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Tax Accounting Information Systems and Corporate Tax Risk: A Systematic Literature Review Endang Sriningsih; Rusmini Rusmini; Jumriati Jumriati
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/45cb5f22

Abstract

Purpose: This study synthesizes literature on integrating IT-driven tax Accounting Information Systems (Tax AIS) into Enterprise Risk Management (ERM) frameworks to mitigate corporate tax risks and enhance corporate governance. Design/Methodology/Approach: Applying the PRISMA protocol, this qualitative Systematic Literature Review (SLR) analyzes 25 peer-reviewed articles published in reputable international and national journals between 2022 and 2026. The selection focuses on the operational synergy between digital tax tools and internal control mechanisms. Findings: The synthesis indicates that integrating digital technologies—including artificial intelligence, blockchain, and cloud-based systems—into ERP-based Tax AIS supports preventive and detective controls within ERM. Literature suggests that features such as automated data entry, segregated authorization, and automated fiscal reconciliation help reduce human error and calculation discrepancies. Additionally, transparent digital audit trails and automated cross-checking algorithms appear to reduce information asymmetry and discourage aggressive tax planning before reporting to tax authorities. Overall, the literature suggests that IT-enabled Tax AIS contributes positively to corporate tax compliance and risk mitigation. Research Implications: Practically, results suggest strengthening an ERM-based Tax Control Framework through integrated IT modules to protect firms from administrative penalties and reputational damage. Academically, findings highlight the need for updating accounting curricula with digital tax governance concepts.
Implementation of Low-Smoke Waste Incineration and Information Banner Media on Waste Decomposition in Lubuk Gung Village Aulia Liani; Maghvira Hidayani; Berli Yucelia; Devin Mahendra Putra; Rafhi Febryan Putera
Konsienti : Community Services Journal Vol. 4 No. 2 (2026): Konsienti: Community Services Journal
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v4i2.693

Abstract

Waste has become an ongoing problem in Lubuk Gung Village, Semidang Gumay Subdistrict, largely due to the community's habit of open waste burning, which produces thick smoke and negatively affects both health and the surrounding environment. In response to this condition, students of KKN 177 Period 108 carried out two main activities as part of waste management efforts, namely the implementation of a low-smoke waste burning tool and the installation of an information banner explaining the decomposition time of various types of waste along with instructions on how to build the low-smoke burning tool. The activity began with the construction of a simple burning device designed to reduce the amount of smoke produced during waste burning, followed by the installation of banners in strategic locations within the village so that residents could easily access information on the decomposition time of organic and inorganic waste, as well as understand how to use the low-smoke burning tool independently. This activity is expected to reduce the negative impact of conventional waste burning and provide the community with practical knowledge on more environmentally friendly waste management.
Optimization of Regional Asset Governance through Web-Based Management Information Systems in Public Service Agencies Asril hasim sinaga; Yuri Ardiansyah; Jelita Sari; Dita Ayunda; resti rianita; Fahmi Iqbal Firmananda
Journal of Social and Community Service Vol. 5 No. 2 (2026): July 2026
Publisher : Faculty of Engineering University of Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jestmc.v5i2.425

Abstract

Pengelolaan aset secara konvensional di lingkungan pemerintah daerah masih menjadi kendala utama dalam mewujudkan tata kelola yang akuntabel dan efisien. Penelitian ini bertujuan untuk mengimplementasikan sistem informasi manajemen aset berbasis web guna mengotomatisasi pencatatan stok secara terpusat pada Dinas P3AP2KB Kabupaten Padang Lawas Utara. Penelitian menggunakan metode Research and Development (R&D) dengan pendekatan model Waterfall, yang meliputi tahapan analisis kebutuhan, perancangan, implementasi, dan pengujian sistem. Hasil penelitian menunjukkan bahwa sistem yang dibangun dengan bahasa pemrograman PHP dan basis data MySQL berhasil menyediakan dashboard stok secara real-time, pelaporan otomatis, serta pembagian hak akses yang terstruktur antara admin dan bidang teknis. Implementasi sistem terbukti meningkatkan efisiensi operasional, dengan rata-rata waktu verifikasi data aset menurun dari 45 menit menjadi 12 menit per laporan, serta tingkat akurasi data mencapai 98,5%. Kesimpulan penelitian ini adalah sistem informasi manajemen aset berbasis web memberikan solusi praktis bagi tata kelola administrasi publik di daerah. Saran pengembangan selanjutnya meliputi integrasi dengan modul mobile dan fitur analitik prediktif untuk perencanaan pengadaan aset.
Komponen yang mempengaruhi Human Resource Information System : Database, Software dan Regulasi Muhammad Dody Suhada; Hapzi Ali
Jurnal Greenation Ilmu Teknik Vol. 1 No. 3 (2023): Jurnal Greenation Ilmu Teknik (Agustus-Oktober 2023)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgit.v1i3.119

Abstract

Pengaruh Database, Software, dan regulasi terhadap Human Resource Information System (HRIS) merupakan artikel ilmiah dalam penelitian pustaka dalam kerangka ESSB. Tujuan dari artikel ini adalah untuk mengembangkan hipotesis tentang pengaruh antar variabel, yang akan digunakan dalam penelitian selanjutnya. Objek penelitian berada pada perpustakaan daring, Google Scholar, Mendeley dan media akademik daring lainnya. Metode penelitian menggunakan studi pustaka berupa e-book dan e-journal akses terbuka dengan analisis deskriptif kualitatif. Hasil dari penulisan ini adalah: 1) Database berpengaruh terhadap efektivitas HRIS dalam pengelolaan data karyawan, 2) Software berpengaruh terhadap implementasi dan penggunaan HRIS dalam organisasi, dan 3) Regulasi berpengaruh terhadap kepatuhan dan standarisasi HRIS dalam praktik manajemen sumber daya manusia.
Perancangan Analisis Concurrent Rawat Inap Terintegrasi pada Aplikasi Hospital Information System (HIS) RSUD Jampangkulon Provinsi Jawa Barat Pipik Rismayanti; Sali Setiatin; Candra Mecca Sufyana
Jurnal Greenation Ilmu Teknik Vol. 3 No. 3 (2025): (JGIT) Jurnal Greenation Ilmu Teknik (Agustus - Oktober 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgit.v3i3.829

Abstract

Di RSUD Jampangkulon, proses analisis concurrent rekam medis rawat inap belum terintegrasi secara optimal dengan aplikasi Hospital Information System (HIS), sehingga masih terjadi penelusuran data berulang, rekapitulasi manual, dan keterlambatan pemantauan kelengkapan. Penelitian ini bertujuan merancang prototype analisis concurrent rawat inap yang terintegrasi dengan HIS tanpa mengganti database utama rumah sakit. Pendekatan pengembangan sistem menggabungkan metode Prototype dan tahapan Waterfall. Kebutuhan sistem diidentifikasi melalui observasi dan wawancara, dilanjutkan dengan perancangan proses, data, basis data, antarmuka, implementasi menggunakan PHP, MySQL, XAMPP, serta PhpSpreadsheet, dan pengujian black box. Prototype memanfaatkan data yang telah tersedia pada HIS untuk mendukung pencarian pasien, tampilan data rawat inap, analisis concurrent, status kelengkapan, dashboard, dan pelaporan. Pengujian fungsi menunjukkan fitur yang diuji menghasilkan keluaran sesuai rancangan. Kebaruan penelitian terletak pada pendekatan integrasi yang menggunakan HIS eksisting sebagai sumber data utama, bukan membangun database pelayanan pasien yang terpisah. Peningkatan efisiensi dan kinerja real-time masih memerlukan pembuktian kuantitatif pada tahap implementasi penuh.
Information Technology Integration and Managerial Effectiveness of Job Training Institutes: A TOE Framework Analysis Kustiyono Kustiyono; Agung Wibowo; Muhamad Latif; Vera Adisti; Lucyana Desy Anggraeni
Jurnal Greenation Ilmu Teknik Vol. 4 No. 1 (2026): (JGIT) Jurnal Greenation Ilmu Teknik (Februari - April 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgit.v4i1.844

Abstract

Digital transformation urges Job Training Centers (Lembaga Pelatihan Kerja or LPK) to optimize the utilization of information technology (IT) to enhance organizational governance effectiveness. IT support encompassing technical infrastructure, software quality, internet connectivity, and human resource (HR) digital competencies is considered critical for improving managerial functions. This study aims to analyze the effect of IT support on the management of LPKs in Semarang Regency. A quantitative approach with an explanatory survey design was employed. The study population comprised administrators and instructors of LPKs in Semarang Regency. A sample of 109 respondents was selected through purposive sampling. Primary data were collected using Likert-scale questionnaires and analyzed using descriptive statistics, instrument validity and reliability tests, classical assumption tests, and simple linear regression analysis via IBM SPSS Statistics. The findings demonstrate that IT support has a positive and statistically significant effect on LPK management. This indicates that improving technology infrastructure, information systems, internet access, and digital competencies among managers significantly enhances the effectiveness of planning, organizing, executing, and controlling functions within the institution. Theoretically, this study reinforces the Technology-Organization-Environment (TOE) Framework by establishing technological readiness as a primary driver of organizational effectiveness. Practically, the results provide recommendations for LPK administrators and local government authorities to accelerate digital transformation through infrastructure enhancement, system integration, and HR capacity building to achieve more effective, efficient, and sustainable institutional governance.
USER SATISFACTION ANALYSIS OF HEALTH MANAGEMENT INFORMATION SYSTEMS IN FIRST LEVEL HEALTH CARE FACILITIES Fardiansyah, Arief
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 11, No 2 (2026): September
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/jika.v11i2.3585

Abstract

Background: The Health Management Information System (HMI) is a crucial component in improving the quality of healthcare services, enabling more effective and efficient health data processing. As of March 1, 2024, the number of healthcare facilities using the Gayatri electronic medical record system in Mojokerto City was recorded at 6 community health centers, 13 health clinics, and 5 independent physician practices. Meanwhile, the number of users of the Gayatri application as of March 1, 2024, was 250.Objective: The purpose of this study is to analyze the level of user satisfaction of the Health Management Information System at primary health facilities in Mojokerto City.Methods: This study uses a descriptive quantitative research approach that aims to determine the level of end-user satisfaction and to test factors such as information content, information accuracy, display, user friendliness, and effectiveness that can influence user satisfaction of the Health Management Information System application at Primary Health Facilities in Mojokerto City. The sample determination in this study is a simple random sampling technique with a sample size of 154 respondents.Results: The research results show that most respondents to the Gayatri Weapon application are satisfied with the content (64.29%), accuracy (68.18%), format (display) (51.30%), use case (ease of use) (52.60%) and timeliness (timeliness) (46.10%).Conclusion: Health Management Information at FKTP Mojokerto City has generally been running well, but improvements are needed in several areas to increase overall user satisfaction.
The Effectiveness of the Collaborative Learning Model in Enhancing Students Information and Communication Technology Skills at SMP Negeri 51 Makassar Ruslan Ruslan; Dian Ayu Lestari; Mustari S. Lamada
Jurnal Pendidikan dan Profesi Keguruan Vol. 6 No. 1 (2026): Jurnal Pendidikan dan Profesi Keguruan
Publisher : Jurusan Pendidikan Teknik Elektro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/progresif.v6i1.10158

Abstract

This study aimed to determine the effectiveness of the collaborative learning model in enhancing students Information and Communication Technology (ICT) skills at SMP Negeri 51 Makassar. This study employed a pre-experimental design using a One-Group Pretest-Posttest Design. The sample consisted of 45 students selected through purposive sampling methods. Data were collected through questionnaires and ICT skills tests and then analyzed using descriptive statistics, inferential statistics, and gain score analysis. The results showed that the collaborative learning model was moderately effective in improving students’ ICT skills. This was evidenced by the increase in the average pretest score from 46.86 to a posttest score of 86.59, indicating a gain of 39.73 points. The Wilcoxon test yielded a significance value of 0.000 < 0.05, indicating a significant difference between the pre- and post-test scores. Moreover, the gain score of 0.65 fell into the medium category based on Hake’s classification, suggesting a moderate effectiveness. The implementation of this model also encouraged students to be more active during the learning process, creating a more interactive, enjoyable, and participatory classroom atmospherethat positively impacted their learning motivation. However, the effectiveness of the model was not fully optimal due to challenges in its implementation, such as imbalanced group dynamics, where some students dominated while others remained passive. Overall, the collaborative learning model is considered feasible for application in ICT learning to improve students’ skills both cognitively and socially.
Informed Consent in Practice: A Socio-Legal Analysis of Information Asymmetry and Human Rights Protection in Batam’s Public Health Centers Nuria Fazrina; Lu Sudirman; Nurlaily Nurlaily
JUSTICIA SAINS - Jurnal Ilmu Hukum Vol 11, No 1 (2026): JUSTICIA SAINS: Jurnal Ilmu Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jcs.v11i1.5137

Abstract

This study explores the practice of informed consent in Batam's public health centers, focusing on information asymmetry and its implications for human rights protection. The objective is to analyze the effectiveness of informed consent implementation and its alignment with patients' rights to information and autonomy. Using an empirical legal method and a socio-legal approach, the research collects data through interviews, questionnaires, and document analysis involving medical personnel and patients. Findings indicate that although the legal framework for informed consent is adequate, its application remains flawed due to issues such as inadequate communication, passive patient behavior, and cultural factors. Only 58.33% of healthcare professionals provide comprehensive information, contributing to information asymmetry. This imbalance undermines patients' ability to make fully informed decisions, potentially compromising their right to consent. The study calls for improved communication practices and legal reforms to better protect patients' human rights in healthcare.
Pepitu Deso as a Legal Information and Consultation Service from the Perspective of Legal Empowerment in Keji Village, Semarang Regency Ahmad Kamalludin Sihombing; Shealsy Ainunna Mei Pratiwi; Intan Triokta Panjaitan; Veny Gambini Tampubolon; Nabila Virli Arion
Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI Vol. 9 No. 2 (2026): July-December, 2026 (Article in Press)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v9i2.62111

Abstract

Formal legal aid in Indonesia has not yet reached most villages, creating a gap between the constitutional guarantee of equality before the law and the actual access to justice available to rural communities. This study examines Pepitu Deso, a legal information and consultation post launched on 28 June 2026 in Keji Village, Semarang Regency, by the Penal Study Club of the Faculty of Law, Universitas Negeri Semarang. The study aims to describe the design of the service, examine how its mechanism facilitates access to legal assistance, identify challenges during its initial implementation, and explore the conditions necessary for adapting the model to other villages. A descriptive qualitative single-case study design was employed. Semi-structured interviews with a supervising lecturer, student implementers, village officials, and residents, supplemented by program documents, were analyzed based on the components of a legal service model and interpreted through Stephen Golub’s distinction between service-delivery and empowerment approaches. The findings indicate that Pepitu Deso operates through a community legal liaison, Jagakeji, which provides legal education, initial consultations, and preliminary assistance before referring residents to formal legal aid services. Its preventive and educational design differs from the curative orientation of state-established village legal aid posts (Pos Bantuan Hukum or Posbankum) and reflects a stronger emphasis on legal empowerment. The main challenges identified during the initial implementation include the limited program duration, reliance on student-program funding, and the absence of standardized operating procedures. As the study covers only the launch and early implementation period, its effects on residents’ long-term legal capabilities remain untested. This study provides an initial account of a campus-initiated village legal service and identifies adaptable design principles rather than proposing a uniform institutional model for other villages. The initiative also contributes to the broader objectives of Sustainable Development Goal (SDG) 16 on Peace, Justice and Strong Institutions.

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