Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:The advancement of digital technology has brought significant changes to the legal system, particularly in the use of electronic evidence as a means of proof in court. However, the validity of digital forensic evidence is…
s often questioned due to various technical, procedural, and legal challenges. This study aims to analyze the factors contributing to the failure of digital forensic evidence in legal proceedings and to formulate recommendations for improving its validity. The method used is a Systematic Literature Review (SLR) by examining various academic sources that discuss issues of digital evidence validity, forensic standards, and emerging legal challenges. The results of the study indicate that the failure of digital evidence generally stems from non-compliance in the processes of data collection and preservation with chain of custody standards, insufficient competence of law enforcement officers in digital technical aspects, and conflicts between legal requirements and data privacy regulations, such as the GDPR and CCPA. The case study of online gambling 2020, at the South Jakarta District Court confirms that the absence of forensic verification and chain of custody documentation caused the digital evidence to lose its probative value. Therefore, it is necessary to establish standardized forensic procedures, provide training and certification for law enforcement officials and forensic experts, and develop national guidelines for managing digital evidence aligned with international standards. This research is expected to contribute to strengthening the integrity and validity of digital evidence, thereby enhancing the enforcement of justice in the digital era.
Abstract:Penelitian ini bertujuan untuk menganalisis pola permintaan jasa security berdasarkan data transaksi klien menggunakan algoritma Apriori. Data yang dianalisis merupakan data transaksi permintaan layanan jasa security yang…
g telah tercatat dan dipersiapkan oleh perusahaan, tanpa melibatkan data rekrutmen atau pengelolaan sumber daya manusia. Analisis difokuskan pada keterkaitan antar atribut permintaan, meliputi jenis tempat atau klien, jenis layanan pengamanan, lama kontrak, serta jumlah personel pengamanan.Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik data mining. Proses analisis dilakukan melalui tahapan seleksi data, pembersihan data, transformasi data, penerapan algoritma Apriori, serta evaluasi pola asosiasi berdasarkan nilai support, confidence, dan lift. Untuk mendukung proses analisis, dirancang sebuah sistem berbasis web yang berfungsi sebagai alat bantu pengolahan data dan visualisasi hasil pola permintaan jasa security.Hasil penelitian menunjukkan bahwa algoritma Apriori mampu mengidentifikasi pola permintaan jasa security yang sering muncul dalam data transaksi. Pola asosiasi yang dihasilkan dapat memberikan informasi yang bermanfaat bagi perusahaan dalam memahami kecenderungan permintaan layanan serta mendukung pengambilan keputusan operasional secara lebih terstruktur dan berbasis data.
Abstract:This study aims to analyze the Power motor Which needed For peeling skin coconut young ; Basics Which used For make machine peeler skin young coconut ; Calculation components construction machine peeler young coconut skin…
n ; Time Which needed in One time peeling skin coconut young in manual ; Results Which obtained from testing tool help peeler or cutter coconut skin young. From the results of the discussion in designing the construction of a young coconut peeling machine with a capacity of 60 pieces / hour with acceptable results according to the plan. After the discussion is carried out in accordance with what is desired based on the objectives of this planning, namely: determining the motor power needed to drive the young coconut peeling machine; determining the material and size of the machine elements used; showing the work of the machine and making a working drawing of the coconut peeling machine. The results can be concluded as follows: The electric motor used = 1 hp , Belt length on the pulley = 61 inches , Motor pulley diameter = 3 inches , Pulley diameter on the coconut drive = 12 inches , Bearing = 6205 , Analysis of the cost of making the machine used Rp: 5,602,000 .
Abstract:The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the…
he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.
Abstract:Thus, continuous efforts are needed to increase community participation in democracy and participate in filling development. The higher level of community participation in providing suggestions, opinions, input, constructive…
tive criticism and other forms of participation will indicate the level of quality of the development and governance process starting from planning, implementation / implementation, and control and supervision. The purpose of this study is to analyze the implementation of community aspiration absorption carried out by the West Nias Regency DPRD and analyze the participation carried out by the community in channeling their aspirations through the West Nias Regency DPRD. The research method used is a descriptive method with a qualitative approach. Descriptive research method is a method in examining a group of people in an object, a system of thought, or in a class of events in the present. The purpose of this descriptive research is to make a description, general picture or painting systematically, factually, and accurately regarding the facts, characteristics and relationships between the phenomena being investigated. The results of this study are 1) The absorption of community aspirations has not fully run well due to limited human resources, minimal facilities and budget, budget limitations and ineffective coordination and communication; 2) The absorption of aspirations is conveyed through formal activities such as the participation of DPRD members in the Musrenbang conducted by the West Nias Regency Government, Recess, Working Visits or sudden inspections and through informal activities carried out by council members on a daily basis (without a prior schedule). ; 3) Public participation in channeling their aspirations is conveyed through personal and/or group complaints, both directly and indirectly, such as through correspondence, mass media, social media and electronic media.
Abstract:The Tudang Sipulung tradition represents the crystallization of deliberative consensus values that persist within the agrarian communities of South Sulawesi. This study aims to describe and analyze the implementation process…
cess of the Tudang Sipulung custom in Marannu Village, Maros Regency. Employing a qualitative research method with a distinct anthropological approach, data were gathered through participant observation and in-depth interviews with key informants. The findings reveal that the execution of Tudang Sipulung in Marannu Village is not merely a ceremonial ritual but a structured forum for collective decision-making. This procession involves a synergy between traditional leaders, village government officials, agricultural extension workers, and the farming community, particularly in preparation for the rice planting season. The primary agenda includes determining planting schedules, selecting seed varieties, and managing irrigation systems to minimize the risk of crop failure. Anthropologically, this tradition serves as a medium for social integration, bridging local wisdom with technical government policies. This study concludes that the sustainability of Tudang Sipulung is a crucial factor in maintaining food security and social harmony within the Marannu Village community.
Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:Kemiskinan merupakan masalah sosial-ekonomi yang serius di Jawa Timur, yang memerlukan analisis mendalam untuk memahami faktor-faktor yang mempengaruhi kondisi tersebut. Algoritma K-Nearest Neighbor (KNN) dalam data mining…
ng digunakan untuk mengklasifikasikan tingkat kemiskinan berdasarkan data sosial ekonomi di Jawa Timur. Data yang digunakan mencakup beberapa atribut, seperti persentase penduduk miskin, pengeluaran per kapita, indeks pembangunan manusia, dan akses sanitasi. Dengan mengeksplorasi berbagai nilai K, akurasi KNN dievaluasi dalam memprediksi kategori kemiskinan (tinggi atau rendah). Hasil analisis menunjukkan bahwa model KNN mencapai akurasi 92,11%, memberikan kontribusi dalam pemetaan kemiskinan yang dapat mendukung kebijakan pengentasan kemiskinan di tingkat daerah.