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Action Research Literate (ARL)
Published by Ridwan Institute
ISSN : 26139898     EISSN : 28086988     DOI : https://doi.org/10.46799
Core Subject : Education, Social,
Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences
Action Research Literate is a scientific journal in the form of research and can be accessed openly. This journal is published biannual by Syntax Corporation Indonesia. Development of the company make the this Journal is transferred management to the Ridwan Institute which became the part of of Syntax Corporation Indonesia. Action Research Literate provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be empirically examined. This journal publishes research articles covering multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 9 No. 12 (2025): Action Research Literate" : 6 Documents clear
Implementation Digital Financial Technology in Supporting Financial Inclusion in CSR Fund Management in Pulau Ketam Conservation Area, Kuala Perlis Malaysia Macia Sari, Maya; Ilmi Faried, Annisa; Fadhilah Sianipar, Hikmatul; Aini Binti Ibrahim, Ros; Nuraisyah, Julia
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3071

Abstract

This community service program aims to implement digital finance technology as an effort to strengthen financial inclusion in the management of Corporate Social Responsibility (CSR) funds within the Pulau Ketam Conservation Area, Kuala Perlis, Malaysia. The collaboration between Panca Budi Development University (UNPAB) and Tuanku Syed Sirajuddin Polytechnic (PTSS) is designed to empower local communities through the integration of financial technology (FinTech) solutions. The program focuses on enhancing community capacity in financial literacy, increasing transparency in CSR fund management, and supporting sustainable conservation activities. By applying participatory methods, training, and mentoring, this program provides a platform for local stakeholders to adopt digital financial applications effectively. The outcomes of this initiative include the improvement of financial management skills, strengthened accountability in CSR fund utilization, and the promotion of financial inclusion among marginalized groups. This program demonstrates that FinTech can serve as a strategic tool for community empowerment, sustainable development, and cross-border academic collaboration.
Reinventing Central Tax Administration: a Systematic Literature Review on Digital Tax Transformation and Compliance Enhancement in 2020–2025 Rizkina, Miftha
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3072

Abstract

This study provides a systematic literature review of recent developments in central tax administration, with a specific focus on digital tax transformation, compliance enhancement, and policy reform during the period 2020–2025. The main objective of this research is to synthesize existing empirical and theoretical studies to identify key trends, challenges, and best practices in modern tax administration systems. The novelty of this paper lies in its integration of global tax digitalization trends with compliance behavior theory to propose a new conceptual framework, namely the Integrated Digital Compliance Model (IDCM). This model emphasizes the interaction between digital infrastructure, taxpayer behavior, regulatory enforcement, and institutional capacity. The review findings indicate that the implementation of digital tax ecosystems—such as e-filing, e-invoicing, real-time reporting systems, and AI-driven compliance monitoring—has significantly improved voluntary compliance, reduced tax evasion, and lowered administrative and compliance costs for both tax authorities and taxpayers. Furthermore, the study finds that technology-driven enforcement mechanisms enhance transparency, data accuracy, and risk-based audit effectiveness. However, challenges related to data security, digital inequality, and institutional readiness remain critical issues, particularly in developing countries. This study contributes to the tax administration literature by identifying existing research gaps and proposing future research agendas. The findings are expected to provide practical insights for policymakers and tax authorities in designing effective, inclusive, and sustainable digital tax reforms in both developing and developed economies.
Analisis Pendapatan Usaha Tani Kopi di Desa Sigarang-Garang Kecamatan Namanteran Kabupaten Karo Mahareni Br Sitepu, Sri
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3073

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial usahatani kopi, serta menguji pengaruh faktor produksi, yaitu Luas Lahan dan Produksi, secara parsial terhadap Pendapatan Bersih petani di Desa Sigarang-Garang, Kecamatan Namanteran, Kabupaten Karo. Penelitian menggunakan metode kuantitatif deskriptif dan inferensial, dengan sampel sebanyak 30 petani kopi yang dipilih menggunakan teknik purposive sampling. Analisis data yang digunakan meliputi statistik deskriptif, analisis R/C Ratio untuk kelayakan usaha, dan Regresi Linear Berganda.Hasil penelitian menunjukkan bahwa rata-rata Pendapatan Bersih petani adalah sekitar Rp 33.647.505 per tahun. Analisis kelayakan finansial menghasilkan rata-rata R/C Ratio sebesar 7,07, yang menegaskan bahwa usahatani kopi di lokasi penelitian berada dalam kategori sangat layak dan efisien secara ekonomi (R/C > 1). Hasil regresi menunjukkan bahwa model memiliki daya prediksi yang kuat dengan nilai R2 sebesar 80,3%. Secara parsial, Produksi (Kg/Tahun) terbukti berpengaruh sangat signifikan dan positif terhadap Pendapatan Bersih (Sig. 0,000), menggarisbawahi pentingnya upaya peningkatan produktivitas sebagai penentu utama pendapatan. Sementara itu, variabel Luas Lahan (Ha) ditemukan tidak berpengaruh signifikan terhadap Pendapatan Bersih (Sig. 0,587), mengindikasikan bahwa intensifikasi budidaya lebih penting daripada ekstensifikasi. Disarankan agar petani memperkuat kelembagaan dan meningkatkan nilai tambah produk guna memaksimalkan Pendapatan Bersih.
Exploration of the Potential of Local Cassava Genotypes to Support Food Security in the Highlands of Toba Regency Setiawan, Andi; Rosmayati, Rosmayati; Rahmawati, Nini
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3075

Abstract

One of the cassava-producing districts in the highlands topography is Toba Regency. Cassava plantation centres spread across Toba Regency are located in Laguboti District. Cassava land is starting to be displaced due to a lack of land management and processing. This study aims to enable the community to maximize the growth of cassava-based on different genotypes and land use according to soil characteristics so as to increase the production of cassava as a food crop in Toba Regency, North Sumatra, Indonesia. The method is the determination of land units, observations of morphological characteristics of cassava, observations of land characteristics, and the collection and analysis of soil samples on cassava fields carried out in the laboratory. The results were 7 types of cassava diversity in Toba Regency with different morphological characters, namely Malaysia (G1), Siroti (G2), Simerah (G3), Sumedang (G4), Siputih (G5), Adira (G6) and UJ5. (G7). The distribution of pH and nutrient content in each cassava field with different genotypes in Laguboti District, Toba Regency is very varied. pH ranged from acid-neutral, Nitrogen ranged from 0.17% – 0.63%, Phosphorus ranged from 0.05% – 0.24%, and Potassium ranged from 0.04% – 0.27%. The altitude of the place ranges from 920-940 m asl.
Land Contour Analysis for the Planning of Al-Amin Living Lab and Industrial Park in Sampe Cita Village, Kutalimbaru District Harindra Syam, Fariz; Wisdianti, Dara; Dwi Ardianti, Syahna
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3076

Abstract

Land contour measurement is a fundamental step in the process of planning and designing areas, especially in integrated areas based on education, innovation, and eco-education tourism. This study aims to determine the topography of the Al-Amin Living Lab and Glugur Rimbun Industrial Park in Sampe Cita Village, Kutalimbaru District, as a base map for area design. The study used a descriptive-quantitative approach with geodetic GPS-based contour measurement techniques and a 20-meter grid method. The elevation data obtained was processed using Global Mapper software to produce a topographic map with a contour interval of 0.5 meters. The results of the study show that around 60% or ±12 hectares of the total land has relatively flat contours, especially in the west and south, while the other 40% or ±8 hectares has steep and ravine-like contours, predominantly in the east and north near the river. Land slope analysis confirmed these topographical variations and became an important basis for determining zoning, building placement, circulation routes, and land engineering strategies in the area design. This study produced the precision topographic maps needed for the master plan of the Al-Amin Living Lab and Industrial Park and supported the development of an area oriented towards sustainability and the integration of educational, economic, and environmental functions.
Debt Equity Ratio (DER) Analysis in Conventional Banks in Indonesia Dwilita, Handriyani
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3077

Abstract

This study aims to provide a descriptive overview of the Debt to Equity Ratio (DER) as an indicator of capital structure and leverage levels in conventional banks in Indonesia during the 2018–2024 period. Changes in global economic conditions, regulatory dynamics, and liquidity pressures and fund costs encourage the importance of evaluating the capital structure of national banks. DER is used as a measure of a bank's ability to balance its own debt and capital use, which has direct implications for risk, profitability, and financial stability. Using a descriptive research approach with secondary data from bank financial statements listed on the Indonesia Stock Exchange, this study processed the maximum, minimum, and average values of DER, as well as describing the pattern of leverage movements through annual charts. The results of the study show that in general, conventional Indonesian banks are in the healthy category with DER in the low to moderate range (0.03–13.42). Most banks consistently maintain DERs within safe limits, supported by strong capital and prudent risk management practices. The variation in the value of the DER such as a significant increase in BBTN or very low values in PNBN and BGTG reflects differences in funding strategies, capital pressures, and internal restructuring. These findings are in line with the international literature that confirms that an optimal capital structure strengthens banks' resilience to economic shocks. Overall, this study confirms that DER remains an important metric in assessing the leverage conditions, capital stability, and financial health of conventional banking in Indonesia.

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