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All Journal JEB17 : Jurnal Ekonomi dan Bisnis Gorontalo Accounting Journal Jambura Accounting Review SULTANIST: Jurnal Manajemen dan Keuangan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Seliamang, Yunelci Martha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Tingkat Pendidikan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Membayar PBB-P2 Tapathfeto, Jasintha Dessy; Nafi, Sulche Ifone; Seliamang, Yunelci Martha
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.136

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Tingkat Pendidikan, Kesadaran wajib pajak dan kualitas pelayanan fiskus yang dapat mempengaruhi kepatuhan wajib pajak untuk membayar PBB-P2. Penelitian ini dilakukan di Desa Naibonat Kabupaten Kupang. Pengumpulan data dilakukan dengan observasi dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan yaitu data primer dan data sekunder. Instrumen penelitian yang digunakan menggunakan skala Model analisis yaitu analisis linear berganda dengan program aplikasi SPSS V.25 Hasil menunjukan tingkat Pendidikan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar PPB-P2, sedangkan kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh positif dan siginikan terhadap kepatuhan wajib pajak dalam membayar PBB-P2. Hasil penelitian ini berimplikasi tingkat Pendidikan pada teori kepatuhan yaitu kepatuhan wajib pajak dalam membayar pajak tidak hanya karena tingkat Pendidikan yang semakin tinggi, tetapi harus ada kesadaran dari wajib pajak dan pelayanan fiskus yang baik dalam mempengaruhi kepatuhan wajib pajak, sehingga bagi pemerintah daerah harus bisa memanfaatkan sampai pemerintahan terkecil yaitu pemerintah desa dalam pemungutan PBB-P2.
THE EFFECT OF CASH TURNOVER, RECEIVABLES TURNOVER, INVENTORY TURNOVER AND COMPANY GROWTH ON PROFITABILITY IN MANUFACTURING COMPANIES IN THE MULTIPLE INDUSTRIAL SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2020 Vista, Vera; Leandra, Winson Augustin; Katharina, Ninta; Seliamang, Yunelci Martha
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 11 No. 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v11i1.498

Abstract

The decline of business income is one of the negative impact by the Coronavirus Disease Pandemic or we known as COVID-19 which attack all of the world included Indonesia. Company profitability can be affected by many factors of finance, which all are measured with finance ratio. This research intended to analyze the connection between cash flow, accounts receivable turnover, supply flow and company growth with manufacture company profitability at Industry sector on Indonesia Stock Exchange in 2018-2020. This analyze focus on industry company at Indonesia Stock Exchange in 2018-2020. 42 companies are selected as sample in this research with purposive sampling method. This research done with multiple regression analysis. According to the research, partially the results of the T test has negative connection and significant between profitability and cash turnover, accounts receivable turnover, and company growth also has positive connection and significant between profitability and inventory turnover title. Although with simultaneous the results of the F test, ROA simultaneously influenced significant by cash turnover, accounts receivable turnover, inventory turnover and company growth.
ANALISIS PENGELOLAAN ASET TETAP BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 19 TAHUN 2016 (STUDI PADA PEMERINTAH KABUPATEN ALOR PROVINSI NUSA TENGGARA TIMUR) Seliamang, Yunelci Martha; Tapatfeto, Dessy; Pasmiati, Putu
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132518

Abstract

The Alor Regency Government received an Unqualified Opinion for its 2021 Financial Statements, but there are some noteworthy issues, namely asset management, which requires greater attention. The purpose of this study is to determine the implementation of Regional Property/Fixed Asset management in the Alor Regency Government, East Nusa Tenggara, and the results of the fixed asset management inventory administration. This study will ultimately provide results on whether fixed asset management in the Alor Regency Government, NTT, complies with Minister of Home Affairs Regulation No. 19 of 2016 concerning Regional Property Management. This will benefit the Property Manager (BPAD Alor Regency) in maintaining an Unqualified Opinion (WTP). This study employed a descriptive-qualitative approach. Data collection included observation, interviews, literature review, documentation, and internet searches. Data collection in this study was conducted through a review of existing literature.
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Hutabarat, Wilda Sari; Buulolo, Fince Aswadi; Rajagukguk, Erlin Dermauli; Oktaviani, Ribka; Katharina, Ninta; Seliamang, Yunelci Martha
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2634

Abstract

The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.
Analisis Kinerja Keuangan pada PT. Bank Pembangunan Daerah Nusa Tenggara Timur Periode 2019-2022 Poeh, Melda Mariana; Seliamang, Yunelci Martha; Rupa, Martina Kaisriani
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p425-442

Abstract

The purpose of this study was to determine and analyse the ability of East Nusa Tenggara Regional Development Bank to make a profit and how much this company uses its funds to generate profits. This research method is descriptive with a quantitative approach. The analytical tools used in this study are Net Profit Margin, Return on Equity, Return on Assets, Operating Cost Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Primary Ratio and Debt to Equity Ratio. The results of research based on the Profitability Ratio on ROA and BOPO in 2019-2022 show that the financial performance of Bank Pembangunan Daerah NTT can be said to be good. ROE has decreased from 2029-2022 which shows a less healthy state. The Liquidity Ratio on LDR and LAR from 2019-2022 shows a fairly healthy state. The Solvency Ratio on PR from 2019-2021 shows an unhealthy state and in 2022 it has increased significantly. Then DER from 2019-2022 shows a very healthy state.
Co-Authors Buulolo, Fince Aswadi Hutabarat, Wilda Sari Katharina, Ninta Leandra, Winson Augustin Nafi, Sulche Ifone Oktaviani, Ribka Pasmiati, Putu Poeh, Melda Mariana Rajagukguk, Erlin Dermauli Rupa, Martina Kaisriani Tapatfeto, Dessy Tapathfeto, Jasintha Dessy Vista, Vera