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All Journal Reflection: Education and Pedagogical Insights Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Sevendy, Tandy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Interconnection: An Economic Perspective Horizon

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Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Fransisca Hanita Rusgowanto Hadi, Syukri I Gusti Ayu Asri Pramesti Komardi, Dadi Meyer, Kaspar Nyoto Nyoto, Nyoto Rahman, Sarli Remy, Adrian Renaldo, Nicholas Sudarno Sudarno Suhardjo Suhardjo