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Author

Kartika Berliani

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Open access Aug 2026

Pengaruh Debt to Equity Ratio (DER), Sales growth (SG), dan Current Ratio (CR) terhadap Financial distress pada Perusahaan Subsektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia Periode 2018-2025

. This study aims to examine and analyze the effect of Debt to Equity Ratio (DER), Sales growth (SG), and Current Ratio (CR) on Financial distress, either partially or simultaneously, in textile and garment subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2025 period. This research uses...

Jesika Tampubolon, Salza Adzri Arismutia, Kartika Berliani et al. · 0 citations
Open access Oct 2026

Analisis Tantangan Pemungutan Pajak atas Ekonomi Digital di Indonesia dalam Perspektif Kepatuhan dan Regulasi

The rapid growth of the digital economy in Indonesia has significantly increased technology-based economic activities and created substantial opportunities to enhance state tax revenue. However, the borderless nature of digital transactions, relatively low taxpayer compliance, and regula tory frameworks that have not f...

Dewi Dewi, Kartika Berliani · 0 citations

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