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All Journal Niagawan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Promosi Pendidikan Ekonomi Assets: Jurnal Akuntansi dan Pendidikan Dinamika Governance : Jurnal Ilmu Administrasi Negara Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Manajemen dan Bisnis Enrichment : Journal of Management Jurnal Manajemen Bisnis Eka Prasetya Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Studi Ilmu Manajemen dan Organisasi Edu Cendikia: Jurnal Ilmiah Kependidikan International Journal of Applied Finance and Business Studies Sulawesi Tenggara Educational Journal Journal of Social And Economics Research Outline Journal of Education LEBAH Outline Journal of Management and Accounting International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Journal of Law, Education and Business Journal of Management Accounting, Tax and Production Jurnal Media Akademik (JMA) Journal of Accounting Law Communication and Technology Rekognisi : Jurnal Pendidikan dan Kependidikan Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Pengabdian Masyarakat Eka Prasetya journal of social and economic research Outline Journal of Economic Studies Outline Journal of Community Development
Muammar Rinaldi
Universitas Negeri Medan
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Journal : Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi

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Analisis Kinerja Keuangan Dengan Menggunakan Metode RGEC Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Febriana Verawaty Siagian; Muammar Rinaldi
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan yang terdaftar di BEI dengan mengukur tingkat kesehatan bank menggunakan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) periode 2014-2016. Metode penelitian yang digunakan untuk menganalisis kinerja keuangan Perbankan adalah dengan metode deskriptif dengan pendekatan kuantitatif. Perusahaan yang diteliti pada penelitian ini adalah semua Perbankan yang terdaftar di BEI dengan subjek penelitian yang ditentukan dengan menggunakan kriteria berdasarkan tujuan penelitian. Penilaian Tingkat kesehatan Bank Umum dilakukan dengan menggunakan metode RGEC: Risk Profile (Profil Resiko) diukur dengan menggunakan rasio NPL dan LDR, Good Corporate Governance (GCG), Earnings (Rentabilitas) diukur dengan menggunakan rasio ROA dan NIM, dan Capital (Permodalan) diukur dengan menggunakan rasio CAR. Hasil penelitian menunjukkan pada periode 2014-2016, dari analisis faktor Risk Profilepada periode 2014 menunjukkan keseluruhan bank memperoleh predikat cukup sehat, periode 2015 memperoleh predikat sehat, sedangkan periode 2016 memperoleh predikat cukup sehat. Dari analisis Good Corporate Governance pada periode 2014 menunjukkan keseluruhan bank memperoleh sehat, periode 2015 memperoleh predikat sehat, sedangkan periode 2016 memperoleh predikat sehat. Sedangkan Dari faktor Earnings pada 2014 menunjukkan keseluruhan bank memperoleh predikat sehat, periode 2015 memperoleh predikat cukup sehat, sedangkan periode 2016 memperoleh predikat kurang sehat. Dan faktor Capital pada periode 2014-2016 memperoleh predikat sangat sehat.
Pengaruh Kesadaran Perpajakan Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Untuk Memenuhi Kewajibannya Di CV. Signart Advertising Ihdina Agustina; Muammar Rinaldi
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to determine the effect of Tax Awareness and Tax Sanctions against Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The population on this research is individual taxpayer on the CV. Signart Advertising. Samples taken as many as 50 respondents by using saturation sampling. The results of the research analysis show that Tax Awareness partially has effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of the research analysis show that Tax Sanctions has no effect significantly on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results showed that Tax Awareness and Tax Sanctions simultaneously have significant effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of this study are supported by the value of R square (R2) which means Tax Awareness and Tax Sanctions have an effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. While the remaining is effected by other factors originating from outside this research model such as Fiscus Service and Tax Rate.
Co-Authors A. Zebar Achmad Adek apriyandi Agustiana, Intan Rizki Ahmad Haris Hasanuddin Slamet Ainul Mardhiyah, Ainul Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Angela Anggraini Anggrini Manullang Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Avis Ayu Alfiani Zega Azzahra, Nabila BAMBANG SUTEJO Bambang Sutejo, Bambang Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cinta Marito Simbolo Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedy Lazuardi Dedy Lazuardi Desma Erica Maryati Manik Dianita, Ami Diki Purnomo Dionisius Sihombing Edwin Sugesti Nasution Effendi, Ihsan Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fahmi Ashari S. Sihaloho Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Gerry Morado Alfonsus Sirait3 Ginting, Era Mustika Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hasugian, Lola Alvita Henny Purnama Dewi Hermansyah Hermansyah Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung, Joshua Ihdina Gustina Iin Srimulyani Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irna Herliza Rizki Irvan Rolyesh Situmorang Julia Maria Juliaya Maria Junaidi Lubis Kartika, Anggi Khafi Puddin, Khafi Lazuardi, Dedy Leni Indrayani Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Mela Novita Rizki Mesak Iek Mirnawati Mirnawati Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly Muhammad Ranu Al Habib Muhammad Ras Muis Muhammad Ras Muis Mujasmara, Fildzah Darayani Muliani, Rizka Munthe , Justin Theo Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nainggolan, Elisabeth Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nia Nutanesa Damanik Nico Nico Nisha Angelia Putri Noni Rozaini Nova Khairunisa Putri Novi Cynthia Yusnita Nugrahadi, Eko Nur Azizah, Esyha Nur Wahyuni Oky syahputra Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pratama, Muhammad Farid Pulungan, Fikri Ardiansyah puspitasari, angelin Putri Wahyuni Putri Wahyuni PUTRI WAHYUNI Putri, Anggi Emalia Ramadhani, Nabila Rizki Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Rudi Hermansyah Sitorus Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siburian, Rowinna Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitio, Fridayani M. Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Sudirman Sudirman Sugara, Wira Hadi Sutantio, Andy SYAHPUTRA, OKY Syahrani, Desi Syamsul Arifin Syaputra, Iqbal Sylvia Fahzannah Tambunan, Toman Sony Tampubolon, Novia Christiani Tiffanny Calista Susanto Tina Muhardika Handayani Tina Muhardika Handayani Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yuwanti Anlikie