Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal DFAME Digital Financial Accounting Management Economics Journal Perwira Journal of Economics and Business (PJEB)
Purwantini, Heni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT WIJAYA CAHAYA TIMBER TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Joko; Sari, Cita Akhmalia; Purwantini, Heni
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.302

Abstract

This research aims to determine the financial performance of PT. Wijaya Cahaya Timber Tbk in terms of profitability ratios for the period 2021 - 2022. The type of research used in this research is quantitative. Profitability ratios are used to see how much profit the company gets based on performance that affects financial statement records. There are several types of Profitability ratios that are used as measuring tools, namely Profit Margin on Sales, Return on Investment / ROI (Return on Investment), Return on Equity / ROE (Return on Equity for total asset turnover), Earning Per Share of Common Stock (Earnings Per Common Share). Based on the calculation results Profitability ratio at PT. Wijaya Cahaya Timber Tbk shows that there has been a decrease in all types of ratios from 2021 to 2022, the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. In this case it is necessary to improve the company's operations in order to improve the company's performance and financial condition which is much better.
MEMAKSIMALKAN KEPATUHAN PAJAK MENGGUNAKAN TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN MELALUI SELF ASSESMENT Purwantini, Heni; Maharani, Destin Alfianika
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.607

Abstract

The purpose of this study is to analyze the relationship between education level and income level on tax compliance through self-assessment. The study was conducted on the Srikandi Women's Business Group (UMKM) in Bojongsari Village, Bojongsari District, Purbalingga Regency, with 45 members. The sample size used in this study was 45. The sampling method used was saturated sampling. The data obtained were analyzed using path analysis. The results indicate that education level has a direct effect on self-assessment, while income level does not. Both education and income levels positively influence tax compliance. In addition, self-assessment serves as a mediating variable that strengthens the relationship between education and income levels and tax compliance.
Risk-Based Tax Compliance: Analisis Penerapan Manajemen Risiko dalam Pengelolaan Kewajiban Pajak Perusahaan Purwantini, Heni; Hasibuan, Reza Rahmadi
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.322

Abstract

This study examines the implementation of risk management in corporate tax obligations using a risk-based tax compliance approach. Companies face complex transactions, regulatory changes, and intensified tax oversight, increasing the potential for reporting errors. The study employs a qualitative exploratory method, including in-depth interviews, observations, and internal document analysis, to understand risk identification, mapping, mitigation, and internal control processes. Findings indicate that companies systematically identify risks, use risk matrices to prioritize control measures, and strengthen mitigation procedures through multilayer verification and digital technology utilization. Internal coordination, structured documentation, and employee training are key factors in successful implementation. The application of risk management not only reduces audit findings and reporting errors but also fosters a sustainable compliance culture. This study contributes theoretically by expanding the literature on risk-based tax compliance and provides practical implications for companies to develop adaptive and systematic compliance strategies.
Co-Authors Destin Alfianika Maharani Hasibuan, Reza Rahmadi Joko Sari, Cita Akhmalia