Abstract:Abstract: Digital banking has brought various innovations in financial services, one of which is Blu Deposito by BCA Digital. However, the adoption rate of digital deposit services is still relatively low compared to digital…
ital payment services. This study aims to identify and analyze the factors that influence customers' intentions and actual behavior in using Blu Deposito with reference to the Technology Acceptance Model (TAM). This study aims to analyze the factors that influence customers' intentions and actual behavior in adopting Blu Deposito using the Technology Acceptance Model (TAM) framework. Data was collected through a Google Form questionnaire from 54 customers at one BCA branch and analyzed using SPSS through validity and reliability tests, descriptive analysis, and multiple regression. The results show that Behavioral Intention (BI)is significantly influenced by Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Attitude Toward Using (ATU), with PEOU as the most dominant factor. In addition, BI has a significant effect on Actual System Use (AU), which confirms the relevance of applying the TAM model in the context of digital deposit products. These findings indicate that ease of use plays a greater role than financial benefits in encouraging users to adopt Blu Deposits. This study contributes to the understanding of digital deposit adoption and provides managerial insights to improve the usability and user engagement of digital banking services.
Keywords: actual system use; attitude toward using; behavioral intention; perceived ease of use; perceived usefulness; technology acceptance model
Abstrak: Perbankan digital telah menghadirkan berbagai inovasi dalam layanan keuangan, salah satunya Blu Deposito oleh BCA Digital. Meskipun demikian, tingkat adopsi terhadap layanan deposito digital masih relatif rendah dibandingkan dengan layanan pembayaran digital. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang memengaruhi niat serta perilaku aktual nasabah dalam menggunakan Blu Deposito dengan mengacu pada kerangka Technology Acceptance Model (TAM). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat dan perilaku aktual nasabah dalam mengadopsi Blu Deposito dengan menggunakan kerangka Technology Acceptance Model (TAM). Data dikumpulkan melalui kuesioner Google Form dari 54 nasabah di satu cabang BCA dan dianalisis menggunakan SPSS melalui uji validitas, reliabilitas, analisis deskriptif, dan regresi berganda. Hasil penelitian menunjukkan bahwa Behavioral Intention (BI) dipengaruhi secara signifikan oleh Perceived Ease of Use (PEOU), Perceived Usefulness (PU), dan Attitude Toward Using (ATU), dengan PEOU sebagai faktor paling dominan. Selain itu, BI berpengaruh signifikan terhadap Actual System Use (AU), yang menegaskan relevansi penerapan model TAM pada konteks produk deposito digital. Temuan ini menunjukkan bahwa kemudahan penggunaan memiliki peran lebih besar dibandingkan manfaat finansial dalam mendorong pengguna untuk mengadopsi Blu Deposito. Penelitian ini berkontribusi terhadap pemahaman adopsi deposito digital serta memberikan wawasan manajerial untuk meningkatkan kegunaan dan keterlibatan pengguna pada layanan perbankan digital.
Kata kunci: actual system use; attitude toward using; behavioral intention; perceived ease of use; perceived usefulness; technology acceptance model
Abstract:Abstract: The rapid development of information and communication technology has prompted the government to provide digital-based services, including in the management of demographic data. This study aims to apply the Task-Centered…
k-Centered System Design (TCSD) method in designing the Muara Enim Regency Demographic Data Information System. The TCSD method was chosen to ensure that the prototype design process was systematic and focused on user needs and tasks. The research stages included identification, user-centered needs analysis, scenario-based design, and walkthrough evaluation. The designed prototype supports several main tasks, including viewing demographic statistics, searching for specific data, submitting data download requests, and contacting the admin. The evaluation was conducted through online usability testing using the Maze platform with the System Usability Scale (SUS) instrument involving 13 respondents. The evaluation results showed an average SUS score of 78.5, which falls into the “good” category. This confirms that the interface design has met usability standards, is user-friendly, and is capable of supporting user needs in accessing and managing demographic data. Thus, the application of the TCSD method has proven to be effective in producing an interface design that is focused on user tasks and can be the basis for further system development.
Keywords: system usability scale; task centered system design; user interface
Abstract:Abstract: The rapid development of information technology has increased the demand for high-quality software, necessitating a structured development process. ISO/IEC/IEEE 12207:2017 serves as an international standard encompassing…
compassing organizational, technical, and project support processes, differing from ISO 9001, which focuses more generally on quality management. This study employs a Multi-Criteria Decision Making (MCDM) approach by integrating the Analytic Hierarchy Process (AHP) and the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). AHP determines the weight of ISO 12207:2017 criteria through pairwise comparisons, while TOPSIS ranks software development activities based on these weights. To validate the results, Analysis of Variance (ANOVA) is applied. The findings indicate that the Software Requirements Definition Process has the highest priority weight (0.169), followed by Implementation (0.101) and Operation (0.095). Software Configuration Management is identified as the most critical activity with the highest TOPSIS score (0.221). ANOVA confirms the reliability of expert evaluations, showing no significant differences. This study provides a structured decision-making framework based on ISO 12207:2017, helping optimize software project management while ensuring alignment with international standards and industry best practices.
Keywords: AHP; TOPSIS; ANOVA; ISO 12207:2017
Abstrak: Perkembangan teknologi informasi meningkatkan permintaan perangkat lunak berkualitas tinggi, sehingga diperlukan proses terstruktur dalam pengembangannya. ISO/IEC/IEEE 12207:2017 menjadi standar internasional yang mencakup proses organisasi, teknis, dan pendukung proyek, berbeda dengan ISO 9001 yang lebih umum pada manajemen kualitas. Penelitian ini menggunakan Multi-Criteria Decision Making (MCDM) dengan mengintegrasikan Analytic Hierarchy Process (AHP) dan Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). AHP menentukan bobot kriteria ISO 12207:2017 melalui perbandingan berpasangan, sementara TOPSIS memeringkat aktivitas pengembangan berdasarkan bobot tersebut. Untuk validasi, Analysis of Variance (ANOVA) diterapkan. Hasil penelitian menunjukkan bahwa Proses Definisi Kebutuhan Perangkat Lunak memiliki bobot tertinggi (0,169), diikuti Implementasi (0,101), dan Operasi (0,095). Manajemen Konfigurasi Perangkat Lunak menjadi aktivitas paling kritis dengan skor TOPSIS tertinggi (0,221). ANOVA mengonfirmasi keandalan penilaian para ahli tanpa perbedaan signifikan. Penelitian ini memberikan kerangka kerja pengambilan keputusan berbasis ISO 12207:2017, membantu optimalisasi manajemen proyek perangkat lunak, serta memastikan keselarasan dengan standar internasional dan praktek terbaik industri.
Kata kunci: AHP; TOPSIS; ANOVA; ISO 12207:2017
Abstract:This study analyzes the effect of population and investment on the Gross Regional Domestic Product (GRDP) and unemployment in East Kalimantan Province during the 2016–2025 period. The research employs a quantitative explanatory…
planatory design using secondary time-series data obtained from Statistics Indonesia (BPS) of East Kalimantan. Path analysis was applied through two structural equations using SPSS 21, complemented by the Sobel test to examine the mediating role of GRDP. The results show that population and investment each have a positive and significant direct effect on GRDP, and jointly explain 97.4% of its variation. GRDP, in turn, has a negative and significant effect on unemployment, accounting for 76.3% of its variation. The Sobel test confirms that GRDP significantly mediates the indirect effects of both population (Z = 2.295) and investment (Z = 2.628) on unemployment. These findings indicate that economic growth, as reflected in GRDP, acts as a strategic transmission channel converting demographic potential and capital accumulation into employment opportunities, thereby reducing unemployment in the region.
Abstract:The rapid advancement of digital technology and artificial intelligence (AI) in the twenty-first century has fundamentally transformed the structure of modern constitutional governance. Digitalization has reshaped the interactions…
teractions between governments and citizens, altered the patterns of political participation, and presented major challenges to constitutional principles. This study aims to analyze the implications of technological development for constitutional law and propose the concept of a digital constitution as an adaptive framework in the AI era. This study employs a normative legal method, using both conceptual and statutory approaches. Legal materials consist of primary, secondary, and tertiary sources, which are analyzed qualitatively and descriptively. The findings reveal that, while digital transformation enhances governmental efficiency and public transparency, it also generates serious risks, including data misuse, digital surveillance, and political disinformation. These dynamics demand a reinterpretation of constitutional norms to protect citizens' digital rights in cyberspace. The concept of a digital constitution is proposed as a normative response that integrates digital rights into constitutional rights and reaffirms the principle of the rule of law within technological governance. To achieve a democratic and just constitutional order, it is crucial to strengthen regulatory frameworks, ensure algorithmic accountability, and foster collaboration among state institutions, civil society, and the private sector. Ultimately, constitutional law must evolve into an adaptive, transparent, and fair system that can address the profound challenges of the digital and AI-driven era.
Abstract:This study aims to examine in depth the application of neuroplasticity principles in learning at elementary schools, focusing on the teaching practices of five teachers at SDS Dharma Putra. Neuroplasticity, as a core concept…
cept in neuroscientific learning, describes the brain's ability to form, strengthen, or modify neural networks through experience, repetition, meaningful activities, and students' emotional involvement. Given the characteristics of elementary school students who are at a stage of cognitive development that is highly responsive to learning environment stimulation, a study of the application of neuroplasticity by teachers is important to ensure that the learning process is in line with the brain's working mechanisms.This study used a neuropsychological instrument measuring the dimensions of neuroplasticity to assess four main indicators, namely repetition & practice, dedicated time for review, use of interactive activities, and contextual learning that connects the material to students' real experiences. The data was reinforced through in-depth interviews and thematic analysis of the learning strategies applied by each teacher. The results showed variations in application between teachers. Some teachers showed strong implementation in interactive activities and contextual learning (score of 5), while structured repetition showed lower consistency (score of 3). The interview findings reinforced the instrument results by showing patterns of strategies such as the use of inspirational stories, educational games, quizzes with prizes, conveying the benefits of learning, and scaffolding through easy material as a starting point. This study concludes that the application of neuroplasticity principles is present in teachers' teaching practices, although the level of depth and routine still needs to be strengthened. The theoretical implication confirms that learning that integrates positive emotions, collaborative activities, planned repetition, and contextualization of material has the potential to have a significant impact on the formation of students' neural networks. Practically, this study provides recommendations for strengthening neuroscientific learning-based instructional design as an effort to optimize the learning process of elementary school students.
Abstract:This study analyzes the judicial reasoning behind Putusan Pengadilan Negeri Sidoarjo No. 199/Pid.Sus/2023/PN Sda, a landmark decision involving corporate criminal liability for environmental violations in Indonesia. The…
case centers on PT Surya Prima Semesta’s illegal disposal of hazardous waste (fly ash and bottom ash) without an environmental permit, resulting in the prosecution of its corporate director. Employing a normative juridical method, the research examines the court’s application of doctrines such as strict liability and identification theory within the framework of Law No. 32 of 2009 on Environmental Protection and Management. The findings show that the court adopted a formalistic, text-based legal reasoning model, treating permit violations as inherently punishable acts regardless of actual environmental harm. While the decision reinforces regulatory compliance and affirms corporate culpability, it lacks engagement with broader organizational responsibility and foundational environmental law principles like the precautionary principle and sustainability. This study argues for a more integrated doctrinal approach one that balances rule-based logic with value-oriented reasoning to enhance legal consistency, advance environmental justice, and align Indonesia’s corporate accountability framework with international standards.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value