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Djufri Rays Pattilouw
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Pusat Kajian Ekonomi Kepulauan dan Kemaritiman Fakultas Ekonomi dan Bisnis Universitas Pattimura Jl. Ir. M. Putuhena, Kampus Poka, Ambon, 97234, Maluku, Indonesia
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Equilibrium : Journal Of Economics and Development Studies
Published by Universitas Pattimura
ISSN : -     EISSN : 30264472     DOI : https://doi.org/10.30598/Equilibrium.2.2.168-183
Core Subject : Economy,
Economics, Econometrics & Finance
Equilibrium: Journal Of Economics And Development Studies merupakan jurnal ilmiah yang menerbitkan artikel konseptual dan penelitian terkait Bidang Ekonomi. Tujuan jurnal ini adalah untuk menyebarkan penelitian berkualitas tinggi tentang topik-topik tersebut. Secara khusus, hal ini mendorong publikasi karya ilmiah yang relevan untuk meningkatkan hubungan dan kegunaannya bagi penelitian dan kebijakan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 23 Documents
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INOVASI TEKNOLOGI ENTERPRISE RESOURCE PLANNING DALAM MENGOPTIMALKAN KOORDINASI RANTAI PASOK PERUSAHAAN RITEL Yuwono, Wisnu; Imas, Latifa Al Rosyidah; Riandi, Rafi Rizky; Ramadhana, Reva Sri; Sopyan, Sahda Fatonah Salsabila; Xian, Andy Chua Eng; Baihaqi, Ahmad Azka; Pasaribu, Yemima Natasha Pauline
Equilibrium: Journal of Economics and Development Studies Vol 3 No 1 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.3.1.228-235

Abstract

Perusahaan ritel di Indonesia menghadapi tantangan dalam mengelola rantai pasok yang kompleks, seperti keterlambatan pengiriman, ketidaksesuaian stok, dan ketidakterpaduan informasi antar departemen. Penelitian ini bertujuan untuk menganalisis peran inovasi dan sistem Enterprise Resource Planning (ERP) dalam meningkatkan koordinasi rantai pasok di perusahaan ritel dan mengidentifikasi faktor-faktor yang memengaruhi keberhasilan implementasi ERP. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi literatur dari berbagai jurnal akademik lima tahun terakhir yang relevan. Hasil penelitian menunjukkan bahwa ERP tidak hanya berfungsi sebagai alat pencatatan, tetapi juga sebagai platform strategis yang mengintegrasikan fungsi bisnis seperti pengadaan, pergudangan, distribusi, dan penjualan secara real-time. Namun, implementasi ERP juga menghadapi hambatan seperti resistensi karyawan dan kurangnya pelatihan. Rekomendasi dari penelitian ini adalah pentingnya keterlibatan manajemen, kesiapan sumber daya manusia, serta penyesuaian proses bisnis agar implementasi ERP dapat berjalan efektif dan mendukung efisiensi rantai pasok secara berkelanjutan.
PELUANG DAN TANTANGAN IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DALAM MENDORONG TRANSFORMASI LAYANAN PAJAK DI INDONESIA Wati, Rahma; Ashofi, Almanuri; Andriani, Feni
Equilibrium: Journal of Economics and Development Studies Vol 3 No 1 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.3.1.236-248

Abstract

The Core Tax Administration System (CTAS), launched in January 2024, marks a major step in Indonesia’s digital tax reform. This study examines its opportunities and challenges in transforming tax services. Using a qualitative approach through literature review and content analysis of secondary data, particularly media reports and public documents, the research finds that CTAS has strong potential to improve efficiency, transparency, and integration of tax administration. However, implementation has been hindered by technical disruptions, uneven infrastructure, limited human resource readiness, and low digital literacy among taxpayers. The accelerated rollout without extensive pilot testing also led to operational issues and declining user trust. To address these obstacles, the study highlights the need for continuous system evaluation, capacity building for tax officials, and comprehensive taxpayer education. Ensuring inclusiveness and reliability will be crucial for CTAS to function not only as a technological innovation but also as a foundation for sustainable tax service transformation.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TRANSFER PRICING: BUKTI DARI PERUSAHAAN SEKTOR ENERGI INDONESIA Sundari, B.; Prayoga, Rio Rivan
Equilibrium Journal of Economic and Development Studies Vol 3 No 1 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.3.1.249-259

Abstract

This study aims to analyze the factors that influence transfer pricing practices in Indonesian public energy companies during the period 2021–2024. The variables tested include taxes, leverage, foreign ownership, and foreign exchange rates, both partially and simultaneously. The research sample consists of 16 energy companies listed on the Indonesia Stock Exchange, resulting in 64 company-year observations. Data were obtained from annual reports and financial statements, then analyzed using panel data regression with EViews 12. The results show that taxes and exchange rates have a significant effect on transfer pricing practices, while leverage and foreign ownership have no significant effect. However, simultaneously, all independent variables were found to influence transfer pricing practices. These findings confirm the important role of tax policy and macroeconomic stability in controlling transfer pricing practices in the energy sector.

Page 3 of 3 | Total Record : 23

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