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All Journal Patria Artha Journal of Accounting Dan Financial Reporting Patria Artha Journal of Community
Murniati Murniati
Fakultas Ekonomi Universitas Patria Artha
Economics, Econometrics & Finance Engineering Health Professions Public Health Social Sciences

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Penyuluhan Perpajakan (Sadar Pajak Sejak Dini) Bagi Pelajar SMA Negeri 13 Makassar Nurmiati, Nurmiati; Murbayani, Murbayani; Ridwan, Ridwan; Ismail, Ismail; Ilham, Ilham; Lubis, Bastian; Murniati, Murniati
Patria Artha Journal of Community (PKM) Vol. 5 No. 1 (2025): Patria Artha Journal of Community
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pajoco.v5i1.930

Abstract

Pemberian edukasi pajak sejak dini merupakan strategi untuk meningkatkan kepatuhan pajak masyarakat di Indonesia. Bagi suatu negara, generasi muda merupakan akar dari bangsa tersebut. Generasi muda menjadi potensi yang sangat besar untuk dibentuk, sehingga di masa depan nanti mereka bisa menjadi perantara yang membawa Indonesia ke puncak kejayaannya. Melalui edukasi pajak sejak dini, secara perlahan mindset positif terkait pajak akan terbentuk pada generasi muda yang nantinya akan menjadi calon wajib pajak. Tujuan kegiatan ini adalah untuk menambah wawasan dan pengetahuan pelajar SMA Negeri 13 Makassar akan pentingnya Pajak bagi negara dan masyarakat. Hasil dari kegiatan ini adalah meningkatnya pemahaman dan kesadaran pelajar SMA Negeri 13 Makassar terkait perpajakan yang diterapkan di Indonesia. Berkat adanya ilmu terkait perpajakan sejak dini ini para pelajar mampu memahami tujuan serta fungsi dari pajak.
RISIKO INVESTASI DAN TINGKAT RETURN SAHAM MENGGUNAKAN CAPITAL ASSET PRICING MODEL PADA PERUSAHAAN TELEKOMUNIKASI Jusriana, Sitti; Suhendra, Suhendra; Murniati, Murniati
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.928

Abstract

This research aims to assess the investment risk and rate of return on shares of telecommunications companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period using the Capital Asset Pricing Model (CAPM) method. The type of research used in this research is descriptive with a quantitative approach. The data used is adjusted monthly stock closing price data, monthly market closing prices and BI-Rate interest rates during the period February 2021- December 2023. The data analysis method used is the Capital Asset Pricing Model method. The results of the study found 12 telecommunications company stocks for the 2021-2023 period that had positive returns, namely TLKM, TBIG, ISAT, EXCL, BALI, LINK, IBST, KBLV, GHON, GOLD, LCKM, and SUPR and 2 telecommunications company stocks that had high investment risks, namely PT. Solusi Tunas Pratama Tbk (SUPR) and PT. Inti Bangun Sejahtera Tbk (IBST). For investors who have a risk seeker appetite in investing, it is advisable to choose stocks of companies that have a beta β 1 and investors are advised to avoid companies that have a negative expected return.
KINERJA KEUANGAN PT. BANK SYARIAH (BSI) SEBELUM DAN SETELAH MERGER Murniati, Murniati; Hartati, Ita
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.831

Abstract

This study aims to determine the financial performance of PT Bank Syariah Indonesia (BSI) before and after the merger. Company performance is measured using financial ratios: Non Performing Financing Net (NPF Net), Non Performing Financing Gross (NPF Gross), Capital Adequacy Ratio (CAR), Operating Expenses to Revenue (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), Return on Assets (ROA), Return on Equity (REO) and Net Operating Margin (NOM). This type of research is quantitative research with secondary data analysis. The population inthis study are all financial statements of PT Bank Syariah Indonesia before and after the merger. The sample of this study is the Financial Statements of PT Bank Syariah Indonesia in 2019-2022. The analysis method in this research is descriptive analysis method. The results showed that: (1) there was an increase in the company's financial performance in the NPF Net ratio, because there was a decrease between nonperforming financing and total financing disbursed (2) there was an increase in the company's financial performance in the CAR ratio, because there was an increase in the company in making a significant contribution to profitability. (3) There was an increase in the company's financial performance in the BOPO ratio, because the company was more efficient in controlling its operating expenses. (4). There was no increase in company performance on the NIM ratio but the company remained stable in utilizing productive assets to generate interest income. (5). There is an increase in the company's financial performance in the LDR ratio, although the LDR value is getting higher, but with the high lending to customers the company has the potential to reap more interest income. (6) there was a decrease in the company's financial performance in the LAR ratio, although it increased, the company was still classified as healthy in meeting credit demand using the total assets owned by the company (7) There is an increase in the company's financial performance both in the ROA, REO and NOM ratios where the company is able to increase its profits in utilizing its assets, capital and productive assets.
Co-Authors Hartati, Ita Ilham Ilham Ismail Ismail Jusriana, Sitti Lubis, Bastian Murbayani Murbayani, Murbayani Nurmiati Nurmiati Ridwan, Ridwan Suhendra Suhendra