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Analisis Profitabilitas Pada Hotel Permai Luwuk Kabupaten Banggai: Profitability Analysis at the Permai Luwuk Hotel Banggai Regency Puspita Dewi; Clara NM. Rotinsulu; Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v8i1.328

The purpose of this study was to measure the Financial Performance of Permai Luwuk Hotel Management by using profitability ratios, such as Net Profit Margin (NPM) and Return of Total Assets (ROA). This research is evaluative research conducted by analyzing the financial statements of the Permai Luwuk Hotel management and interviews to get more in-depth information. The results of this study indicate that the financial performance of the Permai Luwuk Hotel is high because it is seen from the average NPM value from 2014-2018 of 71% which is higher than the target of 40% and ROA seen from the average value from 2014-2018 of 26 % is higher than the interest rate (10% - 12% per annum). These results indicate that it is very efficient in managing assets and costs for 5 years, namely from 2014-to 2018

THE TAX CENTER'S ROLE IN INDIVIDUAL TAX COMPLIANCE WHEN PUTTING REGULATIONS IN PLACE HARMONIZATION OF REGULATIONS Clara Neltje Meini Rotinsulu; Ahmad Junaidi; Nuryati Solapari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The goal of this study is to identify and map the role of the Tax Center at the Faculty of Economics and Business at Universitas Trunojoyo Madura in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This study makes use of qualitative research and a case study methodology. Triangulation was used to collect data, which included interviews with four informants, observations, and document support. In-depth interviews were conducted with informants on three topics: the role of the tax center, taxpayer reactions to the HPP Law policy, and taxpayer compliance. Purposive sampling was used to select individual taxpayers, tax academics, and tax center administrators as research informants. The data analysis technique is divided into three stages: data reduction, data presentation, and conclusion drawing. The study's findings indicate that the Tax Center, as a higher education institution, plays a strategic role. One of its visions and missions aligns with the Directorate General of Taxation. The Tax Center, in addition to its educational, research, and community service functions, is actively involved in and contributes to the socialization of the most recent tax policy, namely the Law on the Harmonization of Tax Laws (HPP). The Tax Centre's existence is critical because the community, particularly universities, requires information and explanations about the Voluntary Program (PPS). One indicator of increased tax compliance in the university environment is the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19.

Profitability and Company Size Have a Strong Influence on Tax Avoidance Eltie Christi Sandag; Clara Neltje Meini Rotinsulu; Vira Tandiawan; Muhammad Rinaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.

Financial Performance, Capital Structure, and Company Value Comparison Clara Neltje Meini Rotinsulu
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

The goal of this study is to compare the financial performance, capital structure, and firm values of family versus non-family firms listed on the Indonesia Stock Exchange between 2020 and 2022. In this study, purposeful sampling was used, and data was analyzed using a pairwise sample methodology, comparing family and non-family firms. There is no difference in finance performance as measured by sales growth, sales, return on assets (ROA), return on equity (ROE), gross profit margin (GPM), and net profit margin (NPM), according to the findings of this study, but there are significant differences in total asset turnover (TATO). According to the capital structure, there is no difference in firm value as proxied by earnings per EPS share between family and non-family firms.

THE EFFECT OF FINANCIAL PERFORMANCE ON PROFIT CHANGES BEFORE TAX IN THE BANKING SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Clara Neltje Meini Rotinsulu; Samuel PD Anantadjaya; Christari Lois Palit; PA. Andiena Nindya Putri
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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This study aims to determine the effect of independent variables, in the form of: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) on Profit Changes at Commercial Banks in Indonesia for the 2015 - 2022 Period. The method used in this research is quantitative. A sample of 8 banks is used from a total population of 36 commercial banks in Indonesia. The results showed that the three independent variables had no effect on changes in commercial bank profits, either partially or simultaneously. So it is concluded that commercial banks in increasing profits do not need to focus on the three variables above

Analisis Profitabilitas Pada Hotel Permai Luwuk Kabupaten Banggai: Profitability Analysis at the Permai Luwuk Hotel Banggai Regency Puspita Dewi; Clara NM. Rotinsulu; Vira Tandiawan
Jurnal Ilmiah Produktif Vol. 8 No. 1 (2020): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

The purpose of this study was to measure the Financial Performance of Permai Luwuk Hotel Management by using profitability ratios, such as Net Profit Margin (NPM) and Return of Total Assets (ROA). This research is evaluative research conducted by analyzing the financial statements of the Permai Luwuk Hotel management and interviews to get more in-depth information. The results of this study indicate that the financial performance of the Permai Luwuk Hotel is high because it is seen from the average NPM value from 2014-2018 of 71% which is higher than the target of 40% and ROA seen from the average value from 2014-2018 of 26 % is higher than the interest rate (10% - 12% per annum). These results indicate that it is very efficient in managing assets and costs for 5 years, namely from 2014-to 2018

The Function of E-Commerce in Banggai Regency's Micro, Small, and Medium Enterprises Clara Neltje Meini Rotinsulu; Musdar M Amin; Vira Tandiawan; Yusnita Fitarini Sibay
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4932

In this study, the influence of e-commerce adoption on SMEs in Banggai Regency during the new normal era of Covid-19 was examined. Implementing online shopping, having a strong financial foundation, and maintaining business continuity are the research variables. In the research method, quantitative research is employed, and the reliability of the data, the coefficient of determination, the traditional hypothesis, and the hypothesis are all tested. Implementing the sampling strategy of purposive sampling. 101 participants made up the research sample. The study's findings indicate that financial literacy and e-commerce adoption both significantly improve business continuity. Because the financial literacy of MSME actors significantly affects the sustainability of their firms, the study's findings may have consequences for the government, actors, and potential MSME players. Keywoard: E-Commerce; Literasi; Keuanga; Kelangsungan; Usaha.

PENGARUH INSENTIF PAJAK DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE Clara Neltje Meini Rotinsulu; Hendrik ES Samosir; Vikky Renaldi; Rizal R. Manullang; Muhamad Risal Tawil
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12531

Wajib pajak tidak hanya berasal dari pekerja dan pemilik usaha besar, namun kini juga merambah pada sektor UMKM karena kontribusinya terhadap PDB yang cukup besar. Dalam mengembangkan usahanya, tidak sedikit UMKM yang telah bergerak pada e-commerce yakni bisnis berbasis teknologi internet sehingga dapat menunjang penjualannya. Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak dan tingkat pendapatan terhadap kepatuhan wajib pajak UMKM E-commerce. Hasil penelitian menunjukahn bahwa insentif pajak dan tingkat pendapatan berpengaruh kepatuhan wajib pajak UMKM E-commerce. Kata Kunci: Insentif Pajak, Tingkat Pendapatan, Kepatuhan Wajib Pajak, UMKM E-commerce

Financial Independence 101: A Blueprint for Early Retirement Clara Neltje Meini Rotinsulu; Muhammad Sani Kurniawan; Ananta Dian Pratiwi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10724

This study investigates the determinants of early retirement preparedness within the context of Bank Sulteng, focusing on the roles of income, expenses, and investments. Using a quantitative approach and Smart PLS analysis, data from a sample of 100 bank customers were analyzed to explore the direct and indirect effects of these variables on early retirement preparedness. The results indicate that income significantly influences both investment decisions and early retirement preparedness, highlighting its crucial role in shaping individuals' financial trajectories. Moreover, investments emerged as a significant determinant of early retirement preparedness, underscoring the importance of strategic investment planning. However, while expenses showed a direct significant impact on early retirement preparedness, their indirect effect through investments was not statistically significant. These findings provide valuable insights for individuals, financial institutions, and policymakers aiming to enhance financial literacy and promote effective retirement planning strategies.

The Function of E-Commerce in Banggai Regency's Micro, Small, and Medium Enterprises Rotinsulu, Clara Neltje Meini; Amin, Musdar M; Tandiawan, Vira; Sibay, Yusnita Fitarini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4777

In this study, the influence of e-commerce adoption on SMEs in Banggai Regency during the new normal era of Covid-19 was examined. Implementing online shopping, having a strong financial foundation, and maintaining business continuity are the research variables. In the research method, quantitative research is employed, and the reliability of the data, the coefficient of determination, the traditional hypothesis, and the hypothesis are all tested. Implementing the sampling strategy of purposive sampling. 101 participants made up the research sample. The study's findings indicate that financial literacy and e-commerce adoption both significantly improve business continuity. Because the financial literacy of MSME actors significantly affects the sustainability of their firms, the study's findings may have consequences for the government, actors, and potential MSME players. Keywoard: E-Commerce; Literasi; Keuanga; Kelangsungan; Usaha.

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