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ANALISIS KESEHATAN BANK MENGGUNAKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL BANK PERKREDITAN RAKYAT Christrisia, Christrisia; Marlina Br. Purba, Neni
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine Bank Health Analysis Using Risk Profile, Good Corporate Governance, Earning and Capital Methods in Rural Credit Banks in Financial Services Authority in 2014-2018. This research uses qualitative approach, sources of documentation data and downloads from official website of Financial Services Authority. Type of data used is secondary data. Population in this study are 27 BPR in Batam City. Sampling was done by purposive sampling method so the samples obtained are 16 BPR. Analysis method used is risk profile measured by the ratio of Non Performing Loans, Good Corporate Government measured using managerial ownership. Earning measured by Return On Assets and Capital measured by Capital Adequacy Ratio. Based on results of analysis, this research shows that during 2014 to 2018 BPRs registered with Financial Service Authority Batam City get an average rating of 1 or very healthy. Non Performance Loan ratio calculation illustrates banks manage non-performing credit risk well. Good Corporate Governance evaluation shows that management of company has been running well. Return on Asset calculation shows ability of BPR to achieve high profits. Capital Adequacy Ratio calculations above minimum limit of Bank Indonesia are considered able to manage their capital.
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mainisa, Erni; Marlina Br. Purba, Neni
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this research is find out the analysis of effect of liquidity ratio (Current Ratio), profitability ratio (ROA) and inventory turnover to assess the value of company. In this study, data used are secondary data derived from company's financial statements, and used many as 17 companies out of 111 objects are retail trade, service, and investment companies listing on Indonesia Stock Exchange in the 2014-2018 period. Data collection techniques used in form of documentation techniques. Data processing technique used data processing with SPSS version 21. Data analysis method used multiple linear regression. Results of T test show that partially Current Ratio has a negative and significant effect on firm value, while ROA and inventory turnover have a positive and significant effect on firm value. Results of F test analysis indicate that variable Liquidity Ratio, Profitability and Inventory Turnover together have a significant effect on firm value.
PENGARUH TINGKAT PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Sutinah, Sutinah; Br. Purba, Neni Marlina
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study was to determine the effect of the level of understanding of taxpayers, the quality of tax service and tax sanctions on personal taxpayer compliance registered at the South Batam Pratama Tax Office. The method in sampling uses accidental sampling. The population in this study was 75,192 people and sampling using accidental sampling, so that a sample of 100 people was obtained. Types of data using primary data by distributing questionnaires. Data collection techniques using descriptive analiysis techniques, data quality test (validity and reliability tests), classical assumption tests (normality test, multicollinearity test and heterokedasticity test) and multiple linier analysis. While the hypothesis test used partial test, simultaneous test and coefficient of determination test. Partial test results the level of understanding of taxpayers has a significant effect on compliance with personal taxpayers. The quality of tax services has a significant effect on compliance with personal taxpayers. Tax sanctions have a significant effect on compliance with personal taxpayers. Simultaneous test results of tax compliance, tax service quality and tax sanctions simultaneously have a significant effect on taxpayer compliance. Determination test results obtained a value of 0,472 which means the level of tax compliance, tax service quality and tax sanctions influence 47,2% of personal taxpayer compliance, while the remaining 52,8% is influence by other variables outside this study.