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THE EFFECT OF PERCEIVED CONVENIENCE, SATISFACTION, AND TAX UNDERSTANDING ON INTEREST IN USING E-FILING AT WPOP WITH THE BENEFITS OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Cindy Della Ardana; Yunita Fitria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1425

Abstract

This study aims to analyze and prove the effect of perceived convenience, satisfaction, and tax understanding on interest in using e-Filing for individual taxpayers (WPOP) registered at KPP Pratama Tenggarong. This study uses primary data collected through questionnaires that have been conducted by researchers directly or offline and questionnaires sent online using google forms. The number of samples used in this study were 100 respondents selected through purposive sampling technique of individual taxpayers registered at KPP Pratama Tenggarong and who reported their annual tax return using e-Filing. This study uses SmartPLS version 4.1 for data analysis and is measured using a Likert scale. The results of this study indicate that perceived convenience, perceived satisfaction, and understanding of taxes have a significant positive effect on interest in using e-Filing on individual taxpayers, the benefits of information technology do not play a role in moderating the effect of perceived convenience, perceived satisfaction, and understanding of taxes on interest in using e-Filing on individual taxpayers.
Analysis of Sales Accounting Information System Implementation at PT Enigma Cipta Humanika Nur Alimah Khasanah; Rizka Ramayanti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1544

Abstract

Sales accounting information system is an information system that organizes a series of procedures and methods created in order to produce information about sales for decision making for management. This study aims to improve the effectiveness of the implementation of sales accounting information systems at PT Enigma Cipta Humanika. This research was conducted at PT Enigma Cipta Humanika. The method used in this research is descriptive qualitative. The data used is through direct interviews, observation and literature study. The analysis method used is the Miles and Huberman method. Based on the results of the study, it is found that the sales accounting information system still has weaknesses, namely in the separation of duties and responsibilities in the billing function, this is done by the finance department and the sales department. In addition, there is a lack of receipts in the talent delivery process and there is no integrated sales information system between other divisions. This can be a weakness as internal control because there is no organizational unit with integrity or internal audit that functions to ensure compliance with established procedures and to detect potential irregularities or fraud. The conclusion is that the sales accounting information system implemented is not fully effective in supporting internal control. This shows the need for system improvements, clear separation of duties, and strengthening the internal audit function so that the company's operational and financial performance can be optimized.
Implementasi Metode Hybrid Scan Untuk Information Gathering Dan Pengujian Sistem Menggunakan SQL Injection Berbasis Website
Coding: Jurnal Komputer dan Aplikasi Vol 14, No 1 (2026): Edisi April 2026
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/coding.v14i1.99008

Abstract

Kemajuan pesat dalam teknologi informasi dan komunikasi menuntut adanya sistem keamanan yang semakin kuat, khususnya dalam menghadapi ancaman seperti serangan SQL Injection. Untuk meminimalkan risiko tersebut, langkah awal yang krusial adalah melakukan information gathering secara menyeluruh guna mengidentifikasi potensi kerentanan pada suatu situs web sejak dini. Penelitian ini menggunakan metode hybrid scan, yang menggabungkan pemindaian aktif dan pasif, untuk melakukan information gathering dan pengujian kerentanan SQL Injection pada lima situs web. Metode aktif melibatkan tools yang terinstall, sedangkan metode pasif memanfaatkan API. Hasil pengujian menunjukkan bahwa semua situs web yang diuji berhasil mendeteksi subdomain, alamat IP, URL, host yang aktif, sistem operasi, teknologi, serta status load balancing dan port yang terbuka. Kerentanan SQL Injection bervariasi: situs web pertama menunjukkan kerentanan tingkat sedang, sedangkan situs web kedua dan ketiga memiliki kerentanan tinggi. Situs web keempat dan kelima tidak rentan. Waktu yang dibutuhkan untuk proses ini berkisar antara 4 hingga 33 menit. Alat bantu berbasis web yang dikembangkan dalam penelitian ini mempermudah proses information gathering dan deteksi kerentanan dengan 10 proses utama. Kata kunci: SQL Injection, Hybrid Scan, Information Gathering
UTILIZATION OF SOCIAL MEDIA IN PROVIDING PUBLIC INFORMATION BY THE DEPARTMENT OF EDUCATION AND CULTURE OF JOMBANG REGENCY, INDONESIA Maheswari Jelita Adristi
Jurnal Sosiologi Dialektika Sosial Vol. 12 No. 1 (2026): Maret
Publisher : Program Studi Sosiologi Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jsds.v12i1.25571

Abstract

This study examines the use of social media by the Public Relations of the Jombang Regency Education and Culture Office in disseminating public information. The research problem stems from the tendency of government public relations communication to remain one-way, despite utilizing digital media such as Instagram and the official website. This study uses a descriptive qualitative method with data collection techniques such as observation of Instagram and website content over the past six months, digital archive documentation, and in-depth interviews with public relations staff. The analytical tools used are Max Weber's legitimacy theory and Jürgen Habermas's public sphere theory. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation of sources and techniques. The results show that Instagram is actively used as a medium for publishing activities and announcements, while the website functions as the institution's official archive. However, public relations communication practices are still dominated by a one-way pattern with a low level of public interaction. From the perspective of Weber's legitimacy theory, digital media functions as a means of maintaining bureaucratic legitimacy. Meanwhile, based on Habermas's public sphere theory, digital media has not fully functioned as a dialogue space between the state and society. This study emphasizes that the digital transformation of government public relations requires a change in communication paradigm to be more participatory and responsive.
Sistem Informasi Simpan Pinjam Berbasis Web pada Koperasi Jasa Kawan Sejahtera Fakultas Teknik Universitas Pancasila: Web-Based Savings and Loans Information System at the Jasa Kawan Sejahtera Cooperative, Faculty of Engineering, Pancasila University Sugeng Riyanto; Eva Rahmawati; Hylenarti Hertyana; Elly Mufida
Jurnal Asiimetrik: Jurnal Ilmiah Rekayasa Dan Inovasi Volume 5 Nomor 1 Tahun 2023
Publisher : Fakultas Teknik Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/asiimetrik.v5i1.3729

Abstract

The process of collecting input data, processing it, storing it, analyzing it, and disseminating it is an information system. The purpose of this research is to develop a system that can support the data processing of cooperative members, member lists, and savings and loan processes so that accurate cooperative data and reports can be generated with data input processes and processed through a computerized database in the form of a web-based savings and loan cooperative processing information system. Faculty of Engineering at Pancasila University case studies on the Jasa Kawan Sejahtera cooperative, so that management activities are optimized. System development tools based on the UML (Unified Modeling Language) architecture are used to build this system, along with the PHP programming language, HTML, and MySQL as the database. Based on the findings of the information system that has been implemented, the top management of savings and loan cooperatives may simply and thoroughly monitor and oversee all management actions.
Design And Build Information System For Land Certificaton Of Land Office In Sidoarjo Regency : Rancang Bangun Sistem Informasi Sertifikasi Tanah Kantor Pertanahan Kabupaten Sidoarjo Rizky Fajar Ryandi; Yulian Findawati
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1124

Abstract

The purpose of this study is to build an information system for Land Certification in the Land Office of Sidoarjo Regency. This information system is a form of development in facilitating prospective applicants for making land easier and faster. To support the performance of the Sidoarjo Regency Land Office staff and make it easier for users to make land certificates. In this study, the method used was SDLC according to Ian Sommerville (2011). The cycle of stages contains requirement definition, system and software design, implementation and unit testing, integration and system testing, operation and maintenance so that the implementation can be maximized. The results of this study have built a Land Certification-based information system which greatly facilitates the performance of the Sidoarjo Regency Land Office staff. The conclusion from the research and discussion is that the Land Certification information system is running well and smoothly. With the existence of a land information system, it is hoped that it can help the work of BPN office officers, so that the efficiency and effectiveness of service performance can be improved as well as accelerating officer services for land-making transactions in Sidoarjo Regency.
Overview of Sports Activities with Premenstrual Syndrome In Students of Health Information Management Program, Muhammadiyah University of Sidoarjo: Gambaran Aktivitas Olahraga Dengan Kejadian Premenstrual Syndrome Pada Mahasiswi Prodi Manajemen Informasi Kesehatan Universitas Muhammadiyah Sidoarjo Apriliyah Eka Diyah Astutik; Tutik Rusdyati A.Per/Pen., M.Kes.
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.1682

Abstract

Premenstrual Syndrome kumpulan gejala fisik, psikologis dan emosi yang terkait dengan siklus menstruasi wanita. Pada data di Universitas Muhammadiyah Sidoarjo Program studi Diploma 3 kebidanan yang mengalami pms didapatkan 80%. Gejala pms yang timbul berbeda-beda, menunjukkan bahwa banyak kejadian PMS pada remaja di Umsida. Penelitian ini menggunakan metode deskriptif, populasi sebanyak 24 mahasiswa yang dijadikan subjek penelitian. Penelitian ini memuat 2 variabel yakni aktivitas olahraga dan kejadian premenstrual syndrome. Data di ambil melalui kuesioner di isi oleh responden melalui googleform. Hasil penelitian menunjukkan bahwa responden hampir seluruhnya (54,1%) melakukan olahraga teratur. Yang mengalami premenstrual syndrome gejala emosional yang paling banyak dialami oleh responden yaitu ledakan kemarahan sebanyak 21 orang (87,5%). Yang mengalami premenstrual syndrome gejala fisik yang paling banyak dialami responden yaitu sakit kepala sebanyak 16 orang (66,7) sakit perut sebanyak 16 orang (66,7%). Mahasiswi yang mengalami premenstrual syndrome lebih banyak terjadi pada mahasiswi yang melakukan aktivitas olahraga yang teratur.
Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya: Penerapan Pengendalian Intern Pada Sistem Informasi Akuntansi Penjualan Kredit dan Tunai Pada PT Wings Surya di Surabaya Laila Rahayu Lestari; Eny Maryanti
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1808

Abstract

In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.
The Influence of Understanding Accounting Information Systems, Leadership Style, Employee Motivation, and Work Discipline in Employees Performance KC BRI Sidoarjo : Pengaruh Pemahaman Sistem Informasi Akuntansi, Gaya Kepemimpinan, Motivasi Pegawai, Dan Disiplin Kerja Terhadap Performance Pegawai Pada KC BRI Sidoarjo Shafrino Wahyu; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1932

Abstract

This research aims to know the influence of understanding Accounting Information Systems, Leadership Style, Employees Motivation, and Work Discipline in Employees Performance at KC BRI Sidoarjo. The instrument is in the form of google forms to get research data. This research data collection is validity test and reliability test. The hypothesis is that there is an the influence of understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all questions on Google Forms are declared valid. While the test results based on the reliability test of all variables, the value of cronbach's alpha > 0,6 means that it is declared reliable and for the results of the Hypothesis Test in the form of T-Statistic and R-Square, it states that there is an influence between understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. This is shown from the results of tcount for the variable understanding of the accounting information system (X1) of 2.113, the variable of leadership style (X2) of 2.101, the variable of employees motivation (X3) of 2.114, and the variable of work discipline (X4) of 2.189.
Reception Of Umsida Students To “Umsida1912 Instagram” As A Media Of Information On Umsida Students 'Activities: Resepsi Mahasiswa Umsida Terhadap “Instagram Umsida1912” Sebagai Media Informasi Kegiatan Mahasiswa Umsida Rama Bagus Satria; Ainur Rochmaniah
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1942

Abstract

Instagram can be used as a mass communication medium that can reach a wide audience in the digital world, and Instagram users can be categorized as active audiences to play a role in giving meaning to various accounts, especially official accounts at an organization / company / university. No exception the official account from UMSIDA (Muhammadiyah University of Sidoarjo). This account is expected to be a medium of communication between UMSIDA and UMSIDA students. The purpose of this study was to see Umsida Student Reception on "1912 Umsida Instagram" as an Information Media for Umsida Student Activities.This type of research is descriptive qualitative and focuses on the meaning of UMSIDA students (Universitas Muhammadiyah Sidoarjo). The object of this research is Instagram Umsida 1912 and the subjects of this research are students who are followers / followers of the 1912 Umsida Instagram account. The informants are students who are members of UKM (Student Activity Unit) members of HIMA (Student Association) and students who are active in Other organizations outside, the technique of determining informants using purposive sampling, with data obtained from in-depth interviews. The method used in this research is the encoding-decoding reception analysis method by Stuart Hall, where the reception includes perception, thought, preference, and interpretation.The results obtained from this study indicate that the different receptions / meanings by the informants based on the experience and background of each informant are influenced by internal and external factors of the informants that Umsida Instagram is considered to be still lacking in providing information on student activities medically however, Instagram Umsida has advantages in providing information about PMB (New Student Admissions).

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