p-Index From 2021 - 2026
12.748
P-Index
This Author published in this journals
All Journal Katalogis BAHASANTODEA JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Profesi Kependidikan bionature Media Komunikasi Geografi Jurnal Kreatif Tadulako Online BUNGAMPUTI Jurnal Infinity Al-'Adalah Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Media Akademika Hukum Islam AKSIOMA: Jurnal Program Studi Pendidikan Matematika QUANTUM: Jurnal Inovasi Pendidikan Sains IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature BIOMA : Jurnal Biologi Makassar Jurnal Pertanian Terpadu SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Biologi Tropis Jurnal Pembelajaran Prospektif Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Preventif Journal JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Islamika : Jurnal Ilmu-Ilmu Keislaman JURNAL PENDIDIKAN TAMBUSAI MAJU : Jurnal Ilmiah Pendidikan Matematika Khatulistiwa: Journal of Islamic Studies JURNAL MANAJEMEN BISNIS Jambura Journal of Chemistry Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Techno-Fish Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Academy of Education Journal Delta: Jurnal Ilmiah Pendidikan Matematika Jurnal Akuntansi Kompetif JPMI (Jurnal Pembelajaran Matematika Inovatif) Health Information : Jurnal Penelitian International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Pembelajaran dan Biologi Nukleus El-Usrah: Jurnal Hukum Keluarga Journal of Applied Health Management and Technology JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Pendidikan dan Kewirausahaan Indonesian Journal of Global Health research TIN: TERAPAN INFORMATIKA NUSANTARA Mutawasith: Jurnal Hukum Islam Journal of Management - Small and Medium Enterprises (SME's) Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Bima Abdi: Jurnal Pengabdian Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Alauddin Scientific Journal Of Nursing (ASJN) Kognitif: Jurnal Riset HOTS Pendidikan Matematika Journal Peqguruang: Conference Series J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Begawe Teknologi Informasi Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Mauriduna : Journal of Islamic studies Chemistry Education Review Formosa Journal of Science and Technology (FJST) Prosiding Sesiomadika International Journal of Informatics, Economics, Management and Science CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Makara Journal of Science Journal of Law, Poliitic and Humanities Ash-Shahabah: Jurnal Pendidikan dan Studi Islam Optimal: Jurnal Ekonomi dan Manajemen La Ogi : English Language Journal Journal of Educational Research (JER) Journal of Comprehensive Islamic Studies (JOCIS) Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Geographica: Science and Education Journal Vertex Elektro Journal of Law, Education and Business Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bimbingan dan Konseling Pendidikan Islam Jurnal Laut Pulau Jurnal Sistem Informasi dan Manajemen Sipakaraya : Jurnal Pengabdian Masyarakat Advances in Management & Financial Reporting NALAR FIQH: Jurnal Hukum Islam Jurnal Infinity Media Penelitian dan Pengembangan Kesehatan Jurnal Pemikiran dan Pengembangan Pembelajaran Journal of Language Learning and Assessment Holistik Jurnal Kesehatan Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Educia Journal Bioma : Jurnal Biologi dan Pembelajaran Biologi Khazanah Journal: Economics, Muamalah dan Entrepreneurship SJME (Supremum Journal of Mathematics Education) PM360 Derajat
Claim Missing Document
Check
Articles

The Effect of Coretax System on Public Financial Performance in Indonesia Sulkipli, Sulkipli; Ramlah, Ramlah; Sasmita, Halida; Aida, Nur; Indah Sari, Fitri
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of the Core Tax Administration System (Coretax) on public financial performance in Indonesia. As part of Indonesia’s broader fiscal reform agenda, Coretax was introduced to modernize tax administration through system integration, digital automation, and enhanced compliance monitoring. Drawing on fiscal capacity theory and digital transformation frameworks, this research investigates whether the implementation of Coretax contributes to improvements in revenue mobilization, revenue effectiveness, and administrative efficiency. Using a quantitative explanatory design, the study analyzes secondary time-series data on tax revenue, cost of collection ratios, and revenue effectiveness indicators before and after system implementation. Regression analysis and difference-in-means testing are employed to assess the statistical significance of the reform’s impact. The findings indicate that Coretax implementation is positively and significantly associated with higher tax revenue realization, improved revenue effectiveness ratios, and reduced administrative cost ratios. Although minor transitional volatility is observed during the early phase of implementation, the overall results suggest that digital tax administration reform strengthens fiscal capacity and enhances public financial performance. This study contributes to the literature on public sector management and revenue administration reform by providing macro-level empirical evidence from an emerging economy context. The findings offer policy implications for governments seeking to improve fiscal sustainability through digital transformation in tax administration.
RED OCEAN VS BLUE OCEAN STRATEGY: COMPARATIVE ANALYSIS IN CREATING COMPETITIVE ADVANTAGE Ramlah, Ramlah; Hardianti, Titin; Rahmawati, Rahmawati; Awaluddin, Murtiadi; Sudirman, Sudirman
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.22157

Abstract

In an increasingly competitive business world, companies are required to innovate in order to maintain a competitive advantage. This article aims to analyze the comparison between Red Ocean and Blue Ocean strategies in creating competitive advantage. The research method used is a literature review, by collecting and analyzing related literature from various sources, including scientific journals and research reports. The results of the study indicate that the the Red Ocean Strategy focuses on competition in existing markets, encouraging companies to increase efficiency and product differentiation, but often traps them in price wars. In contrast, Blue Ocean Strategy offers an innovative approach by creating new market space that reduces the intensity of competition, allowing companies to build advantages that are difficult to imitate. Understanding these two strategies is important for determining strategic directions that are in accordance with dynamic market conditions. Keywords: Red Ocean Strategy; Blue Ocean Strategy; Competitive Advantage; Strategic Management
PENGARUH PENGGUNAAN METODE ROLE PLAYING TERHADAP HASIL BELAJAR PENDIDIKAN PANCASILA SISWA KELAS IV UPT SD NEGERI TALLANG-TALLANG KABUPATEN GOWA Ramlah, Ramlah; Pada, Amir; Abidah Idrus, Nur
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 1 (2026): Volume 11 No.1, Maret 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i1.40091

Abstract

This study aims to determine (1) an overview of the use of the Role-Playing learning method in Pancasila Education for Grade IV at UPT SD Negeri Tallang-tallang, Gowa Regency, (2) an overview of students' learning outcomes in Pancasila Education for Grade IV at UPT SD Negeri Tallang-tallang, Gowa Regency, and (3) the effect of using the Role-Playing method on the learning outcomes of Grade IV students in Pancasila Education at UPT SD Negeri Tallang-tallang, Gowa Regency. This type of research is a quasi-experimental study with a Nonequivalent Control Group Design. The research subjects consisted of two classes, namely Class IVA with 21 students as the experimental class, and Class IVB with 24 students as the control class. Research data were obtained through pre-tests, post-tests, and observations, then analyzed using descriptive and inferential statistics with the t test aided by SPSS software. The results of the study show that (1) the use of the Role Playing method over two meetings led to an improvement in teacher activities from a good category to a very good category, and student activities also increased from a sufficient category to a very good category during the learning process. (2) Students' learning outcomes in the Pancasila Education subject also improved, as evidenced by the post-test scores of the control class falling into the moderate category, while the post-test scores of the experimental class were in the very high category. (3) There is an effect of using the Role Playing method on the learning outcomes of Pancasila education for fourth-grade students at UPT SD Negeri Tallang-tallang, Gowa Regency, through an Independent Sample t-test using IBM SPSS Statistics, which shows a significance value of 0.001 < 0.05.
The Complex Interplay of Factors and Strategies on Second Language Acquisition Fitriady, Muh. Hasrun; Zalsabila, Riska Alifiah; Ramlah, Ramlah; Hayah, Lia Maisyaratul
Journal of Language Learning and Assessment Volume 3, Number 2, December 2025
Publisher : Naifaderu Cipta Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71194/jlla.v3i2.140

Abstract

Purpose This research paper aims to investigate the methods learners use to acquire second languages and the factors that affect Second Language Acquisition (SLA). Methodology The study collected data from two participants via semi-structured interviews: one via Zoom and the other face-to-face. Results/Findings The study found that SLA results from a combination of personal factors and environmental factors, which include age of acquisition, motivation, attitude, self-confidence, and anxiety, along with the teacher's role, technology use, social environment, and family support. Students utilized cognitive, metacognitive, social, and affective learning approaches that proved successful and appeared unique to them. Implication Research indicates that second language acquisition involves a complex and individualized process that demands contextually appropriate instruction along with emotional and social and technological assistance.
Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Co-Authors A Budiansyah A Halim A. We Tenri Fatimah Singkeruang Abadi, Agung Prasetyo Abd. Malik, Marwati Abdul Basith Abdul Hafid Abdul Wahab Abdullah, Astuti Abdullah, Muhammad Wahyuddin Abdullah, Nurfiana Abidah Idrus, Nur Achmad Ramadhan Achmad Rante Suparman, Achmad Rante Adriansyah Adriansyah Ady Jufri Adzahra, Regina Kartini Afriani Afriani Afrizarni, Lis Agnes Dyah Novitasari Lestari AGUNG LUKITO Agung Waluyo Agustin Tiwow Ahmad Mustafa Ahmad Syukri Al Idrus, Rahmi Hidayati Ali Hamzah AM, Asriati Amin, Yanuardi Amir Pada, Amir Amri, Yusrizal Andi Makkulawu Panyiwi Kessi andini, alya andini Anisa Anisa Anwar, Siti Adrianti Ardan, M. Ardiyanti, Yusi Arsyad Arsyad Ashar Ashar Asiyah, Asiyah Asmawar, Siti Astari, Besse Firanita Asyadi, Fitroh Aulia, Army Azizah, Rifca Farih Baan, Adriana Bulu Baddolo, Mas’ud BAKRI, aDZAN NOOR Barbara, Betrixia Bastiana Bastiana Bintang, Rini Sri Bustamin Bustamin Cahyaningrum, Widyastuti Charlina, Charlina Chatarina Umbul Wahyuni Damanik, Kevin Mile Damanik, Nurliana Danang Sri Hadmoko Deprian, Ivmal Devi Bunga Pagalla Dewi ANGGRAENI Diana Eka Pratiwi Diena San Fauziya, Diena San Dja’far, Halimah Eddy Soekendarsi Efyanti, Yasni Eko Hariyadi Eldin, Hasan Elka Fitri, Dwi Estandi, Amanda Berlian Desfi FA, Jalaluddin Fadly, Ftrya L Fahmi Makraja Faisal Faisal Fajri , Nova Faradita, Denissa Firmansyah, Ahmad Agung Fithria, Fithria Fitriady, Muh. Hasrun Fuad Rahman Gunawan Gunawan Gusman, Indra H., Muhammad Rizal Haeruddin Haeruddin Hafid, Wahida Ali Hairul Anam Hakim, Sufyan Hamdat, Aminuddin hanifah hanifah Hardianti, Titin Harleli, Harleli Hasbi Umar Hasidu, La Ode Abdul Fajar Haslan, M. Mabrur Hayah, Lia Maisyaratul Hermandra, Hermandra Hermanto Harun Herni Johan Hidayati, Nita Ichsan, Ita Rostia Idris Idris Idris, Nur Idil Fitri Ilham Antariksa Tasabaramo Ilham, Amar Muhammad Illy Yanti Imam Suhadi, Imam Indah Sari, Fitri Indrawati Indrawati Isdaryanti, Isdaryanti jafar, Maharani Jalaluddin Jalaluddin Julistiwa, Vanessa Rahmawati Junaid Junaid, Junaid Jusna Ahmad Kartika Indriani, Rafika khumairah, nurul Kossahdasabitah, Annisaa Krisnanto, Budhi Kurniati, Amelia Kurniawan, Desri Kurniawansyah, Edy Kurniayu Kambuno, Firsty L D Lawalata, Izaac Lawalata, Izaac L D Lebrina Ivantry Boikh Lidia, Besse Loka, Alda Fita Lutfi , Andi Lutfi, Andi Lutfi, Mukhtar M. Fahrul Husni M. Yogi Riyantama Isjoni Ma'ruf, Adnan Madrianah Maghfuri, Safiul Maharani, Aprilina Karyn Maharani, Desta Manda Sari, Nurfitri Maria, Novita Marni Pareallak, Marni Maryani Maryani Mashud, Mashud Masriany, Masriany Maula, Ripan Ihsan Meliyansyah, Putri Mentari, Theresia MGB, A. ilmadana Miftahuddin Miftahuddin Misbah, Sitti Rachmi MMSI Irfan ,S. Kom Mohammad Fatkhul Mubin, Mohammad Fatkhul Mohammad WIJAYA Mohammed Milad, Ashraf Jomah Mubarrak, Harris MUCHAMMAD FAIZIN Muchsiddin, Murdin Muchsidin, Feronica Fungky Muchsidin, Feronika Fungky Muhammad Aidil, Muhammad Muhammad Badaruddin Muhammad Irfan MUHAMMAD RIZAL Muhammad Yusri Bachtiar, Muhammad Yusri Muin, Nurfadillah Muis Muis, Muis Mukhlis Mukhlis Mukhlisa, Dian Munif Said Hassan, Munif Said Munir, Nurmaya Fitriani Munirah, Zahrahtun Murpratiwi, Santi Ika Murtiadi Awaluddin Murtihapsari . Mz, Mohd Khudry Namira, Namira Nasir, Yusrianto Natih, Ketut Karuni Nyanakumari Natsir, Sunarto Ni’matuljannah, Ni’matuljannah Nilfatri , Nilfatri Ningsi, Yustia Nisa, Novi Darojatun Nur Aida, Nur Nur Aisyah Nur Fatwa, Nur Nur, Iyan Rosita Dewi Nuraeni Saeni Nurdin Nurdin Nurhidayati Nurhidayati Nurkarantina, Nurkarantina Nurlita, Nurlita Nurmala, Ika Nurman Nurman Nurwijayanti Ovilia, Gladis Pananrang, Ayyub Daeng Panus, Panus Pitria, Ana Pratiwi AR, Dhita Prawira, Ilham Abdi Prio, Asminarsih Zainal Pristiya, Nika PUTRI WAHYUNI Putri, Roro Tri Juliastuti Kusuma Radiah Ilham Rafika Rafika Rahayuningsih, Sri Intan Rahmah, Mufti Hatur Rahmasari, Novia Rahmawati Gunar, Eka Rahmawati, Rahmawati Rahmayati Rahmayati, Rahmayati Ramadhan, Muhammad Alif Ratman Ratman Ratna Sari Ratnawati Ratnawati Resmi Resmi Retno Damayanti Soejoedono Riana, Nancy Risa Rukmana Riska Riska Rizal , Muhammad Rodiyani, Siti Roesdiana, Lessa Rosnaini Daga RR. Ella Evrita Hestiandari Rukmaningsih, Dewi Ruslan Ruslan Salam, Karta Negara Saleh, Andi Mulia Saleh, Oce tanah Salmiati Salmiati, Salmiati Sam Hermansyah Samalam, Abdul Gafar Samka, Samka Sapa, Nasrullah Bin Sari M, Fitri Indah Sasmita, Halida Satriani Satriani Selpia, Selpia Setiawan, M. Anggri Siti Gusti Ningrum, Siti Gusti Siti Saidah Sitti Habibah Soerachmad, yuliani Sohorah, Sitti Solly Aryza sri murtini . Sudak, Ramina Sudarmi Thalib Sudirman Sudirman Sudirman, Muh Sugiarti Sugiarti Sujatmiko Sujatmiko Sulehu, Marwa Sulkipli, Sulkipli Sumardi, Lalu Suryani Suryani Susilowati Susilowati Sutarjo Sutarjo Suwandaru, Rachman SY, Nursyamsi Syafwan Syafwan Syamsiara Nur Syamsiarna Nappu, Syamsiarna Taha, Ayu Nurhidaya Tahir, MUH Tasia, Tasia Tatag Yuli Eko Siswono Taufik Kurahman, Taufik Thomas Ari Wibowo Tomsio, Ismail Tri Wulandari Tuada, Rasydah Nur Turnip, Alpan Ucop Haroen Umar Yusuf Utami, Listia Utari, Dewi Wahyuningsih, Rossy Timur Wakhidah, Rida Luthfiana Wakhidah Warmi, Attin wati, Novika Wikanengsih Wikanengsih Wulandari, Kheizia Y. SONAFIST Yofita Sandra Yuliana Yuliana Yunianah, Yunianah Yuniar, Eriza Dwi Yunie Armiyati Yusneti, Yusneti Zalsabila, Riska Alifiah Zohra Hasyim, Zohra Zuhriya, Indah Aminatuz