Filter By Year

1945 2024


Reset

Found 26,666 documents
Search Information

 1694   1695   1696   1697   1698 
The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City) Lonto, Miryam Pingkan; Karongkong, Brigita Diani; Tano, Linda A. O
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18089

Abstract

The purpose of this study is to determine how tax information technology, or the taxation system, impacts tax evasion on individual taxpayers in Manado City. All individual taxpayers operating in Manado city are included in this research population. This research uses non-probability method and uses incidental sampling technique. This study uses multiple linear regression analysis. The results showed that taxpayers' perceptions of tax evasion ethics were not influenced by tax information technology; on the contrary, the tax system had a negative and significant impact on taxpayers' perceptions of tax evasion ethics.
ANALYSIS OF INFORMATION SYSTEM MODERNIZATION IN IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA SUKOMANUNGGAL SURABAYA Ayu Praditias Sumono Putri; Arief Rahman; Ali Muhdor; Fitriyah Kusuma Devi
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.101

Abstract

The Directorate General of Taxes is carrying out new innovations in the field of taxation, namely by utilizing information technology, resulting in the launch of computer taxation systems such as modernization, e-filing to make it easier for taxpayers to report annual tax returns. This research aims to evaluate the impact of implementing modernization of the tax system, especially the e-filing feature, on increasing individual taxpayer compliance at KPP Pratama Sukomanunggal Surabaya. Using a descriptive qualitative approach, this research collects data through interviews, observation and documentation. The research results show that modernization of the tax system, especially e-filing facilities, has made a significant contribution to increasing taxpayer compliance in submitting Annual Tax Returns (SPT). Ease of access, time efficiency and accuracy of data produced by the e-filing system are the main factors driving increased compliance.
Posyandu Information System in Payaman Village to Optimize Web-Based Health Services for Toddlers and the Elderly Sugiarto, Elmalia Risma Putri; Riadi, Aditya Akbar; Susanto, Arief
Journal La Multiapp Vol. 6 No. 2 (2025): Journal La Multiapp
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallamultiapp.v6i2.2042

Abstract

The information system at Payaman Village Posyandu is currently still done manually by recording data using paper, making it vulnerable to errors in data processing and storage. This approach is less efficient, especially in managing registration data for toddlers and the elderly, as well as recording health history which is often not well documented. To overcome this problem, a website-based information system was developed which aims to increase efficiency and accuracy in the Posyandu administration process. This system is designed to make it easier to register participants, monitor the growth of toddlers and the health of the elderly in a more structured and well documented manner and carried out well by staff. The main users of this system are posyandu officers and village midwives who have access to health data and patient examination history. This system was built using the Waterfall software development method, with PHP and MySQL-based technology as the database. This system allows online registration to be carried out by Posyandu officers, central management of health data, and automatic creation of health history recapitulation reports. With this system, the Posyandu service process can be carried out more effectively, efficiently and transparently. In addition, the data stored in the system can be used for more accurate analysis of village community health. The implementation of this system is expected to improve the quality of health services at the Payaman Village Posyandu, reduce the risk of recording errors, and provide benefits for health workers in monitoring patient conditions on an ongoing basis.
SELF-DISCLOSURE OF ADOLESCENTS AS THE MOST INFLUENTIAL FACTOR IN THE PROVISION OF REPRODUCTIVE HEALTH INFORMATION TO ADOLESCENTS Kusumaningrum, Tanjung Anitasari Indah; Muhamad Taufik Hidayat; Anny Fauziyah; Rahmawati Setyaningrum; Tasya Aulianisa Hidayat; Mayang Widya Saputri
The Indonesian Journal of Public Health Vol. 20 No. 1 (2025): THE INDONESIAN JOURNAL OF PUBLIC HEALTH
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ijph.v20i1.2025.163-174

Abstract

Introduction: Adolescents with all their characteristics make them are vulnerable to reproductive health problems. Parents have the responsibility to provide reproductive health information to adolescents, but 52.67% of parents have not conveyed it. Aims: This study aimed to analyze the factors that most influence parent-to-adolescent communication regarding reproductive health. Methods: This type of research uses cross-sectional, which was conducted offline in 2022 in Jrakah Boyolali Village. The population of this study was 422 parents of teenagers, and the sample was 230 parents with adolescents aged 11-19 years. The sampling technique used was proportional random sampling. Data collection was carried out using validated instruments. The independent variables were communication patterns, joint activities, and adolescents’ self-disclosure, with parents' behavior in providing reproductive health information as the dependent variable. Data analysis was carried out with multiple logistic regression tests, with a significance level of 5%. Results: The study found that adolescent self-disclosure to their parents was the most influential factor in the provision of reproductive health information by parents to their adolescent children (OR=2.537 (95% CI OR:1.423-4.522). Parents with teenagers who are less open about telling their parents can increase the risk 2.537 times of not communicating reproductive health to teenagers. Adolescents' openness to their parents can increase the closeness between parents and adolescents, making it more possible to discuss reproductive health between the two. Conclusion: Parents need to learn communication techniques with teenagers so that teenagers are not embarrassed to discuss things.
PENGGUNAAN MODEL INFORMATION SEARCH UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SEKOLAH SDIT ULIL ALBAB PEMATANGSIANTAR Simanjuntak, Melvin; Desi Gultom; Lila Liza Irfany Siregar; Ruth Oppusunggu; Adelina Purba; Dwi Dinda; Maria Simbolon; Hildawati Tinambunan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.23787

Abstract

The purpose of this study is to describe the application of transparency in the use of school operational assistance funds (BOS) in SDIT Ulil Albab Pematangsiantar and to describe the application of accountability for the use of school operational assistance funds (BOS) in SDIT Ulil Albab Pematangsiantar. quantitative using questionnaires, instruments and observations, interviews and documentation. Data analysis techniques used data reduction, data exposure and drawing conclusions. Checking the validity of the data using the triangulation technique. The results showed that the application of the principle of transparency in the use of BOS funds in SDIT Ulil Albab Pematangsiantar. When the use of BOS funds was carried out openly, it could be seen that the process of using it was reported to the Education Office offline and online. Reporting on the use of BOS funds is carried out by preparing quarterly financial reports. The publication of reports is carried out through meetings and can also be accessed online via the official E-Bos website. The application of the principle of accountability for the use of BOS funds by SDIT Ulil Albab Pematangsiantar, on the use of BOS funds is in accordance with Permendikbud No.3 of 2019 concerning the technical guidelines for BOS funds which are government policies, in terms of being responsible for schools to prepare financial reports as a form of accountability. With this accountability, it is a reflection that schools have implemented the principle of accountability so that it fosters trust by the community in schools.
Application of Aquaculture Information Technology Based on Fish Feed Quality to Enhance Tourism Attraction Management Ashari Ahmad, Ichsan; Harike, Muh. Hajar
JEAT : Journal of Electrical Automation Technology Vol. 3 No. 2 (2024): JEAT : Journal of Electrical and Automation Technology
Publisher : UPPM Poltek ATI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61844/jeat.v3i2.1069

Abstract

Dalam beberapa tahun terakhir, industri wisata akuakultur semakin berkembang seiring dengan meningkatnya minat masyarakat terhadap aktivitas wisata berbasis alam. Penerapan teknologi informasi (TI) dapat meningkatkan pengelolaan dan kualitas wisata akuakultur, terutama dalam aspek pakan ikan, yang berpengaruh terhadap kualitas produk dan daya tarik wisata. Penelitian ini bertujuan untuk mengkaji penerapan TI dalam pengelolaan kualitas pakan ikan sebagai upaya untuk meningkatkan daya tarik wisata akuakultur. Dengan menggunakan sistem berbasis TI, pengelolaan pakan ikan dapat dilakukan dengan lebih efisien, meningkatkan kesehatan ikan, dan pada akhirnya meningkatkan pengalaman wisatawan. Penelitian ini juga membahas berbagai teknologi yang dapat diterapkan dalam proses produksi pakan ikan serta dampaknya terhadap kualitas produk akuakultur dan daya tarik wisata.
Identifying factors that influence the use of information system applications: Study at BAZNAS throughout East Kalimantan Lastari, Hilda; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15027

Abstract

SIMBA is a web-based application that is currently being updated with technological advances that have been adjusted to the needs of Amil Zakat institutions nationally. SIMBA can present financial statements that comply with Zakat accounting standards (PSAK 109). However, SIMBA has yet to be used optimally to present financial statements. This study aims to analyse the factors that influence users to use SIMBA. The research was conducted at BAZNAS in East Kalimantan using TAM, which was extended with the SEM-PLS equation model with the SmartPLS v.4 programme. Data was taken from as many as 48 respondents through questionnaires distributed online. This research wants to emphasize the importance of the habit and system quality factors. Although the habit factor is individual in nature, organizations can still intervene, for example through training and improving the quality of human resources to be able to implement the application. Meanwhile, System Quality is because the SIMBA system is basically Top Down, so BAZNAS cannot do anything and only accepts it.
Analysis Of The Effectiveness Of Accounting Information Systems Over Accounts Receivable Control At PT Indoarsip Medan Fiddarain, Khairah; Syafina, Laylan; Nastion, Yenni Samri Juliati
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.10790

Abstract

This The importance of accounting information systems in improving maximum control of receivables. Better results are achieved with the effective use of information systems as a tool for making decisions. The aim of this research is to analyze the level of effectiveness of the accounting information system for controlling receivables at PT Putraduta Buanasentosa Indoarsip Medan by analyzing using the method of measuring the level of effectiveness with the Dean J. Champion formula. Several aspects used in measuring effectiveness are indicators of accounting information systems according to DeLone and McLean, components of accounting information systems, and control of receivables according to (COSO).  The research results show that the accounting information system indicators are less effective with a result of 42%, the accounting information system components are quite effective with a result of 56%, and control of receivables is less effective with a value of 50%. This shows that the accounting information system for controlling receivables at PT Putraduta Buanasentosa Indoarsip Medan needs to improve the quality of the system in providing services to customers, and there needs to be a separation of duties and good control management so that the company's targets can be achieved.
Enhancing Students’ Awareness and Interest in Information Security: The Role of Culturally Relevant Instructional Strategy Gbeleyi, Olasunkanmi A.; Foli, Jessie Yao; Akintolure, Stephen. O.; Oladejo , Adekunle I.; Ariyibi, Olanrewaju Olasupo
Journal of Educational Sciences Vol. 9 No. 1 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.1.p.288-304

Abstract

This study examines the integration of information security awareness and interest in educational settings, focusing on how classroom practices can align with cultural relevance and innovative teaching methods. It compares two teaching approaches to assess their impact on awareness and student interest in ICT, particularly Information Security. It specifically evaluates the Culturo-Techno-Contextual Approach (CTCA), which combines culture, technology, and context, to enhance Ghanian Junior High School students' awareness and interest in Information Security. The study investigates whether CTCA can foster deeper learning and boost students’ engagement in information security. A total of 106 students participated, with 54 in the experimental group and 52 in the control group. As random assignment was not feasible, an ancova analysis was conducted, using pretest scores as a covariate. The findings showed that the CTCA method was more effective than traditional teaching, with a significant improvement in students awareness and interest in Information Security (F (1, 103) = 3.91; p = .05). The intercept was highly significant (p < 0.001). Based on these results, the study suggests adopting the CTCA approach in Sub-Saharan Africa to improve students’ awareness and interest in ICT and related subjects.
Representation of Justice in the Phenomenon of No Viral No Justice and the Shadow of the Electronic Information and Transaction Law Muhamad Iqbal; Iin Indriani; Susanto
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6105

Abstract

The concept of viral has become a new phenomenon in society, which is different from oral rumors or traditional issues because it manifests itself in the form of content on social media. Although it is considered a channel for free speech, virality is often based on emotion and subjectivity, thus giving rise to debates regarding the justice it produces. The phenomenon of "No Viral No Justice" shows that public opinion is often used as the basis for social justice, which is dangerous because viral justice does not always reflect objective truth. On the other hand, the Information and Electronic Transactions Law (ITE Law) is actually designed to regulate the proportionate delivery of information, not to restrict freedom of opinion. However, the implementation of the ITE Law is often misinterpreted as a tool to suppress public voices, thereby creating a fear of speaking out. Therefore, it is important to understand that virality can be a tool to raise awareness of certain issues, but it should not be used as a means of public justice. In the framework of democracy, a balance between freedom of speech and information regulation is needed so that justice is maintained without sacrificing public discussion space.

Page 1696 of 2667 | Total Record : 26666

 1694   1695   1696   1697   1698