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Ruslaini Ruslaini

2 papers indexed here

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Open access Sep 2026

Determinan Tarif Pajak Efektif pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025

Taxes remain a primary source of state revenue, yet makanan dan minuman companies often manage tax burdens through internal financial policies, which may be reflected in the Effective Tax Rate (ETR). Prior studies on the determinants of ETR remain inconsistent and have rarely examined Capital Structure (Debt to Equity...

Melvan Nisman Zega, Ruslaini Ruslaini, Ngadi Permana · 0 citations
Open access Aug 2026

Transforming Prospective Elementary Teachers' Social Studies Learning through Generative AI in the Digital Era

The rapid integration of Artificial Intelligence (AI) into higher education is transforming how prospective elementary school teachers access, interpret, and construct knowledge in Social Studies education. This study examines changes in learning patterns among prospective elementary school teachers in AI-supported Soc...

Ruslaini Ruslaini, Amir Mukhlis, Juwita Tindaon et al. · 0 citations

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