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All Journal Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Mhd Dani Habra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Integrated Information System in Optimization of Public Services in The Regional Revenue Agency of Deli Serdang Nurhasanah Febriyanti Harahap; Rizka Khairunnisya Br Sinaga; Amelia Amelia; Siti Nurhaliza; Nurul Nazwa Ayu Malinda; Adrial Falahi; Mhd Dani Habra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.373

Abstract

This study analyzes the implementation of an integrated information system in public services at the Regional Revenue Agency (Bapenda) of Deli Serdang, particularly in the process of managing regional taxes. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the implementation of the integrated information system provides significant benefits in improving service efficiency, transparency, and taxpayer compliance. However, several challenges such as public digital literacy, data security, and resistance to change remain obstacles in its implementation. Therefore, solutions such as education, strengthening cybersecurity, and human resource training need to be applied to ensure the sustainability of this system. With continuous development, the integrated information system is expected to enhance the effectiveness of government administration and overall community welfare. The integrated information system implemented at Bapenda Deli Serdang also provides various conveniences, including integration with banks and financial institutions that accelerate the tax payment process and allow for real-time monitoring and evaluation of tax revenues. Additionally, the available digital public information services make it easier for the public to access information related to taxes and levies in a more transparent manner. Thus, the application of technology in this system not only increases efficiency but also contributes to improved tax compliance and the optimization of regional revenue.
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN BOSSDAK SPORT KECAMATAN PERCUT SEI TUAN DELI SERDANG SUMATERA UTARA Fiqri Hermawan; Toni Hidayat; Wan Dian Safina; Mhd Dani Habra
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6662

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap profitabilitas pada perusahaan Bossdak Sport yang berlokasi di Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Provinsi Sumatera Utara. Latar belakang penelitian ini didasari oleh fenomena meningkatnya total aset dan utang perusahaan dari tahun 2021 hingga 2024, namun tidak diikuti oleh peningkatan laba bersih, yang mengindikasikan adanya ketidakefisienan dalam pengelolaan struktur modal. Struktur modal dalam penelitian ini diukur melalui rasio Debt to Asset Ratio (DAR) dan Long Term Debt to Equity Ratio (LDER), sedangkan profitabilitas diukur dengan Return on Equity (ROE). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan selama periode 2021–2024. Teknik analisis data dilakukan menggunakan regresi linear sederhana dan uji parsial (uji t) untuk mengetahui pengaruh masing-masing variabel independen terhadap profitabilitas. Hasil penelitian menunjukkan bahwa secara parsial, baik DAR maupun LDER tidak berpengaruh signifikan terhadap ROE. Hal ini menunjukkan bahwa struktur modal belum memberikan kontribusi nyata terhadap peningkatan profitabilitas perusahaan. Oleh karena itu, perusahaan disarankan untuk mengevaluasi kembali komposisi pendanaannya guna menciptakan struktur modal yang lebih optimal dan efisien dalam mendukung kinerja keuangan jangka panjang.
Co-Authors Adrial Falahi Amelia Amelia Fiqri Hermawan Nurhasanah Febriyanti Harahap Nurul Nazwa Ayu Malinda Rizka Khairunnisya Br Sinaga Siti Nurhaliza Toni Hidayat Wan Dian Safina