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Asep Kristiyanto; Fadil, Imam Failasuf

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Digital transformation in public health services requires cadres to possess adequate digital literacy and technology adaptation skills. This study aims to analyze the influence of digital literacy and technology adaptation on the effectiveness of cadre performance, with digital competence as an intervening variable in Pekalongan Regency. The study population was health cadres in Pekalongan Regency, with a sample of 90 respondents selected using a technique that was part of the total population of 285 respondents. Sampling used simple random sampling. Data collection was carried out using a questionnaire that had been tested for validity and reliability. Data analysis used [analytical methods, for example: Structural Equation Modeling (SEM) or Path Analysis] to examine direct and indirect relationships between variables. The research results are expected to provide an overview of: (1) the influence of digital literacy on the effectiveness of cadre performance, (2) the influence of technology adaptation on the effectiveness of cadre performance, (3) the influence of digital literacy on digital competence, (4) the influence of technology adaptation on digital competence, (5) the influence of digital competence on the effectiveness of cadre performance, and (6) the role of digital competence as an intervening variable in the relationship between digital literacy and technology adaptation on the effectiveness of cadre performance. The findings of this research are expected to serve as a basis for developing training programs and increasing the capacity of health cadres in the digital era, particularly in Pekalongan Regency.

Muhammad Rizkie; Qori Halimatul Hidayah

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to evaluate the level of user satisfaction with the user interface of the Academic Information System (SIAKAD) at Esa Unggul University using the End User Computing Satisfaction (EUCS) method. This method assesses user satisfaction based on five key dimensions: content, accuracy, format, ease of use, and timeliness. The study employed a quantitative descriptive approach by distributing questionnaires to active Esa Unggul University students as primary system users. The collected data were analyzed using SPSS software to test validity, reliability, and the relationships between variables that influence user satisfaction with the SIAKAD interface. The results show that, in general, users are quite satisfied with the SIAKAD interface, particularly in the ease of use and accuracy dimensions, which obtained the highest scores. This indicates that usability and information accuracy are the dominant factors in creating a positive user experience. However, the timeliness and content dimensions still require further improvement, as they were rated as less optimal in providing fast and comprehensive information. These findings highlight the importance of an intuitive, efficient, and informative interface design in enhancing user satisfaction. This research is expected to serve as a reference for Esa Unggul University in developing and improving its Academic Information System to become more effective, efficient, and user-friendly. Evaluating user satisfaction through the EUCS approach provides valuable insights for system developers to refine the interface, improve information quality, and enhance system responsiveness. Thus, the results of this study are expected to contribute to improving academic service quality and supporting the digitalization of education at Esa Unggul University.

Hermawan Budiyanto; Novian, Mochamad

CiDEA Journal 2026 Universitas 17 Agustus 1945 Semarang

The rapid advancement of information and communication technology has positioned e-commerce as a primary shopping channel, with Shopee emerging as the most popular platform in Indonesia. In the context of online fashion purchases, consumers face inherent limitations due to the inability to physically inspect or try products. Consequently, product ratings and reviews function as critical forms of social proof, helping to reduce uncertainty and perceived purchasing risk. This study investigates the influence of product ratings and reviews on purchasing decisions for fashion products on Shopee, focusing on undergraduate students at Universitas 17 Agustus 1945 Semarang. Employing an associative quantitative approach, data were collected through a closed-ended questionnaire distributed to 100 purposively selected respondents who had purchased fashion products on Shopee within the last three months. The independent variables are product ratings and product reviews, while the dependent variable is the consumer purchasing decision. Statistical analyses include validity and reliability testing, correlation analysis, t-tests, F-tests, and the coefficient of determination. The study’s findings are expected to offer both practical insights for e-commerce businesses in developing effective digital communication strategies and theoretical contributions to the understanding of digital consumer behavior in the e-commerce environment.

Istiqomah, Mia; Novian, Hangga

CiDEA Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Work Life Balance and Work Discipline on Employee Productivity at Seblak Bageur Bandung. The research background is based on operational phenomena such as high work intensity, consumer complaints regarding service accuracy, and pre-survey results indicating that Work Life Balance and Work Discipline are dominant factors affecting productivity. This study uses a quantitative method with descriptive and verificative approaches. The research population consisted of 34 employees, all of whom were used as samples through total sampling technique. Instruments in the form of questionnaires were tested for validity and reliability, then analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results show that: (1) Partially, Work Life Balance (X1) has a regression coefficient of 0.801 > 0.3388, so H1 is accepted; Work Discipline (X2) has a regression coefficient of 0.862 > 0.3388, so H2 is accepted. (2) Simultaneously, Work Life Balance does not have a significant effect on productivity because the Work Discipline variable is more dominant, with a regression coefficient (b1) of 0.125, t-value of 0.591, and significance of 0.559. Meanwhile, Work Discipline has a stronger influence with a regression coefficient (b2) of 0.749, t-value of 3.543, and significance of 0.001. Overall, this study confirms that improving Work Life Balance and especially Work Discipline is an important strategy for increasing employee productivity at Seblak Bageur Bandung.

Dimas Rahmatullah; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation has become a central agenda in local governments seeking to improve the effectiveness, accessibility, and reliability of public service delivery, particularly in population administration services that constitute the legal foundation of citizenship. In Indonesia, the Surabaya City Government has implemented the Klampid New Generation (KNG) program as an integrated digital platform for population administration services, aiming to streamline civil registration processes, enhance service quality, and expand citizen access. Despite its technological ambition, the implementation of digital population administration services continues to face persistent challenges related to administrative capacity, especially at the municipal level where services are operationalized and directly experienced by citizens. This issue raises an urgent academic and practical question regarding how administrative capacity shapes the performance and sustainability of digital public services within the broader digital government transformation. This article aims to synthesize and critically evaluate the existing scholarly literature on administrative capacity in the implementation of digital population administration services, with analytical relevance to the KNG program in Surabaya City Government. Employing an integrative literature review design, the study systematically examines peer-reviewed journal articles published between 2021 and 2025, retrieved from Scopus, DOAJ, Google Scholar, and SINTA databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using thematic and conceptual synthesis techniques. The review identifies key dimensions of administrative capacity that consistently influence digital service implementation, including institutional and organizational arrangements, human resource competence, technological and infrastructural readiness, regulatory and procedural alignment, inter-organizational coordination, and the role of street-level bureaucrats in frontline service delivery.

Khalsum, Ummu; Zain, Nurmayanti

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze and design the electrical installation requirements for a prototype residential building with dimensions of 11 × 19 meters. The research applies a technical calculation approach based on lighting standards, air conditioning capacity estimation, load analysis, and electrical protection planning. Lighting requirements were determined using the lumen method by considering room area, illumination standards, coefficient of utilization, and light loss factor. Air conditioning capacity was calculated based on room area and standard cooling load values in BTU/hr. Furthermore, total electrical loads were analyzed to determine installed capacity, nominal current, Miniature Circuit Breaker (MCB) ratings, and appropriate cable cross-sectional areas with safety factors applied. The results indicate that proper load grouping, appropriate MCB selection, and correct cable sizing significantly enhance system safety and reliability. The study provides a systematic planning model for residential electrical installations that meets safety, efficiency, and technical standards, and can serve as a reference for similar residential building designs.

Ester Vani Tria Wardani; Yohanes Heri Widodo

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study employed a quantitative method with a correlational research design to examine the relationship between family social support and self-confidence among Generation Z individuals born between 1997 and 2012. A total of 205 respondents participated in this study. Data were collected using two Likert-scale instruments: the Family Social Support Scale (60 items; Cronbach’s Alpha = 0.980) and the Self-Confidence Scale (58 items; Cronbach’s Alpha = 0.939), both demonstrating excellent reliability. Assumption testing indicated that normality and linearity were not met; therefore, the Spearman’s Rho non-parametric correlation test was applied. The results revealed a significant positive relationship between family social support and self-confidence (r = 0.429, p < .001), indicating that higher levels of perceived family support are associated with higher levels of self-confidence among Generation Z. Most respondents reported high levels of family social support (49%) and self-confidence (65%). Additionally, two items on the family social support scale and four items on the self-confidence scale were identified as having relatively lower scores within the moderate category, suggesting potential topics for future training interventions.  

Titania Arida Nandini; Setiawan Assegaff; Nurhadi Nurhadi

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

The digital transformation of health services through the Mobile JKN application was introduced by BPJS Kesehatan to provide easier access for the public in obtaining information, managing membership administration, and receiving health services more quickly and efficiently. This study aims to measure the readiness level of patients at Abdul Manap Regional Hospital, Jambi City, in adopting the Mobile JKN application using the HOT-Fit method, which covers three main components: Human, Organization, and Technology. Data were collected from 360 respondents through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that technology factors—including system quality, information quality, and service quality— along with organizational support have a significant effect on system use and user satisfaction, which in turn positively influence the net benefits. The outer loading values of all indicators exceeded 0.7, with Composite Reliability above 0.8 and AVE above 0.6, confirming that the research instruments are valid and reliable. Overall, patients at Abdul Manap Hospital are categorized as ready to adopt Mobile JKN, although improvements in digital literacy and stronger organizational support are still required to optimize its utilization.

Sasa Kirana Wulandari; Fachruddin Fachruddin; Jasmir Jasmir

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Freshwater fish diseases significantly affect aquaculture productivity and economic sustainability, while accurate visual classification remains challenging due to interclass similarity and image variability. This study presents a comparative evaluation of three deep learning architectures—DenseNet201, ResNet50, and EfficientNetV2-S—using a stepwise optimization strategy combined with Gradient-weighted Class Activation Mapping (Grad-CAM) for freshwater fish disease classification. Models were trained through three phases: baseline, optimized, and fine-tuned. Performance was evaluated using accuracy, precision, recall, F1 score, Matthews correlation coefficient (MCC), Cohen’s kappa, and per-class ROC–AUC. Results show consistent performance improvement across all architectures, with EfficientNetV2-S achieving the highest accuracy (97.14%), followed by ResNet50 (96.11%) and DenseNet201 (94.40%). High ROC–AUC values (>0.98) indicate strong discriminative capability. Grad-CAM analysis confirms that all optimized models focus on biologically relevant lesion regions, enhancing model transparency and reliability.

Yok Suprobo; Larsen Barasa; Natanael Suranta

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates thermal material properties and performance characteristics for high-speed vessel components subjected to extreme thermal stress during sustained high-speed operations. High-speed vessels including patrol boats, fast ferries, and naval craft experience elevated thermal loads from high-power density propulsion systems, aerodynamic heating, and sustained operational intensities creating demanding conditions for structural and mechanical components. Through qualitative analysis involving naval architects, materials engineers, high-speed vessel operators, and component manufacturers, this study examines how material thermal properties affect component durability, performance, and safety while identifying optimal material selections for critical applications. Results demonstrate that advanced thermal materials including high-temperature aluminum alloys, titanium alloys, ceramic composites, and thermal barrier coatings can extend component service life by 40-70%, improve thermal management effectiveness by 25-45%, and enhance operational reliability compared to conventional materials. Key implementation challenges include material cost premiums of 150-300%, manufacturing complexity, limited operating experience, qualification testing requirements, and supply chain constraints. Findings reveal that strategic thermal material selection for critical components represents essential enabling technology for high-speed vessel performance, reliability, and operational availability supporting defense, commercial, and emergency response applications requiring sustained high-speed capabilities. This research contributes to marine materials engineering literature by providing evidence-based frameworks for thermal material selection applicable to diverse high-speed vessel applications.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Risda Handayani; Erna Erna; Eka Patmasari

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the quality of services provided by education staff to students at the Faculty of Social Sciences, Puangrimaggalatung University by using a qualitative approach, through in-depth interviews and observations, this study explores students' views, experiences, and perceptions of various aspects of services provided by education staff, which include reliability, responsiveness, assurance, empathy, and physical evidence of Student Needs. The data obtained were analyzed with thematic analysis techniques to identify patterns and themes related to service quality. The results of this study show that although the majority of students are satisfied with the services received, there are several challenges that need to be considered, such as when they want to take the signature in question, and the attitude of empathy towards students is not even. This research provides important insights for the faculty to improve the quality of education staff services in order to better meet the needs and expectations of students, thereby creating a better academic experience.

Grenita Banowati; Fauziah Fauziah; Silma Kaffah

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the level of patient satisfaction with pharmaceutical services at the Bobotsari Community Health Center. Patient satisfaction is an important indicator that reflects the quality of healthcare services. This research employed a quantitative descriptive method using a SERVQUAL-based questionnaire, consisting of five dimensions: tangible, reliability, responsiveness, assurance, and empathy. A total of 100 outpatient respondents were selected through accidental sampling. Data were analyzed using descriptive statistics to determine satisfaction scores for each dimension. The results showed that the tangible dimension achieved 80.57% and the reliability dimension achieved 82%, both categorized as very satisfied. Meanwhile, responsiveness (79.02%), assurance (79.05%), and empathy (77.95%) were categorized as satisfied. The overall average satisfaction level was 79.72%, indicating that patients were generally satisfied with the pharmaceutical services. However, several aspects such as service speed, communication clarity, and personal attention from staff still require improvement. The findings emphasize the importance of maintaining service quality to achieve better patient experiences and public trust.

Gendis Gayatri; Diva Nur Azizah; Aldisha Adya Pasha; Sri Mulyeni

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Mental health is a very important element in supporting students' academic success. As a group at a vulnerable age, students often face academic, social, and psychological pressures that can affect their mental health and academic performance. This study aims to examine the impact of mental health on the academic performance of students at the Faculty of Economics, Pasim National University. The method used in this study is a quantitative approach with data collection through questionnaires. The research subjects consisted of 123 students in their first semester, where the sample included 94 respondents selected using the Slovin formula. The data were analyzed using SPSS software, including validity, reliability, and normality tests, simple linear regression, coefficient of determination, and ANOVA. The findings of this study indicate that all measurement tools used are valid and reliable. Normality testing shows that the data have a normal distribution. The regression analysis results showed a significant positive effect of mental health on students' academic performance. An R-squared value of 0.410 indicates that mental health contributes 41% to the variation in students' academic results, while the remaining 59% is influenced by other factors. The results of the ANOVA also showed a significance level of 0.000 (<0,05). confirming the suitability of the regression model. Therefore, it can be concluded that mental health plays a significant role in improving student academic achievement. This research is expected to provide educational institutions with a basis for designing mental health support policies and programs to improve student academic quality.

Rizkia Milatul Fachriyyah; Khristina Yunita; Angga Permadi Karpriana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

Chinta Ramadani; Khairun Nisa Hermawati; Melani Nurfathia Ardian; Sri Mulyeni

This study aims to examine the impact of anime and manga on increasing the learning motivation of students in the Japanese Literature Study Program at Universitas Nasional PASIM. As elements of modern Japanese popular culture, anime and manga function not only as a form of entertainment media but also as sources that can foster students’ interest in the Japanese language and culture. The rapid advancement of technology and the increasing ease of access to anime and manga through various digital platforms have making them an integral part of students’ daily lives, making their impact on education an important topic of study. This study employed a quantitative research method using a survey approach. This study gathered data through questionnaires completed by 33 students enrolled in the Japanese Literature program. Due to the relatively small population size, a total sampling technique was applied, involving all members of the population in the study. The data obtained were analyzed through validity, reliability, and normality tests, as well as the coefficient of determination, to assess the appropriateness of the research instruments and to examine the influence of anime and manga on students’ learning motivation. The analysis demonstrates that the indicators for anime and manga as well as learning motivation have fulfilled validity and reliability requirements, suggesting that the instruments are appropriate for application. A coefficient of determination of 55.1% indicates that anime and manga have a substantial contribution to students’ learning motivation, while the remaining proportion is affected by other variables not addressed in this research. These results suggest that anime and manga function not only as forms of entertainment but also as supportive learning media capable of enhancing the learning motivation of Japanese Literature students.

Mefri Yudi Wisra; Muhammad Rahmat; Syarifuddin Syarifuddin; Febdi Edward; Rahmad Budi Harto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study examines the influence of Work Motivation, Leadership Style, Work Commitment, and Teamwork on the Work Performance of employees at the Directorate of Security (Ditpam) of the Batam Business Agency (BP Batam). A quantitative approach with an associative research design was employed. The population consisted of all Ditpam BP Batam employees, totaling 94 respondents, selected using a purposive sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The collected data were analyzed using multiple linear regression, along with simultaneous testing (F-test) and partial testing (t-test). The results indicate that simultaneously, Work Motivation, Leadership Style, Work Commitment, and Teamwork have a significant effect on employee Work Performance, as shown by an F-count of 12.455, which exceeds the F-table value of 2.47, and a significance value of 0.001 (< 0.05). Partially, each independent variable also demonstrated a significant influence on work performance, with t-count values exceeding the critical t-table value. These findings suggest that higher motivation, effective leadership, strong work commitment, and solid teamwork play an important role in improving employee performance. Therefore, it is recommended that the management of the BP Batam Security Directorate continuously enhance employee motivation, apply participatory leadership practices, strengthen organizational commitment, and foster harmonious teamwork to improve overall work performance.

Lita Ripiani; Andini Nurwulandari; Hasanudin Hasanudin; Edi Sugiono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effects of work motivation and career development on nurses’ performance through job satisfaction among nurses at Pertamina Balikpapan Hospital. Nurses’ performance is a key determinant of service quality and patient safety because nurses interact most intensively with patients and ensure continuity of nursing care. However, prior studies on the relationships among motivation, career development, job satisfaction, and performance have reported mixed findings. Therefore, further examination is needed by incorporating job satisfaction as a mediating variable to explain the mechanism of influence more comprehensively. This research employed an explanatory design with a quantitative approach. Primary data were collected using a Likert-scale questionnaire distributed to 165 permanent nurses selected through purposive sampling from a population of 292 nurses. Data were analyzed using variance-based SEM with SmartPLS 4, including outer model evaluation (convergent and discriminant validity) and construct reliability, as well as inner model assessment through the coefficient of determination, effect size, and hypothesis testing using bootstrapping. The results indicate that work motivation has a positive and significant effect on job satisfaction, and career development also has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on nurses’ performance. In addition, work motivation and career development have positive and significant direct effects on nurses’ performance. Indirect effect testing confirms that job satisfaction mediates the relationship between work motivation and nurses’ performance and also mediates the relationship between career development and nurses’ performance. These findings emphasize that hospitals should strengthen strategies to enhance motivation and career development in a targeted manner while ensuring key sources of job satisfaction so that nurses’ performance improves sustainably.

Rahmat Nurjaman; Alienra Davry Nanda Kadun MT

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to assess the quality of patient care at the Emergency Unit of Sentani City Community Health Center, Jayapura Regency, by examining the experiences and perceptions of patients, their families, and healthcare workers regarding the service. The study used a qualitative approach with a descriptive design. Informants were selected using purposive sampling involving ER patients, their families, and healthcare workers involved in the ER service process at Sentani Community Health Center. Data were collected through in-depth interviews, non-participatory observation, and documentation studies. The data obtained were analyzed qualitatively through the stages of data reduction, data presentation, and conclusion drawing. The research analysis refers to seven dimensions of service quality, namely direct evidence (tangibles), reliability, responsiveness, assurance, empathy, service accessibility, and service systems and flows. The results of the study showed that service quality at the Sentani Community Health Center ER was in the fairly good category, especially the dimensions of empathy, reliability, and responsiveness of healthcare workers. Healthcare workers were friendly, responsive, and provided fair services without discriminating against patient backgrounds. However, a number of obstacles are still found that affect the optimization of services, including limited facilities and infrastructure, the number of health workers that is not commensurate with the service load, patient waiting times in certain conditions, the operating hours of the Emergency Room that are not yet 24 hours, and the low understanding of some patients regarding the applicable service system and flow.

Naia Rose Milano; Dianing Widya Kusumastuti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.