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p-Index From 2021 - 2026
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All Journal International Journal of Business and Quality Research Journal of Organizational Analysis and Performance
Eva Trisnawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Strategi Mitigasi Risiko Transisi Coretax System dalam Menjamin Kontinuitas Kepatuhan Perpajakan Studi Kasus pada PT BK Abdi, Muhammad Nur; Arfandi; Syamsuddin; Eva Trisnawati
Journal of Organizational Performance and Analysis Vol. 2 No. 1 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i1.159

Abstract

Implementasi Coretax System merupakan tonggak transformasi digital perpajakan di Indonesia yang bertujuan mengintegrasikan seluruh administrasi ke dalam platform tunggal (single system). Namun, masa transisi ini menghadirkan tantangan operasional dan risiko kepatuhan bagi dunia usaha. Penelitian ini bertujuan untuk menganalisis strategi mitigasi risiko yang diterapkan oleh PT BK dalam menjaga kontinuitas kepatuhan perpajakan selama fase peralihan sistem. Dengan menggunakan metode kualitatif deskriptif melalui studi kasus, data dikumpulkan melalui wawancara mendalam dengan manajer divisi keuangan dan perpajakan serta dokumentasi internal Perusahaan. Hasil penelitian mengungkapkan bahwa meskipun Coretax dirancang untuk efisiensi jangka panjang, fase awal implementasi justru memicu risiko operasional berupa gangguan sistem (system down) dan keterlambatan dokumen krusial seperti faktur pajak, yang berimplikasi pada risiko finansial dan kontraktual. PT BK memitigasi risiko tersebut melalui persiapan data yang komprehensif, validasi data vendor dan karyawan, serta peningkatan sinergi lintas divisi antara tim pajak, keuangan, dan IT. Temuan penelitian juga menunjukkan adanya peningkatan biaya kepatuhan (compliance cost) akibat penambahan jam kerja staf dan biaya logistik layanan manual selama sistem belum stabil. Penelitian ini menyimpulkan bahwa keberhasilan adaptasi Coretax sangat bergantung pada kualitas persiapan data internal dan efektivitas dukungan teknis dari otoritas pajak. Studi ini merekomendasikan perlunya protokol mitigasi yang lebih responsif bagi perusahaan dalam menghadapi disrupsi kebijakan digital di masa depan.
Analysis Of Ethical Challenges In Customer Data Management In Small-Scale E-Commerce Msmes Eva Trisnawati; Muhammad Nur Abdi
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.2977

Abstract

The development of digital technology and e-commerce has provided great opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand their market reach and improve operational efficiency. However, behind these conveniences, various ethical challenges arise, particularly in customer data management. The collection of personal data through online forms, digital cashier applications, and marketplace platforms requires MSME players to act responsibly in accordance with the principles of business ethics and information technology ethics. This study aims to analyze ethical challenges in customer data management in small-scale e-commerce MSMEs, focusing on data privacy, information security, and compliance with business ethics principles. The research method used is descriptive qualitative with a literature study approach to relevant scientific journals, regulations, and official documents. The results of the study show that most MSMEs still have limitations in their understanding of digital ethics and customer data protection systems. These limitations have the potential to cause data leaks and reduce consumer trust. Therefore, it is necessary to increase awareness of digital business ethics, provide technology literacy training, and implement data protection standards in order to protect customer rights and ensure the sustainability of MSME businesses.
Analysis Of Ethical Interpersonal Communication Patterns (Between Superiors And Subordinates) In Family-Owned Small And Medium Enterprises And Their Impact On Job Satisfaction Eva Trisnawati; Muhammad Nur Abdi
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2979

Abstract

This study analyzes patterns of ethical interpersonal communication between supervisors and subordinates in family-owned MSMEs and their impact on job satisfaction. Using a descriptive qualitative approach, the research was conducted in three family-owned MSMEs in Makassar through in-depth interviews and observations. The findings reveal four dominant communication patterns: ethical–paternalistic, family–collaborative, hierarchical–flexible, and egalitarian–transparent. Ethical communication that emphasizes openness, honesty, and empathy is proven to enhance job satisfaction; however, the duality of family and professional roles creates challenges such as perceptions of favoritism and boundary ambiguity. This study recommends the establishment of formal communication protocols that preserve family values.
Co-Authors Abdi, Muhammad Nur Arfandi Muhammad Nur Abdi Syamsuddin