Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Advances In Social Humanities Research Journal Mobile Technologies (JMS)
Nusivera, Sari
Unknown Affiliation
Humanities Computer Science & IT Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Cloud Storage Ethics in Industrial Engineering: A Comparative Analysis of Microsoft OneDrive and SharePoint Afrianto, Riki; Nusivera, Sari; Haikal, Hikam
Journal Mobile Technologies (JMS) Vol. 3 No. 2 (2025): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/jms.v3i2.633

Abstract

This study investigates the technical, ethical, and organizational implications of adopting Microsoft OneDrive and SharePoint within industrial engineering. Both platforms operate under Microsoft’s enterprise cloud infrastructure but differ significantly in governance design and ethical alignment. SharePoint’s hierarchical structure enables effective compliance, accountability, and workflow automation, making it suitable for regulated industrial environments. In contrast, OneDrive prioritizes user flexibility and mobility, which, while enhancing convenience, increases risks related to data misuse, shadow IT, and inconsistent policy adherence. Through a qualitative descriptive approach involving practitioners and academic users, the study identifies that organizational ethics, privacy management, and governance transparency are decisive factors in maintaining digital integrity. The findings indicate that technical safeguards such as encryption and access control must be reinforced by ethical responsibility and user education. Furthermore, sustainable cloud governance requires continuous monitoring, multi-factor authentication, and transparent data policies that respect user privacy and organizational accountability. The study concludes that OneDrive and SharePoint should function as complementary systems—balancing autonomy with oversight—to promote ethical, secure, and efficient collaboration in industrial digital ecosystems.
Governance and Ethical Risk Management Framework for AI-Powered Tax Systems: A Post-Coretax Reform Proposal Nusivera, Sari
Advances In Social Humanities Research Vol. 3 No. 10 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i10.502

Abstract

As artificial intelligence (AI) becomes increasingly integrated into public administration, its adoption within Indonesia’s Coretax system illustrates both transformative potential and pressing governance challenges. This paper investigates Coretax as a case study to explore the ethical, legal, and operational risks of deploying AI in tax administration. While Indonesia’s regulatory framework—especially the Personal Data Protection Law (UU PDP) and SPBE e-government regulations—provides a foundational structure, these alone are insufficient to mitigate risks such as opacity, algorithmic bias, and erosion of public trust. Through qualitative analysis of legal mandates, ethical standards from ACM and OECD, and Coretax’s documented implementation failures, this study proposes a comprehensive Governance and Ethical Risk Management Framework. The framework incorporates impact assessments, an AI oversight board, transparency mechanisms, privacy-by-design architecture, and continuous monitoring. It is designed to ensure legal compliance, ethical accountability, and sustainable innovation in AI-powered public systems. Policy recommendations include mandating AI impact assessments, enhancing legal oversight, updating SPBE guidelines, and investing in AI governance capacity. By implementing this framework, Indonesia can lead in building trustworthy digital government systems—balancing efficiency with fairness, and innovation with the protection of citizens’ rights. The findings offer actionable guidance for policymakers navigating AI integration in high-stakes public services.
Co-Authors Afrianto, Riki Haikal, Hikam