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All Journal ACCOUNTABILITY Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ekonomi Bisnis Digital
Djaelani, Yustiana
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Economics, Econometrics & Finance Education Social Sciences Other

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APPLYING RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL (RGEC) METHOD TO PREDICT THE BANK HEALTH (CASE STUDY ON PT. BANK TABUNGAN NEGARA) Zainuddin, Zainuddin; Djaelani, Yustiana
ACCOUNTABILITY Vol 7, No 02 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24570.7.02.2018.16-32

Abstract

This study aimed to analyze the health of PT. Bank Tabungan Negara (Persero) Tbk over period of 2013 to 2017 RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). This research is quantitative descriptive method. The variables in this study include Risk Profile using the ratio of Non Performing Loans (NPLs) and loan to Deposits Ratio (LDR), GCG using Composite Rating GCG, Earnings use ratios Return on Assets (ROA) and Net Interest Margin (NIM) and Last Capital uses Adequacy Capital ratio (CAR). The results showed Bank BTN predicate healthy enough where banks are still quite capable of carrying out risk-based banking management well, so they deserve to be trusted community. However, the calculation of the proportion of Loan to Deposits Ratio (LDR) is below standard bank of Indonesia with the predicate less healthy.
Analisis Kontribusi Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Kota Sorong Tahun 2018-2021 Way, Fretelin R; Djaelani, Yustiana
Jurnal Ekonomi Bisnis Digital Vol 3 No 2 (2024): Artikel Riset Juli 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v3i2.353

Abstract

This study aims to find out how the contribution of advertisement tax, entertainment tax, hotel tax and land and building tax (PBB) to Local Own Revenue. The object of this research is Badan Pengelolaan Pajak dan Retribusi Daerah (BP2RD). The data used in this study are secondary data and primary data. The technique used in this research is document review by collecting documents related to this research, namely target data and realization of regional tax revenues and levies as well as regional income data. And the data obtained in this study by conducting interviews and direct observation at Badan Pengelolaan Pajak dan Retribusi Daerah (BP2RD). The results of this study indicate that based on the calculation of local tax contributions (advertisement tax, entertainment tax, hotel tax and land and building tax on regional income (PAD) from 2018-2021 in Sorong City, there are several criteria, namely very less, less and moderate. And it can be concluded that for levies that have the highest contribution value, namely in 2021, which is worth 5% and the lowest is in 2018 with a value of 1%.
EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES AGAINST LOCAL NATIVE INCOME OF TERNATE Zulkhaira, Ismiyati; Zainudin; Djaelani, Yustiana; Jeandry, Gregorius
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6428

Abstract

Tax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well.
Co-Authors Jeandry, Gregorius Way, Fretelin R Zainuddin Zainuddin Zainuddin, Zainuddin Zainudin Zulkhaira, Ismiyati