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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen JAB (Jurnal Akuntansi dan Bisnis) JAKPI Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Jurnal Audit, Pajak, Akuntansi Publik Aktivitas Jurnal Ilmiah Akuntansi
Arum, Mega
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Aerospace Engineering Humanities Computer Science & IT 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 Nursing Social Sciences Other

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Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Rika Deplyana; Arum, Mega
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2026): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v4i1.53543

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana Current Rasio (CR) dan Debt to Equity Ratio (͏DER) memengaruhi per͏tumbuhan laba. Fokus studi ini ialah pada perusahaan-perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024. Pe͏rtumbuhan laba digunakan sebagai indikator penting untuk menilai ki͏nerja keuangan Perusahaan. Dengan menganalisis rasio keuangan, penelitian ini memberikan pemahaman yang lebih mendalam tentang mengenai kondisi finansial dan kemampuan perusahaan dalam ͏mengelola keuangan ja͏ngka pendek maupun jangka panjang. Menggunakan pendekatan kuantitatif asosiatif, penelitian ini mengkaji seluruh perusahaan di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), dan dengan metode purposive sampling, diperoleh 10͏perusahaan sebagai sampel. Data diperoleh darilaporan keuangan perusahaan melalui situs resmi Bursa Efek Indonesia (BEI) dan ͏dian͏alisismenggunakanregresi linier berganda. Pengujian dilakukan melalui u͏ji a͏sumsi klasik, ͏uji t (͏parsial), uji f (simultan), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, Current Ratio (CR) tidak memberikan pengaruh signifikan terhadap pertumbuhan laba, seme͏ntaraDebt to Equity Ratio (DER) punya͏dampa͏k besar untuk kenaikan ͏laba. Secara silmultan, baik ͏Current Ratio (CR) dan Debt to Equity Ratio (DER) terbukti berpengaruh signifikan terhadap pertumbuhan ͏laba. Temuan ini menegaskan pentingnya struktur modal dalam mendoro͏ng pertumbuhan laba, meskipun likuiditas peru͏sahaan t͏ida͏k selalu menjadi faktor utama dalam meningkatkan laba.
Tax Administration Transformation through The Implementation of Coretax DJP in 2025 Judijanto, Loso; Arum, Mega; Kaswoto, Junet
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6705

Abstract

This study analyzes the transformation of tax administration through the implementation of the Core Tax Administration System (Coretax DJP) in Indonesia in 2025. The reform aims to integrate tax administration processes, improve service quality, and enhance administrative efficiency through digital transformation aligned with modern public sector governance. A quantitative research approach was employed using primary data collected from 125 community respondents who interact with tax administration services. Data were gathered through a structured questionnaire measured on a Likert scale and analyzed using SPSS version 25. Descriptive and inferential statistical analyses were conducted to examine perceptions of efficiency, ease of use, service quality, transparency, and overall satisfaction with Coretax DJP as a digital tax platform. The results indicate that the implementation of Coretax DJP has a positive and significant impact on tax administration transformation by simplifying processes and improving user experience. Perceived efficiency, service quality, ease of use, and transparency significantly influence overall user satisfaction, with efficiency emerging as the most dominant factor affecting public perceptions. The integrated digital system enables faster processing, better data management, and improved communication between taxpayers and tax authorities, contributing to increased trust in tax services. These findings provide empirical evidence that digital tax system integration can strengthen public sector performance and taxpayer engagement, while also highlighting the importance of continuous system refinement, digital literacy support, and responsive service mechanisms to ensure the sustainability and long-term effectiveness of tax administration reforms in Indonesia.
Co-Authors Abdurrohman, Abdurrohman Barus, Irwan Irawadi Denardo, Denardo Eko Sudarmanto Evianti, Dessy Fadilla Muhammad Mahdi Fitrianingsih, Dwi Hindayani, Novia Hindayani, Novia Judijanto, Loso Kaswoto, Junet Kurniawan , Hendra Lamsah, Lamsah Meiliyah Ariani, Meiliyah Nesti Hapsari Ningsih, Restia Nurhayadi, Willy Raden Mohamad Herdian Bhakti Rika Deplyana Risdiana, Seviani Riski Ulan Sari Sucihati, Sucihati Sugihyanto, Toto Suratminingsih, Suratminingsih Triatmaja, Muhammad Fithrayudi Utami, Mega Zulhawati