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All Journal JURNAL LENTERA AKUNTANSI Mutiara: Multidiciplinary Scientifict Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Dyah Cahyasari
Universitas Pradita
Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA GENERASI MILENIAL DI INDONESIA Dyah Cahyasari; Michael Michael
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.813

Abstract

This study aims to determine the effect of tax knowledge, tax services, and tax digitization on individual taxpayer compliance (WPOP). The population used is the millennial generation who work as private employees. The sample used was 126 employees in the millennial generation category. The sampling technique uses purposive sampling with several criteria, such as: (1) Active private employees in 2019-2023, (2) Has done digital tax reporting, (3) Domiciled in the Greater Jakarta area. The type of data used is primary data, and the collection uses a questionnaire. Partially, the results of the study show that the tax knowledge variable has a negative effect on taxpayer compliance, the tax service variable has a positive effect on taxpayer compliance, while the tax digitization variable has no effect on taxpayer compliance.Keywords: Tax Service, Tax Knowledge, Tax Digitization, Tax Compliance Behavior
Analisis Faktor-Faktor Internal yang Mempengaruhi Pendapatan Restorant Citranoodle+ Benaya Dustin; Carolyn Natalia; Alvin Alexis; Genesis Charitos; Dyah Cahyasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1300

Abstract

The business landscape in Tangernag Regency has experienced significant growth compared to before due to the Covid-19 pandemic. The development of business opportunities in an area can increase the income and economy of that area. The accommodation and food and beverage provider business sector is one of the sectors that contributes to economic growth in Tangerang Regency, especially in the Gading Serpong, BSD and surrounding areas. Citra Noodle+ is a business that sells noodles in the Gading Serpong area. The aim of the research is to look for factors that can influence CitraNoodle+’s income. Primary data wa obtained using interview and observation methods, with secondary data obtained through a literature review.
Liquidity and Activity Analysis on Profitability at PT Eastparc Hotel TBK 2019-2021 (Pandemic Conditions) Rhea Mandasari; Fabiola Kalalo; Vanessa Jaklin; Islamiati Wulandari; Dyah Cahyasari
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.113

Abstract

The COVID-19 pandemic has had a continuous impact on various sectors, including the economic and tourism sectors, which has caused a decline in production, consumption, and operations in all aspects including maintaining the company's existence and safe and stable profitability. This study aims to analyze profitability using methods from liquidity ratios and activity ratios based on PT Eastparc Hotel Tbk's financial statements from 2019-2021. Data collection method through theory from several literature reviews with time series data collection techniques. The data analysis method used is descriptive quantitative using financial ratio analysis tools, with a research period of the last 3 years (2019 – 2021). The results of the analysis of CR's liquidity ratio for 3 years during the pandemic show that the company PT Eastparc Hotel Tbk has not been able to pay debts that must be immediately met with current assets. QR and CAR show that the company's condition is not good in 2021 This condition means that the company still needs time to sell some of its other current assets to pay its obligations. The results of the Activity ratio show that the company's performance is not good and able to maximize the capacity of its fixed assets. Meanwhile, inventory turnover shows good company conditions in maximizing inventory so as not to accumulate in warehouses in excess quantities (productive) increasing profitability. Meanwhile, the working capital turnover ratio in 2019 was not good, but there were improvements in the last two periods, namely 2020 and 2021. The results of the financial ratio analysis show that PT Eastparc Tbk.'s financial performance during the 3 periods of the pandemic was quite good, after improving its ability to pay short-term debt through the sale of securities, collecting even though inventory turnover was slow and had a relationship in line with the decline in profitability generated by the company.
Co-Authors Alvin Alexis Benaya Dustin Carolyn Natalia Fabiola Kalalo Genesis Charitos Islamiati Wulandari Michael Michael Rhea Mandasari Vanessa Jaklin