Publication Search

64,628 articles from 527 journals · 1,699 citations tracked

Showing 1-20 of 25

Analytics

Nofa Aullia Dzikri Gunawan; Muh. Habibulloh

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

Ilsa Palingga Ninditama; Dita Rahmawati; Agung Indriansyah; Aimi Aimi; Sinta Bella Agustina +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service (PKM) activity aims to improve artificial intelligence (AI) literacy in students majoring in Visual Communication Design (DKV) at SMK Muhammadiyah 2 Palembang through Canva-based training. The development of AI technology has brought about a significant change in the world of graphic design, where features such as Magic Design, Text-to-Image, and Background Remover are now widely used to support the creative process. However, most vocational school students are still passive users, lacking an understanding of the AI principles behind the technology. Through a Project-Based Learning (PjBL) and Active Learning approach with a demo–practice–reflection model, this activity is designed so that students are not only able to use the AI features in Canva, but also understand the work concepts, benefits, and ethics of using them. The activity was conducted over two days, involving 30 DKV class XI students. The evaluation of the results showed a significant increase in the aspects of understanding AI concepts (48%), motivation to learn design (35%), and creativity of works (32%). Students also show an increase in learning independence and digital ethical awareness. These results confirm that AI-based learning through Canva is effective in building AI literacy, creativity, and student readiness to face the technology-based creative industry. This activity is recommended to be expanded to teachers and other departments to strengthen digital literacy in the vocational education environment.  

Khoiriyah, Alvi Maryamul; Salsa, Elva Elfiani; Lontoh, Rhea Renata; Ertinawati, Yuni

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to describe strategies for Indonesian language development through the use of Instagram, particularly the Story feature, as a medium for introducing Indonesian lexical equivalents. The study is grounded in the increasing use of foreign terms and code-mixing on social media, highlighting the need for language cultivation efforts that align with digital communication habits. A descriptive qualitative method was employed, with data collected from polls, question box responses, and user interaction metrics from the Instagram account @katasetara_. The findings indicate that respondents’ understanding of Indonesian lexical equivalents remains relatively low, as shown by the high percentage of incorrect answers for terms such as caption (57%), typo (56%), and headset (52%). By providing explanations in feed posts, the @katasetara_ account serves as an informative and engaging medium for language cultivation. This study concludes that Instagram holds strong potential as an effective platform for linguistic education when combined with interactive strategies and adherence to standard Indonesian language norms.

Abdullah Ariq Akbar; Fajar Yudha Septianto; Muhammad Andra Priatama A.; Ridwan Zulfi Agha

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

Ni Putu Nina Nuryati; I Gusti Ngurah Agung Gede Eka Teja Kusuma; Ni Putu Cempaka Dharmadewi Atmaja

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increasing participation in JKN in Denpasar has prompted BPJS Kesehatan to optimize the use of e-Dabu; however, the service continues to face persistent technical and usability challenges. Ongoing system issues, limited user proficiency, and unsatisfactory user experiences have reduced engagement with e-Dabu, highlighting the importance of understanding how the customer journey shapes positive emotions and customer passion through customer experience. This quantitative study employs validated measurement scales covering e-Dabu, customer journey, positive emotions, customer passion, and customer experience, with a sample of 190 business entity PICs at the BPJS Kesehatan Denpasar Branch. Data were analyzed using the SEM-PLS method, and the findings reveal that customer journey and positive emotions significantly influence customer experience. Additionally, positive emotions and customer experience significantly affect customer passion, while customer journey does not directly impact customer passion. The study concludes that enhancing customer journey, positive emotions, and customer experience is essential for increasing customer passion within BPJS Kesehatan Denpasar. These findings offer valuable theoretical and practical contributions to improving digital public service management.

Satyawan Tobing; Albert Zebua; Njue Steeven Tarigan; Rahmad Ardiansyah; Rafi Ryandieka Adinulhaq +1 more

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

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 attention economy, where users are accustomed to instant access to information and feel compelled to engage immediately in public discourse. The implications of this behavior include the proliferation of misinformation and the intensification of opinion polarization. This study recommends the need for more structured digital literacy education and the implementation of platform features that encourage users to engage with content before interacting. The tendency to react without thoroughly evaluating content contributes to an increasingly fragmented digital space where echo chambers thrive. This study recommends the need for more structured digital literacy education, focusing on critical thinking and the importance of evaluating content before sharing or reacting. Additionally, it suggests the implementation of platform features that encourage users to engage with content in a more thoughtful and responsible manner, helping mitigate the spread of misinformation.

Fauziah, Fauziah; Ningsih, Sari; Hayati, Nur; Andrianingsih, Andrianingsih; Shalihati, Ira Diana +5 more

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Hyper Text Markup Language (HTML) is a markup language used to structure and format text documents through the use of tags that control the appearance of content on web pages. HTML defines various document elements such as headings, paragraphs, images, and lists, which form the basic structure of a webpage. JavaScript, on the other hand, serves as a programming language that adds interactivity and dynamics to web pages. While HTML provides the basic framework for website layout, JavaScript enhances functionality with features that cannot be achieved through HTML alone, such as dynamically manipulating elements and responding to user interactions. Together, these two languages form the core foundation for web development. This program aims to equip students of SMAN 58 with the skills to practice using HTML tags, understand the basics of JavaScript programming, and develop interactive web pages through online simulations. The training will be conducted in stages, beginning with the submission of a proposal to the school and followed by the scheduled training in June 2024. Students will use the One Compiler platform for real-time practice, allowing them to write and execute HTML and JavaScript code directly in the browser. The training will be conducted interactively, introducing the fundamental concepts of HTML and JavaScript, along with demonstrations showing how to create dynamic websites. In the final phase, students will take a quiz designed to assess their understanding of the material and their ability to apply the knowledge gained. Through this program, it is expected that students will master the basic skills of website creation and have the ability to independently develop their own interactive web projects. Additionally, this program aims to enhance students' digital awareness and technical skills in the era of information technology.

Basuki Basuki; Titi Rokhayati; Yuli Widiyono; Ari Fajar Isbakhi; Bening Zulfa

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program is designed to enhance the competence of English teachers at SMP N 33 Purworejo in utilizing Artificial Intelligence (AI)-based learning media, particularly deep learning technology. In the digital era, many teachers still face limitations in integrating intelligent technology into classroom activities, which affects the effectiveness of learning. The program was carried out in four stages: the provision of basic materials on AI and deep learning, technical training on the use of AI applications, practical development of learning media, and mentoring combined with evaluation. The results of this activity show an increase in teachers’ understanding and skills in operating AI tools, with each participant producing at least one AI-based learning media product. Through workshops, teachers learned to use applications such as chatbots, speech-to-text, text-to-speech, and AI-assisted language tools to enrich students’ learning experiences. In addition, teachers were guided to design contextual media tailored to curriculum goals and student needs. Mentoring ensured that the products created were tested, improved, and ready to be applied in the classroom. The novelty of this activity lies in its focus on practical implementation of deep learning in junior high school English teaching, positioning teachers not only as users but also as creators of innovative media. Beyond technical competence, this program fosters collaboration among teachers to sustain innovation. In the long term, the outcomes are expected to improve students’ engagement, motivation, and communication skills, and contribute to the establishment of a digital learning ecosystem that supports interactive, effective, and future-oriented education.

Basuki Basuki; Titi Rokhayati; Yuli Widiyono; Ari Fajar Isbakhi; Bening Zulfa

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program is designed to enhance the competence of English teachers at SMP N 33 Purworejo in utilizing Artificial Intelligence (AI)-based learning media, particularly deep learning technology. In the digital era, many teachers still face limitations in integrating intelligent technology into classroom activities, which affects the effectiveness of learning. The program was carried out in four stages: the provision of basic materials on AI and deep learning, technical training on the use of AI applications, practical development of learning media, and mentoring combined with evaluation. The results of this activity show an increase in teachers’ understanding and skills in operating AI tools, with each participant producing at least one AI-based learning media product. Through workshops, teachers learned to use applications such as chatbots, speech-to-text, text-to-speech, and AI-assisted language tools to enrich students’ learning experiences. In addition, teachers were guided to design contextual media tailored to curriculum goals and student needs. Mentoring ensured that the products created were tested, improved, and ready to be applied in the classroom. The novelty of this activity lies in its focus on practical implementation of deep learning in junior high school English teaching, positioning teachers not only as users but also as creators of innovative media. Beyond technical competence, this program fosters collaboration among teachers to sustain innovation. In the long term, the outcomes are expected to improve students’ engagement, motivation, and communication skills, and contribute to the establishment of a digital learning ecosystem that supports interactive, effective, and future-oriented education.

Intan Ullyatul Fasyah; Santoso Santoso; Arida Murti Martikasari

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of promotional strategies on consumer purchasing decisions for Freedom Street Wear products on the Shopee platform. The research population consists of Shopee users who have purchased products from official stores. A quantitative approach using a survey method was applied, and data was collected from 100 respondents selected through non-probability sampling. Multiple linear regression analysis was used to test the influence of each variable, both partially and simultaneously. The findings show that Double Date Discount has a positive and significant effect on purchasing decisions. Meanwhile, Free Shipping and Cash on Delivery (COD) did not have a significant effect, although COD showed a positive trend. Simultaneously, these three variables were found to have a significant effect on consumer purchasing decisions. In addition to examining the individual effects of promotional strategies, this study also explored the interactive relationships between the variables. It was found that while Free Shipping and COD did not individually influence purchasing decisions, their combination with other promotional strategies like Double Date Discount enhanced the overall effectiveness of the promotions. This suggests that promotional strategies should be strategically integrated to maximize their impact on consumer behavior. Furthermore, the study highlights the growing importance of e-commerce platforms like Shopee in influencing purchasing decisions and shaping consumer perceptions. As online shopping continues to grow, understanding the nuances of promotional strategies is essential for businesses aiming to attract and retain customers in a competitive market. The findings contribute to a deeper understanding of the factors driving consumer purchasing decisions and offer valuable insights for businesses looking to optimize their promotional efforts in the online retail environment.

Een Juhriah; Dewi Leyla Rahmah; Bertha Meyke Waty Hutajulu; Reko Syarif Hidayatullah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Number recognition is a critical skill in early education, laying the foundation for digital literacy and mathematical understanding. However, traditional methods of teaching number recognition often lack the interactivity and engagement necessary for effective learning, particularly for young learners. This study proposes the development of a deep learning-based Android application aimed at enhancing the number recognition process by providing an interactive and visual learning experience. The application utilizes a Convolutional Neural Network (CNN), a type of deep learning model, to recognize handwritten numbers, offering users an innovative and engaging way to learn and practice number recognition.In the proposed application, users can draw numbers on their devices, and the system will immediately provide feedback regarding the accuracy of the drawn numbers. The CNN model will be trained on a comprehensive dataset of handwritten digits to ensure high accuracy in recognition. This real-time feedback loop is designed to help users learn the correct form of numbers while also introducing the foundational concepts of deep learning. The main objective of this application is to provide an accessible, interactive platform for learning number recognition, especially for novice learners who may be unfamiliar with basic concepts in machine learning and digital literacy. By integrating deep learning technology, the application not only supports the learning of number recognition but also serves as an introduction to artificial intelligence (AI) concepts in a practical, easy-to-understand format. Furthermore, the application is designed to be user-friendly, ensuring that it is suitable for a wide range of learners, including children and beginners. The application aims to combine the fundamental principles of deep learning with a practical, hands-on learning experience, fostering a deeper understanding of both number concepts and the potential of AI in everyday life.

Theresia Evy Yulianty Nadeak; Dewi Mustari; Retna Ningsih

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

The use of technology in education is essential, particularly in creating digital teaching materials. This Community Service (PKM) activity aimed to introduce teachers and educators to the process of creating e-modules using Canva, a user-friendly tool with templates, graphics, and features for designing interactive and visually engaging teaching materials. The training provided hands-on experience, enabling participants to create curriculum-aligned e-modules, enhancing both their teaching materials and student engagement. The goal was to equip educators with the skills to develop innovative, digital-friendly materials that cater to various learning styles. During the training, participants integrated multimedia elements like images, videos, and text to make the learning experience more interactive. Emphasis was placed on incorporating technology in both physical classrooms and online learning environments, improving the overall dynamic of lessons. The training also helped educators gain a deeper understanding of Canva as a versatile tool for educational purposes. Results showed significant improvement in participants' confidence and ability to use Canva effectively to create engaging and pedagogically sound materials. Many expressed that the skills gained would help them incorporate creative and interactive elements into their lessons, fostering a more dynamic learning environment. This PKM activity successfully empowered participants to enhance their digital competencies and adapt to the evolving educational landscape. It contributed to improving the quality of education, ensuring educators are better prepared to navigate the digital age and meet the needs of modern learners. Furthermore, the training emphasized continuous learning and adapting to new technological tools to improve teaching strategies and learning outcomes

Niska Kurnia Victoria; Endah Yuni Puspitasari; Arif Makhsun

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

This research aimed to examine the influence of service quality and System Information Assurance (SIA) on the interest in using digital wallets among Accounting students at Politeknik Negeri Lampung. A purposive sampling method was employed, with a sample of 102 respondents selected through the distribution of questionnaires to Accounting students at the institution. The study focused on understanding how service quality and the assurance of system information (SIA) impacted the adoption and usage of digital wallets, which are increasingly popular in modern financial transactions. The data was analyzed using IBM SPSS version 26, employing statistical tests to determine the strength and significance of the relationship between these variables. The results of the analysis indicate that both service quality and SIA significantly influence students’ interest in using digital wallets. Specifically, the study found that better service quality and higher assurance of system security contribute positively to the students’ trust and interest in utilizing digital wallet applications. These findings suggest that financial service providers should prioritize improving service quality and strengthening system security measures to attract younger users, especially in academic settings where digital wallet usage is becoming more prevalent. Additionally, this research emphasizes the importance of understanding the factors that drive digital wallet adoption, particularly in the context of higher education students, who are key early adopters of digital payment solutions. The study’s findings offer valuable insights for digital wallet providers, educators, and policymakers in shaping strategies to enhance the acceptance and use of digital wallets among students in academic environments.

Melda Agnes Manuhutu; Sherly Gaspersz; Lulu Jola Uktolseja; Citra Citra; Reva Reva

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This training activity on application development using the Thunkable platform was designed to enhance digital literacy, logical thinking skills, and strengthen the character of adolescents through a Project-Based Learning (PjBL) approach. In today’s digital age, digital literacy is an essential competency, and equipping young people with the ability to create meaningful technology empowers them to be not just users but also creators of impactful digital solutions. The training took place on May 17, 2025, at a member’s house from the GKI Kasih congregation in Perumnas, Sorong. It was attended by 20 participants aged between 12 and 17 years. The choice of a familiar and friendly setting was intended to create a comfortable and collaborative learning environment. The training materials were structured step-by-step, starting with an introduction to the Thunkable platform, user interface (UI) design, navigation logic development using visual block programming, and culminating in group presentations and reflections on the final projects. The project theme chosen for the training was "Prophets as Role Models," aimed at integrating spiritual values and character development into an educational digital application. Through this project, participants not only gained technical skills but also reflected on the moral and inspirational values of prophetic figures in the Christian faith. Evaluation results showed that the training had a significant positive impact. Participants demonstrated increased understanding of app development concepts, were able to explain their project workflows and features, and showed high levels of enthusiasm and creativity throughout the process. Furthermore, character values such as teamwork, responsibility, and a strong learning spirit were fostered. This initiative serves as a concrete example of how technology-based education can be effectively combined with character formation. It also provides a replicable training model for other communities, particularly for church-based youth development programs that aim to nurture digitally literate and morally grounded future generations.

Nanis Susanti; Enny Istanti

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the behavioral dynamics of Generation Z (Gen Z) toward digital culinary brands on TikTok, a platform increasingly central to youth consumer engagement. The research investigates how Gen Z interacts with, interprets, and forms relationships with culinary content in a digital environment shaped by algorithmic trends and participatory culture. Employing a qualitative phenomenological approach, data were collected through in-depth interviews with 12 Gen Z participants aged 18–24 years who actively engage with culinary brand content on TikTok. Additional data were obtained from observational analysis of brand-related content and user interactions on the platform. Thematic analysis revealed three core themes: emotional engagement with sensory-rich food content, digital consumption as identity performance, and expectations of brand authenticity and interactivity. Participants expressed strong affective responses to visually appealing and immersive content, linked their brand preferences to personal values and social identity, and favored brands that demonstrated responsiveness, humor, and human-like interaction. These findings highlight the role of TikTok not only as a marketing tool but as a cultural space where brand perception and loyalty are socially constructed. This study contributes to the theoretical understanding of consumer engagement by situating Gen Z’s behavior within a sociocultural and digital framework. Practically, it offers insights for culinary brands to develop more authentic, interactive, and value-driven content strategies. The findings also suggest implications for digital marketing policies and content regulation. Future research is recommended to explore cross-platform behaviors and cultural variations in digital brand engagement.

Galuh Aninditiyah; Galuh Aninditiyah; Ayu Miranti Kusumaningrum

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

Mohamad Sholahuddin; Putut Hadi Suprayitno; Lily Solichul Mukminah; Lambang Siswandi; Moh. Kamaluddin +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Community Service Activities were carried out in Mojosarirejo Village, Kemlagi District, Mojokerto Regency with the target of providing an understanding of Optimizing the Role of Community Participation in making Mojosarirejo Village Drug Free. Implementation of community service in Mojosarirejo Village with the main aim of providing education and literacy to the community about the dangers of drugs, as well as their bad effects on the human body, as well as criminal charges against users and dealers. This theme was chosen because drug trafficking in Mojosarirejo Village is very worrying. The circulation is massive and organized so that many village teenagers become drug users. The increasing distribution and use of drugs also has an impact on increasing crime rates. Preventive efforts in the form of early prevention need to be strengthened by involving the active participation of village communities, so that the space for drug trafficking can be narrowed. With the knowledge gained, the public can recognize and take preventive steps. Saving the younger generation from the influence of drugs is a form of effort to protect the nation's generation. The socialization carried out in Mojosarirejo Village, Kemlagi District, Mojokerto Regency, involved all elements of Village institutions, Youth Elements, Religious Leaders to work together and unite to eradicate drug trafficking.

Mawada Rahma Sari; Abdul Kahar; Femilia Zahra; Masruddin Masruddin

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the acceptance of the use of Online Single Submission (OSS) system technology in MSMEs in Biromaru District, Sigi Regency. Using a qualitative descriptive approach and a Technology Acceptance Model (TAM) framework, this study explores two main aspects: the perception of ease and usability of OSS systems. The data was collected through in-depth interviews with MSME actors. The results of the study show that the majority of MSME actors in Biromaru District have not used the OSS system independently due to low digital literacy, limited understanding of the OSS process, and dependence on third-party assistance. Thus, the successful implementation of the OSS system requires increased technical assistance, continuous socialization, and system improvements to be more user-friendly and adaptive to the conditions of MSME actors in the region.

Zuhrinal Nawawi; Luthfia Masfa Nur

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study uses a qualitative method to analyze content trend strategies in interactive digital marketing that contribute to building consumer loyalty. In today’s highly competitive digital era, companies are required to create strong engagement with consumers through digital platforms such as social media, websites, and applications. Content trends like storytelling, user-generated content, live streaming, and influencer usage have proven to attract audiences and encourage ongoing interaction. This research explores how these trends are applied by various brands and how consumers respond to these approaches over the long term. The findings show that message consistency, emotional value in content, and interactivity are key factors in forming emotional bonds that impact loyalty. Furthermore, two-way engagement between consumers and brands through comments, likes, and sharing features strengthens this relationship. By understanding consumer digital preferences and behaviors, content strategies can be dynamically adapted to maintain loyalty while expanding the relevant market reach.

Fatasya Adelia Shifarani; Agus Hariyanto

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.