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All Journal eCo-Fin Global Accounting : Jurnal Akuntansi Svarga Pena: Jurnal Pengabdian Kepada Masyarakat
Rina Sulistiyowati
Universitas Buddhi Dharma
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering

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Bank Compliance, Asset Quality, Liquidity to the Financial Sector Profitability Sub Sector Bank Listed on the Indonesia Stock Exchange Period 2018-2020 Aldi Samara; Metta Susanti; Rina Sulistiyowati; Ida Adhani
eCo-Fin Vol. 4 No. 2 (2022): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v4i2.504

Abstract

What motivates researchers to conduct this research is the Lowest Credit to Store Proportion of Banks Since 2016 (M. Richard., 2020) and Policy Strategy Facing the Pandemic: Maintaining Liquidity (Feni Freycinetia, 2020). This journal aims to analyze and test and analyze Bank Compliance, Asset Quality, Liquidity to Profitability either partially or simultaneously. The population in this journal is the financial sector of the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 43 companies. With the sample in this journal as many as 27 companies that match the criteria of the companies that are sampled in this study. The type of research in this journal is causative quantitative research. sources, the information used in this journal is secondary information. The information that will be used in this journal is in the form of annual reports of sub-sector bank companies listed on the Indonesia Stock Exchange for the 2018-2020 period . The results of hypothesis testing in this journal show the effect of Bank Compliance, Asset Quality, Liquidity on Profitability simultaneously at 0.421 which can be concluded that the Bank Compliance, Asset Quality, Liquidity variables are simultaneously able to explain the Profitability variable of 42.1%. Is stated that the rate of return of the modular, assets, assets, (current loans, bad loans) affect profitability substantially. The rest is influenced by factors other than this journal. And the results of paris research in this journal can be percentaged, namely the influence of Liquidity is the most dominant influence among other variables with a percentage level of 30.2427% while the Asset Quality variable is only able to affect the Profitability variable of 7.31%, and the influence of Bank Compliance is 4 ,5715%
Pengaruh Profitability, Transfer Pricing, Inventory Intensity, Dan Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan Sub Sektor Coal Production, Gold, Diversified Metals Dan Mineral Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 Sintiya Maharani; Rina Sulistiyowati
Global Accounting Vol. 2 No. 1 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Tujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Profitability (ROA), Transfer Pricing (RPT), Inventory Intensity (INV), Capital Intensity (CIR) Terhadap Agresivitas Pajak (ETR). Variabel independen yang digunakan adalah Profitability (ROA), Transfer Pricing (RPT), Inventory Intensity (INV), Capital Intensity (CIR). Variabel dependen yang digunakan adalah Agresivitas Pajak (ETR). Metode dalam penelitian ini adalah metode kuantitatif dengan teknik pengambilan sampel menggunakan Purposive Sampling, total sampel yang didapatkan 35 sampel. Data yang dipakai menggunakan data sekunder, yaitu laporan keuangan perusahaan pertambangan sub sektor coal production, gold, diversified mental, dan mineral yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi berganda menggunakan program SPSS Versi 25. Berdasarkan temuan penelitian ini, terlihat bahwa Transfer Pricing berpengaruh terhadap Agresivitas Pajak. Sementara itu, Profitability, Inventory Intensity, Capital Intensity tidak berpengaruh terhadap Agresivitas Pajak. Dan  Profitability, Transfer Pricing, Inventory Intensity, dan Capital Intensity secara simultan berpengaruh terhadap Agresivitas pajak.
Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, dan Opini Auditor Terhadap Audit delay (Studi Kasus Pada Perusahaan IDX 30 yang Terdaftar di Bursa Efek Indonesia periode 2016 – 2021) Niken Loanda; Rina Sulistiyowati
Global Accounting Vol. 2 No. 1 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Tujuan dari riset ini merupakan buat mengakulasi informasi dari 30 industri BEI yang tertera di pasar saham Indonesia antara tahun 2016 serta 2021 tentang hubungan antara audit delay dengan ukuran perusahaan, solvabilitas, profitabilitas, dan opini auditor. Data sekunder dari laporan tahunan Bursa Efek Indonesia antara 2016 sampai 2021 digunakan untuk analisis ini. Perusahaan yang terdaftar di Bursa Efek Indonesia dalam indeks IDX 30s antara tahun 2016 dan 2021 merupakan populasi. Lima belas bisnis dipilih sebagai sampel karena memenuhi persyaratan untuk pendekatan purposive sampling. Data dianalisis menggunakan metode yang disebut regresi linier berganda. Penulis menarik hasil penelitian mereka yaitu : (1) ukuran perusahaan tidak berpengaruh pada lamanya durasi yang diperlukan buat menuntaskan audit;( 2) solvabilitas industri berakibat padaaudit delay ; (3) profitabilitas perusahaan berpengaruh terhadap audit delay ; dan (4) opini auditor berdampak pada audit delay
Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus Pada Sektor Manufaktur Sub Sektor Makanan Dan Minuman Periode 2018-2022) Abraham Niel Puteranata; Rina Sulistiyowati
Global Accounting Vol. 2 No. 2 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Laporan keuangan harus disajikan secara berkala untuk memberikan pengertian tentang perubahan yang tersedia di dalam perusahaan untuk menggunakan data laporan yang digunakan untuk melakukan estimasi dan kesimpulan. Target dalam penelitian ini adalah untuk mendapatkan hasil tentang kemampuan pelaporan keuangan adalah faktor penting dalam kecukupan pelaporan keuangan. Riset ini memakai pendekatan kuantitatif dan strategi purposive sampling pada 42 perusahaan terdaftar di Bursa Efek Indonesia pada sektor manufaktur subsektor makanan serta minuman. Nilai signifikansi profitabilitas 0.095, likuiditas 0.969, solvabilitas 0.027, dan ukuran perusahaan 0.549 setelah data diolah pada SPSS Versi 26. Nilai signifikansi tersebut menunjukkan dari data bahwa hanya variabel solvabilitas yang mempengaruhi terhadap keterlambatan laporan keuangan
Percepatan Pemulihan Ekonomi Pasca Pandemi di Kota Tangerang Melalui Warung Digital Heri Satrianto; Agus Kusnawan; Toni Yoyo; Eso Hernawan; Andy Andy; Rr. Dian Anggraeni; Rina Sulistiyowati
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024): Maret: Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v1i1.12

Abstract

This research aims to investigate the role of digital cafes in accelerating economic recovery in Tangerang City after the COVID-19 pandemic. Using a mixed method of interviews, surveys and analysis of local economic data, this research found that the adoption of digital stalls provides significant benefits in increasing market access, operational efficiency and consumer reach for stall owners, while consumers also benefit in terms of ease of shopping and access to a wider variety of products. The challenges and obstacles faced by digital shop owners are also identified, and efforts to support the development of digital shop owners as a motor for post-pandemic economic recovery are also discussed. In conclusion, this research provides valuable insight into the important role of digital cafes in supporting local economic recovery in Tangerang City, which is expected to become the basis for more effective policies in supporting the micro and small economic sectors in the future.
Co-Authors Abraham Niel Puteranata Agus Kusnawan Aldi Samara Andy Andy Eso Hernawan Heri Satrianto Ida Adhani Metta Susanti Niken Loanda Rr. Dian Anggraeni Sintiya Maharani Toni Yoyo