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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology
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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The Effect of Working Hours of The Ship's Main Engine on The Temperature of The Fresh Water Cylinder Cooling System In Diesel Engines
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Main propulsion engines on commercial ships are generally of the diesel type, necessitating precise and stable thermal conditions for efficient operation. To ensure this thermal stability, the engine's cylinders are equipped with a dedicated freshwater cooling system. The primary objective of this study was to ascertain the correlation between fluctuating operating hours and temperature variations within the engine's cylinder cooling system. The resulting data will inform the establishment of a...
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Penerapan Decission Support Sistem menggunakan Metode Multi Objective Optimization On The Basis Of Ratio Analysis pada Seleksi Penerimaan Taruna di UNIMAR AMNI Semarang
Jurnal Universal Technic (UNITECH)
Vol 4
, No 2
(2025)
The selection process for prospective cadets at a maritime college is routinely carried out every year. In the current system, the processing and calculation of prospective cadet scores uses Microsoft Excel tools, but this takes a long time and can lead to errors in the calculation of scores and the recapitulation of selection results. In addition, unintegrated data can lead to data duplication, resulting in inaccurate selection results that can be detrimental to prospective cadets. A fast, prec...
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Analisis Strategi Promosi Penjualan pada Marketplace Shopee BMA Baju Murah Anak
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Penelitian ini bertujuan untuk menganalisis strategi promosi penjualan yang diterapkan oleh BMA (Baju Murah Anak) pada marketplace Shopee. Meskipun telah melakukan berbagai upaya promosi, penjualan BMA cenderung fluktuatif dan belum mencapai target yang diharapkan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian terfokus pada empat strategi promosi utama yaitu pemberian, paket harga, pengembalian...
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Socialization of Waste Management and Distribution of Trash Bins to Increase Community Knowledge in Kedungbako Village
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Waste is a crucial issue that must be addressed, especially by the government. Although waste is a particular concern, the reality is that it is not being managed properly. Waste remains an unresolved problem. Almost every day, people produce waste and it is mixed together from various types of waste. The accumulation of waste will cause various problems, such as flooding, ecosystem damage, and poor water sanitation. The purpose of this community service is to provide socialization about an effe...
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Pengaruh Kepribadian, Keberanian Mengambil Risiko, Ekspektasi Pendapatan Terhadap Minat Berwirausaha Mahasiswa Universitas Slamet Riyadi Surakarta
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This research aims to analyze the significance of the influence of personality, courage to take risks, income expectations on students' interest in entrepreneurship at Slamet Riyadi University, Surakarta. The types of data used in this research are quantitative. The data sources used are primary and secondary data. The sample in this research was 100 students at Slamet Riyadi University, Surakarta. The method used in sampling was proportional random sampling. Data collection techniques in this r...
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Empowerment of Persons with Disabilities with Blind Jatabek through Tuina Chuzhen Massage Therapy Training
Japaries, Willie
; Wijono Sukaputra Agussalim
; Hedi Suanto Tjong
; Metta Sari
; Erni Chrisilia Suhendry
; Aditya Prabowo Audisapta
; Ony Susita
; Adrianus Suyadi, S.J.
; Anastasia S.P
; Dian Susanti
; Sutrisno
; R.M. Alfian
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
ABSTRACT
Background: People with disabilities, especially the blind, are members of society who have limited vision. Therefore, they require specific methods to learn certain skills to earn a living. One such skill suitable for the blind is massage therapy, which can be learned without relying on sight, but relying on the sense of touch. Purpose: This paper aims to describe the experience of training blind people to perform a special massage treatment called Tuina Chuzhen. Methods: The experienc...
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Black Soldier Fly as an Alternative to Strengthen the Local Economy and Manage Organic Waste in Mojolaban District
Nadifta Ulfa, Amalia
; Sutrisno, Joko
; Nurhidayati, Indah
; Agustono, Agustono
; Fajarningsih, Rhina Uchyani
; Khairiyakh, Refa’ul
; Irawan, Evi
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Waste remains a major issue in various regions, particularly organic waste. Unmanaged organic waste can cause environmental pollution and contribute to increased greenhouse gas emissions. In line with the Sustainable Development Goals (SDGs), particularly SDG 12 (Sustainable Consumption and Production) and SDG 13 (Action on Climate Change), innovative solutions are needed to manage organic waste more effectively and efficiently. Waste banks, as environmental advocates, are currently focusing mor...
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Implementasi Mesin Produksi Pelet Apung untuk Mendukung Kemandirian Pakan Kelompok Budidaya Ikan di Desa Karangasem, Bulu, Sukoharjo
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
The high cost of fish feed has become the main problem in fish farming in Karangasem Village, Bulu District, Sukoharjo Regency. The “GP” Fish Farmers Group has long depended on commercial feed, which continues to increase in price and reduce profit margins. Meanwhile, local raw materials such as tofu waste, rice bran, and fish meal are abundantly available but have not been fully utilized due to the lack of processing technology. This community service program was carried out to implement a floa...
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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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