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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sebelas Maret Business Review Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam JRAP (Jurnal Riset Akuntansi dan Perpajakan) Madani: Multidisciplinary Scientific Journal Influence: International Journal of Science Review Journal of Islamic Economics and Finance Hipkin Journal of Educational Research E-Jurnal Akuntansi
Diah Amalia
Politeknik Negeri Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Rasio Biaya Operasional pada Pendapatan Operasional, Non-Performing Loan dan Loan to Deposit Ratio Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di BEI Ramadhan, Muhammad Zaki; Amalia, Diah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6556

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menemukan bukti empiris mengenai pengaruh rasio Biaya Operasional pada Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang bersumber dari Bursa Efek Indonesia (BEI). Objek penelitian yang digunakan adalah laporan keuangan tahunan perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022. Dengan menggunakan metode purposive sampling, jumlah objek penelitian yang ditemukan sebanyak 38 dengan 6 tahun pengamatan, sehingga total sampel yang diteliti pada penelitian ini berjumlah 228 sampel. Penelitian ini menggunakan analisis regresi linear berganda sebagai teknik analisis data. Hasil temuan menunjukkan bahwa tidak semua variabel independen yang diteliti berpengaruh terhadap ROA pada bank konvensional di Indonesia. Secara parsial BOPO dan NPL berpengaruh negatif signifikan terhadap ROA sedangkan LDR tidak berpengaruh positif terhadap ROA pada bank konvensional di Indonesia.
Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan WPOP di Kota Batam Arniati, Arniati; Kurniawan, Dedi; Lanniari HS, Rizki; Anjelina, Anjelina; Hasanah, Afriyanti; Darmawan, Arif; Irianto, Danar; Setiyanto, Adi Irawan; Amalia, Diah; Anggraini, Ria; Zelmiyanti, Riri; Utama, Doni Putra; Sabrina, Nova; Rahman, Fuad Arif
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.6679

Abstract

The Tax Volunteer Program is a concrete step in the dedication of the Batam State Polytechnic academic community to assist the role of the Directorate General of Taxes (DGT) in conducting tax education to increase taxpayer awareness and compliance. This program is also used as PBL which is required for D3 Accounting Study Program students and involves 5 courses in the 4th semester. Volunteers assist in reporting the Individual Annual Tax Return internally at the Batam State Polytechnic and external parties at the Regional Office of DGT Riau Islands as well as several companies cooperating with the Regional Office of DGT Riau Islands. In 2023, tax volunteers succeeded in assisting 808 Individual Taxpayers both from internal Polibatam and outside Polibatam parties. More than 87% of Individual Taxpayers who were assisted by tax volunteers felt the assistance provided by Polibatam Tax Volunteers was very useful and easy for Individual Taxpayers to understand so it could greatly assist Individual Taxpayers in reporting their tax obligations. Many Individual Taxpayers hope that this program can be carried out every year by increasing the skills and understanding of tax volunteers and improving the mechanism for implementing assistance by adding a short tutorial on reporting the Individual Annual Tax Return through e-Filing.
What Factors Influence The Profitability Of Firms In Indonesia? Evidence From The Industrial Firms Listed On The Indonesia Stock Exchange Lusiana Sartika; Diah Amalia
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p07

Abstract

The purpose of this study is to determine the effect of liquidity, interest coverage ratio, leverage, taxation aspects, non-debt tax shield, and asset tangibility on the profitability of industrial companies listed on the Indonesia Stock Exchange. This study employs a quantitative method, using the annual financial statements of industrial companies listed on the IDX as the object of study for the period from 2018 to 2022. The research sample employs a purposive sampling method, consisting of 185 participants. The study uses descriptive analysis and multiple linear regression. The results of the partial test study indicate that liquidity, leverage, and asset tangibility hurt profitability. The interest coverage ratio has a positive effect on profitability. Taxation aspects and Non-Debt Tax Shield do not effect profitability. The results of the simultaneous test indicate that liquidity, interest coverage ratio, leverage, taxation aspects, NDTS, and asset tangibility effect profitability.
Co-Authors Adi Irawan Setiyanto Afriyanti Hasanah Afriyanti, Nur Afipah Alfonsa Dian Sumarna Anjelina, Anjelina Arif Darmawan Aritonang, Agustinus Lambas Cardo arniati, arniati Azyan, Nayla Ikhsani Banu Failasuf Dedi Kurniawan Desyanti, Intan Doni Putra Utama Edi Suresman Fandy Bestario Harlan Febrina Wulandari FEBRINA WULANDARI Grace Oyeyemi Ogundajo Ine Azizah Irianto, Danar Jannah, Annisa I’zzatul Jawak, Elsa Ulina Jessica Olifia Lanniari HS, Rizki Lusiana Sartika Marischa, Naifa Nur Mayasari, Mega Monicha Dewi Anggraeni Muhammad Ramadhan Slamet Nabila, Sofa Naifa Nur Marischa Nanik Lestari Ningati, Restu Setia Normiati Normiati Nova Sabrina Nur Eliza Ogundajo, Grace Oyeyemi Purnamasari, Dwi Amalia Rahman, Fuad Arif Ramadhan, Muhammad Zaki Rezky Oktaviahidayanti Syamsul RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rozak, Rama Wijaya Abdul Salsabila Meydiawanti Shinta Wahyu Hati Sofa, Myisha Azlia Nafhatus Steven Ferdiansyah Utama, Doni Putra Venni Agnatia Vina Kholisa Dinuka Wiansri Syahmawuli Wika Arsanti Putri Yunisha Anjali Rahma Zahra Tazkia