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All Journal Jurnal Pendidikan dan Inovasi Pembelajaran Journal of Strategic Behaviour Accounting (JSBA)
Chelsea Olivia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Compliance by Design Registration-to-Filing Pathways and Friction Points. Chelsea Olivia; Refka Selegi Fadila; Wakhidatur Rizqi Zulfarida; Devita Vidya Anggraini; Clodiya Ikhtiarsyah; Falisya Cyntia Putri; Refansyah Ataullah
Journal of Strategic Behaviour Accounting Vol. 1 No. 3 (2026): Maret
Publisher : Kampus 5 Universitas Negeri Surabaya

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The purpose of this research is to identify potential problem areas that taxpayers many encounter in, the registration and filing and payment processes, and to propose a compliance by design strategy as most suitable for improving the type of compliance outcomes. This research is motivated by low compliance conversion rates due to administrative frictions like systen errors, delayed identity authentication, document complekity and weak integration between e-billing systens and e-filing platforms. The study employs the process audit technique to map the compliance pathway. The data collection includes the regulatory review documents, live observation and screen capture of the online systems of the Directorate General of Taxes and a comparative in Indonesia, Japan and Taiwan. The research instrument used include a service blueprint, system activity logs and a friction register that measure time, error rate and success completion in a task. Result indicate that the office experiences the most friction during the registration and filing stages of the process. This is mainly due to slow,manual document verfication, limited automatic validation, and repetitive errors within the e-filing system. Streamling workflows, incorporating automated validation, and desighing real-time feedback loops that adhere to the principles of compliance by design noticeably decrease time spent in a process and improve conversion rates for compliance. This study proposes the establishment of a compliance funnel and a 30/60/90-day strategic intervention roadmap as a more tangible way to enhance performance of the digital tax service.
Analisis Unsur Intrinsik dalam Cerpen “Milakarakas” Chelsea Olivia; Abdurahman
Jurnal Pendidikan dan Inovasi Pembelajaran Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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Penelitian ini menganalisis cerpen “Mila Karakas” karya Mashdar Zainal dengan pendekatan intrinsik dan kontekstual. Sumber utama adalah teks cerpen yang dipublikasikan di Kompas (24 Oktober 2021), dan studi literatur mencakup karya Mashdar Zainal lainnya serta kritik sastra, seperti Mazidah et al. (2026) tentang citra perempuan dan Putra (2022) mengenai isu sosial. Metode yang digunakan adalah kualitatif dengan teknik close reading dan analisis wacana. Hasil menunjukkan struktur narasi retrospektif dengan sudut pandang orang pertama, karakter Sumi/Mila sebagai perempuan ambisius yang terjebak gosip, serta simbolisasi konflik antar-generasi. Temuan ini mengaitkan dinamika sosial dengan tema cerita, serta relevansi teori sastra dalam analisis ini. Kesimpulan menunjukkan pengaruh nilai patriarki dan media dalam penggambaran perempuan. Penelitian selanjutnya disarankan untuk membahas perbandingan cerpen seniman kota dan desa serta resepsi pembaca.
Co-Authors Abdurahman Clodiya Ikhtiarsyah Devita Vidya Anggraini Falisya Cyntia Putri Refansyah Ataullah Refka Selegi Fadila Wakhidatur Rizqi Zulfarida