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Jurnal Investasi
Published by Universitas Wiralodra
ISSN : 24424331     EISSN : 2686102X     DOI : https://doi.org/10.31943/investasi.v6i2
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal Investasi adalah jurnal yang diterbitkan setiap empat bulan sekali yaitu bulan april, agustus dan desember. Jurnal Investasi menerbitkan artikel-artikel imiah dalam cakupan bidang ilmu ekonomi. Artikel uang dimuat adalah artikel hasil penelitian,kajian atau telaah ilmiah kritis dan komprehensif atas isu penting dan terkini atau resensi dari buku ilmiah. Jurnal Investasi adalah jurnal yang diterbitkan oleh Fakultas Ekonomi Unwir setiap bulan April, Agustus dan Desember. Jurnal Investasi akan menerbitkan artikel-artikel ilmiah dalam cakupan bidang ilmu ekonomi. Artikel yang dimuat adalah artikel hasil penelitian, kajian atau telaah ilmiah kritis dan komprehensif atas isu penting dan terkini atau resensi dari buku ilmiah dari mahasiswa dan dosen. Jurnal Investasi merupakan jurnal yang dikelola oleh Fakultas Ekonomi Unwir di wilayah Indramayu yang progress untuk menjadi wadah bagi publikasi ilmiah didaerah dan nasional. Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 256 Documents
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OPTIMALISASI PENERIMAAN PAJAK DAERAH MELALUI PENINGKATAN KEPATUHAN WAJIB PAJAK DI KABUPATEN INDRAMAYU: Optimization of Local Tax Revenue through Improved Taxpayer Compliance in Indramayu Regency Siti Jubaedah; Rohadin Rohadin; Zuki Kurniawan
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.401

Abstract

This study analyzes how the Government of Indramayu Regency seeks to optimize local tax revenue through improving taxpayer compliance, assesses service quality and the role of local government, and identifies the factors affecting taxpayer compliance. The research employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and document review involving officials of the Regional Revenue Agency and taxpayers from several local tax categories. The findings show that the local government has pursued tax intensification and extensification, digital payment systems through e-PBB and e-SPTPD, additional payment channels, data updating, and the Bapenda Hits program as a participation stimulus. However, taxpayer compliance remains below expectation. In 2023, active taxpayers accounted for around 42.4 percent and declined to 35.7 percent in 2024, while PBB-P2 compliance fell from 52.5 percent to 43.7 percent. The factors shaping compliance include limited tax knowledge, uneven service quality, low digital literacy, weak perception of tax benefits, taxpayer economic conditions, and inconsistent supervision and sanction enforcement. The study confirms that optimizing local tax revenue cannot rely only on target setting and administrative collection. It requires accessible services, intensive socialization, transparent use of tax revenue, stronger data systems, and cross-agency coordination.
MODEL MIGRASI MICROSERVICES SPRING BOOT DENGAN SHARED DATABASE PADA SISTEM KEUANGAN E-GOVERNMENT: Migration Model of Spring Boot Microservices with a Shared Database in E-Government Financial Systems Roberto Roberto; Abdul Hamid Arribathi
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.402

Abstract

Aplikasi e-Government di banyak instansi masih bergantung pada arsitektur web monolitik yang cukup menyulitkan dalam proses pemeliharaan sistem dan proses penyesuaian cepat dengan kebutuhan baru. Penelitian ini mengusulkan model migrasi pada sistem keuangan e-government berbasis Glue Framework (Struts, iBATIS, dan JSP) menuju arsitektur microservices berbasis Spring Boot. Dimana sedikit berbeda dengan pendekatan model migrasi microservices secara umum yang menempatkan database secara terdistribusi pada setiap service, maka pada model migrasi sistem keuangan ini mempertahankan skema basis data eksisting untuk menurunkan risiko migrasi serta memungkinkan fase ko-eksistensi, yaitu aplikasi lama dan aplikasi hasil migrasi berjalan bersamaan menggunakan sumber data yang sama selama fase migrasi sistem. Penelitian ini menggunakan pendekatan Design Science Research (DSR) dengan studi kasus pada sistem keuangan e-Government di lingkungan BP Batam. Adapun prosedurnya, model migrasi diformulasikan ke dalam enam tahap: asesmen sistem legacy, penentuan batas layanan, ekstraksi microservice, tata kelola akses basis data bersama, pemutakhiran antarmuka, serta integrasi dan validasi. Model divalidasi melalui studi kasus sistem keuangan pada sistem e-Government, dengan mendokumentasikan artefak, titik keputusan, dan strategi mitigasi terhadap kendala legacy. Kontribusi penelitian ini berupa model migrasi yang dapat direplikasi untuk membantu modernisasi sistem e-Government lain yang memerlukan integritas data tinggi dan keberlanjutan layanan.
ANALISA PENERAPAN POJK NOMOR 11 TAHUN 2025 DALAM PENGELOLAAN USAHA LEMBAGA PENJAMIN: An Analysis of the Implementation of POJK No. 11 of 2025 in the Management of Guarantee Institution Businesses Abdul Hamid Arribathi; Bangkit Mulia Ramadhan
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.403

Abstract

This study aims to evaluate the extent to which the guarantor institution has implemented the provisions in POJK No. 11 of 2025 concerning the Business Implementation of the Guarantor Institution and identify the challenges, adaptation strategies, and their impact on the health of the guarantor institution. This research is a qualitative-descriptive approach. The methods used are in-depth interviews (key informant interviews), observation, literature studies. The results of the study show that some guarantor institutions have taken adjustment steps in the aspects of equity requirements, risk management, claims reserves, and reporting transparency, there are major obstacles in the form of human resources, IT systems, and compliance costs. The implications of the implementation of POJK include improving the quality of governance, strengthening the credibility of the guarantor institution, but also the potential operational burden for small institutions. Research recommendations include increasing capacity building, the use of regulatory technology (regtech), as well as periodic monitoring and evaluation by the OJK.
PEMANFAATAN ARTIFICIAL INTELLIGENCE DALAM PENGEMBANGAN SISTEM BERBASIS WEB UNTUK MENINGKATKAN EFISIENSI DAN KUALITAS LAYANAN DIGITAL: Utilizing Artificial Intelligence In Web-Based System Development To Enhance Digital Service Efficiency And Quality Abdul Hamid Arribathi; Dede Herman
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.406

Abstract

This research is motivated by the increasing need of organizations for fast, personalized, and efficient digital services, while conventional web systems remain static and unadaptive to user behavior. This type of research is a literature study with a descriptive qualitative approach. The research procedure includes identification of articles from Scopus and Google Scholar databases for the 2020-2025 period, selection based on relevance to AI and web system topics, thematic content analysis, and synthesis of findings to draw conclusions. This study aims to analyze the role of Artificial Intelligence in web-based system development and identify its contributions to improving operational efficiency and digital service quality. The theoretical benefit of this research is to enrich scientific knowledge in the field of AI and information systems, while the practical benefit is to provide guidance for developers and managers of web systems in adopting AI technology for service optimization. The findings reveal that AI implementation through chatbots achieves an auto-resolution rate of 68% with a BERTScore F1 of 84.81%, while content personalization increases Click-Through Rate (CTR) by 271% and user engagement by 172%. Additionally, response speed is proven to be the most influential factor in customer satisfaction, and user experience serves as a critical mediator between website personalization and customer engagement. This research confirms that structured and systematic AI integration can overcome the limitations of conventional web systems, with successful chatbot implementations in Indonesia achieving an F1-score of 0.93 for public services and real-time API integration. hese research findings are supported by Chang et al. (2024), who proved that the application of machine learning and deep learning in credit risk prediction significantly improves accuracy compared to conventional methods, a principle that aligns with the improvement of content personalization accuracy in web systems.
PERAN ARTIFICIAL INTELLIGENCE (AI) DALAM TRANSFORMSI SISTEM PENGENDALIAN MANAJEMEN DI ERA DIGITAL: The Role of Artificial Intelligence (AI) in Transforming Management Control Systems in the Digital Era Zulfalailia Zulfalailia; Yusnaini Yusnaini
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.407

Abstract

Studi ini menelaah secara sistematis peran Artificial Intelligence (AI) dalam mentransformasi Sistem Pengendalian Manajemen (SPM) di era digital. Lingkungan bisnis yang penuh ketidakpastian menuntut SPM untuk bergeser dari mekanisme pelaporan yang bersifat reaktif dan historis menuju sistem yang adaptif dan prediktif. Dengan menggunakan metode Systematic Literature Review (SLR) berparadigma kualitatif, penelitian ini menganalisis 16 artikel ilmiah bereputasi yang diterbitkan pada rentang tahun 2023 hingga 2026. Hasil sintesis literatur mengidentifikasi empat tema utama: (1) otomatisasi analitik memungkinkan evaluasi kinerja dan deteksi anomali secara real-time; (2) evolusi Balanced Scorecard (BSC) menjadi replika digital yang dinamis guna mengoptimalkan proses bisnis internal dan rantai pasok; (3) transformasi peran akuntan manajemen dari pembuat laporan menjadi agen sensemaking strategis ; dan (4) munculnya tantangan tata kelola algoritmik, termasuk dilema etis fenomena black box dan krisis kendali epistemik yang memarginalisasi penilaian manusia. Studi ini menyimpulkan bahwa meskipun AI menawarkan efisiensi optimal, implementasinya harus diposisikan sebagai pendukung (augmenting), bukan substitusi mutlak atas diskresi dan penilaian kualitatif manusia. Kata Kunci: Artificial Intelligence; Sistem Pengendalian Manajemen; Balanced Scorecard; Era Digital; Systematic Literature Review.
ANALISIS IMPLEMENTASI KONSEP SUBROGASI DALAM PENJAMINAN KREDIT SYARIAH BERDASARKAN POJK NOMOR 11 TAHUN 2025: STUDI KASUS PADA PT PENJAMINAN KREDIT DAERAH BANTEN (JAMKRIDA BANTEN): An Analysis of the Implementation of the Subrogation Concept in Sharia-Compliant Credit Guarantee Schemes under POJK Regulation Number 11 of 2025: A Case Study of PT Penjaminan Kredit Daerah Banten (Jamkrida Banten) Abdul Hamid Arribathi; Bangkit Mulia Ramadhan
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.411

Abstract

This study aims to analyze the application of the subrogation concept in sharia credit guarantee activities at PT Penjaminan Kredit Daerah Banten (Jamkrida Banten) based on the Financial Services Authority Regulation (POJK) Number 11 of 2025 concerning the Implementation of Guarantee Institution Business. Subrogation is the right of the guarantee institution to take over the right to collect from the creditor against the debtor after the guarantee institution makes a claim payment. In the context of a sharia guarantee institution, the concept of subrogation needs to be adjusted to the principles of justice and compliance with Islamic law (fiqh muamalah). This study uses a descriptive qualitative approach with a content analysis method of Jamkrida Banten's internal policy documents, OJK regulations, and civil law and sharia economic law literature. The results of the study indicate that the application of subrogation at Jamkrida Banten is still in the policy adjustment stage, especially in the preparation of the mechanism for transferring post-claim collection rights and the governance of subrogated assets. This study recommends strengthening internal regulations, training human resources, and digitizing the subrogation management process to ensure compliance with Sharia principles and OJK regulations.

Page 26 of 26 | Total Record : 256

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