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All Journal Proceedings of The International Conference on Business and Economics International Journal of Management, Economic and Accounting
Khairani Agustin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang Nina Andriany Nasution; Fitri Yani Panggabean; Khairani Agustin
Proceeding of The International Conference on Business and Economics Vol. 2 No. 1 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i1.1589

Abstract

This research aims to analyze the Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang. Specifically, to analyze the measurement of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Economic Value Added (EVA). The research approach uses Quantitative with Regression Data Type from 2016 - 2023, Multiple Linear Regression analysis techniques. The results of this research are: 1) Return On Equity (ROE) has a positive and partially significant effect on Economic Value Added (EVA), because an increase in equity can increase the added value of positive Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 2) Debt to Equity Ratio (DER) has a negative and partially significant effect on Economic Value Added (EVA), because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative Economic Value Added (EVA) value at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 3) Return On Equity (ROE) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang.
Taxpayer Compliance In Paying Land And Building Tax In Karang Berombak Village West Medan Khairani Agustin; Dinda Lutfiah; Sheila Nur Aulia; Galih Supraja
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.423

Abstract

Public compliance in paying land and building tax obligations in Karang Berombak Village, West Medan still has not provided an increase in land and building tax payments. The compliance of the taxpayer community is very important in determining the land and building tax that has been designed by the government. This research aims to find out what are the causes of taxpayer non-compliance in paying land and building tax in Karang Berombak Village, West Medan. This research uses a qualitative descriptive method. The data collected came from observations at the research location, interviews with one of the UPT IV staff of the Medan City Regional Revenue Agency, and documentation related to the research. The results of this study as well as some information provided by informants showed that the low compliance of taxpayers in Karang Berombak Village, West Medan was triggered by economic factors, lack of socialization regarding land and building tax, outdated data, tax subjects who do not occupy tax objects, public dissatisfaction with public services, and technical constraints on the digital payment system.
Co-Authors Dinda Lutfiah Fitri Yani Panggabean Galih Supraja Nina Andriany Nasution Sheila Nur Aulia