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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Journal of Artificial Intelligence and Digital Business
Todingbua, Manuel A.
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP MAKASSAR UTARA Setiawati, Linda; Todingbua, Manuel A.; Halik, Johannes Baptista
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to analyze the impact of good corporate governance and tax sanctions on companies' compliance with tax obligations at the North Macassar Tax Office, as there are still compliance issues in various regions. This study uses a quantitative approach with number-based data. The sample consisted of 96 companies selected at random. The results show that the implementation of good corporate governance does not have a significant impact on companies' compliance with tax regulations. In contrast, tax penalties have a significant impact on the level of compliance with tax obligations by companies with the North Makassar Tax Office.
ANALISIS PENGARUH LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PERILAKU MANAJEMEN UMKM DI KOTA MAKASSAR Tonapa, Cindy Dewi Cristin; Todingbua, Manuel A.; Mongan, Claudio Julio
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5343

Abstract

The need for careful financial management in order for MSMEs to adjust and prosper in a cutthroat market is what motivates this study. Effective financial management is frequently a challenge for MSMEs with inadequate financial literacy and proper financial attitudes. This study looks into how financial attitudes and financial literacy affect MSMEs' financial management practices in Makassar City. Questionnaires were used to gather data as part of a quantitative research approach. The findings indicate a significance level of 0.000, which is less than 0.05, and a F value of 18.749, which is higher than the F table value of 3.091. This indicates that the financial behavior variable is highly influenced by financial attitudes and financial knowledge. According to the analysis conducted with SPSS 26, financial attitudes and financial literacy have a major influence on the financial management behavior of MSMEs in Makassar City.
Analysis Connection between Liquidity and Activities to Profitability at PT. FKS Multi Agro Tbk Pasomba', Jelnia Nu'tu; Paridi, Andryanus; Todingbua, Manuel A.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1561

Abstract

Study This analyze connection between liquidity and activity to profitability at PT FKS Multi Agro Tbk during 2019–2023 period . The data used is secondary data in the form of report finance quarterly earnings​ from the Indonesia Stock Exchange . Variables liquidity measured through the current ratio, quick ratio, and cash ratio, while activity measured use ratio rotation assets , inventory , receivables , and assets fixed . Profitability analyzed through ROA, ROE, and NPM ratios . The approach used is analysis ratio financial analysis and Partial Least Square (PLS) test. Research results show that Good liquidity and activity own influence positive significant to profitability . In 2022, it was recorded as period with efficiency assets and profitability highest , while in 2023 it will occur decline in some indicator , shows the need optimization management assets and cash. Findings This give implications important for management company agribusiness For guard balance between liquidity and efficiency operations to improve performance finance in a way sustainable .
Analisis Fundamental Pengambilan Keputusan Investasi pada Saham PT Bank BRI Tbk Intan Windyani, Windi; Todingbua, Manuel A.; Mongan, Claudio Julio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4594

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis fundamental perusahaan menggunakan indikator Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), serta Price Earning Ratio (PER) dalam pengambilan keputusan investasi saham PT. Bank Rakyat Indonesia Tbk (BBRI) selama periode 2020-2024. Pendekatan yang digunakan adalah metode analisis kuantitatif-deskriptif, dengan teknik pengolahan data berbasis perhitungan rasio keuangan ROE, DER, EPS, dan PER.Hasil penelitian mengungkapkan pemulihan fundamental yang signifikan pada Bank BRI. ROE mengalami peningkatan tajam hingga mencapai 19%, yang telah melampaui standar nasional dan menandakan efisiensi penggunaan ekuitas dalam menghasilkan laba semakin optimal. Sementara itu, rasio DER menunjukkan fluktuasi dengan tren penurunan secara keseluruhan dari awal periode, sehingga mengindikasikan penurunan risiko keuangan akibat beban utang yang semakin terkendali dan struktur modal yang lebih sehat.EPS juga terus meningkat, mencerminkan pertumbuhan laba bersih per saham yang kuat sebagai sinyal positif bagi investor potensial. Pada tahun 2022, PER mencapai nilai tertinggi yang menyiratkan kondisi overvalued, di mana harga saham dianggap terlalu mahal relatif terhadap pendapatannya. Sebaliknya, PER terendah tercatat pada 2024, menunjukkan kondisi undervalued yang menguntungkan. Hal ini berarti saham BBRI pada tahun tersebut menawarkan potensi laba maksimal per lembar saham dengan harga beli relatif murah, sehingga direkomendasikan untuk keputusan beli bagi investor jangka panjang.
Analisis Sumber Dan Penggunaan Modal Kerja Pada PT. Avia Avian Tbk Kuddi, Imanuel; Todingbua, Manuel A.; Mongan, Claudio Julio
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1782

Abstract

Penurunan likuiditas perusahaan, yang terjadi karena kewajiban lancar meningkat lebih cepat daripada aset lancar, menimbulkan dugaan bahwa pengelolaan modal kerja belum berjalan efisien. Tujuan penelitian adalah menganalisis sumber dan penggunaan modal kerja serta menilai efisiensi pengelolaannya melalui rasio keuangan selama periode 2022–2024. Penelitian menggunakan metode deskriptif kuantitatif berbasis data sekunder, meliputi laporan posisi keuangan dan laporan laba rugi. Analisis dilakukan melalui evaluasi perubahan neraca, penelusuran aliran dana, serta pengukuran kesesuaian struktur pembelanjaan dengan prinsip pembelanjaan modal kerja. Efisiensi modal kerja diukur melalui rasio total aset terhadap modal kerja bersih, rasio kewajiban lancar, dan perputaran modal kerja. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan prinsip pembelanjaan dengan benar, tercermin dari kecukupan pendanaan jangka pendek dan panjang serta peningkatan modal kerja selama dua tahun berturut-turut. Namun, efisiensi modal kerja belum optimal. Likuiditas yang terlalu tinggi menunjukkan adanya pendanaan yang belum dimanfaatkan secara produktif, sementara perputaran modal kerja masih berada di bawah standar industri. Dengan demikian, meskipun struktur pendanaan perusahaan sudah tepat, kualitas pemanfaatan modal kerja masih perlu ditingkatkan agar mampu mendukung kinerja dan profitabilitas secara lebih efektif.
Co-Authors Intan Windyani, Windi Johannes Baptista Halik Kuddi, Imanuel Linda Setiawati, Linda Mongan, Claudio Julio Paridi, Andryanus Pasomba', Jelnia Nu'tu Tonapa, Cindy Dewi Cristin