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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 Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi JER International Journal of Business and Quality Research 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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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
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders) Mohune, Sesylia; Mahmud, Muliyani; Pilomonu, Mentari Rizki Sawitri
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2049

Abstract

The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
THE INFLUENCE OF FINANCIAL LITERACY AND BUSINESS CAPITAL ON THE SUSTAINABILITY OF WOMEN-OWNED MSMEs IN LIMBOTO SUBDISTRICT, GORONTALO REGENCY Permata, Mohamad Reyhan; Mahmud, Muliyani; Panigoro, Nurharyati; Danial, Hendra Pratama
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2389

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
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 Dirman, Dirman 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 Hiola, Yustina Ibrahim, Sri Devianti Ince Sefrianti Dahlan Indra Wijaya Hamzah Isna Ahmad Kadir, Muhamad Taufik Karyono, Debi Koyansow, Novianita Lakisa, Fardin Limbertus, Novita Anjelina Mahdalena Mahdalena Mantali, Merlin Mattoasi Mattoasi Mattoasi Maya Wulandari Iskandar Melia Mentari Rizki Sawitri Pilomonu Mohune, Sesylia Nilawaty Yusuf Nina Atrina Kudusia Niswatin Novianty Djafri Nur Sabriani Kaaba Nur Syafira Aulia Fatihah Nurcahyati Wahyuning Latif Nurharyati Panigoro Nursela Koniyo Nur’Ain Husa Nur’azizah Bungalo Octavia Hulkiba Padang, Rizqika Nur Annisa Pani, Eka Ria Nazmi Panigoro, Nurhayati Permata, Mohamad Reyhan 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