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All Journal International Research Journal of Management, IT & Social Sciences EKONOMIS : Journal of Economics and Business Widya Akuntansi dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings JURNAL ECONOMINA Dharma Jnana JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Journal of Entrepreneurial and Business Diversity JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI SENEMA Ganec Swara
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE AT TABANAN TAX OFFICE Yura Karlinda Wiasa Putri; Anik Yuesti; Ni Putu Candra Santi Lestari; I Gusti Agung Arista Pradnyani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1001

Abstract

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1311

Abstract

Company Value is a state that a business has attained as a representation of the public's confidence in the business following a number of years of operations, specifically from the time the business was founded until the present. The purpose of this study is to ascertain how the capital structure, dividend policy, company growth, managerial ownership, profitability, and capital structure affect the value of banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. Banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022 make up the research's population. Using the purposive sampling method, the sample criteria were determined, and 32 companies were observed overall over the course of the 4-year observation period, with a sample size of 8 companies. Multiple linear regression analysis is the method used for analysis. The study's findings indicate that the value of a company is unaffected by profitability, corporate expansion, or dividend policy. The capital structure and managerial ownership both increase the value of the company.
PENGARUH LIKUIDITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN: The Effect of Liquidity, Leverage, Sales Growth, and Firm Size on the Financial Performance of Mining Sector Companies I Gusti Agung Arista Pradnyani; I Gusti Agung Ayu Pramita Indraswari; Rai Dwi Andayani W; Yura Karlinda Wiasa Putri
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.209

Abstract

This study aims to partially analyze the effect of liquidity, leverage, sales growth, and firm size on financial performance. The object of this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2020–2022. The method used in this study is quantitative, with purposive sampling technique as a method of selecting samples based on certain criteria, so that 63 companies were obtained as research samples. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. Based on the research objectives which aim to analyze the effect of Liquidity, Leverage, Sales Growth, and Firm Size on Financial Performance, the results of the study show that liquidity has no effect on financial performance. Meanwhile, leverage has a significant negative effect on financial performance. On the other hand, sales growth does not show any effect on financial performance, while firm size has a positive and significant effect on financial performance.
Co-Authors A. A. Gde Bagus Agung Trywikramasena Anak Agung Dwi Widyani Anak Agung Gde Putu Widanaputra Anik Yuesti Dewi, I Gusti Agung Mas Tika Purnama I Dewa Ayu Oktaviani Putri I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani I Gusti Agung Ayu Pramita Indraswari I Kadek Bagiana I Ketut Sujana I Made Endra Lesmana Putra I Nyoman Sujana Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Komang Devi Darmayanti Putri Luh Pande Eka Setiawati Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Made Pradnyan Permana Usadi Madrigal, Dennis V. Mayun Karina Dewi MENES, Carmen C Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Ayu Sumerti Ni Luh Nyoman Sherina Devi Ni Made Ayu Yuli Pratiwi Ni Made Dwika Sari Ni Putu Candra Santi Lestari Ni Putu Yuria Mendra Panca Wirasmika Pebrianti, Ni Gusti Ayu Trisna PUTRA, I Putu Darma Putu Kepramareni Rai Dwi Andayani W Risky Andhika Prastyo RR. Maria Yulia Dwi Rengganis Sagung Oka Pradnyawati Setiawati, Luh Pande Eka