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REGULATORY SYNCHRONIZATION BETWEEN INDONESIA'S PERSONAL DATA PROTECTION LAW AND THE ELECTRONIC INFORMATION AND TRANSACTIONS LAW IN THE CORETAX SYSTEM Winatrisia; Hanuring Ayu Ardhanu Putri; Ida Aryati Dyah Purnomo Wulan
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The rapid development of information technology has encouraged the digital transformation of public administration, including the taxation sector in Indonesia. As part of tax administration reform, the Directorate General of Taxes has implemented the Coretax Administration System (Coretax), an integrated digital platform designed to enhance efficiency, transparency, and accountability in tax administration. The system processes and manages large volumes of taxpayers’ personal data, including identity information, financial records, business transactions, and tax compliance history. Consequently, ensuring the legal protection of personal data has become a critical issue. This study aims to analyze the regulatory synchronization between Law Number 27 of 2022 concerning Personal Data Protection (PDP Law) and the Electronic Information and Transactions Law (ITE Law) in the implementation of the Coretax system. The research employs a normative legal method using statutory and conceptual approaches. The findings indicate that although the PDP Law functions as a lex specialis governing personal data protection and the ITE Law serves as a lex generalis regulating electronic systems, potential regulatory disharmony remains regarding the scope of regulation, data protection mechanisms, and law enforcement procedures. Such inconsistencies may create legal uncertainty and weaken the effectiveness of taxpayers’ personal data protection within the Coretax system. Therefore, comprehensive regulatory harmonization is necessary through the alignment of legal norms, strengthening supervisory institutions, and implementing integrated data security standards. These measures are essential to ensure legal certainty and effective protection of taxpayers' personal data rights in Indonesia’s digital taxation ecosystem.
LEGAL LIABILITY OF INFLUENCERS FOR MISLEADING PRODUCT INFORMATION IN DIGITAL CONSUMER PROTECTION IN ELECTRONIC TRANSACTIONS Ratih Manggar Sari; Ariy Khaerudin; Ismiyanto
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The rapid growth of social media has made influencers key actors in digital marketing, significantly affecting consumer purchasing decisions. However, misleading product information, exaggerated claims, and the failure to disclose paid partnerships have raised important legal concerns and weakened consumer protection. This study analyzes the legal status of influencers as subjects of legal liability, examines their responsibility for disseminating misleading information in electronic transactions, and compares Indonesia's legal framework with those of the United States and the European Union. Using normative legal research with statutory, conceptual, and comparative approaches, the study recommends stronger regulations, clearer disclosure obligations, and enhanced legal accountability for influencers.
The Strategic Blowback Paradox: Information Securitization and Israeli Media Control In The Iranian AI-Era Conflict Muhammad Althaf Alfazian Syahran; Imam Fadhil Nugraha
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 12 (2026): July 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20769736

Abstract

This article analyses the paradoxical outcomes of Israel’s media securitization during the 2025-2026 escalating conflict with Iran, which argues that a strategy designed to maintain its national security additionally created the strategic vulnerabilities Israel aimed to minimize. This article examines how Israel’s Rising Lion Directive formally elevated media access from a regulatory concern into a domain of existential security, by focusing on securitization theory as defined through constructivist epistemology, specifically Buzan, Wæver, and de Wilde speech act framework and Thierry Balzacq reformulation of securitization as a game of legitimation alongside with Armin Krishnan’s Fifth Generation Warfare study. The article analyzes three interconnected elements of this dynamic through qualitative library research and descriptive-analytical interpretation of primary and secondary material covering from 2025-2026. From its historical foundations to its extensive implementation in the Rising Lion Directive, it first traces the historical development of Israel’s censorship regime. Second, it explores how Israel’s international legitimacy was gradually contested by the enforcement of the directive and politicization by the far-right government, weakening the consent and justification pillars that Balzacq argues are essential to sustained securitization. Third, it illustrates how the resulting information vacuum allowed Iran to propagate AI-generated misinformation in the absence of Israel’s independent verification infrastructure on an unprecedented scale. Hence, this article concludes that unilateral information control is not equivalent to narrative dominance in AI-era warfare and that the Israel-Iran conflict represents a notable illustration of strategic blowback in which a state’s information security policy produced outcomes that were contrary to its statedgoals.
The Effect of Competence, Information Technology and Complaint Handling on Customer Satisfaction Intervening Service Quality Edy PURNOMO; Ngaliman NGALIMAN; Sri YANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1572

Abstract

The public satisfaction index value for the services of the Kijang Class III Port Authority and Harbormaster Office, Riau Islands, is in the poor category, due to customer satisfaction issues related to service quality, employee competence, information technology utilization, and complaint handling. This mixed-methods study aims to examine the relationship between competence, information technology utilization, and complaint handling on customer satisfaction in the intervening period. Service quality. It was concluded that competence, complaint handling, and service quality had a significant positive effect on customer satisfaction. Furthermore, competence and complaint handling had a significant positive effect on service quality. Then, the use of information technology had a positive but insignificant effect on customer satisfaction. Furthermore, complaint handling did not have a significant positive effect on service quality. Then, service quality was able to intervene in the influence of competence and information technology utilization in a significant positive way on customer satisfaction, but was unable to intervene in the influence of complaint handling on customer satisfaction. It is recommended to the leadership elements of the agency, among others, to optimize the condition of the technology infrastructure and create a training program to improve the basic skills of officers in using technology in communicating information to customers and prioritize the main targets of service performance to be oriented towards optimizing complaint handling.
Determination of Competence, Service Excellen, And Application of System Management Information on the Performance of District Employees in Karimun Regency Through Job Satisfaction as an Intervening Variable Uci LIHARYANTI; Ngaliman NGALIMAN; Sri YANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1573

Abstract

The performance achievement of employees in the Karimun Regency Districts was not achieved according to the target, due to employee dissatisfaction, competence, excellent service and the application of management information systems. This mixed-method study aimed to determine the role of job satisfaction on competence, excellent service and the application of management information systems on employee performance. It was concluded that competence and positive job satisfaction significantly determine employee performance. Excellent service and the application of management information systems do not significantly determine employee performance. Furthermore, competence, excellent service and the application of management information systems positively and significantly determine job satisfaction. Then job satisfaction is able to intervene positively significantly with perfect determination of competence, excellent service and the application of management information systems on employee performance. This means that competence and satisfaction have a significant impact on employee performance. At the same time, excellent service and the application of management information systems have not had a significant impact. Furthermore, competence, excellent service and the application of management information systems have a significant impact on job satisfaction. Then job satisfaction can perfectly strengthen the influence of excellent service and the application of management information systems on employee performance, but competence can be partially strengthened.
AI-Based Human Resource Management Information System Design To Improve Organization Agility Presenting Society 5.0 M. Refky Ramadan; Syahrial Shaddiq; Khuzaini; Zakky Zamrudi
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 7 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/b6c3qt66

Abstract

This study aims to design an Artificial Intelligence (AI)-based Human Resource Management Information System (HRMIS) to enhance organizational agility in supporting the implementation of Society 5.0. The study employed a library research method with a descriptive qualitative approach by analyzing relevant books, scientific journals, and academic publications related to human resource management, management information systems, artificial intelligence, and Society 5.0. The findings indicate that integrating AI into an HRMIS can optimize recruitment processes, employee data management, performance evaluation, competency mapping, training recommendations, and real-time decision support. Furthermore, the proposed system enhances the efficiency and effectiveness of human resource management while enabling organizations to respond more quickly and adaptively to dynamic environmental changes. Consequently, an AI-based HRMIS serves as a strategic solution for fostering organizational agility and supporting the realization of a human-centered, innovative, and sustainable Society 5.0.  
Legal Challenges of Coretax System Implementation: Harmonization of Personal Data Protection and Electronic Information Security M. Shidqon Prabowo; Anugraheni Kus Kelanawati; Arlia Nugrahawulan; Wahid Suharto; Agus Riartono
Law Development Journal Vol 8, No 2 (2026): June 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.2.1090-1107

Abstract

The implementation of the Coretax System represents a major step in the digital transformation of Indonesia’s tax administration by integrating taxpayer data into a centralized electronic system. However, this modernization raises legal issues concerning personal data protection, electronic information security, and the harmonization of tax and digital governance regulations. This study aims to analyze the legal status of the Directorate General of Taxes (DGT) as a personal data controller and electronic system operator, evaluate its legal responsibility in cases of system failure or data breaches, and examine the harmonization between the General Provisions and Tax Procedures Law (KUP Law), the Personal Data Protection Law (PDP Law), and the Electronic Information and Transactions Law (ITE Law). This research employs a normative juridical method using statutory and conceptual approaches with qualitative legal analysis. The findings reveal that the DGT’s dual legal position creates overlapping obligations and legal uncertainty due to the absence of clear technical regulations on data protection, electronic system security, and inter-agency accountability. This study concludes that harmonized regulations and comprehensive technical standards are essential to ensure legal certainty, strengthen personal data protection, and support accountable digital tax administration in Indonesia.
The Influence of Digital Literacy on the Information Technology Risk Management Capabilities of Lecturers at Private Universities in Bandung City Elifasa Ndruru Elifasa Ndruru
JURNAL MANAJEMEN RISIKO Vol. 7 No. 1 (2026): JUNI
Publisher : Pasca Sarjana UKI

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Abstract

Abstract Digital transformation in higher education has increased the use of information technology in various academic activities. On the other hand, this development has also given rise to various information technology risks that require adequate management skills from faculty members as the primary users of digital technology. This study aims to analyze the influence of digital literacy on information technology risk management capabilities among faculty members at private universities in Bandung. The results indicate that faculty members’ levels of digital literacy and information technology risk management capabilities fall into the high category. Data analysis reveals a strong positive correlation between digital literacy and information technology risk management capabilities. Digital literacy has been shown to have a positive and significant impact on faculty members’ ability to identify, analyze, mitigate, and monitor information technology risks These findings indicate that improving digital literacy can strengthen lecturers’ ability to address various risks arising from the use of digital technology in the higher education environment. Therefore, enhancing digital literacy competencies should be part of human resource development strategies to support safe, effective, and sustainable digital transformation in higher education. Keywords: Digital Transformation, Digital Literacy, IT Risk Management, Data Security, Private Universities
INTEGRATION OF REMOTE SENSING DATA AND GEOGRAPHIC INFORMATION SYSTEM FOR PRECISE MAPPING OF CARBON SEQUESTRATION POTENTIAL IN FOREST Obed Patiung; Nilam Atsirina Krisnaputri; Li Wei
Research of Scientia Naturalis Vol. 3 No. 3 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/scientia.v3i3.4015

Abstract

Accurate assessment of forest carbon sequestration potential has become increasingly important for climate change mitigation, sustainable forest management, and environmental policy development. Advances in Remote Sensing and Geographic Information System (GIS) technologies offer new opportunities to improve the precision and efficiency of carbon mapping across large and heterogeneous forest landscapes. This study aimed to examine the effectiveness of integrating remote sensing data and GIS techniques for precise mapping of carbon sequestration potential in forest ecosystems and to identify the environmental factors influencing carbon distribution patterns. A quantitative geospatial approach was employed using multisource satellite imagery, vegetation indices, biomass estimates, topographic variables, land-cover data, and field validation measurements. Spatial modeling, statistical analysis, and GIS-based overlay techniques were applied to evaluate carbon sequestration potential across the study area. Results revealed substantial spatial variation in carbon storage capacity, with high-carbon zones concentrated in dense and ecologically intact forests. Vegetation density, biomass accumulation, forest cover percentage, and topographic characteristics showed significant positive relationships with carbon sequestration estimates. Integrated modeling achieved high predictive accuracy and demonstrated strong agreement with field observations. Findings indicate that combining remote sensing and GIS technologies provides a reliable framework for identifying carbon-rich forest areas, supporting evidence-based conservation planning, improving carbon accounting practices, and strengthening climate change mitigation strategies through more accurate spatial assessment of forest carbon resources.
Web-based project material inventory information system at PT XYZ using the waterfall method Cut Zahra Malahayatinur; Antika Zahrotul Kamalia; Candra Naya
Jurnal Mandiri IT Vol. 15 No. 1 (2026): Computer Science and Field.
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mandiri.v15i1.550

Abstract

PT XYZ is an enterprise operating in the building contractor sector with a high intensity of material movement. Currently, the warehouse inventory management procedure in the company still relies on conventional methods using a manual physical Logbook. This mechanism triggers various operational obstacles, such as a high risk of handwriting errors (human error), stock discrepancies between physical availability and written balances, and a slow cascade of report recapitulation for management. This study aims to design and develop a Web-Based Project Material Inventory System to digitalize the entire workflow of stock management. The system development method implemented is the Waterfall model, which encompasses requirement analysis, design, implementation, testing, deployment, and maintenance. This computerized application is built using the PHP programming language with the Laravel framework, a MySQL database, and supported by a Tailwind CSS-based interface. System functionality testing was conducted through the Black Box Testing method to ensure all operational modules run according to the system requirements. The final result of this research is a centralized information system capable of managing master data (items, vendors, units, projects), processing incoming and outgoing item transactions with automatic stock calculation, and presenting inventory mutation reports in real-time. The implementation of this system has been proven to reduce warehouse administrative burdens, eliminate the risk of physical damage to paper documentation, and accelerate managerial decision-making processes at PT XYZ.

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