MSMEs Credit Distribution and Non-performing Loan Towards Banking Companies Profit in Indonesia

The problems raised in the present research was related to the effect of MSMEs credit distribution loan and Non-Performing Loan (NPL) credit towards the banking companies profit in Indonesia. The study was intended to examine and obtain empirical evidence on the effect included (1) MSMEs credit variable to NPL variable. (2) MSMEs credit variable distributed to profit variable. (3) NPL to the profit variable and (4) to determine the effect indirectly MSMEs credit variable to profit variable through NPL in banking companies which included the 15 largest credit banks of MSMEs in Indonesia. The study used secondary data sources and data types used as quantitative data. It was collected through documentation studies. The data analysis technique was applied Path Analysis on the software (SPSS). The hypothesis result testing was obtained that (1) the total amount of MSMEs credit had a significant positive effect on the banking company profit. (2) MSMEs credit positively significant to NPL of the banking company. (3) NPL had a significant negative effect on the company profit. (4) MSMEs credit could directly effect to profit and also indirectly affect the MSMEs credit could effect NPL as an intermediary variable then to variable profit. The direct coefficient value (0,301) was lower than the indirect coefficient (0,404). Therefore, it can be concluded that there was an indirect effect of MSMEs credit channeled to NPL as an intermediate variable then to profit variable. The expected contribution could be obtained from the results was to assist the management in the banking sector in credit management included micro, small and medium enterprises (MSMEs) as well as become a consideration for stakeholders of the banking sector in decision making

Culture of Tri Hita Karana on Ease of Use Perception and Use of Accounting Information System

The problem raised in the present research was the implementation of a culture of Tri Hita Karana. It was one of the philosophy that underlies all aspects of Balinese life in their interaction including on organizational life. The study was intended to examine and analyze the effect of the culture of Tri Hita Karana on the use of Accounting Information System. As well, the indirect effect of the culture of Tri Hita Karana implementation on the use of Accounting Information System moderated perceived ease of use. The research object was Small and Medium Enterprises in Badung Regency. Data collection techniques were used in the study included a questionnaire. The sampling techniques were used in stratified random sampling. Data analysis technique in this research was analyzed through moderated regression analysis. The hypothesis test results showed that 1) Culture of Tri Hita Karana has a positive effect on the use of Accounting Information System. 2) Perception of use ease can strengthen cultural of Tri Hita Karana relationships and Use of Accounting Information System

Tax Sanctions, Tax Amnesty Program, and Tax Obligation Placement Towards Compliance Report on Corporate Taxpayers

The level of taxpayer compliance was very low. It was due to the lack of the taxpayer's knowledge in fulfilling tax obligations. The level of the taxpayer's awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined