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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pendidikan Akuntansi dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance JAZ: Jurnal Akuntansi Unihaz Competitive Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Locus Penelitian dan Pengabdian PUBLICA: Jurnal Pengabdian Masyarakat Land Journal Competitive
Maulana, Jaka
Universitas Logistik Dan Bisnis Internasional
Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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PENGARUH PENDAPATAN PREMI DAN BEBAN KLAIM TERHADAP LABA BERSIH PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) Jaka Maulana; Uswatun Hasanah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4648

Abstract

In an increasingly modern era like today, the role of insurance companies is increasigly important in maintaining economic stability and providing protection against risks for both individuals business entities and the government. The sustainability of insurance company operations is highly dependen ton the balance between the company’s two main financial components: premium income and claim expense. The fluctuations in the net profit of insurance businesses listed on the IDX (Indonesian Stock Exchange) serve as the backdrop for this study. The results of this study show that partially premium income has a significant positive effect on net profit, partially claims expenses has a significant negative effect on net profit. And simultaneously, premium income and claim expense have a significant effect on net profit.
EVALUASI IMPLEMENTASI CORETAX MENGGUNAKAN TRIANGULASI KUANTITATIF BERBASIS KUISIONER DAN ANALISIS SENTIMEN INDOBERT Riani Tanjung; Mohamad Nurkamal Fauzan; Jaka Maulana
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4754

Abstract

The digitalization of Indonesia’s tax administration through the CoreTax Administration System represents a strategic effort by the Directorate General of Taxes to enhance operational efficiency and taxpayer compliance. However, early implementation has faced various technical and administrative challenges, including server instability, longer processing times, and additional overtime for accountants and tax consultants. This study evaluates the effectiveness of CoreTax using a quantitative triangulation approach that integrates questionnaire data with IndoBERT-based sentiment analysis of 10,084 public tweets collected between December 2024 and March 2025. The Wilcoxon signed-rank test indicates a significant decrease in SPT reporting efficiency and an increase in overtime during the transition phase. Sentiment analysis results show a dominant 64.7% negative sentiment that gradually declined over time, reflecting users’ adaptation to the new system. The IndoBERT classification model achieved 91.7% accuracy and a 0.903 macro-F1 score, confirming strong model reliability. Integration of both datasets reveals a consistent interpretation that CoreTax performance improves after initial adjustment. These findings highlight the importance of system quality enhancement and continuous sentiment monitoring to ensure sustainable digital tax adoption in Indonesia.
Co-Authors Ade Pipit Fatmawati Ade Pipit Fatmawati Ade Pipit Fatmawati Ali Mohamad Rezza Anjelina Siregar Annisa Dwie Oktavianingrum Aura Ganesha Darul Difo Utama Dera Thorfiani Dera Thorfiani Dodi Permadi Gebi Gianita Mega Triana gugum Wirakanda Habibi, Roni Insani, Nabila Ramdhika Nurul Marismiati Marismiati Marismiati Marismiati Maulana, Dikdik Maulana, Yana Mohamad Nurkamal Fauzan Muhammad Rizal Satria, Muhammad Rizal Nabila Ananda Saputra Noneng Nurjanah Prabandari, Hanna Andrea Era Riani Tanjung Rohyana, Cahyat Roni Habibi Rukmi Juwita Sigalingging, Winata Prasetyo Suci Fika Widyana Suhartati Suhartati Suhartati Suhartati Sukwana, Nabila Alkautsaria Susanto, Dinka Mutiafany Uswatun Hasanah