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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 699 Documents
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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.
The Influence of Work Design and Discipline on the Performance of Non ASN Employees with Job Satisfaction as an Intervening Variable in the Protocol and Communication Section of The Leadership Regional Secretariat of Medan City Fithrya, Nita; Rahayu, Sri
Action Research Literate Vol. 10 No. 1 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i1.3080

Abstract

This study aims to analyze the influence of work design and work discipline on the performance of Non-ASN employees, with job satisfaction as an intervening variable, in the Protocol and Communication Section of the Medan City Regional Secretariat Leadership. The research was motivated by the phenomenon of suboptimal performance among Non-ASN employees, characterized by delays in completing tasks, low initiative, and declining job satisfaction due to disproportionate workloads and unclear task distribution. Using a quantitative approach with an explanatory research method, data were collected from all Non-ASN employees through a census sampling technique. Questionnaires were distributed, and data were analyzed using path analysis assisted by statistical software. The results revealed that work design and work discipline positively and significantly affect employee performance. Job satisfaction was also proven to play an intervening role, strengthening the influence of both work design and work discipline on performance. Specifically, work discipline (X2) positively affects job satisfaction (Z) with a path coefficient of 0.304 (p = 0.003) and employee performance (Y) with a coefficient of 0.254 (p = 0.005). Job satisfaction (Z) significantly affects employee performance (Y) with a coefficient of 1.075 (p = 0.001). Similarly, work design (X1) positively influences job satisfaction (Z) with a coefficient of 0.365 (p = 0.003) and performance (Y) with a coefficient of 0.288 (p = 0.001). Mediation analysis confirmed that job satisfaction significantly mediates the relationship between both work design and work discipline on performance (p < 0.05). These findings emphasize that effective work planning and disciplined behavior are essential to enhance job satisfaction and improve employee performance.
The Role of the Government Internal Supervisory Apparatus (APIP) in Improving the Quality of Local Government Financial Reports (a Case Study of the Tebing Tinggi City Inspectorate) Fajarwati, Meilisa; Maisyarah, Renny
Action Research Literate Vol. 10 No. 1 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i1.3081

Abstract

This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in improving the quality of local government financial reports at the Tebing Tinggi City Inspectorate. This type of research uses a qualitative approach with a case study method. This research informant numbered 7 people consisting of one structural official (Assistant Inspector of Government Affairs I), one middle auditor, one junior auditor, and four first auditors. Data collection techniques used in this study were interviews, observations, and documentation studies. The results of the study indicate that APIP plays an important role in improving the quality of financial reports through the implementation of financial report reviews, the implementation of the government internal control system (SPIP), and follow-up on audit recommendations. The increased role of APIP contributed to the acquisition of an unqualified opinion from the Supreme Audit Agency (BPK) consecutively for the past 7 years.
The Influence of Work Discipline and The Work Environment on Work Productivity with Motivation As A Moderating Variable on CV Requel HFS Medan Simanjuntak, Hendra Forwanto; Rahayu, Sri
Action Research Literate Vol. 10 No. 1 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i1.3083

Abstract

This study aims to analyze the influence of work discipline and work environment on employee work productivity with motivation as a moderating variable in CV Requel HFS Medan. The background of this research departs from the phenomenon of declining employee productivity which is characterized by delays in completing work, high attendance rates, and declining work morale in the company environment. The research method used is a quantitative method with a survey approach. Data was collected through a questionnaire distributed to all employees of CV Requel HFS Medan with a sample of 50 respondents determined using saturated sampling techniques. Data analysis is carried out with the help of SmartPLS software version 4.0. The results of the study show that work discipline has a positive and significant effect on work productivity, as well as the work environment has a positive influence on productivity. Meanwhile, motivation has been proven to be able to strengthen the relationship between work discipline and the work environment on employee work productivity. Work Discipline (X1) has a positive effect on Work Productivity (Y), with a path coefficient value (Original Sample column) of 0.891, and significantly, with a P-Values value = 0.000 (Accepted Hypothesis), with aModeration value of 1 (X1) has a positive effect on Work Productivity (Y) through Motivation (Z) as a moderating variable with a path coefficient value (Original Sample column) of 1.399, with a P-Values value = 0.000 (Hypothesis Accepted), eeffect Moderation 2 (X2) has a positive effect on Work Productivity (Y) through Motivation (Z) as a moderating variable with a path coefficient value (Original Sample column) of 1.297, with a value of P-Values = 0.000 (Accepted Hypothesis), the Work environment (X2) has a positive effect on Work Productivity (Y), with a path coefficient value (Original Sample column) of 0.955, with a value of P-Values = 0.000 (Accepted Hypothesis), mMotivation (Z) has a positive effect on Work Productivity (Y) with a path coefficient value (Original Sample column) of 0.917, with a P-Values value = 0.000 (Accepted Hypothesis). These findings indicate that the higher the level of discipline and the quality of the work environment, the more employee productivity will increase, especially if it is supported by high work motivation. This research is expected to be an input for the management of CV Requel HFS Medan in improving the performance and effectiveness of human resources through the management of discipline, work environment, and motivation on an ongoing basis.
nalysis of Work Motivation and Work Environment on the Performance of Civil Servants Who Mediated by Leadership Style at the Sub-District Office Medan Johor Lubis, Irwanda Akhiruddin; Rahayu, Sri
Action Research Literate Vol. 10 No. 1 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i1.3086

Abstract

This research aims to examine how the work environment and employee motivation affect the performance of PNS at the Medan Johor Sub-district Office, with leadership style serving as a significant mediator. The study was conducted because of the notice of poor employee performance, which seems to arise from a lack of motivation, an uncomfortable work environment, and irregular leadership practices. A numerical approach was used, involving surveys that included all employees in the civil service at the office. To evaluate both the direct and indirect impacts, the PLS approach was utilized on the survey data. The results show that both the work environment and employee motivation have a notable and beneficial impact on performance. The research demonstrated that strong leadership serves as a mediator in the relationship among job motivation, the workplace environment, and performance, thereby improving the positive impacts of these factors. The leadership style (Z) has a positive impact on performance (Y), represented by a coefficient of 1. 522 and a P-value of 0. Additionally, the workplace environment (X2) has a beneficial effect on performance (Y), reflected by a coefficient of 1. 445 and a P-value of zero. Additionally, leadership style (Z) acts as a mediator between the work environment (X2) and performance (Y), indicated by a coefficient of 0. 163 and a P-value of zero. 017. Job motivation (X1) has a direct impact on performance (Y), with a coefficient of 0. A score of 173 and a P-value of 0. 002 also influences performance in an indirect manner via leadership style (Z), which has a coefficient of 0. 473 and a P-value of 0. These results underscore the necessity for leaders to offer sufficient support to foster an effective work atmosphere and motivate government employees at the sub-district level to improve their performance.

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