Data Publikasi Jurnal - Tahun 2022
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Implementation Of Blockchain In Minimizing Tax Avoidance Of Cryptocurrency Transaction In Indonesia
Author
Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA
Abstrak
The purpose of this research is to determine the potential risk of tax losses caused by cryptocurrencies, to identify miners and cryptocurrency users, and to formulate a tax avoidance countermeasure strategy related to cryptocurrency transactions. This identification becomes the basis for formulating tax policies related to cryptocurrency transactions by utilizing blockchain technology. This study uses qualitative research methods with literature study techniques. The type of data used in the form of textual includes definitions, concepts and arguments contained in the literature relevant to the research problem. The data used are primary data sourced from research articles from journals, and secondary data sourced from supporting documents. The data reduction and data analysis process includes data display and content analysis. The results of this research show that the implementation of blockchain technology in the Indonesian tax system is a database integration model that can solve the problems of the underground economy in cryptocurrency transactions. Regulation of cryptocurrency transactions into the realm of regulation can be done through vertical regulation of the blockchain market, with a sectoral approach.
Nama Jurnal
International Journal of Research and Applied Technology
Volume 20 Nomor 1
URL
https://ojs.unikom.ac.id/index.php/injuratech/article/view/6568
DOI
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Determination Of Individual Taxpayer Compliance In Indonesia: A Case Study
Author
Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA Dr. Surtikanti, S.E., M.Si., Ak., CA
Abstrak
A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.
Nama Jurnal
JOURNAL OF EASTERN EUROPEAN AND CENTRAL ASIAN RESEARCH
Volume 9 Nomor 1
URL
https://ieeca.org/journal/index.php/JEECAR/article/view/883
DOI
The Environmental Uncertainty, Manager Competency And Its Impact On Successful Use Of Financial Applications In The Covid-19 Pandemic Era
Author
Assoc. Prof. Dr. Lilis Puspitawati, S.E., M.Si.,Ak.,CA
Abstrak
-
Nama Jurnal
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Volume 9 Nomor -
URL
https://ieeca.org/journal/index.php/JEECAR/article/view/882
DOI
The Effect Of Digital Technology And Agility On Company Performance With Management Accounting System As Mediation
Author
Assoc. Prof. Wati Aris Astuti, S.E., M.Si,. Ak., CA.
Abstrak
-
Nama Jurnal
Injuratech (International Journal of Research and Applied Technology)
Volume 2 Nomor 1
URL
-
DOI
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Impact Of Finance Technology On Profit At Sharia Banks In Bandung
Author
Assoc. Prof. Wati Aris Astuti, S.E., M.Si,. Ak., CA.
Abstrak
Industry 4.0 is currently giving rise to an innovation in all fields. One of them is the financial services sector by combining application-based funding technology. Innovations in financial services that are currently trending related to access to financial products are known as Financial Technology (FinTech). The purpose of this study is to analyse whether there are differences in earnings before and after the existence of Financial Technology in Islamic Banks. The research method used is descriptive quantitative in the form of a comparison that aims to measure the influence before and after the existence of FinTech on Profits at Islamic Banks for the 2017-2020 period as measured by Net Interest Margin, the population of this study from financial statements which was then narrowed down using purposive sampling so that the sample in this study are the quarterly financial statements of Islamic banks for the period 2017-2020. The results of the study show that in Islamic banks there is no significant effect on the net interest margin before and after using fintech, this is due to several factors including the level of security, long-term maintenance and the bank's ability to maintain internet banking are also experiencing problems. The not yet maximal use of internet banking in Indonesia for banking transactions is also still an obstacle to the development of internet banking services.
Nama Jurnal
Injuratech (International Journal of Research and Applied Technology)
Volume 2 Nomor 2
URL
-
DOI
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Sunk Cost Analysis Of Frequency Spectrum Auction Prices In Indonesia Using Data Envelopment Analysis
Author
Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA
Abstrak
The purpose of this study is to investigate the sunk cost argument on the auction price of the frequency spectrum by measuring the efficiency of the frequency license fee paid by the auction winner. The efficiency method employs a nonparametric approach, namely Data Envelopment Analysis (DEA) with the Linear Programming method, with the hypothesis model tested using Path Analysis. The dataset under consideration was Indonesia's Big Three Service Providers (2015-2020). The results show that the spectrum auction price is efficient in its impact on service prices, revenues, and income taxes. The spectrum auction price has no effect, lending credence to the argument that the spectrum auction price is considered a sunk cost in the telecommunications industry. The research reason is that the higher the auction price, combined with the lower cost of service due to high competition, the harder it is for small businesses to win the auction. The winning bidder will remain under the control of the prominent organizers, so the government issues a merger policy for small businesses to compete in spectrum auction bids.
Nama Jurnal
Journal of Eastern European and Central Asia Research
Volume 9 Nomor 1
URL
https://ieeca.org/journal/index.php/JEECAR/article/view/879
DOI
Digital Promotion Of Local Tourist Destinations In The New Normal Era And Its Effect On The Economy In Indonesia
Author
Assoc. Prof. Dr. Melly Maulin Purwaningwulan, S.Sos., M.Si
Abstrak
-
Nama Jurnal
-
Volume 9 Nomor -
URL
https://ieeca.org/journal/index.php/JEECAR/issue/view/25
DOI
The Role Of The Indonesian Government In The Era Of Banking Disruption Innovation
Author
Assoc. Prof. Dr. Poni Sukaesih Kurniati, M.Si, S.IP
Abstrak
-
Nama Jurnal
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Volume 9 Nomor -
URL
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DOI
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Perancangan Sistem Informasi Bank Sampah Berbasis Website
Author
Irawan Afrianto, S.T, M.T Sufa atin, S.T, M.Kom
Abstrak
Sampah plastik yang dikelola dengan baik akan menghasilkan nilai tambah dan memberikan manfaat bagi pengelolaan lingkungan. Tujuan dari penelitian ini adalah merancang sistem informasi pengelolaan bank sampah berbasis web sehingga dapat mempermudah operator bank sampah dan masyarakat sebagai nasabah dalam mengelola dan mengakses data serta transaksi bank sampah. Metode yang yang digunakan dalam pengumpulan data adalah dengan mewawancarai warga sekitar Sukaleueur RT 07/07 mengenai program bank sampah. Pengembangan sistem informasi program bank sampah ini menggunakan pendekatan User-Centered Design (UCD) dengan pemodelan perangkat lunak berbasis objek menggunakan UML dan serta mendesain antar muka sistem untuk menunjukkan fungsi-fungsi sistem. Perancangan basis data dibuat untuk menunjukkan hubungan antar entitas dan data yang terdapat dalam sistem. Pengguna yang akan menggunakan sistem informasi bank sampah ini adalah pegawai desa sebagai operator dan masyarakat. Hasil dari penelitian ini menunjukkan bahwa perancangan website yang dibangun dapat memudahkan operator dalam mengelola data sampah dan tabungan warga, dapat tersimpan dalam basis data dan dapat diakses setiap saat. Disamping itu bagi warga, sistem ini memiliki manfaat untuk mempercepat proses pengambilan sampah di lingkungannya, serta mendapatkan keuntungan dari penjualan sampah tersebut menjadi tabungan.
Nama Jurnal
IJIS-Indonesian Journal On Information System
Volume 7 Nomor 1
URL
https://ijiswiratama.org/index.php/home/article/view/194/88
DOI
The Effect Of Using Applications To Facilitate Medicine Purchase Amid The Covid-19 Pandemic
Author
Prof. Dr. Ir. H. Eddy Soeryanto Soegoto, MT
Abstrak
-
Nama Jurnal
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Volume 2 Nomor -
URL
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DOI
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