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All Journal Indonesian Journal of Society Engagement (IJSE) Advance Sustainable Science, Engineering and Technology (ASSET)
Orchidta Ramadina, Defrina Eka
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Humanities Chemistry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Transformasi Koperasi Siswa melalui Pendekatan Multiple Intelligences untuk Literasi Kewirausahaan Darma Sanputra, Adrian Hartanto; Nugraha, Tatas Ridho; Miftakh, Eliza Silviana; Isnaini Putri, Elsa; Orchidta Ramadina, Defrina Eka
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.215

Abstract

This service activity aims to revitalize the function of the SMPN 1 Sumberpucung student cooperative into an active and inclusive means of entrepreneurship learning through the multiple intelligences approach and strengthening the role of young entrepreneur leader. The service was carried out using the participatory action research (PAR) method using the 4P approach: Preparation, Implementation, Closing, and Reporting. This activity involved 50 students and 15 teachers in a series of trainings, business simulations, and organizing an entrepreneurship bazaar. The results of the activities showed a significant increase in students' entrepreneurial literacy, the entrepreneurship bazaar generated a profit of IDR 4,825,000. In addition, the program succeeded in establishing SPENDHUSA entrepreneurial cadres as a driver of student cooperative sustainability. The multiple intelligences approach proved effective in exploring students' entrepreneurial potential according to their dominant intelligence, while supporting the achievement of sustainable development goals (SDGs) point 4 on quality education.
AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Febri Yanto, Alif Faruqi; Sari, Nuraini; Orchidta Ramadina, Defrina Eka; Prasetia, Tomy
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
Co-Authors Adrian Hartanto Darma Sanputra Eliza Silviana Miftakh Febri Yanto, Alif Faruqi Isnaini Putri, Elsa Nugraha, Tatas Ridho Nuraini Sari, Nuraini Prasetia, Tomy