Article Per Year (5 Year)
p-Index From 2021 - 2026
3.993
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Ilomata International Journal of Management Edunomics Journal Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Edunomics Journal

 1 
Pengaruh Inventory Intensity, Thin Capitalization, Current Ratio dan Pemeriksaan Pajak Terhadap Tax Avoidance : Studi Empiris Pada Perusahaan Perdagangan Besar di Kantor Pelayanan Pajak Madya Banjarmasin Periode 2020 Muhammad Setiawan; Monica Rahardian Ary Helmina; Novita Weningtyas Respati
Edunomics Journal Vol. 5 No. 1 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v5i1.12225

Abstract

This study aims to obtain empirical evidence regarding the effect of inventory intensity, thin capitalization, current ratio and tax inpection on tax avoidance. The type of this research is associative research with a quantitative approach. The data used in this study is secondary data where the data is obtained from KPP Madya Banjarmasin. The dependent variable in this study is tax avoidance and the independent variable in this study is inventory intensity, thin capitalization, current ratio and tax inpection. The sample of this research is 81 large trading companies registered in KPP Madya Banjarmasin that have been selected using predetermined criteria. The analysis technique used in this research is multiple linier regression test. The results of this study indicate that inventory intensity, and tax inpection has positively affects on tax avoidance. Meanwhile, the current ratio does not affect tax avoidance
Pengaruh Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RBBR (Risk Based Bank Rating) dan Ukuran Bank Terhadap Pertumbuhan Laba Pada Bank Umum Konvensional Yang Terdaftar di BEI Periode 2018 – 2022 Dewi Ariyani Rahman; Novita Weningtyas Respati; Sarwani, Sarwani
Edunomics Journal Vol. 6 No. 1 (2025): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v6i1.18834

Abstract

This research aims to explain the influence of bank health levels using the RBBR (Risk Based Bank Rating) approach and bank size on profit growth in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2018 - 2022. The RBBR approach includes Risk Profile, Good Carporate Governance, Earnings, and Capital and Bank Size. The method used in this research is a quantitative method that uses secondary data with documentation studies in the form of conventional commercial bank financial reports which have been published on the Indonesia Stock Exchange website, namely www.idx.co.id, Financial Services Authority http://www.ojk. go.id, Bank Indonesia www.bi.go.id, and websites of related banks. The population in this research is all Conventional Commercial Banks listed on the Indonesia Stock Exchange. The sampling technique in this research used purposive sampling, so that a sample of 39 banks was obtained. This research uses multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) 26. The results of this research show that Risk Profile which is proxied by Non Performing Loans (NPL) has a significant negative effect on profit growth, Earnings which is proxied by Return On Assets (ROA), and Capital which is proxied by Capital Adequacy Ratio (CAR) has a significant positive effect on growth. profit, while Good Corporate Govenrnance (GCG) and bank Size have no effect on profit growth. Practically, this research is to provide information, references and consideration for Conventional Commercial Banks listed on the Indonesia Stock Exchange to be able to increase bank profit growth by paying attention to the bank's health level and bank size by determining policies, making strategies and planning. to continue to improve the quality of bank performance, which will have an impact on increased profit growth, so that it can provide value for investors or other stakeholders
Co-Authors ., Rusniati AA Sudharmawan, AA Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Dwi Perwita Sari Sutono Elvia Launa Faizah Naila Sofa Fatimah Fatimah Fatimah fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Hafizah, Nurul Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Nikki Lare Bagoes, Nikki Noor, Syamsu Rizal Rahmat Rinaldi Rusma Nailiah Rusniati Rusniati Sarwani Sarwani, Sarwani Sri Maryani Sri Maryani Sutomo, Ibnu Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari