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Menampilkan 1–4 dari 4 artikel
AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI R...
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Analisis Komparatif Pembiayaan MMQ dan KPR Konvensional
Ina Naila Sakinah
; Ina Naila Sakinah
; Sherli Ramadhani
; Alfiyah Salwa Azizah
; Muh Furqan Al Faruqi
; Kamaruddin Kamaruddin
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analy...
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Gender Analysis in Debate Class on Eleventh Grade Students of Vocational High School
Scripta : English Department Journal
Vol 10
, No 2
(2023)
Speaking is an English talent. Thus, we must talk well. Speech acts differ between men and women. It alters social standing. The statement states that this research will examine gender differences in debate class language and the linguistic features of male and female students in debate class used by teachers and students on eleventh-grade students at Vocational High School PGRI Purworejo in 2023/2024. This research is qualitative. First, observe eleventh graders who use English in that class; s...
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Synonym Measurement Through Semantic Similarity Using the SOC-PMI Method
Hasanah, Uswatun
; Universitas Amikom Purwokerto
; Hartato, Bambang Pilu
; Universitas Amikom Purwokerto
; Yulianti, Mitra
; Universitas Amikom Purwokerto
; Faruqi, Saeful Haq
; Universitas Amikom Purwokerto
Telematika
Vol 13
, No 1
(2020)
Abstract: Measurement of synonyms can be an important task in measuring word similarity. This work cannot be done syntactically, but must dig deeper about its semantics. Semantic relations can be anything, such as synonyms, antonyms, hyponymy, homonymy and polysemy. This research works on finding synonym values using the Second Order Co-occurrence Pointwise Mutual Information (SOC-PMI) method. The data used are 30 questions on the TOEFL exam. Each question consists of one word as a question and...
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