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Pengembangan Project Management Information System (PMIS) untuk Sistem Monitoring and Controlling Pada PT Telkom Indonesia Muhammad Fikri Khaidar; Muhammad Nashir Ardiansyah; Intan Permatasari
Technologia : Jurnal Ilmiah Vol 15 No 4 (2024): Technologia (Oktober)
Publisher : Fakultas Teknologi Informasi, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari, di bawah koordinasi UPT Publikasi dan Pengelolaan Jurnal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/tji.v15i4.16401

Abstract

PT Telkom Indonesia adalah perusahaan di bidang Teknologi Informasi dan Komunikasi (TIK) serta jaringan telekomunikasi yang menghadapi kesulitan dalam monitoring dan controlling proyek secara simultan. Masalah utama yang ditemukan termasuk manajemen perubahan yang lambat karena sistem aktual pada proses monitoring dan controlling yang masih dilakukan secara semi-manual, informasi yang tidak real-time, serta ketiadaan alat pengambilan keputusan berbasis data. Penelitian ini bertujuan untuk mengembangkan Project Management Information System (PMIS) guna mengatasi masalah tersebut. PMIS dirancang untuk mengintegrasikan karyawan dan atasan dalam memantau proyek secara real-time. Fitur utama yang ditawarkan mencakup visualisasi perkembangan proyek berbasis data, pelaporan rutin, dan ringkasan proyek yang mudah dipahami. Sistem ini dikembangkan menggunakan metode waterfall, dilengkapi dengan fitur pengolahan data perkembangan proyek menggunakan metode Earned Value Management (EVM) untuk mengukur kinerja proyek. Pengembangan dilakukan melalui analisis kebutuhan pengguna dan kolaborasi dengan pemangku kepentingan untuk memastikan kesesuaian sistem dengan kebutuhan perusahaan. Hasilnya menunjukkan bahwa sistem mampu memberikan informasi secara real-time, memfasilitasi pelaporan terintegrasi, serta memvisualisasikan perkembangan proyek secara komprehensif. PMIS diharapkan dapat meningkatkan optimasi proses monitoring dan controlling proyek di PT Telkom.
DIGITAL MARKETING AND INFORMATION SYSTEM IN CIRCULAR ECONOMY Eryc Eryc; avaleska avaleska
Technologia : Jurnal Ilmiah Vol 16 No 1 (2025): Technologia (Januari)
Publisher : Fakultas Teknologi Informasi, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari, di bawah koordinasi UPT Publikasi dan Pengelolaan Jurnal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/tji.v16i1.17536

Abstract

Dalam era ekonomi sirkular, strategi pemasaran digital memainkan peran penting dalam mendukung transisi menuju model bisnis berkelanjutan. Penelitian ini bertujuan untuk mengeksplorasi peran digital marketing dalam meningkatkan kesadaran konsumen terhadap prinsip-prinsip ekonomi sirkular serta mendorong adopsi produk dan layanan yang ramah lingkungan. Penelitian ini menggunakan pendekatan SLR, dengan analisis data kualitatif melalui wawancara mendalam dengan pelaku bisnis berbasis ekonomi sirkular, dan analisis kuantitatif menggunakan survei terhadap konsumen digital. Hasil penelitian menunjukkan bahwa platform digital seperti media sosial dan e-commerce memiliki potensi besar dalam mendukung ekonomi sirkular melalui edukasi konsumen, promosi produk berkelanjutan, dan penguatan komunitas yang peduli lingkungan. Strategi konten yang interaktif, transparansi informasi produk, serta penggunaan data untuk personalisasi kampanye pemasaran terbukti efektif dalam membangun kesadaran dan loyalitas konsumen terhadap ekonomi sirkular. Kesimpulan dari penelitian ini menegaskan bahwa digital marketing bukan hanya alat promosi, tetapi juga katalis untuk transformasi perilaku konsumen dan bisnis menuju keberlanjutan. Studi ini memberikan kontribusi teoretis dan praktis bagi pengembangan strategi pemasaran berbasis digital dalam mendukung agenda ekonomi sirkular.
Reproductive Health Information Application Using E-Mobile in Readiness to Face Menarche in Teenage Girls in East Jakarta Syafdewiyani Syafar; Rita Ismail; Tiara Primanda Puteri; Deswani Deswani
Jurnal Keperawatan Vol 9 No 2 (2024): November
Publisher : Poltekkes Kemenkes Jakarta III

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32668/jkep.v9i2.1416

Abstract

Preparedness for menarche can be achieved by providing information and attention to young women when facing menarche so that they will be calmer and ready to welcome the arrival of menarche. The initial survey, conducted by the researchers using an interview method involving four elementary school students who had experienced menarche, revealed that they experienced panic and embarrassment when facing menarche. They did not obtain information on menarche from their parents (mothers). Several findings have shown that their readiness to face menarche is still low. Mothers' awkwardness in providing information directly to young women can be overcome by using media in the form of e-mobiles or the internet. A pre-experiment using a single-group pretest-posttest methodology without a control group is the type of study design that will be used. The study variable was teenage girls' knowledge of reproductive health in preparation for menarche. A t-test was used for data analysis. The study was conducted between March and December 2023. SD Negeri 07 Pagi in the Ciracas District of East Jakarta served as the research site. The study population consisted of female pupils in classes 3, 4, 5, and 6 who had not yet reached menarche. Adolescent reproductive health, young women's preparation for menarche, and views on the usage of menarche information were the topics covered in the questionnaire. The initial readiness variable (pre-test) of young women and the results of the readiness (post-test) of young women after obtaining reproductive health information using the women's menarche information application obtained a Sig. (2-tailed) of 0.000 < α (0.05), as did the Paired T-test of the initial understanding variable (pre-test) of teenage girls with the variable of understanding results (post-test) of teenage girls. Young women's pre- and post-test understandings and readiness differed significantly from one another. They also differed significantly from one another in terms of their initial readiness and subsequent readiness following the use of the menarche information application to obtain reproductive health information.
PEMODELAN DAERAH RESAPAN AIR KOTA MATARAM BERBASIS SISTEM INFORMASI GEOGRAFIS: Modeling of Water Recharge Areas in Mataram City Based on Geographic Information Systems Humairo Saidah; Agustono Setiawan; Lalu Wirahman Wiradarma; Anid Supriyadi
Ganec Swara Vol. 20 No. 2 (2026): Juni 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i2.720

Abstract

The increasing area of ​​built-up land and the increasing difficulty in obtaining land for public Green Open Space (RTH) are serious challenges for developing cities like Mataram to obtain water absorption land. Water absorption land is very important for flood control and groundwater conservation to realize sustainable and environmentally friendly urban development. This study aims to create a water absorption land model for Mataram City based on Geographic Information Systems (GIS) to obtain information on water absorption capacity classes and water absorption land distribution in Mataram City. The research begins with data collection, which is then processed into spatial data. The weighting and scoring of each parameter follow the Regulation of the Minister of Forestry of Indonesia Number 32 of 2009 concerning Procedures for Preparing Forest Land and Watershed Rehabilitation Engineering Plans (RTkRHL-DAS). Modeling was carried out using the overlay method with the help of QGIS software. The results of the study indicate that Mataram City is generally included in the "High" infiltration capacity class with an area reaching 76% of the area of ​​Mataram City, and spread across the Districts of Sandubaya, Cakranegara, Selaparang, Ampenan, and parts of Mataram and Sekarbela Districts. While the rest have potential infiltration capacity in the "Medium" category. There is one district that has a "Very High" water infiltration potential, namely Sayang Sayang District, with an area of ​​1.08 Ha or 0.02% of the area of ​​Mataram City. Meanwhile, areas with "Low" and "Very Low" infiltration capacity are in Sekarbela District and the southern part of Mataram District.
Strengthening the Concept of Character Education Management through the Sedekah Bumi Merti Dusun Tabaggunung Activity Based on Information Technology Dionisius Heckie Puspoko Jati; Widyatmoko Widyatmoko
Journal of Nonformal Education Vol. 12 No. 2 (2026): Community Education, Adult Education and Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v12i2.64045

Abstract

Abdul Aziz, N. A., Mohd Ariffin, N. F., Ismail, N. A., & Alias, A. (2023). Community participation in the importance of living heritage conservation and its relationships with the community-based education model towards creating a sustainable community in Melaka UNESCO World Heritage Site. Sustainability, 15(3), 1935. https://doi.org/10.3390/su15031935 Ahmed, S. K. (2024). The pillars of trustworthiness in qualitative research. Journal of Medicine, Surgery, and Public Health, 2, 100051. https://doi.org/10.1016/j.glmedi.2024.100051 Akhadi, D. Y., & Shofwan, I. (2024). Evaluation of the CIPP model of the sewing training program. Journal of Nonformal Education, 10(1), 33–48. https://doi.org/10.15294/jone.v10i1.1723 Bai, N., Nourian, P., Luo, R., & Pereira Roders, A. (2022). Heri-Graphs: A dataset creation framework for multi-modal machine learning on graphs of heritage values and attributes with social media. ISPRS International Journal of Geo-Information, 11(9), 469. https://doi.org/10.3390/ijgi11090469 Benavot, A., Hoppers, C. O., Lockhart, A. S., & Hinzen, H. (2022). Reimagining adult education and lifelong learning for all: Historical and critical perspectives. International Review of Education, 68, 165–194. https://doi.org/10.1007/s11159-022-09955-9 Beres, J., & Janes, D. P. (2023). Virtual communities of practice for faculty and staff in higher education: A systematic review of the literature. International Journal of E-Learning & Distance Education, 37(2). https://doi.org/10.55667/ijede.2023.v37.i2.1273 Braun, V., & Clarke, V. (2022). Thematic analysis: A practical guide. SAGE. Byrne, D. (2022). A worked example of Braun and Clarke's approach to reflexive thematic analysis. Quality & Quantity, 56(3), 1391–1412. https://doi.org/10.1007/s11135-021-01182-y Creswell, J. W., & Poth, C. N. (2024). Qualitative inquiry and research design: Choosing among five approaches (5th ed.). SAGE. Darmawan, D., Hadiyanti, P., Wibowo, S., Syah, R., & Abdillah, M. F. (2025). Development of digital learning media for community-based education: A collaborative innovation and literacy framework. Journal of Nonformal Education, 11(2), 289–300. https://doi.org/10.15294/jone.v11i2.32060 Firdaus, N. M., Wahyudin, U., Sudiapermana, E., Shantini, Y., & Sava, S. (2026). Project-based learning model in productive digital literacy training. Journal of Nonformal Education, 12(1), 1–13. https://doi.org/10.15294/jone.v12i1.36217 Foley, A. (2024). Lifelong learning in Australian community contexts: Adult and community education in changing times. Research in Post-Compulsory Education. https://doi.org/10.1080/02660830.2024.2421473 Ginzarly, M., & Teller, J. (2025). Leveraging social media for resilient cultural heritage: A people-centred conceptual framework for community engagement and crisis response. Built Heritage, 9, Article 40. https://doi.org/10.1186/s43238-025-00209-9 Gocer, O., Boyacioglu, D., Karahan, E. E., & Shrestha, P. (2024). Cultural tourism and rural community resilience: A framework and its application. Journal of Rural Studies, 107, 103238. https://doi.org/10.1016/j.jrurstud.2024.103238 Grotlüschen, A., Belzer, A., Ertner, M., & Yasukawa, K. (2024). The role of adult learning and education in the Sustainable Development Goals. International Review of Education, 70, 205–221. https://doi.org/10.1007/s11159-024-10066-w Hamida, K., Ardianti, S. D., & Rondli, W. S. (2022). The character value of the Sedekah Bumi tradition in Raci Village, Batangan Sub-District, Pati Regency. JPSD (Jurnal Pendidikan Sekolah Dasar), 8(2), 156–170. Hanif, M., & Maruti, E. S. (2024). The role of traditional music Karawitan in building community resilience in the Sodong Ponorogo Buddhist Village, East Java, Indonesia, to face the COVID-19 pandemic. Cogent Arts & Humanities, 11(1), 2311004. https://doi.org/10.1080/23311983.2024.2311004 Hidayati, A., Khotimah, K., Huda, M., & Kurniawan, B. (2023). Ethnopedagogy: Study of the alms of the earth tradition as strengthening the character education of social knowledge in junior high schools. International Journal of Geography, Social, and Multicultural Education, 1(1), 12–26. https://doi.org/10.26740/ijgsme.v1n1.p12-26 Ilyas, I., Shofwan, I., & Yusuf, A. (2025). Multimodal-based technopreneurship learning model to increase entrepreneurial creativity in equality education. Journal of Nonformal Education, 11(2), 247–260. https://doi.org/10.15294/jone.v11i2.33772 Indarthi, A. W., Fakhruddin, F., Arbarini, M., Febrianto, R. A., & Agoro, S. (2025). Implementation of the CIPPO evaluation model in culinary training. Journal of Nonformal Education, 11(1), 140–152. https://doi.org/10.15294/jone.v11i1.11015 Kasemsarn, K., & Nickpour, F. (2025). Digital storytelling in cultural and heritage tourism: A review of social media integration and youth engagement frameworks. Heritage, 8(6), 200. https://doi.org/10.3390/heritage8060200 Kirtchuk, L., & Markless, S. (2024). Communities of practice: A theoretical framework for undergraduate longitudinal placements. The Clinical Teacher, 21(2), e13692. https://doi.org/10.1111/tct.13692 Koutromanos, G., Koukopoulos, D., Koukopoulos, Z., & Mouzakis, C. (2023). Cultural heritage content development and dissemination through a participatory platform: Lessons learned from in-service teachers' perception. Education and Information Technologies, 28, 3513–3536. https://doi.org/10.1007/s10639-022-11336-6 Merina, M., & Qodariah, L. (2023). The Sedekah Bumi tradition as an effort to improve local wisdom education for generations of the nation. Riwayat: Educational Journal of History and Humanities, 6(2). https://doi.org/10.24815/jr.v6i2.31528 Noar, A. P., Jeffery, H. E., Pape, R., & others. (2023). The aims and effectiveness of communities of practice in healthcare: A systematic review. PLOS ONE, 18(10), e0292343. https://doi.org/10.1371/journal.pone.0292343 Orphanidou, Y., Efthymiou, L., & Panayiotou, G. (2024). Cultural heritage for sustainable education amidst digitalisation. Sustainability, 16(4), Article 1540. https://doi.org/10.3390/su16041540 Ouma, A. (2022). Intergenerational learning processes of traditional medicinal knowledge and socio-spatial transformation dynamics. Frontiers in Sociology, 7, 661992. https://doi.org/10.3389/fsoc.2022.661992 Parhan, M., & Dwiputra, D. F. K. (2023). A systematic literature review on local wisdom actualization in character education to face the disruption era. Journal of Innovation in Educational and Cultural Research, 4(2). https://doi.org/10.46843/jiecr.v4i2.675 Rachman, Y. B. (2024). Unveiling local community initiatives and participation in safeguarding cultural heritage through digital spaces. Library Hi Tech News, 41(7), 17–19. https://doi.org/10.1108/LHTN-07-2024-0127 Rizkiyani, K. A., & Saefudin, A. (2024). Sedekah Bumi sebagai media pendidikan karakter religius: Studi kasus di Desa Batealit, Jepara. Jurnal Sosiologi Agama Indonesia, 5(3), 461–478. https://doi.org/10.22373/jsai.v5i3.6351 Sandriester, J., Harfst, J., Kern, C., & Zuanni, C. (2025). Digital transformation in the cultural heritage sector and its impacts on sustainable regional development in peripheral regions. Sustainability, 17(15), 6661. https://doi.org/10.3390/su17156661 Sari, E. F., Koda, F., Shofwan, I., & Tyas, D. N. (2024). TPACK-based team-based project learning design in improving digital literacy skills. Journal of Nonformal Education, 10(2), 402–413. https://doi.org/10.15294/jone.v10i2.10988 Shih, Y.-H., & Tseng, S.-Y. (2025). Culturally oriented intergenerational learning programs between older adults and young children: A review study. Journal of Management World, 2025(1), 77–84. https://doi.org/10.53935/jomw.v2024i4.614 Shirvani Dastgerdi, A., & Kheyroddin, R. (2023). Building resilience in cultural landscapes: Exploring the role of transdisciplinary and participatory planning in the recovery of the Shushtar Historical Hydraulic System. Sustainability, 15(13), 10433. https://doi.org/10.3390/su151310433 Suminar, T., Siswanto, Y., Wardani, S., Yusuf, A., & Islahuddin, I. (2024). Determinant model of graduate competence partnership-based life skills training in the Industry 4.0 era. Journal of Nonformal Education, 10(1), 195–209. https://doi.org/10.15294/jone.v10i1.1658 Wagner, A., & de Clippele, M.-S. (2023). Safeguarding cultural heritage in the digital era: A critical challenge. International Journal for the Semiotics of Law, 36, 1915–1923. https://doi.org/10.1007/s11196-023-10040-z Wu, X., & Yuan, Z. (2023). Understanding the socio-cultural resilience of rural areas through the intergenerational relationship in transitional China: Case studies from Guangdong. Journal of Rural Studies, 97, 303–313. https://doi.org/10.1016/j.jrurstud.2022.12.001 Yan, Z., Lim, C. K., Halim, S. A., Ahmed, M. F., Tan, K. L., & Li, L. (2025). Digital sustainability of heritage: Exploring indicators affecting the effectiveness of digital dissemination of intangible cultural heritage through qualitative interviews. Sustainability, 17(4), 1593. https://doi.org/10.3390/su17041593 Zhang, R., Yuan, Y., Li, H., & Hu, X. (2022). Improving the framework for analyzing community resilience to understand rural revitalization pathways in China. Journal of Rural Studies, 94, 287–294. https://doi.org/10.1016/j.jrurstud.2022.06.012 Zort, Ç., Karabacak, E., Öznur, Ş., & Dağlı, G. (2023). Sharing of cultural values and heritage through storytelling in the digital age. Frontiers in Psychology, 14, 1104121. https://doi.org/10.3389/fpsyg.2023.1104121
Kids Trackr: An AI-Powered Mobile-Based Information System for Monitoring Elementary School Child Development Muhammad Fajar Jati Permana; Wildan Tisna Surya; Destya Aulia Nurul Hutami; Munawir
Jurnal Informatika dan Rekayasa Perangkat Lunak Vol. 8 No. 2 (2026): September
Publisher : Universitas Wahid Hasyim

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

Abstract

Kids Trackr is a mobile-based information system designed to facilitate the monitoring of primary school children's development in real-time and efficiently. This system integrates Artificial Intelligence (AI) technology through the use of Natural Language Processing (NLP) for chatbot features and Artificial Neural Network (ANN) for child development analysis based on academic data. Using the Agile software development approach, this application is built iteratively and adaptively to user needs, including features for lesson schedules, student attendance, child skills assessment, two-way communication between teachers and parents, and graph-based progress reports. The validation process was conducted through functionality testing and user trials involving teachers, parents, and students at SD Laboratorium Percontohan UPI Cibiru. The test results showed a high level of user satisfaction, with 87.3% of respondents stating the application was easy or very easy to use, 90% stating the application was interactive, and 83.3% stating the application was useful in monitoring children's development. In addition, the ANN algorithm is proven to be able to provide accurate predictive analysis of student learning outcomes. By combining AI technology and user-oriented design principles, Kids Trackr has great potential as an integrated solution in increasing parental involvement, teacher work efficiency, and accuracy of student development reporting at the primary school level.
Optimizing Islamic Information Marketing Strategies to Support SDGs: A Case Study of The Library at Bandung Islamic University Ernanda Khoirotun Nisa'; Rully Khairul Anwar; Farrah Diana Saiful Bahry
Profetika: Jurnal Studi Islam Vol. 27 No. 02 (2026): Profetika Jurnal Studi Islam 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v27i02.14497

Abstract

Objective: This study aims to analyze the Islamic information marketing strategy implemented by the Unisba Library in the digital era and examine its contribution in supporting the achievement of the Sustainable Development Goals (SDGs), especially SDG 4 on quality education and SDG 16 on peace. Theoretical framework: The study used the Services Marketing Mix (7P) framework to analyze the marketing strategy of user-based library services. Literature review: The literature review covers digital library marketing, Islamic information management, library transformation, and the role of libraries in supporting the SDGs and countering disinformation. Method: The method used was a qualitative case study through in-depth interviews, digital ethnography, and documentation, with analysis using the 7P approach. Results: Results show that libraries are transforming into a user-based hybrid model through the integration of Islamic collections into the curriculum, gamification of the "Top Library Award" service, and the virtual service "S-Library," although it still faces IT HR constraints. Implications: This study provides a strategic model for Islamic university libraries in marketing credible religious information to support inclusive education and peaceful societies. Novelty: The novelty of the research lies in the formulation of the "Smart Islamic Library" roadmap that integrates library marketing strategies with the goals of the SDGs.
Implementation of Accounting Information System and Its Impact on Production Efficiency: An Operations Management Perspectives Lilik Suliati; Mulyono Mulyono; Wahju Wulandari
Jurnal Ilmu Manajemen Advantage Vol. 10 No. 1 (2026): June 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v10i1.1851

Abstract

This study aims to analyze the implementation of Accurate 5 software and its association with production efficiency at a culinary SME in Malang, Indonesia. The novelty of this research lies in its emphasis on the operational implications of accounting software implementation, including workflow integration, inventory control, and production coordination in culinary SMEs. This study employed a quantitative approach with descriptive and inferential analysis. Data were collected from thirty respondents, consisting of production staff, warehouse personnel, administrative employees, and managers selected through purposive sampling. Data collection methods included direct observation, structured questionnaires using a four-point Likert scale, documentation review, and operational record analysis. The data were analyzed using validity and reliability testing, descriptive statistics, correlation analysis, and simple linear regression with SPSS version 26. The findings indicate that the implementation of Accurate 5 was positively perceived by respondents, both of whom were categorized as excellent. The system was perceived to improve report accuracy, information processing speed, inter-departmental coordination, and production scheduling. Nevertheless, operational cost reduction showed relatively lower results, indicating that the financial benefits of digital transformation may require a longer adaptation period. This study concludes that integrated accounting information systems may support operational efficiency and managerial effectiveness in culinary SMEs undergoing digital transformation.
Tax Transparency and the Right to Information: Advancing Fiscal Democracy Jordan Avery Morgantana; Riley Quinn Emerson
Indonesian Tax Justice Review Vol. 1 No. 2 (2024): May, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/nr90rx21

Abstract

Tax transparency is increasingly recognized as a pillar of fiscal democracy and tax justice. This paper examines Indonesia’s tax transparency reforms, including automatic exchange of information and disclosure policies. Through legal analysis, the study evaluates the balance between taxpayer confidentiality and public accountability. The findings indicate that enhanced transparency strengthens institutional trust and compliance, provided adequate safeguards are in place. This paper contributes to global debates on fiscal democracy by demonstrating how transparency reforms can support equitable taxation in emerging economies. Indonesia’s experience offers policy lessons for integrating transparency into tax governance frameworks worldwide.
Automatic Exchange of Information and Developing Country Capacity: The Indonesian Experience Faris Azzam Nurhadi; Togar Sahat Panjaitan
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/91e8dt14

Abstract

Automatic Exchange of Information has become a cornerstone of global tax transparency initiatives aimed at combating offshore tax evasion. This paper evaluates Indonesia’s implementation of AEOI from a capacity and tax justice perspective. Using institutional analysis, the study assesses legal preparedness, data utilization, and enforcement outcomes. The findings indicate that although AEOI enhances access to offshore financial information, limited analytical capacity and resource constraints reduce its practical effectiveness. The paper argues that transparency alone does not guarantee tax justice without the ability to translate information into enforcement actions. The global contribution of this study lies in highlighting capacity asymmetries embedded in international transparency regimes. Indonesia’s experience demonstrates that developing countries require sustained technical assistance and institutional investment to benefit fully from global information exchange. The study contributes to international tax scholarship by reframing transparency as a justice issue rather than a purely technical reform.

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