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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Ni Ketut Lely Aryani Merkusiwati
Faculty of Economics and Business, Udayana University

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THE EFFECT OF CAPITAL STRUCTURE AND CREDIT TURNOVER ON THE FINANCIAL PERFORMANCE OF COOPERATIVES IN BANGLI REGENCY I Kadek Dwi Mahendra; Ni Ketut Lely Aryani Merkusiwati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The financial performance of cooperatives is one of the key indicators for assessing the effectiveness and efficiency of organizational resource management, particularly amid intense business competition and post-pandemic challenges. This study aims to analyze the effect of capital structure and credit turnover on the financial performance of cooperatives in Bangli Regency. The research population includes all cooperatives in Bangli Regency, with a purposive sampling technique resulting in 43 cooperatives as the study sample. Thus, the total number of observations is 86 (43 cooperatives × 2 years) for the fiscal years 2023–2024. The research data were obtained from audited financial reports presented at the Annual Members’ Meeting (RAT). Data analysis was conducted using multiple linear regression to test both the simultaneous and partial effects of the independent variables on the dependent variable. The results show that capital structure has a positive and significant effect on the financial performance of cooperatives. Meanwhile, credit turnover also exerts a significant effect, although it may be negative if credit risk management is not properly handled. These findings contribute theoretically to the development of financial accounting literature and offer practical implications for cooperative management in formulating more optimal funding and credit management policies
THE EFFECT OF THE IMPLEMENTATION OF E-SAMSAT, TAX SANCTIONS, AND INCOME ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN BADUNG REGENCY Ni Made Ayu Tabita Cintya Hardi; Ni Ketut Lely Aryani Merkusiwati
INJOSEDU: International Journal of Social and Education Vol. 2 No. 7 (2025)
Publisher : Adisam Publisher

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The capital market serves as an important medium for investors to generate profits through. Tax is a mandatory contribution to the state, payable by individuals or entities, coercive in nature based on law, without direct compensation, and used to finance state expenditures for the greatest prosperity of the people. Taxpayer compliance reflects the extent to which taxpayers fulfill their tax obligations in accordance with the applicable laws and regulations. This study aims to examine the effect of the implementation of E-Samsat, tax sanctions, and income on the compliance of motor vehicle taxpayers in Badung Regency. This research employs a quantitative approach with a survey method through the distribution of online questionnaires using Google Forms. The number of respondents in this study was 100 people, selected using the accidental sampling method. The data analysis technique used was multiple linear regression analysis with the aid of IBM SPSS version 25. The analysis results show that E-Samsat has a positive and significant effect on taxpayer compliance, tax sanctions have a positive and significant effect on taxpayer compliance, and income has a positive and significant effect on taxpayer compliance. These findings support Attribution Theory and Task Technology Fit Theory, and provide practical input for relevant agencies, particularly the Samsat Office in Badung Regency, in improving taxpayer compliance.
Co-Authors I Kadek Dwi Mahendra Ni Made Ayu Tabita Cintya Hardi