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Analisis Kinerja Keuangan KSP Kopdit Swasti Sari Berbasis Metode PEARLS Maria Viviana Nurak Lewar; Siktania Maria Diliana; Magdalena Nona Ice
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2212

Abstract

This study aims to determine the results of financial performance analysis using the PEARLS (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Costs, Liquidity, and Signs of Growth) method at KSP Kopdit Swasti Sari for the 2017-2021 period. The method used in this study is quantitative descriptive research. The variables used in this study are the financial performance of Credit Cooperatives based on the PEARLS method using 13 ratios according to the ACCU (Association of Asian Confederation of Credit Unions), and the data sources used are primary and secondary data. The results of the study show that the financial performance of KSP Kopdit Swasti Sari using 13 ratios from the PEARLS method shows that the performance is still unhealthy, because of these 13 ratios, many ratios are still in the bad and medium categories.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Yuliana Anggreani Dua Delang Kolit; Magdalena Nona Ice; Tobias Joni Temu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1189

Abstract

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.