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Peningkatan Literasi Perpajakan melalui Pelatihan Coretax bagi Tenaga Kependidikan Institut Bisnis dan Komunikasi Swadaya Atik Budi Paryanti; Solihin Solihin; Rina Pratiwi; Abdur Rahman Irsyadi
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Juni 2026
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v5i1.463

Abstract

Transformasi digital dalam administrasi perpajakan menjadi salah satu agenda penting dalam reformasi sistem perpajakan di Indonesia. Direktorat Jenderal Pajak telah mengembangkan berbagai sistem administrasi perpajakan digital, salah satunya adalah Core Tax Administration System (Coretax) yang bertujuan meningkatkan efisiensi layanan perpajakan serta memperkuat pengawasan berbasis data. Namun demikian, implementasi sistem perpajakan digital memerlukan kesiapan sumber daya manusia yang mampu memahami dan mengoperasikan sistem tersebut secara efektif. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital melalui pelatihan penggunaan sistem Coretax bagi tenaga kependidikan di Institut Bisnis dan Komunikasi Swadaya.  Jumlah peserta sebanyak 20 orang tenaga kependidikan.  Metode pelaksanaan kegiatan terdiri dari tahap persiapan, pelaksanaan pelatihan, dan evaluasi kegiatan. Metode pelatihan dilakukan melalui ceramah interaktif, demonstrasi sistem, praktik penggunaan Coretax, serta diskusi. Evaluasi kegiatan dilakukan menggunakan metode pre-test dan post-test serta kuesioner kepuasan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait sistem perpajakan digital dengan rata-rata nilai pre-test sebesar 52 meningkat menjadi 83 pada post-test. Selain itu, mayoritas peserta menyatakan bahwa pelatihan ini sangat bermanfaat dalam meningkatkan pemahaman mengenai sistem Coretax serta literasi perpajakan digital. Kegiatan ini menunjukkan bahwa pelatihan literasi perpajakan digital dapat menjadi strategi efektif dalam meningkatkan kapasitas sumber daya manusia dalam menghadapi transformasi digital administrasi perpajakan.
Leveraging Green Dynamic Capabilities in Developing Green Marketing Strategies to Explain Green Competitive Advantage Karsam Karsam; Solihin Solihin; Nadiah Binti Abdul Hamid
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3796

Abstract

Objective - In order to determine how a company's green dynamic capabilities interact with green marketing strategies to affect the degree of green competitive advantage in Indonesia's tourism and hospitality sector, this study looks at the resource-based view and dynamic capabilities theory in the context of the industry. Design/methodology/approach - Using multi-source data and three-wave time data from 322 respondents in the tourism industry to test the hypothesis. Findings - The study's findings show that all of the assumptions were supported, demonstrating the direct and indirect connections between green competitive advantage, green marketing tactics, and green dynamic capabilities. - For practitioners and policymakers looking to improve the competitive edge and sustainability performance of businesses in the quickly expanding tourist industry, this study provides insightful information.
Corporate Governance, Leverage, and Working Capital Turnover as Predictors of Financial Health in Indonesian Logistics and Transportation Companies Endang Mahpudin; Solihin Solihin; Karsam Karsam
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 4 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i4.471

Abstract

Background: Financial vulnerability remains important in capital-intensive logistics and transportation companies during periods of disruption and recovery. Objective: This study examines the associations of leverage, Working Capital Turnover, and institutional ownership, used as a corporate governance proxy, with the financial health of Indonesian logistics and transportation companies listed on the Indonesia Stock Exchange. Methods: A balanced panel of 75 firm-year observations from 15 companies during 2020–2024 was analyzed using Pooled OLS, Fixed Effects, and Random Effects estimators. Model selection was guided by the Chow, Breusch–Pagan Lagrange multiplier, and Hausman tests. Results: The Random Effects model was selected. Leverage was not significantly associated with the Altman Z-Score (β = 1.32, p = 0.294), so H1 was not supported. Working Capital Turnover had a significant negative association (β = −0.076, p = 0.021); because this direction contradicted the positive hypothesis and the ratio contained extreme values linked to negative working capital, H2 was not supported. Institutional ownership had the strongest significant positive association among the predictors in the selected model (β = 25.60, p < 0.001), supporting H3. Conclusion: Institutional ownership is positively associated with financial health, while the WCTO result requires cautious interpretation because of its denominator structure and overlap between the predictors and components of the Altman Z-Score.