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Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria Olumoh, Yusuf Alabi; Sanni, Mubaraq
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.409

Abstract

The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
IMPLEMENTATION OF WEB-BASED MARRIAGE MANAGEMENT INFORMATION SYSTEM POLICY IN REALIZING THE IMPROVEMENT OF THE QUALITY OF PUBLIC SERVICES AT THE RELIGIOUS AFFAIRS OFFICE OF BAGUALA SUB-DISTRICT, AMBON CITY Nia Saniansih
DIA: Jurnal Administrasi Publik Vol. 23 No. 01 (2025): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dia.v23i01.11006

Abstract

This research is a qualitative descriptive type study, aiming to analyze and explain the picture of Policy Implementation of marriage management information system at the Office of Religious Affairs Baguala District, Ambon City. The informants in this study numbered 8 people. Data collection techniques used in the form of observation, interviews and documentation as well as analytical techniques used using interactive analysis models from Miles and Huberman, namely using data reduction, data presentation and conclusions. The results of this study show that the implementation of the web-based marriage management information system policy in realizing the improvement of the quality of public services at the Baguala Sub-District Religious Affairs Office has been effective but still not optimal. This can be seen from the indicators of successful policy implementation according to Edward III, namely communication, resources, disposition and bureaucratic structure. The four indicators are influenced by supporting and inhibiting factors that affect the implementation of the marriage management information system in KUA, Baguala District, Ambon City.
Si-Kopitan: Android-based Coffee Ordering Information System Prima, Kurnia Wahyu; Budiarti , Nur Azizah Eka; Hasnining, Ayu
Jurnal MediaTIK Volume 8 Issue 2, Mei (2025)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi digital telah membawa perubahan besar pada berbagai sektor, tak terkecuali industri kuliner yang kini mengadopsi sistem pemesanan berbasis aplikasi mobile untuk meningkatkan kecepatan, efisiensi, dan kenyamanan pelanggan. Salah satu inovasi yang dikembangkan adalah Si-Kopitan, sebuah sistem informasi pemesanan kopi berbasis Android yang dirancang khusus untuk memudahkan proses pemesanan kopi digital di kafe-kafe lokal yang sebelumnya mengandalkan cara manual. Sistem ini dibangun menggunakan arsitektur Model-View-ViewModel dan memanfaatkan Firebase sebagai backend untuk mendukung pengelolaan data yang terintegrasi dan real-time. Fitur-fitur utama yang ditawarkan antara lain user login, daftar menu digital interaktif, order cart, serta sistem pickup code yang mempermudah proses pengambilan pesanan di kafe. Untuk mendukung tren pembayaran non-tunai di kalangan milenial, Si-Kopitan menyediakan integrasi pembayaran yang praktis dan aman dengan GoPay. Metode pengembangan yang digunakan adalah Waterfall yang terdiri dari tahapan analisis kebutuhan, perancangan, implementasi, dan pengujian untuk memastikan sistem berjalan optimal. Hasil implementasi menunjukkan bahwa Si-Kopitan mampu meningkatkan efisiensi layanan pemesanan di kafe dan memberikan pengalaman digital yang lebih modern, nyaman, dan relevan bagi pengguna, sekaligus mendukung upaya transformasi digital di kafe-kafe lokal.
Pelaksanaan Information Sharing Mengenai Pelayanan Mahasiswa Melalui Pemanfaatan Media Sosial di Universitas Terbuka Bandung Indah, Rosiana Nurwa; Zakiyah, Evi; Igiriza, Miftahunnisa'
Anuva: Jurnal Kajian Budaya, Perpustakaan, dan Informasi Vol 9, No 1 (2025): Maret
Publisher : Program Studi Ilmu Perpustakaan, Fakultas Ilmu Budaya, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/anuva.9.1.15-28

Abstract

Information sharing merupakan kegiatan yang perlu dilakukan oleh perguruan tinggi dalam membagikan informasi yang dimiliki untuk civitas akademik terutama mahasiswanya. Hal ini dikarenakan saat ini mahasiswa di UT Bandung didominasi kalangan generasi mulenial dan generasi Z. Agar kebutuhan akan informasi ini dapat terpenuhi maka perlu adanya media sosial sebagai platform untuk berbagi informasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pelaksanaan kegiatan information sharing, kategori media sosial yang digunakan, dan tantangan yang dihadapi oleh Universitas Terbuka (UT) Bandung dalam melaksanakan information sharing pelayanan mahasiswa melalui media sosial yang dilihat dari dimensi people, purpose/goal, content, level of proactiveness, mode. Metode dalam penelitian ini melalui pendekatan kualitatif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini terdiri dari manajer pembelajaran, pengelola media sosial dan mahasiswa UT Bandung. Adapun teknik yang digunakan dalam menganalisis data dalam penelitian ini adalah analisis model Miles and Huberman, yaitu reduksi data, penyajian data, dan simpulan. Penelitian ini dilaksanakan pada bulan September hingga November 2024. Hasil penelitian menunjukkan, bahwa UT Bandung telah melaksanakan information sharing dengan sasaran utama mahasiswa dan calon mahasiswa. Media sosial yang digunakan adalah Instagram, TikTok, YouTube, dan Facebook. Adapun tantangan dalam information sharing melaui media sosial adalah adanya tuntutan konten yang menaik, sesuai trend dan kurangnya sumber daya manusia.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.259

Abstract

Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District.Methodology:This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication:The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
Analysis of Maturity Alignment of Business Strategy with Information Technology at SAMSAT Bengkulu City Using Strategic Alignment Maturity Model (SAMM) Kurnia Anggriani; Ferzha Putra Utama; Stern Imanuel Kristian; Arie Vatresia; Putra Bismantolo
JSAI (Journal Scientific and Applied Informatics) Vol 8 No 2 (2025): Juni
Publisher : Fakultas Teknik Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jsai.v8i2.8018

Abstract

Motor vehicle tax payments represent a substantial portion of regional income. However, recurrent delays in motorbike tax payments, notably in the Kandang Limun sub-district of Bengkulu City, pose a significant threat to regional development. This research aims to address these delays by predicting and implementing effective strategies. Using the RapidMiner application and the Artificial Neural Network (ANN) method, a delay rate of 36.14% was predicted. The study incorporates interviews to propose several strategies, including enhancing websites, improving offline and online services, implementing Drivethru services, and using SMS Blast notifications to combat delays. To evaluate the feasibility of these strategies, the research employs the Strategy Alignment Maturity Model (SAMM). The assessment at BPKD reveals a maturity level of 4, signifying an ability to improve and manage processes effectively.The maturity assessment suggests that the proposed strategies for overcoming delays are well-aligned with BPKD's capabilities. They have demonstrated a robust alignment between IT and business strategies, leveraging IT to enhance performance, and conducting thorough business and IT evaluations.In addition to the maturity assessment, the research offers suggestions and evaluation strategies. These encompass the adoption of biometrics for authentication, implementation of chatbots, Samsat self-service kiosks, real-time vehicle monitoring, and the introduction of automatic tax programs.
Building Information Modelling (BIM) usage among construction professionals in Lagos State, Nigeria Ibrahim, Abdullah Suleiman; Abdul-Hameed , Taofeek A.; Morakinyo, Kolawole Opeyemi; Taiwo, Richard Oluseyi
Local Engineering Vol. 3 No. 1 (2025): June
Publisher : CV. Gio Architect

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59810/lejlace.v3i1.176

Abstract

Building Information Modelling (BIM) has become a popular subject amongst professionals in the architecture, engineering, and construction (AEC) industry. As Nigeria develops technologically, the use of building information modeling (BIM) in delivery of building and infrastructure projects cannot be overemphasized, as it is a well-known innovative approach in project design and construction. Building information modeling (BIM) is a process of developing a virtual equivalent of the actual building that supports data exchange, management and communication during the whole building’s life cycle. The BIM software gives a digital representation of how the building will be after construction. This study provide insight into Building Information Modelling (BIM) Usage among construction professionals in Lagos State. The study adopted a pragmatic research technique that uses both qualitative and quantitative research approaches. Qualitative (secondary) data were extracted from literature and analyzed by content analysis. While quantitative (primary) data were gathered with a structured questionnaire. The primary data were collected from 252 construction professionals in the study area. This study considered level of awareness of BIM, and extent of usage of BIM in the Nigerian building construction industry; respondents’ perceived benefits of building information modeling (BIM); BIM Usage rates among construction Professionals in Lagos State; Challenges Impeding the Adoption and Usage of BIM in construction industry, Respondents’ perceived barriers to the adoption of BIM in the Nigerian construction industry. A total number of 300 questionnaires were administered systematically to professionals in Lagos, resulting in 252 valid responses analyzed for the purpose of the study. The collected data were analyzed using Statistical Package for Social Science (SPSS) – Version 20 and Microsoft Analysis. Descriptive analysis techniques, such as frequency, percentage, mean item score, and relative importance index (RII). As a contribution to knowledge, the paper has established that there is a high level of knowledge of Building Information Modeling (BIM) in the Nigerian Construction Industry which is associated to the high level of awareness and utilization amongst stakeholders. The paper concludes with policy recommendations to promote BIM adoption in Nigeria, including financial incentives, training programs, and awareness campaigns. This study underscores the potential of BIM to revolutionize the Nigerian construction industry by addressing inefficiencies and improving project delivery outcomes.
Pengaruh Pengaruh Kemudahan Penggunaan dan Persepsi Manfaat terhadap Kepuasan Pengguna Aplikasi Human Capital Management Information System (HCMIS) Atqiya, Nisa Fakhira; Ma’mun Sutisna
INFORMASI (Jurnal Informatika dan Sistem Informasi) Vol 17 No 1 (2025): INFORMASI (Jurnal Informatika dan Sistem Informasi)
Publisher : LPPM STMIK Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37424/informasi.v17i1.378

Abstract

Penelitian ini menganalisis kepuasan pengguna aplikasi Human Capital Management Information System (HCMIS) di PT XYZ. Pengambilan sampel dalam penelitian ini yaitu non-probability sampling dengan purposive sampling sebagai pendekatan. Pendekatan yang diterapkan dalam penelitian ini adalah deskriptif kuantitatif dengan populasi yang terdiri dari karyawan PT XYZ yang menggunakan aplikasi HCMIS. Data yang diolah berasal dari data primer yang didapatkan melalui kuesioner kemudian dianalisis melalui uji regresi linier berganda dengan bantuan perangkat lunak IBM SPS versi 25. Penelitian ini menunjukkan hasil bahwa kemudahan penggunaan serta persepsi manfaat memiliki hubungan positif baik secara parsial maupun simultan terhadap kepuasan pengguna pada aplikasi HCMIS di PT XYZ. Implikasi yang diberikan pada penelitian ini penting bagi pengembangan aplikasi sistem informasi di perusahaan dalam rangka memperkuat transformasi digital yang berorientasi pada pengalaman pengguna.
Identification of New Approaches to Information Technology-Based Teaching for Successful Teaching of Millennial Generation Entering 21st Century Education Ignatius Septo Pramesworo; Darmawanta Sembiring; Mohamad Sarip; Enos Lolang; Irwan Fathurrochman
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 8 No. 1 (2023): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v8i1.2722

Abstract

The millennial generation presents challenges and opportunities for educational institutions, including Perbanas Institute in Jakarta. To effectively educate millennials entering the 21st century, it is crucial to implement new approaches to information technology-based teaching that caters to their unique characteristics and learning preferences. This abstract summarizes the essential findings and recommendations regarding these new approaches. A comprehensive literature review has identified that gamification, blended learning, adaptive learning technologies, and online collaboration platforms effectively engage millennial learners and maximize their learning outcomes. Gamification incorporates game elements to motivate learners through rewards and interactive experiences. Blended learning combines online and face-to-face instruction, providing flexibility and personalized learning experiences. Adaptive learning technologies customize learning based on individual needs, while online collaboration platforms promote collaboration and effective communication skills. To successfully implement these new approaches, Perbanas Institute should invest in faculty development programs, upgrade technological infrastructure, and foster a culture of innovation and collaboration. Faculty members need the training to integrate technology effectively, while students require the necessary resources and support. By embracing these new approaches, Perbanas Institute can enhance the educational experiences of millennial learners and equip them with the skills required for the 21st-century workforce. Aligning teaching methods with the needs and preferences of millennials will prepare them for the evolving digital landscape and ensure their future success. Keywords: Technology-Based Teaching, Teaching of Millennial Generation, Succesfull Teaching
Analysis of Law No. 14 of 2008 on Public Information Disclosure and Minister of Health Regulation No. 24 of 2022 on the Security and Confidentiality of Medical Records within the Eight Convergence Actions for Stunting Management in Mandailing Natal Regenc Asmarida, Rita; T Riza Zarzani
International Journal of Synergy in Law, Criminal, and Justice Vol. 2 No. 2 (2025): Vol. 2 No. 2 (2025): SLP-IJSLCJ
Publisher : PT. Sinergi Legal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stunting menjadi kondisi kronis buruknya pertumbuhan linear seorang anak sebagai akumulasi dampak dengan faktor utama penyebabnya adalah kurangnya akses terhadap pelayanan kesehatan primer dan konsumsi gizi yang memadai, terutama keluarga dengan ekonomi rendah. Penelitian ini bertujuan untuk mengetahui dan menganalisis penegakan pelaksanaan penanganan stunting di Kabupaten Mandailing Natal Tahun 2023/2024 ditinjau berdasarkan UU No. 14 Tahun 2008 Tentang Keterbukaan Informasi Publik dan Permenkes No. 24 Tahun 2022 Tentang Keamanan Dan Kerahasiaan Rekam Medis. Penelitian ini menggunakan jenis penelitian yuridis empiris dengan sumber data berupa data primer dan sekunder. Teknik pengumpulan menerapkan studi kepustakaan dan lapangan dengan analisis data kualitatif. Peran Pemerintah sangat penting dalam upaya penanganan stunting di Kabupaten Mandailing Natal tahun 2023/2024 dengan delapan aksi konvergensi. Pelaksanaan penanganan stunting di Kabupaten Mandailing Natal tahun 2023/2024 sebagai program prioritas nasional tentu harus disampaikan ke publik sesuai dengan UU No. 14 Tahun 2008 Tentang Keterbukaan Informasi Publik namun tetap harus melindungi hak-hak anak stunting sesuai dengan Permenkes No. 24 Tahun 2022 Tentang Keamanan Dan Kerahasiaan Rekam Medis

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