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All Journal JAM Akuisisi : Jurnal Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Jurnal EMA (Ekonomi Manajemen Akuntansi) Media Akuntansi dan Perpajakan Indonesia (MAPI) AICS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI Fortunate Business Review Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Agung Joni Saputra
Swiss German University, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) Pada Bank Perkreditan Rakyat (BPR) di Kota Batam Agung Joni Saputra; Ria Angriani
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.210

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operational Costs Operating Income (BOPO) on Return on Asset (ROA) of rural banks in Batam City. Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operational Costs Operating Income (BOPO) and Return on Asset (ROA) are measured from the financial statements provided on Otoritas Jasa Keuangan (OJK) website. The population used in this study was rural banks in Batam City period 2017-2021. This study used 26 companies with purposive sampling as research sample. The analysis technique used is multiple linear regression analysis. The result of this study indicate that partially Non-Performing Loans (NPL), Net Interest Margin (NIM) and Operational Costs Operating Income (BOPO) have a significant effect on Return on Assets (ROA), while the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) have no significant effect on Return on Assets (ROA). Simultaneously, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR), and Operational Costs Operating Income (BOPO) have a significant effect on Return on Assets (ROA).
Pengaruh Pengetahuan Dasar Perpajakan, Kesadaran Wajib Pajak Dan Konflik Wajib Pajak Terhadap Kepatuhan Wajib Pajak Ernikawati, Ernikawati; Saputra, Agung Joni; Ria Angriani
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.268

Abstract

This research aims to be able to resolve tax problems that always occur in social life in the form of how much influence basic knowledge of taxation, the willingness to sincerely carry out tax obligations and taxpayer problems have on the level of compliance in implementing taxation. The data collection method is by distributing questionnaires to taxpayer respondents and studying things related to taxpayer compliance based on related references, while the results obtained are based on a partial test (Uji_t): basic knowledge of taxation influences tax compliance and taxpayer awareness also has an influence on the level of taxpayer compliance, and there is no impact on taxpayer conflict on the compliance of tax actors. Researchers suggest to Tax Actors in the District Bappeda area. Pasaman is to be able to maximize basic knowledge of taxation, taxpayer awareness and conflict in order to achieve organizational goals and be able to become individuals who are obedient to taxpayers, so as to create an Indonesian society that is obedient to taxes for the progress of the Indonesian nation.
Co-Authors Andhika Due, Laurensius Reinald Diansilves ernikawati, ernikawati Eviana, Vivi Hakim, Jessica Hardi Bahar Harianto Harianto Hevi Susanti Hidayah Lubis, syarif Ibnu Harris Ikhlash, Muhammad Jessica Hakim Juniarto, Antonius Krisnawati, Nila Kurniawan Kurniawan Meliatikasari, Meliatikasari Mia Juliana Siregar Mia Juliana Siregar Permana, Tabligh Pratama, Dito Rama Adi PUTRI WULANSARI Ria Angriani Ria Angriani Veronica Veronica VERONICA VERONICA Vionna Agnesia Zarviana, Resi