Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan (JAK)
Purba, Ayuwinarti
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Mulyo, Sadono; Shafina, Evelyne; Purba, Ayuwinarti; Pahala, Indra; Wahono, Puji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
ANALYSIS OF RECEIVABLE TURNOVER AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN LQ45 INDEX ENERGY COMPANIES Purba, Ayuwinarti; Yusuf, Muhammad; Gurendrawati, Etty
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3689

Abstract

This research aims to analyze the effect of receivable turnover and debt to equity ratio (DER) on return on assets (ROA) in energy companies listed in the LQ45 index. The research sample consists of 45 observation data taken from 9 energy companies for 5 years. The analysis method used is multiple linear regression with classical assumption testing to ensure the validity of the model. The results showed that receivable turnover has no significant effect on ROA, while DER has a significant effect on ROA. Simultaneously, both independent variables have a significant effect on ROA, but the largest contribution comes from DER. This finding suggests that the funding structure, specifically the debt-to-equity ratio, plays an important role in determining the profitability of energy companies. This study implies that prudent debt management is necessary to increase profitability and attract investors' interest in the stock market.
Co-Authors Etty Gurendrawati, Etty Indra Pahala Muhammad Yusuf Mulyo, Sadono Shafina, Evelyne Wahono, Puji