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All Journal Jurnal Akuntansi & Auditing Indonesia International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH)
Rachdian, Adinda Oktaviani
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax) Shelvi, Shelvi; Rachdian, Adinda Oktaviani; Pawitan, Gandhi; Sari, Diana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art4

Abstract

This study explores public sentiment toward Indonesia’s new digital tax administration system, known as Coretax, by analyzing conversation among tax-savvy users in a WhatsApp Group. Public sentiment was analyzed by examining more than 53,000 messages using a lexicon-based approach to classify them into positive, negative or neutral categories. The findings reveal that negative sentiment dominates (39%), indicating frequent technical issues, procedural confusion, and access problems during Coretax’s early implementation phase in 2025. However, neutral (31.5%) and positive (29.5%) messages show that users also shared information and expressed appreciation, especially during successful interactions. Spikes in communication occurred during major events such as webinars and statutory tax filing deadlines. This study provides a novelty using real-time peer-to-peer digital conversations to capture how knowledgeable users experience tax digitalization in its earliest months. The findings suggest that user-oriented design, clearer guidance, and responsive communication are essential for improving user experience in digital tax reforms.
Unveiling the Impact of Spiritual Intelligence on Social Innovation and Success in Social Enterprises: A Conceptual Exploration Philemon, Timothy Andrianus; Ardanareswari, Riarni Adina; Rachdian, Adinda Oktaviani
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 9 No. 2 (2025): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v9i2.2998

Abstract

This study examines how spiritual intelligence (SI) can serve as a catalyst for ethical, culturally rooted social innovation in social enterprises, an area often overlooked in literature dominated by Western, profit-oriented perspectives. Drawing on an integrative review of 63 peer-reviewed works published between 2014 and 2024, the research weaves together theoretical and contextual insights to develop a conceptual model. SI is presented not simply as another form of intelligence, but as a guiding moral compass grounded in transcendence, setting it apart from emotional and social intelligences that primarily focus on interpersonal dynamics. Through dimensions such as consciousness, purpose, serenity, and transcendence, SI equips entrepreneurs to turn deeply held values into tangible, innovative solutions, with purpose acting as a bridge and cultural context shaping outcomes. Indonesia, with traditions like gotong royong and tri hita karana, emerges as a rich setting to observe this phenomenon in practice. The study offers practical pathways, from short-term pilot initiatives such as community co-design workshops to long-term strategies like embedding SI in entrepreneurial education and adapting evaluation metrics to local cultures. While conceptual in scope and limited to English-language literature, the work lays the groundwork for future empirical research using mixed methods across diverse cultural contexts.
Co-Authors Diana Sari Gandhi Pawitan Philemon, Timothy Andrianus Riarni Adina Ardanareswari Shelvi, Shelvi