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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Riset Terapan Akuntansi Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal Ilmiah Edunomika (JIE) Tangible Journal Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Economic Reviews Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi JER International Journal of Technology and Education Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Muliyani Mahmud
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS (CASE STUDY OF SAMSAT GORONTALO CITY) Esmelanda Diens; Hartati Tuli; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1576

Abstract

This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
IMPROVING ANALYSIS OF FINANCIAL DISTRESS USING THE SPRINGATE SCORE METHOD AT PT PERTAMINA PATRA NIAGA PERIOD 2019–2023 Salmi Qauly K. Pakaya; Sahmin Noholo; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1641

Abstract

This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Co-Authors Abdul Wahab Podungge Abdul, Deatry Nur Amalia Ardianah, Yuni Ayahu, Elsanti Bano, Firna Bilatula, Rahmawati Boby Rantow Payu Dahlan, Ince Sefrianti Dai, Raflina Yuniarti Danial, Hendra Pratama Dumbi, Nurfahtia Esmelanda Diens FAHREZAL ZUBEDI Ferra Meilisa Friska Talib Gaffar, Gaffar Hamzah, Wulandari M. Hapsa Yasin Harun Blongkod Helton Wira Nugraha R.A Umar Ibrahim, Sri Devianti Ince Sefrianti Dahlan Indra Wijaya Hamzah Isna Ahmad Kadir, Muhamad Taufik Karyono, Debi Koyansow, Novianita Lakisa, Fardin Latif, Nurcahyati Wahyuning Limbertus, Novita Anjelina Mahdalena Mahdalena Mantali, Merlin Mattoasi Mattoasi Mattoasi Maya Wulandari Iskandar Melia Nilawaty Yusuf Nina Atrina Kudusia Niswatin Novianty Djafri Nur Sabriani Kaaba Nur Syafira Aulia Fatihah Nurharyati Panigoro Nursela Koniyo Nur’Ain Husa Nur’azizah Bungalo Octavia Hulkiba Pani, Eka Ria Nazmi Panigoro, Nurhayati PURNAMASARI, PURNAMASARI Putri, Ani Rahmayana Rahmayana Rio Monoarfa Rizaldy Saputra Ahmad Sahmin Noholo Salmi Qauly K. Pakaya Sri Devianti Ibrahim Sri Hapsa Uge Sulistian Mangopa Talib, Friska Tiara Abdurahman Tilameo, Yuditia Tri Handayani Amaliah Tuli, Hartati William Indra S. Mooduto Yoesoef, Agustin Yuditia Tilameo Yulinda Djasman Lameo Yusuf, Sriwahyuning Zakir Gunibala Zulkifli Bokiu