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Optimalisasi Pemanfaatan Data Automatic Exchange of Information (AEOI) dalam Proses Bisnis Perpajakan: Tinjauan Persepsi dan Kendala pada Kantor Pelayanan Pajak Adli Gumilang Herdi; Akhmad Nur Imtihanul Hikam; Errik Syahputra; M. Rafli Al Mubarok; Syifa Auliya Mahendra
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/hmb61m82

Abstract

This study examines the optimization of Automatic Exchange of Information (AEOI) data utilization in tax administration by focusing on user perceptions and operational constraints at the implementation level. Although AEOI has contributed to expanding the tax base and increasing tax revenue, its effective use in day-to-day tax supervision remains dependent on data governance and organizational readiness at tax offices. This research employs a qualitative descriptive approach to obtain an in-depth understanding of AEOI data distribution and utilization in practice. Primary data were collected through semi-structured, in-depth interviews with three Account Representatives working at a Tax Service Office who directly use AEOI data in taxpayer supervision. Informants were selected using purposive sampling based on their direct involvement in handling AEOI data. The interview data were analyzed using thematic analysis to identify key themes related to data distribution, data quality perception, service quality, follow-up actions, encountered constraints, and the role of AEOI in tax administration processes. The findings indicate that AEOI data are distributed centrally through internal tax applications, enabling uniform access for implementation units. The data are perceived as accurate and complete in identifying taxpayers and financial assets, thereby supporting compliance supervision. However, delayed data availability, inefficient data formats, limited technical support, and the need for manual data verification reduce the practical relevance of the information. Despite these constraints, AEOI plays a significant role in strengthening tax supervision and supporting revenue collection
The Impact of Digital Information Systems on Technology-Based Service Quality Erwin Teguh Arujisaputra; Moch. Edy Purwanto; Yurika Yurika
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qda2wp83

Abstract

This study explores the impact of digital information systems on the quality of technology-based services through a qualitative literature review. Utilizing a library research approach, the study systematically analyzes scholarly publications to identify key mechanisms through which digital information systems influence service outcomes. The findings reveal that these systems enhance service efficiency by streamlining processes and reducing manual tasks, improve information accessibility and transparency for users, ensure system reliability and consistency, and strengthen user experience through intuitive and responsive platforms. Organizational capability and employee digital competence are found to be critical factors in realizing the full potential of digital systems, while digital service innovation enables organizations to develop flexible, personalized, and data-driven service models. The synthesis of these findings highlights that digital information systems act as central enablers of service quality, interacting with organizational structures, technological infrastructure, and human competencies to improve operational performance and user satisfaction. The study provides a comprehensive framework for understanding the multi-dimensional effects of digital information systems on technology-based service quality, offering insights for both academics and practitioners seeking to optimize digital service delivery in modern organizations.
The Dynamics of Information Asymmetry in Corporate Financial Decision- Making in the Digital Era Rika Solihah
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/7g724z11

Abstract

Information asymmetry has long been recognized as a fundamental issue in corporate finance, influencing investment, financing, and dividend decisions. In the digital era, rapid technological advancement has transformed the nature of information dissemination, creating both opportunities and new challenges for transparency and market efficiency. This study aims to analyze the dynamics of information asymmetry in corporate financial decision-making within the context of digital transformation. Using a qualitative approach with a literature study design, the research synthesizes classical and contemporary theories of information asymmetry, corporate governance, and digital finance. Data were collected from peer-reviewed journals, academic books, and reports published by reputable international institutions such as the OECD, World Bank, and IMF. The analysis reveals that information asymmetry is shaped by the interaction of financial reporting quality, governance mechanisms, regulatory environments, and digital technologies. Digital governance, blockchain-based reporting, and enhanced ESG disclosure play a significant role in reducing information gaps, although they may also generate new forms of algorithmic asymmetry. Overall, the findings indicate that effective integration of digital technology and strong corporate governance can mitigate information asymmetry and improve the efficiency of corporate financial decisions in the digital era.
Dynamics of Public Trust in Government amid Information Disruption in Southeast Asia Yunaz Farada Yoga; R. Abdul Haris
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/926hqc98

Abstract

Information disruption characterized by the acceleration of digital communication flows, the spread of misinformation and disinformation, and the fragmentation of online public spaces have affected the pattern of public trust in governments in Southeast Asia. This study aims to analyze the dynamics of public trust in the context of information disorder, paying attention to the role of institutional factors and the cognitive capacity of the community. The study used a mixed-methods approach by combining a quantitative survey of 720 adult respondents (≥18 years) recruited through stratified purposive sampling in three Southeast Asian countries, Indonesia, Malaysia, and the Philippines, as well as in-depth interviews with 24 key informants consisting of government officials, journalists, academics, and civil society representatives. Regression analysis and differential testing showed that exposure to disinformation content was significantly negatively associated with the level of public trust in government institutions, particularly in the credibility aspect of policy communication. However, the results of the study also show that digital media literacy and perception of government transparency function as protective variables that can moderate the negative impact of information disruption. The qualitative findings confirm that the decline in public trust is not only triggered by the existence of false information, but also by weaknesses in government communication responses that are considered less responsive and participatory. This research makes a theoretical contribution to the understanding of public trust in the digital information ecosystem in Southeast Asia and offers policy implications in the form of strengthening public communication strategies, improving information literacy, and developing cross-sectoral collaborative mechanisms in the face of information disruption.
E-commerce Customer Loyalty Model: An Examination of Website design, Information quality, and Satisfaction on Tokopedia Users. Ariq Isham; Fredianaika Istanti
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/mpnp2j56

Abstract

The rapid growth of e-commerce in Indonesia has intensified competition between platforms, especially between e-commerce platforms. Meanwhile, Tokopedia's index in the Top Brand Award has shown a downward trend over the past five years, but user preference for this platform remains very high. This study examines how website design and information quality influence customer loyalty, both directly and through customer e-satisfaction, among Tokopedia users in Semarang City. This research uses an explanatory quantitative approach with a population of active Tokopedia users in Semarang City. The sample consisted of 199 respondents. Sampling was conducted using purposive sampling techniques, and data was collected through an online questionnaire. The data was analyzed using (SEM- PLS). The results showed that customer loyalty was influenced by information quality and customer e-satisfaction, while website design was found to have no direct influence on loyalty. Website design and information quality were also found to have a significant influence on the customer e-satisfaction variable. Furthermore, customer e-satisfaction significantly mediates the relationship between website design and customer loyalty, as well as mediates the relationship between information quality and customer loyalty. These findings highlight the central role of information quality and customer satisfaction in strengthening loyalty, and suggest that Tokopedia should prioritize improving information quality and user experience design to increase long-term customer retention
Web-Based Integrated Information System Model and User Behavior Analytics to Support Student Career Development and the Campus Entrepreneurship Ecosystem Jayaun
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/x05nf841

Abstract

The rapid digital transformation in higher education has increased the demand for integrated information systems that not only support academic services but also facilitate student career development and campus entrepreneurship ecosystems. However, many universities still manage academic portals, career services, and entrepreneurship programs through separate systems, resulting in fragmented data, duplicated processes, and limited personalization of services for students. This condition prevents the optimal integration of academic performance, career interests, and entrepreneurial potential within a unified digital campus environment. This study aims to develop a conceptual model of a web-based integrated information system that leverages user behavior analytics to support student career development and strengthen campus entrepreneurship ecosystems. The research adopts a qualitative conceptual approach using a literature review method. A total of 15 relevant national and international publications related to higher education information systems, digital career platforms, campus entrepreneurship, web analytics, microservices architecture, and the PIECES evaluation framework were systematically analyzed. Data analysis was conducted through content analysis and conceptual synthesis to formulate the proposed system model. The results present a conceptual design of an integrated web-based information system consisting of academic, career development, entrepreneurship, and user behavior analytics modules within a unified architecture. The model is complemented by an evaluation framework that integrates the PIECES method with web analytics to assess system performance, information quality, efficiency, control, and service effectiveness. This study contributes a data-driven and adaptive conceptual model that can serve as a reference for universities in developing integrated digital systems oriented toward student needs, career readiness, and sustainable campus entrepreneurship development
The Impact of Digital Content and Information Quality through Instagram @speakingid on Public Speaking Training Interest in Indonesia Hapsari, Ramita; Jayanti, Karina; Agitashera, Dwi
Journal of Content and Engagement Vol 4 Issue 1 (2026): April 2026
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/joce.4.1.15-29

Abstract

This study examines the Impact of digital content and information quality on public speaking training interest among followers of Instagram @speakingid in Indonesia. Using a quantitative explanatory survey design, data were collected from N = 300 respondents through an online questionnaire with a four-point Likert scale. Multiple linear regression analysis was conducted using SPSS. The results show that digital content and information quality have a statistically significant effect on training interest, both partially and simultaneously. Information quality has a greater standardized coefficient compared to digital content. The coefficient of determination (R² = 0.533) indicates that 53.3% of the variance in training interest is explained by the two independent variables. These findings extend Uses and Effect Theory by empirically demonstrating how specific content attributes and perceived information quality within Instagram-based educational accounts relate to interest in skill development. Unlike prior studies that primarily focus on engagement or purchase intention, this study specifically examines training interest in the context of informal public speaking education in Indonesia.
Optimizing School Financial Management through the School Financial Management Information System (SIMKEU-EDU) Herry Sanoto; Dani Kusuma; Nobitha Triwijayanti
KOLOKIUM Jurnal Pendidikan Luar Sekolah Vol 14, No 1 (2026): Kolokium: Publishing April 2026
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/kolokium.v14i1.1281

Abstract

This study aims to analyze and optimize school financial management through the implementation of the School Financial Management Information System (SIMKEU-EDU) as a solution to inefficiencies in manual financial administration at SDK Manahan Surakarta. The research employs a mixed-method approach combining qualitative and quantitative analyses. Qualitative data were obtained through observation, interviews, and document analysis using triangulation, while quantitative data were used to measure the validity, effectiveness, and practicality of the system. The qualitative findings reveal that manual financial recording is prone to human error, data duplication, and delays in reporting, making financial monitoring and accountability difficult. In contrast, the SIMKEU-EDU system enables digital recording, automatic transaction tracking, and real-time financial reporting, significantly reducing administrative errors and time inefficiencies. Quantitative analysis demonstrates high system validity with an average score of 92.4%, high effectiveness shown by a 45% reduction in transaction processing time and a 60% increase in reporting accuracy, and strong practicality indicated by 90% user satisfaction among school administrators. The study concludes that SIMKEU-EDU is valid, effective, and practical for optimizing financial management, supporting digital transformation, and improving governance in school administration.
THE IMPACT OF USING INFORMATION AND COMMUNICATION TECHNOLOGY ON STUDENTS' CRITICAL THINKING SKILLS IN ELEMENTARY SCHOOLS Putu Satya Narayanti; Muhammad Lutfi
International Journal of Teaching and Learning Vol. 3 No. 8 (2026): International Journal of Teaching and Learning (INJOTEL)
Publisher : Adisam Publisher

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

Abstract

This research examines the impact of the use of Information and Communication Technology (ICT) on the development of students' critical thinking skills in elementary schools through a literature review. ICT is recognized as having the potential to increase student engagement, motivation and analytical abilities. This literature review examines various empirical research and theories that discuss the contribution of ICT in the context of basic education. The results of the study show that effective ICT integration can improve critical thinking skills, as long as it is supported by relevant quality content, interactive teaching methods, and teacher competence in utilizing technology optimally. Several approaches such as project-based learning and collaborative discussions have proven to be more effective in developing critical thinking competencies than conventional methods. In addition, continuous training for teachers to master and apply ICT strategically in learning was found to be an important factor supporting this success. This study highlights the need for integrative strategies and institutional support to maximize the potential of ICT in the development of students' critical thinking skills at the primary school level.
Racial Offenses Against the Sundanese Ethnic Group Reviewed from the Perspective of the Electronic Information and Transactions Law Pane, Musa Darwin; Zahra, Khairunnisa Hanifati; Suhandi, Marta Ayuni Lestari
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2171

Abstract

This study aims to analyze the legal construction and law enforcement of racial offenses targeting the Sundanese ethnic group in the digital space based on the Electronic Information and Transactions Law (UU ITE). Using a normative legal research method with statutory, conceptual, and case approaches, this research focuses on the implementation of Article 28 paragraph (2) of the UU ITE. The findings indicate that the concept of racial offenses against the Sundanese ethnic group has been explicitly regulated with criminal sanctions of up to six years of imprisonment, as reflected in the case involving content creator R. in late 2025. However, law enforcement still faces challenges due to the ambiguity of the phrases "inciting hatred" and "inter-group," which are open to multiple interpretations and potentially violate the principle of lex certa. This study recommends a more precise reformulation of legal norms and stronger collaboration among the government, digital platforms, and society to maintain ethnic harmony in the digital era.

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