Article Per Year (5 Year)
p-Index From 2019 - 2024
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This Author published in this journals
All Journal Journal of Applied Business, Taxation and Economics Reseach Review of Accounting and Taxation
Angga Nugraha
Piksi Input Serang Polytechnic
Economics, Econometrics & Finance Social Sciences

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The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability Angga Nugraha
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.109

Abstract

This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.
Analysis System Payroll And Calculation Employee Salaries At Pt Lautan Jaya Semesta Umdatul Aliyah; Angga Nugraha; Siti Sofiyah
Review of Accounting and Taxation Vol. 2 No. 01 (2023): June 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i01.150

Abstract

Purpose - This research was conducted at PT Lautan Jaya Semesta which aims to analyze the recitation system and calculation of employee gait at PT Lautan Jaya Semesta. Data collection techniques used are interviews and phaevas. Design/methodology/approach - The interview method is used to ask questions related to the calculation of employee salaries at PT Lautan Jaya. Semesta While the Observation Method is the data obtained about the payroll system. Finding - Based on the research results, the payroll system at PT Lautan Jaya Semesta can be said to be quite good because it involves important elements, including a network of procedures that make up the payroll system, related functions or sections in the payroll system, documents used . in the payroll system and interim control of the payroll system. consisting of organizations that have separate divisions, authorization systems and schat practices. While the calculation of the employee's net salary is obtained from the basic salary plus overtime pay, the meal allowance is reduced by deductions for PPH 21, BPJS. Originality-
Co-Authors Siti Sofiyah Umdatul Aliyah