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Journal : Jurnal Eksis

Determinant Pertumbuhan Laba pada Bank yang Terdaftar di BEI Muhammad Kadafi; E. Retno Maninggarjati; Khairul Adi Saputra
Jurnal EKSIS Vol. 18 No. 1 (2022): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i1.298

Abstract

This study aims to determine is an effect of financial ratios on the growth of bank profits listed on the IDX for the 2018-2020 period. This study is a quantitative study with secondary data obtained from the annual financial statements of banks listed on the IDX with a total bank population of 10 with a period of 3 years from 2018-2020 and the number of samples collected as many as 30 samples. This study uses multiple linear regression analysis. The results show the results of the t-test of the Loan to Deposit Ratio variable with t count of -3.461 < 2.0639 and a significance value of 0.002 < 0.05. This proves that the Loan to Deposit Ratio variable partially has a negative and significant effect on the growth of bank profits listed on the IDX in 2018-2020. And for the variables Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio are partially not significant effect on profit growth, the significance value is greater than 0.05. Simultaneous test results are the results of the f test obtained that the calculated f value is greater than f table with a value of 3.223 > 2.60 and a significance value that is smaller than 0.05, namely 0.023. So it can be concluded that the variables Loan to Deposit Ratio, Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio simultaneously affect the growth of bank profits listed on the IDX.
Penerapan Tax Planning dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Penghasilan pada PT Bintang Kaltim Sangasanga Tahun 2018 Muhammad Kadafi; Tiara Nur Anggraini
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.309

Abstract

The purpose of this research is to know the influence of before and after the implementation of tax planning on the calculation of income tax of PT. Bintang Kaltim Sangasanga in order to suppress the minimum tax burden payment. The analysis tool used is Law No. 36-year 2008. The results of this research show that with the implementation of the Tax Planning method PT. Bintang Kaltim can be the payment of tax expenses during the period of 2018.
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM UD Rezeki Ikan Laut Ningsih, Widya; Kadafi, Muhammad; Rahman, Abdul
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1093

Abstract

This research aims to find out what records have been carried out by UMKM UD Rezeki Ikan Laut and the application of SAK EMKM to UMKM Rezeki Ikan Laut. The type of research used in this research is qualitative research. The analytical tools used are; Qualitative Analysis of Miles and Huberman (1992) and SAK EMKM. Data collection methods are; Observation, Interviews and Triangulation (Sugiyona, 2022). Rezeki Ikan Laut was founded in 2015 and has adequate business activities but has not implemented SAK EMKM. This background is interesting to research regarding the implementation of SAK EMKM. SAK EMKM consists of three components, namely: financial position report, profit and loss report, and notes to financial reports. The results of the research show that there are recordings of sales and purchases at UMKM UD Rezeki Ikan Laut but they are notyet detailed and there are still several transactions that have not been recorded. This also shows that the UD Rezeki Ikan Laut MSME has not implemented SAK EMKM.