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Pengaruh Penerapan E-Billing, Pengetahuan Automatic Exchange of Information (AEoI), dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak UMKM Sholihah, Rifani; Yushita, Amanita Novi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.76688

Abstract

This study aims to examine the influence of E-Billing Implementation, Knowledge of Automatic Exchange of Information (AEoI), and Tax Knowledge on Tax Compliance among MSME Taxpayers. This research employs a quantitative approach with a causal comparative design. The study population includes MSME taxpayers registered with the DKUKMPP Bantul and/or KPP Pratama Bantul. A sample size of 210 respondents was determined using the Slovin formula. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis. The results indicate that E-Billing Implementation and Tax Knowledge affects on Tax Compliance among MSME Taxpayers in Bantul Regency. Knowledge of AEoI has no effect on Tax Compliance among MSME Taxpayers in Bantul Regency. Keywords: MSME Tax Compliance, E-Billing Implementation, AEoI Knowledge, Tax Knowledge ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan E-Billing, Pengetahuan Automatic Exchange of Information (AEoI), dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak UMKM. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat kausal komparatif. Populasi pada penelitian ini adalah wajib pajak UMKM yang terdaftar di DKUKMPP Kabupaten Bantul dan/atau KPP Pratama Bantul. Ukuran sampel penelitian sebanyak 210 responden yang dihitung menggunakan rumus Slovin. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan uji regresi linear berganda. Hasil analisis penelitian menunjukkan bahwa Penerapan E-Billing dan Pengetahuan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Bantul. Pengetahuan Automatic Exchange of Information (AEoI) tidak berpengaruh terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Bantul. Kata Kunci: Kepatuhan Wajib Pajak UMKM, Penerapan E-Billing, Pengetahuan AEoI, Pengetahuan Pajak
Enterprise Internal Strategy at Management Information System “Khanza” Muhammadiyah Sidoarjo Hospital Eka Risma Wahyuni; Rita Ambarwati; Misti Hariasih
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 2 (2025): JABM Vol. 11 No. 2, May 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.2.648

Abstract

Background: Management Strategy using SI/TI Strategy in operational management and logistics at Muhammadiyah Sidoarjo Hospital with the SIMRS Khanza application is one of the programs that supports active management and logistics at Muhammadiyah Sidoarjo Hospital. The primary objective is to know SIMRS Khanza's operational management and logistics performance to improve service quality.Purpose: Find the Management Strategy using IS/IT Strategy in operational and logistics management at Muhammadiyah Hospital Sidoarjo with the SIMRS Khanza application.Design/methodology/approach: This research uses a descriptive qualitative approach. According to Porter's Value Chain Model, the data collection and analysis stages used value chain analysis. The study results show that Muhammadiyah Sidoarjo Hospital needs to improve operational and logistical management by emphasising IS/IT strategic planning and developing hospital websites and medical records to support services, health services, administration, and research. Analysis of Porter's Value Chain Model explains that the Sidoarjo Muhammadiyah Hospital carried out two activities related to improving services at the Sidoarjo Muhammadiyah Hospital. Findings/Result: The main activities include Inbound logistics, Operations, Outbound Logistics, Marketing and Sales, and Service. Supporting activities include Firm Infrastructure, Human Resource Management, Technology Development, and Procurement. Muhammadiyah Hospital conducted two exercises to improve services at Muhammadiyah Sidoarjo Hospital.Conclusion: This study found that the main activities in service improvement include inbound logistics, operations, outbound logistics, marketing and sales, and service.Originality/value (State of the art): This study is original in applying Porter's Value Chain Model to analyse IS/IT strategy in operational and logistics management at Muhammadiyah Hospital Sidoarjo, primarily through implementing the SIMRS Khanza application. Keywords: IS/IT strategy, management hospital, management strategy, operational and logistics, value chain
Legal Protection for Bank Customers Who are Victims of Electronic Information Technology Crimes in the Banking Sector in Jayapura City Pelupessy, Eddy; Kaplele, Farida
Journal of Law, Politic and Humanities Vol. 5 No. 4 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i4.1701

Abstract

Banking crimes are increasing, and perpetrators do it in various ways that can ultimately harm customers. The purpose of this study is to find out and analyze how related laws protect customers who are victims of ITE crimes in the banking sector and how banks are responsible for these customers. This study uses a normative legal method, which means research in the legal field that uses secondary data. This secondary data includes laws and regulations, court decisions, legal theories, and scholarly opinions. The results of this study indicate that adequate legal protection for victims of crime is a national and international problem. Therefore, the importance of protecting victims of violations is recognized. Legal protection for victims of crime is a protection of human rights or a person's legal interests that should receive special attention. This is important because crime and its victims are increasingly complex along with the progress of today's civilization. Therefore, banking institutions and consumer institutions can work together to create agreement clauses that meet the needs of the parties and do not violate the element of propriety. In addition, banks monitor employee behavior periodically to find indications of violations of the law.
Navigating Nigeria’s Media Landscape Through Information Law: The Journalists’ Perspectives CHUKWU, Obinna Johnkennedy
Journal of Political And Legal Sovereignty Vol. 2 No. 4 (2024): Journal of Political And Legal Sovereignty (October – December)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jpls.v2i4.249

Abstract

Purpose:This study navigates Nigeria’s media landscape through information law from the journalists’ perspectives. The researcher embarked on this study basically to examine the perceptions and experiences of journalists regarding the role of information law in shaping media practices in Nigeria and to explore the challenges faced by journalists in navigating Nigeria’s media landscape due to information laws. Based on the objectives of this study, two research questions were formulated to serve as a guide for this study.Methodology:This study is anchored on the libertarian theory, and data were collected through interviews. Findings from the study show that information law has a significant impact on the legislation and regulations on press freedom. The legal framework, including the Freedom of Information Act (FOIA) and laws governing defamation, libel, and slander, often shapes journalists' ability to access and disseminate information.Findings:Journalists operate within a legal environment that can either facilitate or hinder their work, with restrictive laws and regulations acting as potential barriers to free and independent journalism. The study concludes that there is an urgent need for legal reforms aimed at strengthening press freedom, safeguarding journalists’ rights, and enhancing public access to information.Implication:Such reforms are essential for fostering a vibrant media environment that serves as a watchdog, holding government and other institutions accountable to the people. Based on the findings of this study, it is recommended that policymakers and legislators should prioritize legal reforms aimed at enhancing press freedom, protecting journalists’ rights, and promoting transparency in Nigeria.
The Role of Kedamangan in Imposing the Customary Sanction Singer Sule Kasalan Luang in Cases of Dissemination of False Information in Kedamangan Jekan Raya, Palangkaraya City Valentia, Ennisa; Farina, Thea; Januardy, Ivans
Journal of Law, Politic and Humanities Vol. 5 No. 5 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i5.1975

Abstract

This study explores the role of the Kedamangan institution in adjudicating cases involving the dissemination of false information within the indigenous Dayak Ngaju community in Jekan Raya, Palangka Raya City. Anchored in Article 18B(2) of the 1945 Constitution of Indonesia and regional customary laws such as the Tumbang Anoi Agreement of 1894 and Central Kalimantan Regional Regulation No. 1 of 2010, the research examines how the traditional leader (Damang) exercises judicial authority in imposing the Singer Sule Kasalan Luang sanction—a customary fine imposed on individuals who spread defamatory or harmful false news. Utilizing an empirical juridical method, the study combines normative legal analysis with qualitative field data, including interviews with former Damang Kardinal Tarung. Findings demonstrate that the Damang holds recognized authority to resolve disputes and impose sanctions through culturally embedded mechanisms aimed at restoring communal harmony and deterring future offenses. The research also establishes that decisions rendered by the Damang, when accepted by both parties, possess final and binding legal force (BHT) under customary law and may be enforced without recourse to the state judiciary. However, dissatisfied parties retain access to formal legal institutions, reflecting a pluralistic legal framework that accommodates both customary and positive law. This study underscores the relevance of indigenous legal practices in addressing contemporary issues such as misinformation, and highlights the need for further research into the comparative effectiveness and legal recognition of customary justice across diverse regions.
Analysis of management accounting information on competitive advantage in servitized manufacturing firms with decision making effectiveness and innovation by mediation Nugroho, Andri Setyato; Purwohedi, Unggul; Prihatni, Rida
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2971

Abstract

This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors
The Influence of Management Accounting Information Systems and Total Quality Management on Managerial Performance Maulida, Maulida; Affan, Nurita
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3506

Abstract

This study aims to determine the influence of management accounting information systems and total quality management on managerial performance at PT Tri Mandiri Selaras Daihatsu Samarinda. This study uses a quantitative approach. The population in this study is employees at PT Tri Mandiri Selaras Daihatsu Samarinda. The sampling technique used a saturated sampling method where the entire population is sampled, with a total of 41 samples. This study uses multiple linear regression analysis using the IBM SPSS (Statistical Package for Social Science) version 27 application analysis tool. The results of this study indicate that the management accounting information system has a positive and significant effect on managerial performance, and total quality management has a positive and significant effect on managerial performance
Efektivitas Pembelajaran IPS Terintegrasi Dengan Teknologi Informasi Dan Komunikasi Di Era Digital: The Effectiveness of Social Studies Learning Integrated with Information and Communication Technology in the Digital Era Saepul Bahri, Asep; Hamzah, Erni Irmayanti
Moderasi: Jurnal Studi Ilmu Pengetahuan Sosial Vol. 6 No. 1 (2025)
Publisher : Program Studi Tadris Ilmu Pengetahuan Sosial (TIPS) UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/moderasi.Vol6.Iss1.392

Abstract

This study aims to analyze the effectiveness of Information and Communication Technology (ICT) integration in learning Social Studies in the digital era. The background of this research is the urgent need to improve the quality of education through pedagogical innovations that utilize technological advances. In the context of modern education, ICT has great potential to enrich learning experiences, increase student participation, and deepen understanding of social studies materials. The research method used is mixed methods which combines quantitative and qualitative approaches. Quantitative data will be obtained through questionnaires completed by students and teachers, while qualitative data will be collected through in-depth interviews and classroom observations. The samples of this research are social studies students and teachers in several junior high schools (SMP) in Bekasi City that have implemented ICT-based learning. The results of the study are expected to provide an overview of the extent to which ICT integration in social studies learning can improve learning motivation, active involvement of students, as well as learning outcomes. In addition, this study will also identify the supporting and inhibiting factors in the implementation of ICT in social studies classrooms, as well as provide practical recommendations for educators and educational policy makers. The conclusion of this research is expected to contribute significantly to the development of innovative and effective learning methods, as well as supporting efforts to improve the quality of social studies education in the digital era. Thus, this research is expected to be an important reference for curriculum development and learning strategies that are more responsive to technological developments and student needs in the present
THE PARADIGM OF DIGITAL PRIVACY IN INDONESIAN TAFSIR: A STUDY OF TAFSIR AL-AZHAR ON QS. AL-HUJURĀT (49): 12 IN THE AGE OF INFORMATION Lum'ah, Diana Durrotul; Musafa'ah, Suqiyah; Mahbub, Muhammad Ihsan
MUSHAF: Jurnal Tafsir Berwawasan Keindonesiaan Vol 5, No 2 (2025): Transformation, Contextualization, and Locality in Qur'anic Studies in Indonesia
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/mushaf.v5i2.11148

Abstract

Digital privacy has become a global concern amid the widespread personal data breaches, as reflected in regulations such as the European Union's General Data Protection Regulation (GDPR) and reports by Amnesty International. In the context of Indonesian Muslim society, Islamic ethical values have the potential to serve as a normative foundation in responding to digital privacy challenges. Surah al-Ḥujurāt: 12 which prohibits suspicion, tajassus (spying or snooping), and ghibah (backbiting or gossip) is highly relevant in today's digital world. This study aims to examine the paradigm of digital privacy through Buya Hamka’s interpretation of this verse in Tafsir al-Azhar, and to explore its contribution to the development of digital ethics grounded in Qur'anic values. Employing a qualitative interpretive paradigm, this research adopts a thematic and comparative tafsir approach. The object of study is the ethical and normative meaning of Surah al-Ḥujurāt: 12 in a contemporary context. The primary data source is Tafsir al-Azhar, which is analyzed in depth, while secondary sources include literature on digital ethics, privacy policies, and other tafsir work. The analysis technique used is content analysis with a normative-thematic approach to link the moral values of the Qur'an with digital phenomena. The findings show that Buya Hamka interprets the verse in a social-moral framework, going beyond legalistic dimensions. The concept of tabayyun (verification), which he emphasizes, emerges as a key principle for information verification and personal data protection. This research highlights the importance of reinterpreting classical tafsir as an ethical response to the advancement of information technology, and as a contribution of Islam to the global discourse on digital ethics.
Enhancing English Proficiency Through Vlog Assignments: A Case Study of Information Systems Students’ Amalia Solikhah, Nur; Galuhwardani, Cindyra; Rejeki, Sri; Sari, Angela Bayu Pertama
Journal Corner of Education, Linguistics, and Literature Vol. 4 No. 4 (2025): May
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v4i4.460

Abstract

This study evaluated whether assigning student-created video blogs (vlogs) could improve English language proficiency and engagement in an Information Systems ESP course. Thirty undergraduate Information Systems students completed a series of individual and group vlog projects on technical topics (e.g. “Introduction to Information Systems”). Data were collected via standardized pre- and post-speaking tests, semi-structured interviews, and a student survey at the end of the semester. Speaking test scores improved substantially (mean gain ≈ 47.5%), with notable advances in fluency, pronunciation, and use of domain-specific vocabulary. Qualitative feedback indicated high student interest and satisfaction: most students reported increased confidence in speaking and active engagement with course content. These results suggest that integrating vlog assignments in a technical ESP context can strengthen both general English skills and subject-matter communication. Practical implications and limitations are discussed, and directions for future research are proposed.

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