Accounting Progress

Analisis Tingkat Kesehatan Bank Umum BUMN Yang Masuk Dalam Top 1000 World Banks 2024 Versi The Banker Menggunakan Metode RGEC

Mon, 30 Jun 2025 00:00:00 -0700

This study aims to analyze the financial health of state-owned commercial banks (Bank Umum BUMN) included in the Top 1000 World Banks 2024 list by The Banker using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). This is a descriptive quantitative study utilizing secondary data in the form of annual reports from 2021 to 2023, obtained from the official websites of the Indonesia Stock Exchange (IDX) and each respective bank. The risk profile aspect was assessed using the Non-Performing Loan (NPL) ratio, good corporate governance was evaluated based on the self-assessment results of each bank, earnings were analyzed through Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), while capital was measured using the Capital Adequacy Ratio (CAR). The results showed that during the 2021–2023 period, the four state-owned commercial banks achieved Composite Rating 1 (PK-1), indicating a "very healthy" status. The risk profile and GCG were in the “healthy” category, while the earnings and capital aspects were in the “very healthy” category with positive growth trends, particularly in ROA, ROE, and NIM. These findings indicate that, overall, state-owned commercial banks maintain strong financial performance and health, although there is still room for improvement in risk and governance aspects to align with other financial indicators. This study contributes to stakeholders’ understanding of the stability and long-term sustainability prospects of state-owned banks.

Analisis Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan (PPh) Pasal 21 Pada KPP Pratama Tebing Tinggi

Yenni Arfah, Devi Novita Sari, Dwi Fany Azra Panjaitan — Mon, 30 Jun 2025 00:00:00 -0700

This study aims to analyze the compliance level of individual taxpayers with regard to the income tax revenue from Article 21 at the Pratama Tax Office (KPP Pratama) in Tebing Tinggi. A qualitative descriptive approach was adopted, utilizing primary data through interviews with tax officers and secondary data from reports and relevant literature. The findings show a decreasing trend in compliance from 77.97% in 2021 to 57.7% in 2023, despite a steady increase in registered taxpayers. This indicates that a larger taxpayer base does not necessarily lead to higher compliance. The main contributing factors to low compliance include insufficient knowledge of tax obligations, lack of awareness about filing procedures, and misperceptions regarding the tax system. Although the tax revenue from Article 21 remained relatively high—exceeding targets in 2021 and 2022 and nearing the target in 2023—this was primarily driven by high-income taxpayers subject to progressive tax rates. The results demonstrate that tax revenue performance is not solely dependent on overall taxpayer compliance levels. This study highlights the need for targeted taxpayer education, service improvement, and a localized strategy to address behavioral gaps in the self-assessment tax system.

Analisis Pengaruh Harga Minyak, Kurs, Dan Suku Bunga Terhadap Indeks IDX Financial Periode 2019-2022 Menggunakan Model Autoregressive Distributed Lag (ARDL)

Didik Gunawan, Siti Nurhafizah, Dikdik Kusdiana — Mon, 30 Jun 2025 00:00:00 -0700

This research aims to analyze the influence of oil prices, exchange rates and interest rates on the IDX financial index for the 2019-2022 period using the autoregressive distributed lag (ARDL) model. This study uses a quantitative approach. The population in this study is daily data from the IDX Financial Index, oil prices, exchange rates and interest rates from January 2019 to December 2022, so the sample in this study is 978 time series data with a sampling technique using a total sampling technique. The data collection method uses documentation published on the sites id.investing.com and www.bi.go.id. Data analysis in this research uses the Autoregressive Distributed Lag method with the help of E-views version 10 software. The results of this research show that in the short and long term world oil prices have a positive and significant effect on the IDX Financial Index. In the short and long term the exchange rate has a negative and significant effect on the IDX Financial Index. Meanwhile, interest rates have no effect on the IDX Financial Index in the short or long term.

Penerapan Sub Pokok Fungsi pada Matematika Ekonomi terhadap Fungsi Permintaan dan Fungsi Penawaran

Cici Puspaningrum — Mon, 30 Jun 2025 00:00:00 -0700

This article discusses the results of research on the application of sub-functions in economic mathematics to demand and supply functions. Function material is often used by experts in solving economic problems. The purpose of this study was to determine student activity during learning sub-functions in economic mathematics to demand and supply functions, to determine student responses when learning functions in economic mathematics to demand and supply functions. The research method used was quasi-experimental, with a one-shot case study research design. The population of this study were all students of the Accounting study program and the sample was students of the Accounting study program in the first semester of STIE Bina Karya Tebing Tinggi. The statistics used in this study were descriptive statistics with the data analyzed being qualitative data. The research instruments used were observations of student activities and observations of lecturers' activities in teaching, interviews, and Likert-scale questionnaires. Based on the analysis of student observation sheets, student activity during learning sub-functions in economic mathematics to demand and supply functions increased. Based on the analysis of the questionnaire, students responded positively to the learning of sub-topics of functions in economic mathematics regarding demand functions and supply functions.

Analisis Tingkat Kesehatan Finansial Pada Koperasi Simpan Pinjam CU Makmur Bersama Kota Tebing Tinggi

Rapat Piter Sony Hutauruk — Mon, 30 Jun 2025 00:00:00 -0700

This study aims to analyze the financial health level of the Credit Union (CU) Makmur Bersama Savings and Loan Cooperative in Tebing Tinggi during the 2019-2021 period. This assessment is important to determine the cooperative’s ability to maintain performance and adhere to sound financial management principles. The research uses a qualitative method with a descriptive approach by analyzing secondary data in the form of financial reports, specifically balance sheets and income statements from 2019 to 2021. Data collection was conducted using documentation techniques. The data were analyzed using financial ratio analysis based on six indicators of cooperative health: capital, quality of productive assets, efficiency, liquidity, independence and growth, and cooperative identity, referring to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs of the Republic of Indonesia No. 06/Per/Dep.06/IV/2016. The results showed that CU Makmur Bersama was in a healthy category throughout the observed period with an average score of 71.83. These findings are expected to serve as a basis for improving and strengthening the cooperative’s financial management system to ensure its sustainability and member welfare.

Analisis Strategi Pemberian Kredit Dalam Upaya Mencegah Kredit Bermasalah (Non Performing Loan) Pada PT Bank Rakyat Indonesia (Persero) Tbk

Mon, 30 Jun 2025 00:00:00 -0700

The research aims to analyze credit granting strategies to prevent Non-Performing Loans (NPL) at PT Bank Rakyat Indonesia (Persero) Tbk (BRI). The research focuses on reviewing strategies using the 6C approach (Character, Capacity, Capital, Collateral, Condition, and Constraints) in the credit granting process to minimize the risk of default. Additionally, a historical data analysis of the NPL ratio is conducted, comparing non-performing loans to the total credit granted. The findings indicate that consistently implementing the 6C approach significantly reduces the NPL level, particularly through strict evaluations of customer characteristics, financial capacity, and credit collateral. This study provides valuable insights into credit risk management and the formulation of more effective strategies to maintain BRI's financial stability amid dynamic economic challenges.