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All Journal Management and Economics Journal (MEC-J) Referensi : Jurnal Ilmu Manajemen dan Akuntansi International Journal of Management and Business
Hendrik Suhendri
Tribhuwana Tunggadewi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KEPATUHAN WAJIB PAJAK UMKM DI MASA SEBELUM DAN SAAT TERJADINYA PENDEMI COVID 19 Hendrik Suhendri; Nur Ida Iriani; Efriani Aswani Tanggu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2461

Abstract

The financial condition of MSME actors before and during the Covid-19 pandemi is expected to affect the compliance of MSME actors in paying taxes. The purpose of this study was to determine the implications of the financial condition of MSMEs before and during the Covid-19 pandemi on MSME taxpayer compliance in Tlogomas Village, Lowokwaru District, Malang City. The sample with criteria and Slovin formula test obtained at least 32 respondents. The results of the data normality distribution test using the Shapiro Wilk Test showed the value of each financial data before and during the Covid19 pandemi was 0.024 and 0.025 (below 0.05). Furthermore, the results of the normality test of MSME taxpayer compliance data before and during the Covid-19 pandemi were 0.000 and 0.000 (below 0.05). The results of the Wilcoxon Signed Ranks Test show that there is a significant difference between financial conditions, which is 0.000 (below 0.05), meanwhile, the value of the Wilcoxon Signed Ranks Test for taxpayer compliance was 0.003 (below 0.05). Thus, it can be concluded that: (1) The stable financial condition of MSME actors before the Covid-19 pandemi tends to increase MSME actors' compliance in paying taxes. (2) The unstable financial condition of MSME actors during the Covid-19 pandemi tends to reduce MSME taxpayer compliance in fulfilling their tax obligations
Analysis of Financial Performance of Conventional and Islamic BUMN Banks Before and During the Covid-19 Pandemic Hendrik Suhendri; Risna Ningsih; Irenius Iyel
MEC-J (Management and Economics Journal) Vol 6, No 2 (2022)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v6i2.16142

Abstract

Almost all economic sectors in the world have been affected by the Covid-19 pandemic, including the national banking industry in Indonesia. This study purpose was to examine the differences in the financial performance of State-Owned Conventional Banks and State-Owned Sharia Banks before and during the Covid-19 pandemic. The assessment of financial performance uses the CAR ratio, NPL ratio (for conventional banking) and NPF ratio (for Sharia banking). The database used is the 2019 and 2020 banking financial reports in the website of Financial Services Authority and the websites of each bank. Based on purposive sampling technique, the selected banks that meet the criteria are BRI bank, Mandiri bank, BNI bank, BTN bank, BRI Syariah bank, BNI Syariah bank, and Syariah Mandiri bank. The results of paired sample t test analysis showed that Ho was accepted, meaning that there was no difference in the performance of Capital Adequacy Ratio at SOCB before and during the Covid-19 Pandemic. The analysis of paired sample t test for SOSB, which is seen from the CAR, shows that there is no difference in the performance of CAR ratio of SOSB before and during the Covid-19 pandemic. This indicates that both SOCB and SOSB can maintain their capital adequacy ratio. Conversely, the performance of SOCB credit financing (NPL), using the paired sample t test, shows that there is a difference in the NPL performance of SOCB before and during the Covid-19 pandemic. Meanwhile, contrary to the NPL results of SOCB, the NPF of SOSB shows no difference, both before the Covid-19 pandemic and during the Covid-19 pandemic. This indicates that the performance of SOSB credit financing (NPF) is relatively safe compared to the performance of  SOCB (NPL) credit financing.
A Factors Affecting Village Government Finances Hendrik Suhendri; Sri Andika Putri; Apliana Ina Kaka
International Journal of Management and Business Vol. 1 No. 2 (2024): April
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The aim of this research is to determine the influence of organizational behavior and the implementation of an accounting system on village government finances. The research method used is a quantitative method based on the positivism paradigm. Meanwhile, to test the existing hypothesis, multiple regression analysis was used. The design of this research is a case studyThe research results show that partially organizational behavior variables have an influence on village government finances. In addition, the variable implementation of the accounting system partially influences village government finances. Not only that, simultaneously these two variables also influence village government finances.
Co-Authors Apliana Ina Kaka Efriani Aswani Tanggu Irenius Iyel Nur Ida Iriani Risna Ningsih Sri Andika Putri