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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Syahla, Farelia Naurah
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Analisis Likuiditas dan Efisiensi Operasional Pada Sisa Hasil Usaha (SHU) Koperasi Pegawai Balitbang Kemendikbud Purwatiningsih, Rosita Tri; Kusuma , Dian Putri Ayu; Anggraini, Ria; Syahla, Farelia Naurah
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.467

Abstract

This study aims to analyze the effect of liquidity and operational efficiency on the Remaining Operating Results (Sisa Hasil Usaha/SHU) of the Balitbang Kemendikbud Employees’ Cooperative during the 2022–2024 period. This research employs a descriptive quantitative approach using secondary data obtained from the cooperative’s financial statements and supervisory reports. Liquidity is examined using the current ratio, while operational efficiency is measured through the operating expense to operating income ratio (BOPO). The results indicate that the cooperative’s liquidity level is relatively positive and supports smooth operational activities. However, excessively high liquidity at the end of the research period indicates the presence of idle funds that have not been optimally utilized. In terms of operational efficiency, the increase in the BOPO ratio in 2024 shows that operating expenses grew faster than operating income, resulting in a decline in SHU. Simultaneously, all variables have an effect on the level of SHU. Therefore, balanced liquidity management and effective control of operating expenses are required to improve the cooperative’s financial performance in a sustainable manner.
Pengaruh Literasi Perpajakan dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Mahasiswa Akuntansi Universitas Bina Sarana Informatika Syahla, Farelia Naurah; Purwatiningsih, Rosita Tri; Kusuma, Dian Putri Ayu; Anggraini, Ria
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1377

Abstract

Low taxpayer compliance remains a persistent challenge in Indonesia, particularly among prospective taxpayers such as university students. This study aims to examine the effect of tax literacy and tax digitalization on taxpayer compliance among accounting students at Bina Sarana Informatika University, Slipi Campus. A quantitative research design was employed using primary data collected through structured questionnaires distributed to 74 students selected by random sampling. Tax literacy, tax digitalization, and taxpayer compliance were measured using Likert-scale indicators. The collected data were analyzed using multiple linear regression with SPSS version 21, preceded by validity, reliability, and classical assumption tests. The findings reveal that tax literacy has a positive and significant effect on taxpayer compliance, indicating that a higher level of understanding of tax regulations encourages more compliant behavior. In contrast, tax digitalization does not show a significant effect on compliance when examined individually, suggesting that technological availability alone is insufficient to shape compliance behavior. However, when analyzed simultaneously, tax literacy and tax digitalization jointly have a significant influence on taxpayer compliance. These results highlight the importance of strengthening tax education while aligning digital tax systems with users’ readiness to ensure sustainable compliance in the future.
Co-Authors Kusuma , Dian Putri Ayu Kusuma, Dian Putri Ayu Purwatiningsih, Rosita Tri RIA ANGGRAINI