Edunomics Journal

Pengaruh Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RBBR (Risk Based Bank Rating) dan Ukuran Bank Terhadap Pertumbuhan Laba Pada Bank Umum Konvensional Yang Terdaftar di BEI Periode 2018 – 2022

2025-01-06T05:02:13+00:00

This research aims to explain the influence of bank health levels using the RBBR (Risk Based Bank Rating) approach and bank size on profit growth in Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2018 - 2022. The RBBR approach includes Risk Profile, Good Carporate Governance, Earnings, and Capital and Bank Size. The method used in this research is a quantitative method that uses secondary data with documentation studies in the form of conventional commercial bank financial reports which have been published on the Indonesia Stock Exchange website, namely www.idx.co.id, Financial Services Authority http://www.ojk. go.id, Bank Indonesia www.bi.go.id, and websites of related banks. The population in this research is all Conventional Commercial Banks listed on the Indonesia Stock Exchange. The sampling technique in this research used purposive sampling, so that a sample of 39 banks was obtained. This research uses multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) 26. The results of this research show that Risk Profile which is proxied by Non Performing Loans (NPL) has a significant negative effect on profit growth, Earnings which is proxied by Return On Assets (ROA), and Capital which is proxied by Capital Adequacy Ratio (CAR) has a significant positive effect on growth. profit, while Good Corporate Govenrnance (GCG) and bank Size have no effect on profit growth. Practically, this research is to provide information, references and consideration for Conventional Commercial Banks listed on the Indonesia Stock Exchange to be able to increase bank profit growth by paying attention to the bank's health level and bank size by determining policies, making strategies and planning. to continue to improve the quality of bank performance, which will have an impact on increased profit growth, so that it can provide value for investors or other stakeholders

Pengaruh Persepsi Kualitas Pelayanan Pajak, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filing, Pemahaman Perpajakan dan Kepercayaan Terhadap Kepatuhan Wajib Pajak

2025-01-06T05:39:06+00:00

This study aims to determine the influence Tax Services Quality, Tax Sanction, Compliance Cost, E-filing, Tax Knowledge, and Tax Payers Trust on taxpayer compliance. The Independent variable is Tax Services Quality, Tax Sanction, Compliance Cost, E-filing, Tax Knowledge, and Tax Payers Trust. While the dependent variable is taxpayer compliance. This research is a quantitative research. The population as the object of research is all Corporate Taxpayers registered and required to report at KPP Madya Banjarmasin. The sample was selected using the purposive sampling method and obtained 145 samples of Corporate taxpayers. The data analysis technique used was multiple regression analysis and analyzed using SPSS 25. The result of this research showed that Tax Services Quality, Tax Sanction, E-filing, Tax Knowledge had an effect on the compliance of Corporate taxpayers registered with KPP Madya Banjarmasin, while the Compliance Cost and Taxpayers Trust had no effect on the compliance of Corporate taxpayers registered with KPP Madya Banjarmasin.

Peran UMKM Industri Kerajinan dalam Mendorong Pembangunan Ekonomi Berkelanjutan di Kota Palangka Raya

2025-01-07T01:49:01+00:00

UMKM berperan vital dalam perekonomian Indonesia, termasuk di Kota Palangka Raya, Kalimantan Tengah, melalui sektor industri kerajinan, khususnya aksesoris khas Dayak. Artikel ini menganalisis kontribusi UMKM kerajinan dalam mendorong pembangunan ekonomi berkelanjutan, dengan menggunakan studi kasus pada Toko Souvenir Fauzi yang menjual produk kerajinan tradisional seperti tas rotan, gelang batu, miniatur getah nyatu, manik-manik, dan aksesoris lainnya. Penelitian ini bertujuan untuk mengeksplorasi peran UMKM dalam menciptakan model bisnis yang ramah lingkungan dan sosial, sesuai dengan teori triple bottom line yang mengintegrasikan aspek ekonomi, lingkungan, dan sosial dalam pembangunan berkelanjutan. Hasil penelitian menunjukkan bahwa UMKM ini memberikan kontribusi signifikan terhadap perekonomian lokal, mempromosikan pelestarian budaya, dan mendukung keberlanjutan sumber daya alam melalui pemanfaatan bahan baku alami. Namun, tantangan seperti keterbatasan akses pasar, teknologi, dan pengelolaan sumber daya alam yang berkelanjutan masih dihadapi. Oleh karena itu, penelitian ini merekomendasikan peningkatan kapasitas teknologi dan pengelolaan sumber daya alam untuk memastikan keberlanjutan jangka panjang UMKM kerajinan ini. Dengan demikian, UMKM kerajinan aksesoris khas Dayak berpotensi sebagai agen perubahan yang mendorong pembangunan ekonomi yang inklusif dan berkelanjutan di Palangka Raya

Analisis Strategi Pengembangan Usaha Dengan Penggunaan QRIS Sebagai Metode Pembayaran Pada Rumah Makan Joglo Lumintu

2025-01-07T02:01:17+00:00

This study aims to analyze the implementation of QRIS (Quick Response Code Indonesian Standard) as a digital payment method at Joglo Lumintu Restaurant, Palangka Raya City, and examine its impact on business development strategies and operational efficiency. This research uses a descriptive qualitative approach, with data collection techniques through in-depth interviews, participatory observation, and questionnaires to the owner, employees, and customers of the restaurant. The results showed that the use of QRIS has provided convenience and security in the transaction process, increased operational efficiency through reduced transaction time, and facilitated more transparent financial records. However, the implementation of QRIS is still hampered by the preference for cash payments among older customers, who are less familiar with digital technology. In addition, QRIS transaction recording is still done manually, indicating the need for a more comprehensive digital management system integration. QRIS implementation is proven to increase customer satisfaction, especially among the younger generation, and has the potential to support business competitiveness. This research highlights the importance of digital education to customers and improving restaurant operations as strategies for developing a more efficient and modern culinary business.

Pengaruh Corporate Social Responsibility Pada Akuntability Value Creation

2025-01-22T02:10:26+00:00

This study aims to examine the effect of corporate social responsibility on value creation in LQ45 index companies listed on the IDX in 2018-2022. Value creation in this study is measured by economic value added. This study used several control variables are size, price earning ratio, debt to equity ratio, and net profit margin.The method used in this study is a quantitative research method. The population used as the object of the study is LQ45 index companies listed on the Indonesia Stock Exchange in 2018-2022. The selected sample used the purposive sampling method and 68 samples were obtained. The data analysis technique used was panel data regression analysis, and was analyzed using Eviews 12. The result of this study showed that the corporate social responsibility variable has effect on value creation. Size, debt to equity ratio and net profit margin as control variables have effect on value creation. Price earning ratio as control variables has no effect on value creation