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All Journal Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER Nuansa Informatika Land Journal
Riani Tanjung
Universitas Logistik dan Bisnis Internasional
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : land journal

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LABA BERSIH, ARUS KAS OPERASI, DAN DIVIDEN KAS: BUKTI EMPIRIS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK BEI Nita Sintiani; Riani Tanjung
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4663

Abstract

The transportation and logistics sector is a key driver of Indonesia’s economic recovery, particularly in the post-pandemic period when the flow of goods and public mobility have intensified. Nevertheless, the distribution of cash dividends within this sector does not always align with the levels of net income and operating cash flow. According to financial theory, net income represents a firm’s overall financial performance, whereas operating cash flow reflects the availability of liquid funds for dividend payments. This study examines the influence of net income and operating cash flow on cash dividends in 17 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. The research adopts an associative quantitative approach using secondary data derived from published financial statements. Data analysis includes normality testing, correlation analysis, multiple linear regression, partial t-tests, simultaneous F-tests, and coefficient of determination analysis. The findings indicate that net income has a significant partial effect on cash dividends, while operating cash flow does not show a significant partial effect. However, both variables jointly exert a significant influence on cash dividend distribution.
EVALUASI IMPLEMENTASI CORETAX MENGGUNAKAN TRIANGULASI KUANTITATIF BERBASIS KUISIONER DAN ANALISIS SENTIMEN INDOBERT Riani Tanjung; Mohamad Nurkamal Fauzan; Jaka Maulana
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4754

Abstract

The digitalization of Indonesia’s tax administration through the CoreTax Administration System represents a strategic effort by the Directorate General of Taxes to enhance operational efficiency and taxpayer compliance. However, early implementation has faced various technical and administrative challenges, including server instability, longer processing times, and additional overtime for accountants and tax consultants. This study evaluates the effectiveness of CoreTax using a quantitative triangulation approach that integrates questionnaire data with IndoBERT-based sentiment analysis of 10,084 public tweets collected between December 2024 and March 2025. The Wilcoxon signed-rank test indicates a significant decrease in SPT reporting efficiency and an increase in overtime during the transition phase. Sentiment analysis results show a dominant 64.7% negative sentiment that gradually declined over time, reflecting users’ adaptation to the new system. The IndoBERT classification model achieved 91.7% accuracy and a 0.903 macro-F1 score, confirming strong model reliability. Integration of both datasets reveals a consistent interpretation that CoreTax performance improves after initial adjustment. These findings highlight the importance of system quality enhancement and continuous sentiment monitoring to ensure sustainable digital tax adoption in Indonesia.
Co-Authors Christine Riani Elisabeth Desta Alya Putri Maulana, Jaka Mohamad Nurkamal Fauzan Nita Sintiani Sundari, Rima Surya Ramadhan Noor