Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Bisnis dan Kewirausahaan
Fitri Indah Sari
STIE YPUP Makassar
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
RESTRUKTURISASI HUTANG DAN KINERJA KEUANGAN DENGAN PENDEKATAN ANALISIS DISKRIMINAN Fitri Indah Sari
Jurnal Bisnis dan Kewirausahaan Vol. 6 No. 2 (2017): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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

Abstract

This study aims to evaluate the restructuring of the company in an effort to improve the company's financial performance and to find out how the financial performance MNO (Persero) after restructuring. This study uses qualitative descriptive analysis and financial statement analysis method to measure a company's financial performance over the last five years (2009-2014). Initially analyzed descriptively, it is intended to explain the phenomena that occur in PT MNO Makassar, further financial analysis is intended to measure capital structure and financial performance of companies, using financial ratios that are relevant, then do a comparative analysis, in it is being compared is between financial performance before restructuring and financial performance after the debt restructuring is done. The results showed that before the restructuring was held in the year 2009-2014, the company's financial performance looks very bad, which is marked by several indicators ratio experienced a sharp decline and even negative. But once held the restructuring, (2013-2014) began to increase slightly although the increase is not able to guarantee safe for creditors and owners of the company. Thus, it can be said that the restructuring undertaken by PT MNO to debt management company in 2013, has a positive influence on the financial performance of the company.
The Effect of Coretax System on Public Financial Performance in Indonesia Sulkipli Sulkipli; Ramlah Ramlah; Halida Sasmita; Nur Aida; Fitri Indah Sari
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.
Co-Authors Halida Sasmita Nur Aida Ramlah Ramlah Sulkipli Sulkipli