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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Balance : Jurnal Akuntansi dan Manajemen Journal Research of Economics and Bussiness Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings
Novi Fadhila, Novi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Balance : Jurnal Akuntansi dan Manajemen

 1 
Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Shop Febrini, Indira; Fadhila, Novi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.206

Abstract

Penelitian ini dilakukan untuk mengetahui tingkat pemahaman pelaku bisnis online terhadap pajak e-commerce di Kota Medan, dengan menggunakan pendekatan kualitatif dengan sumber data primer diperoleh dari wawancara dengan para pelaku bisnis online di Kota Medan. Jumlah responden sebanyak 25 orang. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, dengan tahapan: pengumpulan data, analisis data, dan penarikan kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa para pebisnis online di Kota Medan mayoritas responden belum memahami perpajakan secara umum atau penerapan pajak e-commerce. Hal ini mengakibatkan pertumbuhan bisnis e-commerce dan penerimaan pajak negara tidak proporsional This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state
Pengaruh Non Performing Financing dan Return On Assets Terhadap Perubahan Laba Fadhila, Novi; Ardila, Isna
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.333

Abstract

Umumnya perusahaan menginginkan laba ketika menjalankan operasional nya. Laba yang baik akan menggambarkan pencapaian yang baik pula oleh perusahaan. selain pencapaian laba yang baik, perusahaan juga dinilai berdasarkan rasio keuangan yang akan dibutuhkan nantinya oleh berbagai pihak. Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Financing dan Return On Assets terhadap laba pada Bank Muamalat baik secara simultan maupun secara parsial. Pendekatan yang digunakan adalah assosiatif, menggunakan data sekunder berupa laporan keuangan dengan teknik pengolahan data analisis regresi berganda. Adapun hasil yang diperoleh: semua variabel dinyatakan lolos dari uji asumsi klasik. NPF dan ROA secara simultan berpengaruh signifikan terhadap laba. Secara parsial NPF dan ROA berpengaruh signifikan terhadap laba. Saran yang direkomendasikan bagi Bank Muamalat agar lebih menguatkan pengelolaaan aktivanya untuk menghasilakan laba. Generally, companies want profits when running their operations. Good profits will also reflect good achievements by the company. Apart from achieving good profits, companies are also assessed based on financial ratios which will be needed by various parties. This research aims to determine the effect of Non-Performing Financing and Return On Assets on profits at Bank Muamalat, both simultaneously and partially. The approach used is associative, using secondary data in the form of financial reports with multiple regression analysis data processing techniques. The results obtained: all variables were declared to have passed the classical assumption test. NPF and ROA simultaneously have a significant effect on profits. Partially, NPF and ROA have a significant effect on profits. Recommended suggestions for Bank Muamalat to further strengthen its asset management to generate profits.
Co-Authors Edisah Putra Nainggolan Elvionita, Nadia Febrini, Indira Husna, Miftah Isna Ardila, Isna Ningsih, Dian Ayu Rahmat Hidayat Siregar, Siti Aisyah