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All Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Rezeki Putri Utami
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Economics, Econometrics & Finance

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Tinjauan Pustaka: Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Aulia Rahmadanti; Mairoza; Cindy Sri Wahyuni; Riska Nurazila; Rahayu Lestari; Rezeki Putri Utami; Vadly Dwijka Jafesia; Novita Eka Rahmadhani; Silvi Rahmadani; Divia Zal Rizky; Intan Mulia Sari; Tiara Rosa Maharani; Defina Maharani; Rinda Andini Thamrin; Perawati
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6879

Abstract

Penerapan Good Corporate Governance (GCG) menjadi perhatian penting di Indonesia sejak krisis keuangan Asia 1997–1998 yang mengungkap lemahnya tata kelola perusahaan, khususnya pada sektor perbankan. Penelitian ini bertujuan untuk meninjau penerapan Good Corporate Governance serta menganalisis pengaruhnya terhadap kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk berdasarkan kajian literatur. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif melalui penelaahan jurnal ilmiah, buku referensi, laporan tahunan, dan publikasi resmi yang relevan. Hasil kajian menunjukkan bahwa penerapan GCG melalui mekanisme dewan direksi, dewan komisaris, komisaris independen, dan komite audit secara umum berpengaruh positif terhadap kinerja keuangan perbankan yang diukur menggunakan rasio profitabilitas, seperti Return on Assets (ROA) dan Return on Equity (ROE). Penerapan prinsip transparansi, akuntabilitas, dan pengawasan yang efektif mampu meningkatkan kepercayaan pemangku kepentingan serta mendukung keberlanjutan kinerja perusahaan.
Analisis Kepatuhan Pajak pada Pelaku UMKM di Tinjau dari Sistem dan Pelayanan Pajak Dwi Fionasari; Armina Khoiriyah Nasution; Rezeki Putri Utami; Zahwa Aulia; Fakhrul Ilham; Muhammad Hanif Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy through their contribution to employment and national economic growth. However, tax compliance among MSME taxpayers remains relatively low due to limited understanding of tax regulations and administrative procedures. This study aims to analyze tax compliance among MSME actors in Binawidya District, Pekanbaru, from the perspectives of the tax system and tax services. A qualitative research method with a descriptive interpretive approach was employed. Data were collected through observation, semi-structured interviews, documentation, and literature review involving five food-sector MSMEs selected using purposive sampling. The data were analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. The findings indicate that MSME owners generally recognize the importance of financial records and taxation for business sustainability. However, their understanding remains limited to simple bookkeeping and has not yet developed into structured financial reporting. Tax compliance is influenced not only by taxpayers' awareness but also by the accessibility of tax services, administrative simplicity, and digital tax systems. Although Government Regulation Number 20 of 2026 introduces changes to MSME taxation, the studied respondents are generally unaffected because they operate as individual businesses. The study implies that improving financial literacy, tax education, and accessible tax services is essential to strengthen voluntary tax compliance among MSMEs.
Co-Authors Armina khoiriyah nasution Aulia Rahmadanti Cindy Sri Wahyuni Defina Maharani Divia Zal Rizky Dwi Fionasari Fakhrul Ilham Intan Mulia Sari Mairoza Muhammad Hanif Kurniawan Novita Eka Rahmadhani Perawati Rahayu Lestari Rinda Andini Thamrin Riska Nurazila Silvi Rahmadani Tiara Rosa Maharani Vadly Dwijka Jafesia Zahwa Aulia