Nopiana, Puspita Rama
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ANALISIS LIKUDITAS DAN PROFITABILITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT POS INDONESIA (PERSERO) Nopiana, Puspita Rama; Br Pinen, Fanny
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study were 1) the financial performance of PT Pos Indonesia (Persero) using liquidity analysis, 2) the financial performance of PT Pos Indonesia (Persero) using profitability analysis, 3) efforts to improve financial performance by PT Pos Indonesia (Persero). Results of the study 1) financial performance measured using liquidity analysis to: a) Current ratio has a percentage of 107.80%, this result is not good or illiquid, b) Cash ratio has a percentage of 85.97%, this result is good or illikuid c) Quick ratio percentage of 107.76% was also said to be good. 2) financial performance measured using profitability analysis results: a) Return On Assets (ROA) have a percentage of 3.80%, providing information that its financial performance does not efisien. b) Return On Equity (ROE) has a percentage of 20, 90%, explained in terms of financial performance ROE efficient. 3) efforts to improve the financial performance of the company in the form of: a) the increase in revenues from the fields of business, b) the achievement of the performance improvement company in a sustainable manner, c) maintain good corporate governance (GCG) according to standard best practice are guided by principles base, d) shaping the performance of cooperation, in which the Commissioner ensure thorough supervision over all activities of the company, helped by the role of the Audit Committee and Business Risk Management oversight Committee and Investment. e) Monitoring is always done the Board in monitoring the company's activities primarily on corporate social responsibility (CSR).
ANALISIS PERSEPSI KERUMITAN, KEMUDAHAN, KEGUNAAN DAN KEPUASAN WAJIB PAJAK TERHADAP FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASA SECARA ONLINE DAN REALTIME (KAJIAN STUDI EMPIRIS: KOTA BATAM) Nopiana, Puspita Rama; Yuliadi, Yuliadi
Aksara Public Vol 1 No 4 (2017): November (2017)
Publisher : EDUTECH CONSULTANT

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The purpose of this study is to analyze 1) perception of complexity, 2) perception of convenience, 3) perception of utility, 4) perception of service satisfaction 5) perception of complexity, ease, usefulness and satisfaction for taxpayers simultaneously to e-filing facilities as a means of delivery of SPT Online and Realtime Period in Batam City. Types of research and data collection methods that do with the survey method through questioner distributed to the respondent. The population in this study consists of taxpayers of individuals and entities residing in Batam City. The sample of this research is taxpayer in Batam City who reported SPT Masa through e-filing. The result of this research is 1) H1: shows that the perception of complexity does not have positive and significant relation for taxpayer to e-filing facility, 2) H2: shows that perception of ease does not have positive and significant relation for taxpayer to e-filing facility , 3) H3: shows that usability perception has positive and significant relation for taxpayer to e-filing facility, 4) H4: shows that perception of service satisfaction does not have positive and significant relation for taxpayer to e-filing facility 5) H5 : shows that the perception of complexity, ease, usefulness and satisfaction of service has a positive and significant simultaneous relationship for taxpayers to e-filing facility as a means of delivering online and realtime SPT in Batam City. Coefficient of determination equal to 50,9% and side 49,1% influenced by other factors