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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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SINTESIS MEMBRAN AKRILONITRIL BUTADIENA STIRENA TERMODIFIKASI FILLER SULFONASI GRAFENA OKSIDA TEREDUKSI DAN CERIUM OKSIDA
Iskandar, Riska Listiarini
; Dampang, Sarah
; Hakim, Muhammad Fahmi
; Perdani, Meka Saima
; Siswantito, Firgi
; Widianto, Eri
; Fauji, Najmudin
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
The utilization of Acrylonitrile Butadiene Styrene (ABS) polymer as an alternative membrane for Direct Methanol Fuel Cell (DMFC) applications has been investigated. This study aims to evaluate the effect of sulfonation temperature on the performance of ABS membranes modified with reduced graphene oxide/cerium oxide (s-rGO/CeO₂). The membranes were synthesized via sulfonation at 65 °C, 75 °C, and 85 °C, with a filler composition of 3% v/v. The results indicate that the addition of filler signific...
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Empowerment of Porang Sukoharjo Farmer Friends Group through Glucomannan-Based Gluten-Free Instant Noodle Training
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
ABSTRACT
Sahabat Petani Porang Sukoharjo (SPPS) is a productive partner engaged in the field of porang and its derivative products. SPPS has successfully processed porang tubers into glucomannan which has added value and potential. However, demand for glucomannan is still low, resulting in a lot of glucomannan being unsold. A community service team from Veteran Bangun Nusantara University, through the Community Partnership Empowerment (PKM) scheme, took the initiative to develop the downstream p...
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The Optimal Nutrition Education for Adolescents At Al Kautsar Junior High School Kartasura
Abdi Psikonomi
(2025)
Adolescents tend to have poor eating habits that lead to nutritional deficiencies that make them vulnerable to current and future health problems, such as decreased concentration in learning, decreased productivity, and increased risk of comorbidities when they become adults. Teenagers have poor eating behaviors such as consuming foods that are not in accordance with food guidelines, consuming fast food, high-fat foods, sweet drinks, skipping breakfast, and rarely consuming vegetables and fruit....
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Sustainable Digital Innovation for the Empowerment of Environmentally Friendly Batik MSMS'e
Praswati, Aflit Nuryulia
; Anisa Ur Rahmah
; Hardika Dwi Hermawan
; Aysa Nur Cahyani
; Syakila Eka Putrisari Sabarwo
Abdi Psikonomi
(2025)
This Community Service Program aims to improve the competitiveness of batik SMEs in Desa Jarum, Klaten, by adopting environmentally friendly digital technology and supporting the regeneration of young batik artisans. The implementation method includes digital marketing training, financial management, batik training, and batik waste management. The partners involved are Paguyuban ARUMCAWERASA, the Government of Desa Jarum, and BUMDes Jarum, with participants predominantly female (80%) and aged be...
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The Lack Of Digital Literacy On Instagram: A Case Study Of Reactive Behavior Based On Clickbait
Satyawan Tobing
; Albert Zebua
; Njue Steeven Tarigan
; Rahmad Ardiansyah
; Rafi Ryandieka Adinulhaq
; Muhammad Natsir
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
This study analyzes the phenomenon of limited digital literacy on the social media platform Instagram, particularly concerning users’ tendency to respond emotionally to provocative titles (clickbait) without fully reading and comprehending the content. Employing a qualitative case study approach, the research highlights behavioral patterns in which users prioritize quick responses over critical understanding. The findings reveal that the primary factor contributing to this phenomenon is the atte...
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Literature Review: Implementation of Digital Comics-Assisted Peace Guidance to Prevent Bullying in High School Students
Kurniawan, Maulana Ichsan
; Saputra, Wahyu Nanda Eka
; Handaka, Irvan Budhi
; Barida, Muya
; Muarifah, Alif
EMPATI : Jurnal Bimbingan dan Konseling
Vol 12
, No 2
(2025)
This study aims to examine the implementation of digital comic-assisted peace guidance in preventing bullying among high school students. The method used is a literature study with a qualitative approach. Data was collected through a review of scientific articles and books from 2014 to 2025 relevant to the keywords peace, comics, violence, and bullying. The results of the study show that peace guidance with a group guidance model using discussion strategies, role play, and visual media such as f...
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PENGARUH LAYANAN DIGITAL DAN REPUTASI TERHADAP KEPUASAN PENGGUNA APLIKASI SIAGA DAN SIMANTAPS DI KANTOR KEJAKSAAN NEGERI BANYUWANGI
Jurnal Manajemen Sosial Ekonomi
Vol 5
, No 2
(2025)
A paradigm shift in public services has occurred rapidly due to the advent of digital technologies, which has led to the creation of more efficient, transparent and user-oriented systems. The study aims to examine how the quality of e-services, reputation, trust in e-services and electronic word of mouth affect user satisfaction with technology-enabled public services. A quantitative approach using multiple linear regression analysis is used to confirm the validity of the model. This method incl...
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Studiefonds van Het Mangkoenagara VII :1924-1930
Keraton: Journal of History Education and Culture
Vol 7
, No 2
(2025)
This study examines the implementation of Studiefonds Van Het Mangkoenagoro VII (1924-1930) as a concrete manifestation of the Ethical Political Trilogy, especially in the field of education in Praja Mangkunegaran. This research aims to: (1) analyze the distribution mechanism and implementation of Studiefonds, (2) evaluate the role of Mangkunegara VII in the management of the education fund, and (3) identify the impact on the Sentana and Abdi Dalem. The method used the historical method with the...
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EFL Teachers’ Readiness in Implementing Artificial Intelligence Tools through Daily Classroom Basis
Journal of Emerging Technology in Teaching and Learning
Vol 1
, No 2
(2025)
With the exponential advancement of sophisticated artificial intelligence tools, second language educators need to embrace this inevitable educational shift by possessing a more comprehensive understanding of how to maximize the full benefits of these powerful, technology-driven learning supports in their regular teaching and learning enterprises. With respect to the above-mentioned notion, the researchers undertook this small-scale library study using a thematic analysis approach. With the supp...
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