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EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION Diamonalisa Sofianty; Noraza Mat Udin
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.23628

Abstract

Tax compliance remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs), primarily due to limited knowledge and inadequate access to tax information. This study investigates the effect of tax socialisation on taxpayer compliance, with tax information systems serving as a mediating variable. A quantitative approach was employed, with data collected from 90 MSME owners through purposive sampling. Path analysis using SmartPLS revealed that tax socialisation has a positive and significant effect on tax compliance. Furthermore, tax information systems were found to partially mediate this relationship by enhancing access to and understanding of tax-related content. These findings underscore the importance of combining socialisation initiatives with user-friendly digital systems to boost compliance. Governments are encouraged to strengthen outreach programs and develop accessible information platforms tailored to the specific needs of MSMEs. Such initiatives are expected to improve voluntary compliance and reduce administrative burdens in the long term.
INTERACTIVE INFORMATION MEDIA OF THE GENERAL ELECTION COMMISSION (KPU) OF EAST LOMBOK DISTRICT BASED ON ANDROID Siti Hawari; Lalu Puji Indra Kharisma; Siti Rabi'atul Adawiyah; Anisa Muziya Rafa
JATISKOM : Jurnal Aplikasi Teknologi Informasi dan Sains Komputer Vol. 1 No. 1 (2024): June
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jatiskom.v1i1.11713

Abstract

The application of multimedia as information media has now expanded its use even to KPU information issues. The development of information technology, especially multimedia technology using android-based tools, can help the younger generation or the community in general in obtaining information on the East Lombok Regency General Election Commission in the existing KPU books, the younger generation or the community in general still feel some obstacles or problems such as how to find out East Lombok KPU information such as how to vote correctly, the history of the East Lombok KPU, KPU RI, temporary voter data (DPT). The purpose of this research is to create an Android-based General Election Commission (KPU) Information Media. It can be used to access East Lombok Regency election information and reduce election fraud. In this thesis, the author provides an alternative solution to the existing problems. These, namely several East Lombok KPU information media applications, can provide an overview or explanation in the form of text, images and videos. According to Luther Sutopo, the design and manufacture of the East Lombok KPU information media application based on Android use the multimedia development method, which consists of six stages: conceptualizing, design, material collecting, assembly, testing and distribution. The result or output of the application that the author designed is a packaged Android application.
Systematic Literature Review : Use of AI Technology for Management Optimization Information Technology Project Febri Adi Prasetya; Fajar Andi; Noorsidi Aizuddin Mat Noor
Systematic Literature Review Journal Vol. 1 No. 1 (2025): Januari: Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i1.137

Abstract

This research is a Systematic Literature Review (SLR) aimed at analyzing the application of Artificial Intelligence (AI) technology in the management of information technology (IT) projects. This study focuses on identifying the AI technologies employed, the benefits gained, and the challenges faced in implementing these technologies. The study gathers and analyzes literature from various leading databases, including Scopus, IEEE Xplore, and SpringerLink, within the timeframe of 2015–2025. The findings reveal that AI technologies such as machine learning, predictive analytics, and natural language processing play a significant role in improving efficiency, reducing risks, and supporting decision-making in IT project management. However, challenges such as data quality, organizational resistance, and implementation costs remain major obstacles in adopting this technology. This review provides comprehensive insights into trends, benefits, and barriers associated with AI utilization, along with recommendations for more effective implementation in the future.
A Systematic Review of Healthcare Information Systems in the Medical Field Balqis Nurmauli Damanik; Syahferi Anwar
Systematic Literature Review Journal Vol. 1 No. 2 (2025): April : Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i2.138

Abstract

Healthcare Information Systems (HIS) play a critical role in modern medical services by improving patient data management, clinical decision-making, and overall healthcare efficiency. However, existing HIS models face challenges related to interoperability, security, and processing efficiency. This study conducts a systematic literature review to evaluate cloud-based, blockchain-enhanced, and AI-driven HIS solutions. The proposed hybrid HIS model integrates AI-driven decision-making with blockchain-based security to enhance accuracy, interoperability, and data protection. The evaluation metrics include accuracy, latency, and security score, comparing the proposed system with state-of-the-art HIS implementations. Experimental results indicate that the hybrid HIS model achieves 93.4% accuracy, a security score of 0.90, and reduced latency (220 ms), outperforming traditional cloud-based and standalone blockchain solutions. These findings demonstrate that a hybrid approach balances efficiency and security, making HIS more practical for real-world applications. Future research should focus on real-world deployment, computational cost reduction, and regulatory compliance.
Investigating the Efficacy of Information System Integration for Electronic Medical Records in Enhancing Healthcare Quality Tania Ratisari
Green Health International Journal of Health Sciences Nursing and Nutrition Vol. 1 No. 1 (2024): January: Green Health: International Journal of Health Sciences, Nursing and Nu
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greenhealth.v1i1.2

Abstract

This study delves into the intricacies of implementing information systems for electronic medical records (EMR) at Hospital Palangka Raya, emphasizing the importance of healthcare service quality. Using a descriptive research approach, the study gathered data from 60 questionnaires through simple random sampling from January 5 to January 25, 2023. The research instrument employed was a questionnaire, yielding insightful results on the agreement levels between reality and expectations across key variables like Man (90.12%), Machine (85.75%), Method (90.06%), Material (90.18%), and Environment (90.94%). Based on these findings, the study recommends regular evaluations every six months, coupled with training and collaboration initiatives, to enhance EMR implementation and improve Electronic Medical Records' quality
Investigation Diarrhea Cases in Child in Palembang City 2015-2016 With Geographic Information System Approach Amrina Rosyada; Dini Arista putri; Nur Alam Fajar
Jurnal Kesehatan Masyarakat Andalas Vol 12 No 2 (2018): Jurnal Kesehatan Masyarakat Andalas
Publisher : Faculty of Public Health, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24893/jkma.v12i2.359

Abstract

Diarrhea cases in children under five are still one of the causes of the death of most children. Based on reports from the Palembang City Health Office, there is an increase in the number of diarrhea cases in urban areas between 2015-2016. There is one health center in urban areas that has a 4-fold increase between 2015-2016. The purpose of this study was to investigate the causes of an increase in diarrhea cases in the working area of Punti Kayu health center which included urban areas. This research is a qualitative descriptive study using secon-dary data, interviews with 3 health center staff and regional observations. The research was conducted in the working area of Punti Kayu Palembang Health Center. The results will be analyzed using the GIS approach to produce a map of the spatial distribution of diarrhea cases in children between 2015-2016 in the city of Palembang. In addition, the Content Analysis method to investigate the causes of increased cases. After analysis, it was found that between 2015-2016 the highest increase in cases was in Alang-alang sub-district where there was the Punti Kayu Health Center. The cause of the increase in the number of cases is due to the presence of non-working areas in Punti Kayu health centers such as Sukarame, Talang Kelapa, and Social along with the widespread use of National Health Insurance. In addition, health promotion to the homes of most residents was rejected. The need for innovation in raising awareness about the importance of private sanitation and the need for separation of reporting between patients in the work area and non working areas so that it is clear how many cases in the area need to be intervened by the health care
Streamlining Environmental Permits through Information Systems : Makassar's Experience Delly Mustafa; Siti Zaleha Soebarini; Nurasia Natsir
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 2 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i2.180

Abstract

This study examines the effectiveness of Management Information Systems (MIS) in environmental permit administration within the Environmental Agency of Makassar City during the 2023-2024 period. Employing a qualitative case study approach, the research integrates several theoretical frameworks including Systems Theory, Technology Acceptance Model (TAM), Resource-Based View (RBV), Diffusion of Innovations, and Contingency Theory to comprehensively evaluate MIS performance. Through in-depth interviews with 35 respondents, direct observations, and documentation analysis over six months, the research identifies the impact of MIS implementation on environmental governance. Findings reveal significant improvements in processing efficiency (42% time reduction), administrative error reduction (67% decrease), and enhanced stakeholder engagement (53% increase in public participation). Nevertheless, challenges persist in regulatory alignment, technical reliability (12% system downtime), and user adaptation (23% of staff reporting usage difficulties). The study underscores the importance of continuous system optimization, targeted training, and cross-departmental integration for sustainable environmental governance. Theoretical contributions include an integrated MIS evaluation model for environmental administration contexts, while practical implications offer recommendations for technology-based permitting process improvements. Research limitations include a single geographic focus and relatively short observation period, suggesting the need for future longitudinal and comparative studies.
Examining the Role of Information Technology, Creativity, and Business Capital in Supporting MSMEs Sustainability in Bandar Lampung's Fashion Industry Nesya Maharani Putri; Rr Erlina; Nurul Husna
Global Management: International Journal of Management Science and Entrepreneurship Vol. 1 No. 4 (2024): November : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v1i4.25

Abstract

The Indonesian economy is largely driven by Micro, Small, and Medium Enterprises (MSMEs), which play a vital role in economic growth. MSMEs have proven resilient during economic crises. This study analyzes the impact of Information Technology, Creativity, and Business Capital on MSME sustainability using quantitative methods. Data from 115 MSMEs were gathered through structured questionnaires. The t-test results reveal that Creativity significantly influences MSME sustainability. Similarly, Information Technology and Business Capital have significant positive impacts, aligning with existing literature. The coefficient of determination (R²) of 43.7% shows that these three variables explain variations in MSME sustainability. To enhance Information Technology utilization, MSMEs should improve data systems and provide training for managers. Creativity can be strengthened by fostering innovation and organizing brainstorming sessions. For Business Capital, MSMEs need investment strategies focused on long-term growth. Additionally, increasing market value through product innovation and collaboration is crucial. These efforts are expected to support the sustainability of MSMEs in Bandar Lampung’s fashion sector.
An APPLICATION OF BALANCE SCORECARD AND ACCOUNTING INFORMATION SYSTEM TO INVESTMENT DECISION-MAKING THROUGH COMPANY PERFORMANCE ASSESSMENT pramadhan, Aswar
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 3 (2024): Desember 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i3.385

Abstract

This research aims to analyze the influence of the Balance Scorecard and accounting information systems on investment decision making through assessing company performance. The Balance Scorecard as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant for investment decision making through assessing company performance, while the accounting information system supports the decision making process by providing accurate and relevant information. . The research results show that the KPI (Key Performance Indicator) Balance Scorecard and accounting information system indicators have a significant influence on Investment decision making, while Performance Assessment alone is not able to mediate the Balance Scorecard and accounting Information System in Investment Decision Making. Because the Balance Scorecard is the Balance Scorecard as Performance management tools provide a comprehensive view of financial and non-financial aspects relevant for investment decision making, while accounting information systems support the decision making process by providing accurate and relevant information. These findings indicate that the implementation of the KPI Balance Scorecard and effective accounting information system indicators can improve the quality of investment decisions to be more accurate and comprehensive. The implications of this research support the importance of integrating these two tools in strategic decision making practices in companies. Keywords : Balance Scorecard, Accounting Information System, Company Performance Assessment, and Investment Decision Making.
The Advancement of the Accounting Profession in Nigeria After 2024 in Relation to Information and Communication Technology Sulaiman Taiwo Hassan; Egwuma Deborah Ojochenemi
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.221

Abstract

Information and communication technologies' (ICTs') explosive growth will raise questions efficiently support the accounting industry in order to simplify the delivery of its goods and services in Nigeria beyond 2024. The role of ICT on the growth of the accounting profession in Nigeria was the main focus of this study. Using a tool called the role of ICT in Accounting Questionnaire (RIAQ), 60 accountants' opinions were purposefully gathered from the teaching and bursary staff of Nasarawa State University, Keffi, as well as the six banks that operate in Keffi Metropolis, in order to implement the survey study design. The chi-square statistic was employed in the data analysis to determine the degree to which ICT has helped the accounting industry, and the association between ICT and job competency in the accounting industry was examined using regression analysis. In summary, the study discovered a substantial correlation (P<0.05) between accounting proficiency and ICT use. According to the study's findings, ICT is crucial to Nigeria's accounting and Vision 2024 progress and achievement. It was suggested that accounting professionals should receive ongoing training in order to embrace and use ICT into accounting practice.

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