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PERAN APLIKASI CORETAX DALAM PENGELOLAAN PERUBAHAN STATUS WAJIB PAJAK PADA PROSES BISNIS REGISTRASI DI KPP PRATAMA MATARAM TIMUR Wardiningsih, Reny; Arfiani Ramadhan, Mentari; Adriani Auliana, Rini
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.442

Abstract

Changes in taxpayer status constitute an essential component of tax administration, as they directly affect the accuracy of taxpayer data and the quality of tax services. This study aims to analyze the role of the Coretax application in managing taxpayer status changes within the Registration Business Process at the East Mataram Primary Tax Office (KPP Pratama Mataram Timur). Coretax is an information system developed by the Directorate General of Taxes to support the automation and integration of tax administration processes, including taxpayer registration and data updates. This research employs a qualitative descriptive method, with data collected through observation, interviews with tax office personnel, and documentation studies. The results indicate that Coretax plays a strategic role in accelerating taxpayer data modification processes, enhancing information accuracy, and promoting transparency and accountability in service delivery. The system effectively minimizes manual errors and shortens service processing time, thereby improving the efficiency of registration officers’ workflow. Nonetheless, several challenges remain, including system capacity limitations, network disruptions, and the need to strengthen human resource competencies to optimize the use of system features. Overall, the application of Coretax has been shown to make a positive contribution to improving the quality of taxpayer registration processes at the East Mataram Tax Office. This study recommends improving technological infrastructure and providing technical training for personnel to maximize the comprehensive utilization of the Coretax system.
PENGARUH PRAKTISI MENGAJAR TERHADAP CAPAIAN PEMBELAJARAN PENGANTAR AKUNTANSI DAN INVESTASI PASAR MODAL Reny Wardiningsih; Lalu Andika Noviawan; Resty Yusnirmala Dewi; Khaerul Umam; Baiq Melyda Hasmi Aulia
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 2 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i2.4401

Abstract

This study focuses on analyzing the effect of the Practitioner Teaching Program on students’ learning outcomes in the courses of Introduction to Accounting and Capital Market Investment. The background of this research is based on the mismatch between graduates’ competencies and labor market demands, highlighting the need for more relevant and applicable learning approaches. This study employs a quantitative approach using a survey of 95 students selected through purposive sampling. Data were collected Likert-scale questionnaires and analyzed using simple linear regression with the assistance of SPSS software. The results indicate that practitioner involvement has a positive and significant effect on learning outcomes, with a significance value of 0.000 (<0.05) and a coefficient of determination (R²) of 0.778. Descriptively, the majority of students responded positively in terms of ease of understanding the material, learning interactivity, and relevance of the content to real-world practice. These findings suggest that practitioner involvement enhances the quality of learning, both cognitively and in terms of practical skills. The implications of this study emphasize the urgency of developing collaborative learning strategies between academics and practitioners in higher education.
Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Reny Wardiningsih
YASIN Vol 1 No 1 (2021): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.08 KB) | DOI: 10.58578/yasin.v1i1.203

Abstract

This study aims to determine the effect of operating cash flow on liquidity and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were manufacturing companies in 2015-2019, which amounted to 155 companies. The sampling technique used was purposive sampling technique so that a sample of 28 companies was obtained. The data analysis technique used simple linear regression analysis. Based on the results of the t-test with SPSS IBM 20, it was found that operating cash flow had no effect on liquidity as proxied by the Current Ratio (CR) because the t-count value was smaller than t-table (0.427 < 1.665) and significant value (0.670 > 0.05), and operating cash flow has an effect on profitability which is proxied by Return On Assets (ROA) because the value of t-count is greater than t-table (2.646 > 1.665) and significant value (0.010 < 0,05).
Analisis Pengembangan Usaha Mikro Kecil dan Menengah dalam Meningkatkan Kesejahteraan Masyarakat di Kecamatan Pujut Reny Wardiningsih
YASIN Vol 2 No 3 (2022): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.795 KB) | DOI: 10.58578/yasin.v2i3.419

Abstract

This study aims to determine the development and role of Micro, Small and Medium Enterprises (MSMEs) in improving the welfare of the community in Pujut District, Central Lombok Regency, NTB. This type of research is descriptive qualitative research. The population in this study were all MSMEs in Pujut District. The sampling technique used was random sampling. Data collection techniques using interviews and direct surveys and using secondary data such as literature, books, websites and others. The results of this study indicate that the development of MSMEs in Pujut sub-district has increased, especially after the establishment of the Mandalika circuit has had a tremendous impact and influence on the economic growth of Small and Medium Mikto Business actors. The role of MSMEs in Pujut sub-district can increase family economic income so that it can meet family needs, reduce unemployment and be able to give birth to new business actors. This indicates that MSMEs can improve the welfare of the community in Pujut sub-district.