (AI). Through an Action Research approach, teachers are directly involved in the process of improving and developing their abilities in digital literacy and scientific article writing techniques. The community service stage involves systematic steps to achieve the goal of improving teachers' ability to utilise AI. The results of the community service show an increase in teachers' ability to write scientific articles, which is expected to improve the quality of their scientific publications. With a better understanding of AI, teachers are expected to integrate this technology effectively in learning, creating a more innovative and adaptive learning environment. In conclusion, this service makes a real contribution in improving teachers' digital literacy and scientific article writing skills, and provides a foundation for the development of future service activities.
Digital Ethics and Learning Autonomy in Artificial Intelligence in Education: The Mediating Role of Trust in AI Nabilah Rahman; Elsa Natasya; Andi Dio Nurul Awalia; Muh. Yusril Anam; Della Fadhilatunisa
Journal of Vocational, Informatics and Computer Education Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/voice.v3i2.262

Abstract

The rapid advancement of Artificial Intelligence in Education (AIED) has transformed digital learning practices while simultaneously raising critical concerns related to ethics, privacy, and user trust, which increasingly influence students’ ability to develop autonomous learning behaviors in AI-driven environments. This study aims to examine the relationships among Technology Readiness, Digital Learning Motivation, Digital Privacy Awareness, and Digital Ethics on Learning Autonomy, with Trust in AI serving as a mediating variable. A quantitative cross-sectional research design was employed involving 105 undergraduate students from Universitas Negeri Makassar, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the proposed model explains 78.8% of the variance in Trust in AI and 84.3% of the variance in Learning Autonomy. Digital Learning Motivation shows a significant positive effect on Trust in AI and Learning Autonomy, while Digital Ethics also significantly influences both constructs; however, Technology Readiness and Digital Privacy Awareness do not significantly predict Trust in AI. Mediation analysis reveals that Trust in AI partially mediates the relationships between Digital Learning Motivation and Digital Ethics with Learning Autonomy. These findings demonstrate that psychological and ethical factors play a more decisive role than technical readiness in fostering trust and supporting autonomous learning in AIED contexts, highlighting the practical importance of integrating digital ethics education and motivational support into AI-based learning systems. Future research should employ longitudinal designs, broader samples, and additional variables such as AI literacy to further explore learning autonomy in AI-driven education.
PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI Andi Rustam; Della Fadhilatunisa; Nurfasilah Nurfasilah
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3404

Abstract

Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
Utilizing AI in Digital Learning: The Role of Metacognitive Reasoning, Organizational Support, and Socioeconomic Status in Enhancing Academic Performance through Intrinsic Motivation Awalia, Andi Dio Nurul; Rosidah; M.Miftach Fakhri; Della Fadhilatunisa
Information Technology Education Journal Vol. 5, No. 1, February (2026)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/intec.v5i1.261

Abstract

Purpose – This study examines how metacognitive reasoning, organizational support, and socioeconomic status shape academic performance through the mediating role of intrinsic motivation in an artificial intelligence (AI) integrated learning environment. Design – A quantitative, cross-sectional design was employed. Data from 373 university students were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate relationships among the constructs. Findings – Metacognitive reasoning and organizational support significantly increased intrinsic motivation, which in turn positively affected academic performance. By contrast, socioeconomic status did not significantly influence intrinsic motivation or academic performance. Research implications – The results underscore the importance of cognitive and contextual supports in fostering student motivation and achievement. The nonsignificant effects of socioeconomic status warrant further investigation; future studies should explore additional individual and environmental factors that may shape academic outcomes in AI-enabled learning settings. Originality –  This research advances an inclusive and effective framework for digital learning in higher education by demonstrating the central role of metacognitive skills and institutional support in designing AI-enhanced strategies that cultivate students intrinsic motivation and academic success.  
AI Chatbot Use in Higher Education: A Life-Course Perspective on Student Engagement and Cognitive Learning Outcomes Muh. Nurfajri Syam; Muh Nurul Ainal Hakim; Della Fadhilatunisa; Saipul Abbas
Artificial Intelligence in Lifelong and Life-Course Education Vol 1 No 1 (2026): Artificial Intelligence in Lifelong and Life-Course Education
Publisher : PT. Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/aillce.v1i1.4

Abstract

Purpose - The increasing use of artificial intelligence (AI) chatbots in higher education has reshaped how students engage with learning activities and develop cognitive skills. From a life-course education perspective, higher education represents a critical stage in early adulthood where learning experiences may influence long-term learning habits and readiness for lifelong learning. However, empirical studies integrating chatbot usage intensity, AI effectiveness, and student engagement within a single explanatory model remain limited, particularly in developing country contexts. This study examines the effects of AI chatbot usage intensity and perceived AI effectiveness on students’ cognitive learning outcomes, with student engagement positioned as a mediating mechanism.Design/methods/approach - A quantitative cross-sectional survey was conducted involving 88 undergraduate students who had experience using AI chatbots for academic purposes. Data were collected using a validated questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct and indirect relationships among the constructs.Findings - The results indicate that both chatbot usage intensity and AI effectiveness have significant positive effects on cognitive learning outcomes. These variables also significantly enhance student engagement, which in turn positively influences cognitive learning outcomes. Mediation analysis reveals that student engagement significantly mediates the relationship between AI effectiveness and cognitive learning outcomes, but not between chatbot usage intensity and cognitive learning outcomes, highlighting the dominant role of interaction quality over frequency of use.Research implications/limitations - The findings underscore the importance of designing AI-supported learning environments that prioritize pedagogical effectiveness and meaningful engagement rather than mere intensity of use. The cross-sectional design and reliance on self-reported data limit causal inference and generalizability.Originality/value - This study contributes to artificial intelligence in education research by integrating engagement as a mediating mechanism within a life-course framework, offering insights into how AI chatbot use during early adulthood may support sustainable cognitive development and lifelong learning readiness.
Explaining AI Anxiety Among University Students: The Roles of Career Anxiety, Dehumanization, and Algorithmic Fairness Mustamin; Ahmad Syarif Hidayatullah; Putri Nirmala; Akhmad Affandi; Della Fadhilatunisa
Journal of Applied Artificial Intelligence in Education Vol 1, No 2 (2026): January 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jaaie.v1i2.10

Abstract

Beyond its instructional benefits, AI in higher education can evoke anxiety when students perceive AI as diminishing human uniqueness, disrupting career trajectories, or operating in ways that feel difficult to evaluate or contest. This study aims to examine the effects of career anxiety, dehumanization, and perceived algorithmic fairness on students’ AI anxiety in the context of AI-supported learning. Using an explanatory quantitative survey design, data were collected from 70 university students who actively used AI-based learning tools, and the proposed relationships were tested using PLS-SEM. The results indicate that career anxiety positively predicts AI anxiety (β = 0.234, t = 1.691, p = 0.045) and dehumanization is the strongest predictor (β = 0.415, t = 2.958, p = 0.002), whereas perceived algorithmic fairness is not significant (β = 0.103, t = 0.740, p = 0.230), with the model explaining 48.2% of the variance in AI anxiety (R² = 0.482). These findings imply that AI anxiety is driven more by emotional and identity-related threats than by fairness evaluations, suggesting that institutions should adopt human-centered AI integration, strengthen AI literacy, and provide career-focused and psychological support to reduce student anxiety in AI-supported learning environments.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Adistia, Ainun Zahra Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmad Risal Ahmad Syarif Hidayatullah Ahmad Syarif Hidayatullah Ahmar, Ansari Saleh Ahnaf Riyandirga Ariyansyah Putra Helmy Ainul Fikri Hamsir Ainun Zahra Adistia Akbar, Ince Nur Akhmad Affandi Akhmad Affandi Akhmad Affandi Akmal Hidayat Akmal Hidayat Akmal Hidayat Al Hikma Sake Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Fauziyyah Agustin Nur Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Rustam Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Anita Candra Dewi Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aprilianti Nirmalasari Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asmaul Husnah Nasrullah Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Berkah Rahmawati Berkah Rahmawati Damayanti, Ilfa Dary Mochamad Rifqie Dary Mochamad Rifqie Dewi Fatmarani Surianto Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Eka, Azzahra Elma Nurjannah Elsa Natasya Elsa Natasya Fadhlirrahman Baso Fajriani Azis Fardan, Muhammad Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Gusnasary Hajar Dewantara Hajar Dewantara Haliana Halim Hamdan Juhannis Hamdan, Muhammad Nurfaizy Hartono Hartono Hartono Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ilfa Damayanti Ince Nur Akbar Indah Febriyani Asril Jamaluddin Majid Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Khairunnisa, Alifah Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Maulana, Muhammad Achsan Mayziyadah, Ulya Megawati Ismail Memen Suwandi Mita Fitriani Mita Fitriani Mohammad Hafis Zaenal Muh Akbar B Muh Bhilal Halim Muh Nurul Ainal Hakim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Nurfajri Syam Muh. Sunan Jaya Irmawan Muh. Yusril Anam Muh. Yusril Anam Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Muhammad Sadidan Mushaf Mustamin Mustamin Mutmainnah, Rezky Nabilah Rahman Nabilah Rahman Nafil Rizqullah Rajab Nafil Rizqullah Rajab Ninik Rahayu Ashadi Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Annafiah Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nur Sakinah Irman Nur Wahida Dachlan Ladiku Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfasilah Nurfasilah Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pati, Maipa Dhea Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Puspita Hardianti Anwar Putri Nanda Sari Putri Nanda Sari Putri Nirmala Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar sa Diarra Saiful Muchlis Saipul Abbas Salomo Benny Junian Sanatang Saputra, Annisar Satnur, Muh. Alham Setialaksana, Wirawan - Shabrina Syntha Dewi Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Soeharto Soeharto Soussou Raharimalala Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini Zalwa Fiqrianti Andini