Admin Website UNIKOM

Tag: best IT campus

  • Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Author: Siti Kurnia Rahayu

    Abstract

    The purpose of the article is to explain the design of Artificial Intelligence (AI) in the tax audit system which includes the existing status of ICT, the possibility of AI adoption in the Tax Administration System, supporting factors, challenges in implementing AI and the readiness of tax auditors in Directorate General of Taxes (DGT) in implementing AI. The research used a qualitative method through interviews with three key informants. The key informants came from the DGT who designed the Information System at DGT and relevant to the Tax Audit, in Jakarta Indonesia. Apart from key informants, the research also included an analysis of several documents issued by the DGT regarding the Information System at DGT. The data analysis used in this research was inductive analysis. The findings indicate that there are challenges to system development synergy at DGT related to the development process by adopting a private sector work style. DGT is still trying to understand the potential benefits of implementing a system with AI due to the novelty of the system and it has not been tested so that the predictions of benefits are uncertain, as well. © 2021, Universiti Teknologi Mara. All rights reserved.

    Keywords: Artificial Intelligence; Directorate General of Taxes; Tax Administration System; Tax Audit

    This article can be accessed at https://www.scopus.com/pages/publications/85121220252

  • Digital Promotion of Local Tourist Destinations in the New Normal Era and its Effect on the Economy in Indonesia

    Digital Promotion of Local Tourist Destinations in the New Normal Era and its Effect on the Economy in Indonesia

    Author: Melly Maulin Purwaningwulan, Tias Dwi Ramdan

    DOI: 10.15549/jeecar.v9i2.873

    Abstract

    This study aims to analyze the Digital Promotion of Local Tourist Destinations in the New Normal Era and Its Effect on the Economy in Indonesia. The research uses a case study method and data collection through in-depth interviews and online observations. Informants were determined by purposive sampling technique consisting of the government, the community, and tourism communication experts. The results show that the promotion objective is to maximize tourism potential and economic recovery through the tourism sector. Marketing targets include mapping four perspectives. Design messages and media containing travel invitations using health protocols (maintaining distance, wearing masks, washing hands, limiting interactions, staying away from crowds) and messages with CHSE standards (Cleanliness, Health, Safety and Environment Sustainability). Promotional mix carried out by advertising and Public Relations. The evaluation includes the evaluation of health protocols through focus group discussions. In conclusion, the digital promotion of local tourist destinations has been maximal but flexible by looking at every development of the pandemic condition—the impact of this research for policy considerations to revive the tourism industry and the economy. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: Digital Promotion; Local Tourist Destinations; New Normal Era

    This article can be accessed at https://www.scopus.com/pages/publications/85124352173

  • The Role of the Indonesian Government in the Era of Banking Disruption Innovation

    The Role of the Indonesian Government in the Era of Banking Disruption Innovation

    Author: Poni Sukaesih Kurniati, Suryanto

    DOI: 10.15549/jeecar.v9i1.881

    Abstract

    Digital disruption innovation in the financial services industry is an innovation that has succeeded in changing the financial industry landscape, starting from its structure, technology, and marketing model. The emergence of the Financial Technology (Fintech) industry marks a disruptive innovation in the financial services industry. This study aims to analyze the role of the Indonesian government in the era of banking disruption. The research method used was descriptive analysis with a qualitative approach—data obtained through interviews and literature study, Bank Indonesia, the Indonesian Fintech Association, and the National Bank Association. Before the research started, the validity of the data was first tested. The results of the study state that the government encourages banking and fintech to grow side by side and is directed to collaborate immediately. The role of the government as a regulator has been performed by the Indonesian Financial Services Authority (OJK) and Bank Indonesia (BI, Central Bank of Indonesia) by issuing various regulations. The study concluded that there are three areas that regulators need to monitor and guard, including misuse of public funds, protection of the public, private data, and money laundering. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: Banking; Disruption; Fintech; Government Role

    This article can be accessed at https://www.scopus.com/pages/publications/85124364446

  • Determination of Individual Taxpayer Compliance in Indonesia: a Case Study

    Determination of Individual Taxpayer Compliance in Indonesia: a Case Study

    Author: Sri Dewi Anggadini, Surtikanti, Ari Bramasto, Egi Fahrana

    DOI: 10.15549/jeecar.v9i1.883

    Abstract

    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. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: Modernization of Tax Administration System; Tax Knowledge; Taxpayer Awareness; Taxpayer Compliance

    This article can be accessed at https://www.scopus.com/pages/publications/85124369357

  • Optimizing City Diplomacy Indonesia for Economic Development through E-Government Implementation

    Optimizing City Diplomacy Indonesia for Economic Development through E-Government Implementation

    Author: Sylvia Octa Putri

    DOI: 10.15549/jeecar.v9i1.884

    Abstract

    This research wants to identify the implementation of e-government conducted by the city government in Indonesia that could synergize and support city diplomacy activity in boosting city economic development. The research method was qualitative methods, with data collection techniques through literature studies. The results showed that the implementation of E-government in several cities in Indonesia are still focused on improving the quality of public services, using the use of information technology through the pattern of Government to Citizen (G2C), Government to Business (G2B), Government to Government (G2G). The orientation of data and information distribution is still focused on the local population. The use of multilingual or foreign language options in accessing information is still less optimal. Various fields that can boost the city’s development, such as investment, trade, and tourism with a focus on overseas audiences, are informed well but the data or information presented is not integrated into one portal. Some cities that are doing sister cities cooperation also do not provide information about their sister city’s partner. There are several cities that are considered doing city diplomacy very well, by combining the e-government implementation and city diplomacy will greatly improve and accelerate the city’s economic development, and the city could be becoming an important player at the global level. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: City Diplomacy; E-Government; Economic Development

    This article can be accessed at https://www.scopus.com/pages/publications/85141132785

  • The Role of Domestic Investment, Foreign Investment, and Micro, Small and Medium-Sized Enterprises for Poverty Reduction in Indonesia

    The Role of Domestic Investment, Foreign Investment, and Micro, Small and Medium-Sized Enterprises for Poverty Reduction in Indonesia

    Author: Herman Soegoto, Surjatno Wiganepdo Soegoto, Daniel Francois Meyer

    DOI: 10.15549/jeecar.v9i5.1072

    Abstract

    The Indonesian government is trying to reduce the poverty rate, among others, by encouraging investment sourced from within the country and abroad and increasing the number of micro, small and medium-sized businesses. However, until the end of 2020, the category of poor people in Indonesia is still relatively high, about ten per cent of the total population of Indonesia. This research problem encouraged the authors to examine the role Domestic Investment (DI), Foreign Investment (FI) and Micro, Small, and Medium Enterprises (MSMEs) to reduce poverty in Indonesia. This is also because there has been no previous Indonesian research involving the four variables with data from 2010 to 2020. This study used quantitative methods to determine the impact of DI, FI and MSMEs on the magnitude of poverty. Data combining time series and cross-section data is analyzed using the least square panel method. The results of the study showed that poverty would decrease when there is an increase in domestic investment, an increase in foreign investment, and an increase in the number of micro, small and medium-sized enterprises in Indonesia. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: Domestic investment; foreign investment; Indonesia; MSME; poverty

    This article can be accessed at https://www.scopus.com/pages/publications/85141168690

  • Strategies for Improving Air Connectivity in Indonesia through the Indonesian, Malaysia and Thailand Growth Triangle Cooperation

    Strategies for Improving Air Connectivity in Indonesia through the Indonesian, Malaysia and Thailand Growth Triangle Cooperation

    Author: Suharto Abdul Majid ; Reflyndra Yundriana ; Irzan Soepriyadi ; Yosi Pahala ; Peppy Fachrial ; Agus Setiawan ; Aditya Wardana ; Atong Soekirman ; Nofrisel1 ; Basri Fahriza ; Nina Kurnia Hikmawati ; Endri

    DOI: 10.36941/ajis-2022-0125

    Abstract

    Indonesia, Malaysia, Thailand Growth Triangle (IMT-GT) is a sub-regional collaboration formed to accelerate economic transformation in less developed regions. The Growth Triangle is the basis of an economic concept driven by a strong political commitment. Through one of the sectors within the IMT-GT framework, the sub-regional cooperation in air transportation, Indonesia supports and plays an active role in implementing IMT-GT activities. In terms of implementation, it proposes flight points between the IMT-GT regions to improve air connectivity between these countries. The purpose of this study is to formulate the best strategy formulation for Indonesian government policymakers, in this case, the Directorate General of Civil Aviation, Ministry of Transportation, to deal with IMT-GT cooperation. This research uses a qualitative approach with a SWOT analysis method and a grand strategy matrix. The research locus was carried out at the Directorate General of Civil Aviation of the Ministry of Transportation of the Republic of Indonesia in 2019 with 6 key informants who have competencies and strategic positions at the Directorate General of Civil Aviation. © 2022 Majid et al.

    Author keywords

    Air Connectivity; IMT-GT Cooperation; Strategic Management

    This article can be accesed at: https://www.scopus.com/pages/publications/85138620566

  • Digitalization And Informal Msme: Digital Financial Inclusion For Msme Development in The Formal Economy

    Digitalization And Informal Msme: Digital Financial Inclusion For Msme Development in The Formal Economy

    Author: Siti Kurnia Rahayu, ; Isniar Budiarti; Dony Waluya Firdaus; Viktoriya Onegina

    DOI: 10.15549/jeecar.v10i1.1056

    Abstract

    This study examines digital financial inclusion and uses Fintech for informal micro small and medium enterprises (MSMEs) to overcome the financing gap. The researchers used primarily qualitative methods, namely a qualitative analysis strategy verification through inductive analysis. The results show that Indonesia’s fintech landscape makes MSME a driver of the digital economy so that they can overcome the financing gap in the informal sector. The challenges faced by Fintech in encouraging MSME business efficiency in the form of unbalanced agency distribution, data security, data access problems, low digital financial literacy, low connectivity, and interoperability can be overcome by taking advantage of existing opportunities. These opportunities include the role of MFIs and cooperatives in promoting financial inclusion and the development of telecommunications infrastructure networks in Indonesia. The novelty of this research is the comprehensive evaluation of achieved progress in digital financial inclusion for MSMEs in Indonesia and the developed recommendation for regulations by relevant authorities to encourage the business efficiency of MSMEs through facilitating digital financial inclusion. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    digitalization; financial inclusion; innovation; loans; micro small and medium enterprises (MSMEs)

    This article can be accessed at:  https://www.scopus.com/pages/publications/85146857749

  • The Impact Of The Russia-Ukraine War On The European Union Economy

    The Impact Of The Russia-Ukraine War On The European Union Economy

    Author: Andrias Darmayadi ; Nikolay Megits

    DOI: 10.15549/jeecar.v10i1.1079

    Abstract

    This study aims to see the impact of the Russo-Ukrainian War on the European Union economy. It uses a qualitative descriptive method. This method answers research questions requiring an explanation and understanding of social activities due to the war. In this descriptive research, we evaluate aimed to evaluate the impact of the Russo-Ukrainian War on the European Union Economy. The results of this study indicate that the European Union’s economy was greatly affected by this war, starting from the disruption of trade relations between Russia and the European Union in all fields, especially in the energy sector, to the creation of high inflation rates in developing countries. With this, of course, the economy and stability in the European Union will be interrupted and causing an economic crisis in many European countries. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    economy; European Union; Russia; Ukraine; war

    This article can be accessed at: https://www.scopus.com/pages/publications/85146896294

  • The Relationship Between E-Learning And Student Satisfaction as Marketing Strategy: A Case Study at A Private University

    The Relationship Between E-Learning And Student Satisfaction as Marketing Strategy: A Case Study at A Private University

    Authors: Eddy Soeryanto Soegoto ; Senny Luckyardi ; Rizky Jumansyah ; Herry Saputra ; Niël A Kruger

    DOI: 10.15549/jeecar.v9i5.1052

    Abstract

    Universities have incorporated e-learning into their educational structures because of the unanticipated transition from conventional learning to digital and hybrid learning methods to the closure of educational facilities during the COVID-19 pandemic. This study aims to ascertain how e-learning influences students’ satisfaction at private universities and to develop a marketing strategy to keep institutions of higher learning competitive throughout the COVID-19 or similarly disrupting events. In the study, we utilise a quantitative descriptive method. Collecting data was done by distributing e-questionnaires to students at a private university in Bandung. The sampling technique used random sampling with 245 respondents. The data was subjected to numerous linear regression analyses using SPSS. ICT, ESQ, and EIQ are the study’s dependent variables, and e-learning is the study’s independent variable. The findings indicate that all variables influence and significance of e-learning and students’ satisfaction with 65.9%, which can enhance learning outcomes in private universities. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    Digital transition; education; electronic-learning; hybrid education; systemic disruption

    This article can be accessed at: https://www.scopus.com/pages/publications/85141141950