Publication Search

79,575 articles from 739 journals · 2,111 citations tracked

Showing 1-20 of 1,150

Analytics

Farchatul Hudayah; Slamet Wiyono; Zaenul Arif

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

Andriyanti, Aulidina Dwi Nur; Aulia, Masyitah

Journal of Technology and Science 2026 Fakultas Sains dan Teknologi, Universitas Teknologi Surabaya

concern for pet owners. Consequently, cat owners seek equipment that can support and simplify their daily pet care activities. However, the busy schedules of many cat owners often make it difficult for them to provide consistent care, raising concerns about the neglect of their pets. To address this issue, this study developed an automatic cat feeding system for a cat enclosure using an experimental research method. The proposed system utilizes a load cell sensor, a Real-Time Clock (RTC), a servo motor, and an ATmega16 microcontroller. The load cell sensor is employed to determine the appropriate food portion based on the cat's nutritional requirements, while the RTC controls the feeding schedule by dispensing food twice a day at predetermined times. The experimental results demonstrate that the system was successfully implemented, with the load cell measurement exhibiting an error rate of 10.71% relative to the predefined set point. Furthermore, the servo motor effectively controlled the valve mechanism, achieving a maximum opening angle of 85 degrees. Overall, the developed system performed reliably and met the expected operational objectives..

Dwi Arief Rahman; DMuhammad Yasin

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

Siti Andriani; Ade Kemala Jaya

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Pratidina Trihuningsih; Liliana Muliastuti; Siti Ansoriyah

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Language errors in public spaces are still frequently found in various media, such as signboards, banners, billboards, and posters. This phenomenon not only indicates a deviation from standard Indonesian language rules but also has the potential to influence how people understand and use language. This study aims to describe the forms of language errors in public spaces, analyze them from a critical linguistic perspective, and identify their implications for public literacy. The method used is descriptive qualitative research with a critical linguistic analysis approach. Data in the form of examples of language use in public spaces are analyzed based on aspects of spelling, diction, and sentence structure, then interpreted in relation to the social practices and ideologies that underlie them. The results of the study indicate that the dominant language errors include spelling errors, inappropriate word choice, and the use of ineffective sentence structures. From a critical linguistic perspective, these errors are not only caused by a lack of mastery of language rules but are also influenced by social habits, the reproduction of deviant language practices, and the tendency to use foreign languages ​​to construct a certain image. These findings indicate that repeated exposure to language that does not conform to rules can affect the quality of public literacy. Therefore, it is necessary to strengthen critical literacy and increase language awareness so that society is able to use and evaluate language more appropriately and responsibly.

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Nunung Setiyawati; Edy Susena

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

Fischa Deanita Mabilaka; Rizky Parlika

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of information technology has brought major changes in government agencies managing data and information, including in the KPKNL office. Asset data management that is still done manually often causes various obstacles, such as recording errors, delays in preparing reports, and difficulties in data validation. These conditions can affect the effectiveness and efficiency of the ongoing administrative process. The development of this system is carried out by designing using UML, designing databases with ERD, and implementing web applications. The main features included in this web system are asset data, activity logs, asset monitoring, and asset reports. This web-based system makes it easier to manage asset data in the office at KPKNL. This improves employee work efficiency, reduces recording errors, and makes it easier for users to access information. With this web application, the asset data collection process runs faster, more integrated, and very well documented.

Hossain, Md. Safaet; Sakib, Mohammad Shakibul Hasan; Shis, Md. Rayhan Ahmed; Ahmed, Sakib; Fudail, Md.

TechComp Innovations: Journal of Computer Science and Technology 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

Modern food supply chains, particularly those involving essential commodities like rice, often suffer from major challenges such as product fraud, inefficient record-keeping, and a lack of consumer trust. Traditional centralized systems are prone to data tampering, limited transparency, and poor traceability, making it difficult to verify the authenticity and origin of goods. To address these issues, our research introduces TraceRoot, a blockchain-based traceability framework designed to enhance transparency, accountability, and trust in agricultural supply chains.TraceRoot leverages the immutability and decentralization of blockchain technology to maintain a secure, distributed ledger that records every transaction and movement of goods across the supply chain. Each stakeholder including farmers, distributors, retailers, and consumers has role-based access to authenticated data through a user-friendly interface. The framework integrates smart contracts to automate transactions and digital signatures to verify the integrity of the data being uploaded, minimizing the risk of human error or manipulation

Muhammad Khatami; Sastika Amalia; Nahdah Fadhilah; Li Idi'il Fitri; Muhammad Syahril

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

This study aims to analyze demand patterns and determine the most accurate forecasting method for the Kawachi KL 6167 A+ Emergency Lamp product to support inventory control decision-making. The data used in this study consist of product demand over 12 periods, showing an increasing trend with slight fluctuations in certain periods. The forecasting methods applied in this research include the Linear Trend Method, Quadratic Trend Method, and Moving Average (MA), while forecasting accuracy was evaluated using Mean Squared Error (MSE). The results indicate that the linear trend method provides a more suitable forecasting model compared to the quadratic trend method. The MSE value of the linear method is 69.31, whereas the quadratic method produces an MSE of 81.50, indicating that the linear method is more accurate due to its lower forecasting error. In addition, a 3-period Moving Average (MA) method was applied to forecast demand from period 13 to period 24. The forecasting results show that demand tends to stabilize within the range of 276–277 units, with the forecast for period 24 reaching 276.66 units, rounded to 277 units. Based on the findings, it can be concluded that the demand pattern for the Kawachi KL 6167 A+ Emergency Lamp demonstrates a relatively stable upward trend, making the linear trend method the most appropriate forecasting approach for predicting future demand. These forecasting results are expected to serve as a reference for companies in optimizing inventory planning to minimize the risks of stock shortages and overstocking.

Ma’rifatu Khirzah; Eko Budihartono; Zaenul Arif

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Teacher performance evaluation is a crucial factor in improving educational quality, but many schools still conduct it manually and subjectively, resulting in less transparent, time‑consuming, and error‑prone outcomes. This study aims to design and develop a web‑based decision support system using the Simple Additive Weighting (SAW) method for selecting the best teacher at MTs Mambaul Ulum. The system was developed using the Waterfall model with the Laravel 12 framework and MySQL database, incorporating two evaluator roles: the principal (assessing 5 criteria: teaching hours, responsibility, mastery of material, personality, and attendance) and the vice principal (assessing 4 criteria excluding personality). Data were collected through observation, interviews, and document review. System testing employed Black Box Testing and accuracy validation by comparing system outputs with manual Excel calculations. The results show that the SAW method effectively ranks teachers objectively, with Kusyanti achieving the highest score of 0.9450. The system attained 100% accuracy, as no difference was found between manual and system calculations. Moreover, the system reduced evaluation time from days to seconds and provides well‑documented results, thus supporting more transparent and accountable decision‑making. Therefore, this system proves to be reliable, objective, and efficient in assisting school administrators in evaluating teacher performance in a structured and fair manner.

Maria Imaculata Inriani; Yohanes Suban Belutowe; Meliana O. Meo

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The rapid advancement of information and communication technology has increased the need for data security and confidentiality in digital information exchange. Various threats, such as eavesdropping, data theft, and information manipulation, require effective security methods capable of protecting message content without attracting unauthorized attention. One of the techniques used to address this issue is steganography, which conceals secret information within digital media so that the existence of the message remains undetectable. This study aims to implement the Least Significant Bit (LSB) method on digital facial images as a medium for embedding secret messages and to evaluate the quality of the resulting stego images. The system was developed using the Python programming language with a Tkinter-based graphical user interface to facilitate the processes of message embedding and extraction. Prior to embedding, the secret message was secured using an XOR encryption operation with a specific key. The embedding process was performed by modifying the least significant bits of image pixels, resulting in minimal visual distortion. Experimental results indicate that the LSB method successfully conceals secret messages while maintaining the visual quality of the cover image. The evaluation produced low Mean Squared Error (MSE) values and Peak Signal-to-Noise Ratio (PSNR) values exceeding 85 dB, indicating a very high similarity between the original and stego images. Furthermore, the hidden message could be accurately extracted using the correct key, provided that the image had not undergone compression or manipulation. Therefore, the LSB-based steganography approach on digital facial images is proven to be an effective method for enhancing information security and confidentiality.

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of the Open Unemployment Rate (OUR), Human Development Index (HDI), and zakat on poverty in Mandailing Natal Regency. The study employed a quantitative approach using the Vector Error Correction Model (VECM) based on quarterly secondary data from 2015 to 2025. The analytical procedures included stationarity testing, optimal lag selection, Johansen cointegration testing, VECM estimation, Granger causality testing, as well as Impulse Response Function (IRF) and Variance Decomposition (VD) analyses. The findings indicate that all variables were stationary at the second difference level, with an optimal lag length of four, and exhibited a long-run cointegration relationship. The VECM estimation reveals that, in the long run, the Open Unemployment Rate has a positive and significant effect on poverty, while zakat has a negative and significant effect in reducing poverty. In contrast, the Human Development Index does not significantly affect poverty, which may be explained by the presence of a development time lag and employment mismatch between workforce competencies and labor market demands. The Granger causality test indicates a one-way causal relationship from the Open Unemployment Rate to the Human Development Index. Furthermore, the Variance Decomposition analysis shows that poverty variation is predominantly explained by its own shocks (96.25%), reflecting the persistence of structural poverty. Therefore, policy synergy through employment expansion and the optimization of productive zakat programs based on business empowerment is recommended to accelerate poverty alleviation in Mandailing Natal Regency.

Hanifah Khoirurizkyah Pertiwi Abidin; Ifan Hafiz Adyanto; Wandi Erniaman Ziliwu

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

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Faizatul Khoiriyah; Miftahul Jennah; Nanda Berlian Dwi Maulita; Mohamad Afrizal

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The aim of this study is to describe the ineffectiveness of sentences in reports on celebrity infidelity in the DetikHot section of the Detik.com online media. The study uses a qualitative approach with a descriptive method because it focuses on analysing linguistic phenomena in news texts. The data source for the study was the sentences in the news articles about celebrity infidelity, which were selected using the purposive sampling technique. Data were collected using the documentation method by reading, noting and classifying data based on the criteria for effective sentences. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The results of the study show that there is still a lot of ineffective language use in DetikHot reports, such as wordiness in the phrase 'Masalah yang menyeret nama selebgram Azizah Salsha masih terus bergulir', unclear sentence structure in the phrase 'demi pengakuan suami selingkuh', and the use of non-standard words in the phrase 'bikin heboh'. It was also found that there was the use of illogical sentences and the incorrect choice of words, which caused the information to become ambiguous and less effective. The most common errors were wordiness and unclear sentence structure. This study shows that the quality of journalistic language in online media still needs to be improved to ensure that the information conveyed is clearer, more concise, logical, and easier for readers to understand.  

Tiara Sandari M; Maison, Maison; Ilham Falani

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Misconceptions on the topic of waves are a systemic problem in high school physics learning that requires a comprehensive diagnostic instrument. Conventional diagnostic instruments up to the four-tier generation have limitations in revealing the conceptual structure behind students' thinking errors. This study aims to develop a five-tier multi-representation diagnostic instrument on the topic of waves using the 4D model (Define, Design, Develop, Disseminate). The main innovation of this instrument lies in the integration of multi-representations (verbal, pictures, graphics, mathematical) in Tier 1 and the addition of a paraphrase tier (Tier 5) that asks students to rewrite their understanding in their own words. The development process includes needs analysis, designing a grid of 16 questions, validation by two experts, and a limited trial on 34 grade XI students of SMAN 13 Kota Jambi. The results of expert validation showed an average percentage of 91.25% (Very Good) from both validators. Content validity was met with a percentage of False Positive (FP) of 6.80% and False Negative (FN) of 4.41%, both below the 10% threshold. Construct validity was confirmed through a significant Product Moment correlation (r = 0.342–0.348; sig. < 0.05) and factor analysis with six significant factors (eigenvalue > 1). The instrument's reliability was high, with a Cronbach's Alpha of 0.726. This instrument is expected to help physics teachers diagnose students' misconceptions more precisely and thoroughly on the topic of waves.

Erwin Sya'ban Ardi Wibowo; Anthony Salim; Ernest Kusuma Dharma; Limas Putra; Hansen Nicholas +1 more

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

Alkhansa Auliya Dzakiyyah; Lusiana Lusiana; Rafie Rafie

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Concrete volume calculation is a crucial factor in preventing cost overruns when preparing the Budget Plan (RAB) for construction projects. In arch bridge projects, the complex structural geometry often makes conventional volume calculation methods complicated and prone to errors, particularly due to the geometric complexity of the arch beams. This study aims to analyze the comparison of concrete volume calculation results between the conventional method and the Building Information Modeling (BIM) method using Autodesk Revit in terms of cost-effectiveness. The case study was conducted on the Short Span II Pulau Balang Bridge Duplication Project in the Nusantara Capital City (IKN), Penajam Paser Utara Regency, East Kalimantan. The research objects include substructures (bore piles, pile caps, abutments, piers, and wing walls) and superstructures in the form of arch beams. The research method employs a quantitative approach by calculating concrete volumes conventionally using AutoCAD and Microsoft Excel, as well as calculating with BIM Autodesk Revit through three-dimensional modeling and Quantity Take-Off (QTO) exports. The results indicate that the BIM Autodesk Revit method generates a larger concrete volume compared to the conventional method, resulting in a higher total cost based on the BIM volume. The total cost for the conventional method amounted to IDR 142,613,245,996.12, while the BIM Autodesk Revit method amounted to IDR 143,127,208,186.60. These differences are influenced by the level of calculation detail, the simplification of shapes in the conventional method, and the precision of modeling in Autodesk Revit.

Winan Kristin Tambunan; Serly Veronica; Winestia Winestia; Candyce Candyce; Yohana Yemima Sihotang +1 more

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

Muhamad Ihsan Suzeta; Setiawan Assegaf; Joni Devitra

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The advancement of information technology has driven higher education institutions to manage their digital presence professionally, particularly through quality website management as a representation of institutional identity. Preliminary observations of the Universitas Graha Karya (UGK) website (ugk.ac.id) identified several issues, including inconsistent page layouts, inactive hyperlinks, and irregularly updated content. This study aims to analyze the quality of the UGK website based on three WebQual 4.0 dimensions—usability, information quality, and service interaction quality—and to determine improvement priorities using Importance Performance Analysis (IPA). A descriptive quantitative approach was employed, with data collected through questionnaires distributed to 308 active students selected via purposive sampling using the Slovin formula at a 5% margin of error. Data analysis included validity testing, reliability testing, WebQual 4.0 analysis, gap analysis, and IPA Cartesian diagram mapping. Results indicate negative grand mean gap values across all dimensions, with service interaction quality recording the largest gap (-0.16), followed by information quality and usability (both -0.01). IPA mapping identified five indicators in Quadrant I as the main improvement priorities: ease of menu navigation (U2), relevance of academic information (IQ2), clarity of information language (IQ4), website access security (SI1), and ease of contacting administrators (SI4). The study concludes that UGK's website quality has not fully met user expectations and requires structured, user-oriented improvements.