Journal of Economics, Business, Accounting and Management最新文献_第2页

Analisis pengelolaan keuangan Desa di Desa Pong Majok Kecamatan Lembor Kabupaten Manggarai Barat 西芒加莱行政区兰博尔分区 Pong Majok 村财务管理分析

Journal of Economics, Business, Accounting and Management Pub Date : 2024-04-22 DOI: 10.61476/47efrk35

Kristoforus Jehaman, Dea Arme Tiara Harahap

引用次数: 0

Analisis rasio terhadap kinerja keuangan pada PT Supra Boga Lestari Tbk PT Supra Boga Lestari Tbk 公司财务绩效的比率分析

Journal of Economics, Business, Accounting and Management Pub Date : 2024-04-20 DOI: 10.61476/1sd75q31

Maria Farida Tewang, Dea Arme Tiara Harahap

{"title":"Analisis rasio terhadap kinerja keuangan pada PT Supra Boga Lestari Tbk","authors":"Maria Farida Tewang, Dea Arme Tiara Harahap","doi":"10.61476/1sd75q31","DOIUrl":"https://doi.org/10.61476/1sd75q31","url":null,"abstract":"This study was conducted to determine the financial performance of PT Supra Boga Lestari Tbk as seen from the analysis of financial ratios for 2019-2022. The ratios to be analyzed are solvency ratios including debt to asset ratio and debt to equity ratio. Liquidity ratios include current ratio, quick ratio and cash ratio and profitability ratios include net profit margin, return on asset ratio and return on equity ratio. The research conducted is quantitative descriptive research by collecting, describing and describing the data as it is. The data source in this study is secondary data taken from the financial statements of PT Supra Boga Lestari Tbk published on the Indonesia Stock Exchange website. Based on the results of the ratio analysis of the financial statements of PT Supra Boga Lestari Tbk, it is known that the solvency ratio in 2019-2022 seen from the average value of the debt to asset ratio and debt to equity ratio is in poor condition. The liquidity ratio in 2019-2022 seen from the average value of the current ratio, quick ratio and cash ratio is in poor condition, as well as the profitability ratio seen from the average value of the net profit margin ratio, return on asset ratio and return on equity ratio in poor condition. from the results of the analysis of the financial ratios of PT Supra Boga Lestari Tbk from 2019-2022 it can be concluded that the company's financial performance from the solvency ratio shows that the company has a very high debt burden. The liquidity ratio shows that the company is less able to pay off its short-term debt, while the profitability ratio shows that the company's capital and assets have not been used optimally in making a profit.","PeriodicalId":517720,"journal":{"name":"Journal of Economics, Business, Accounting and Management","volume":"115 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140680898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh strategi inovasi dan orientasi pasar terhadap keunggulan bersaing dan kinerja perusahaan (studi pada UKM OKE OCE Jakarta) 创新战略和市场导向对竞争优势和企业绩效的影响（对雅加达 OKE OCE 中小企业的研究）

Journal of Economics, Business, Accounting and Management Pub Date : 2024-04-12 DOI: 10.61476/v3gm7x78

Sri Mulyono

{"title":"Pengaruh strategi inovasi dan orientasi pasar terhadap keunggulan bersaing dan kinerja perusahaan (studi pada UKM OKE OCE Jakarta)","authors":"Sri Mulyono","doi":"10.61476/v3gm7x78","DOIUrl":"https://doi.org/10.61476/v3gm7x78","url":null,"abstract":"The DKI Jakarta Provincial Government program, OK OCE (One District, One Entrepreneurship Center), was pioneered by Anies Baswedan and Sandiaga Uno. The aim is to assist micro, small and medium enterprises (MSMEs) in cultivating an entrepreneurial spirit through the Cooperatives and MSMEs Sub-Department. The main objective of this program is to realize an economic mission that prioritizes society, justice, prosperity, quality and broad insight. This research aims to show and analyze three ways in which innovation strategy and market orientation influence the performance of OK OCE SME companies in Jakarta: through competitive advantage, directly and indirectly, through innovation strategy and market orientation. All SMEs partnering with OK OCE in Jakarta are research subjects. Data were analyzed using SEM-PLS. The total research sample was 100 small and medium business owners in OK OCE Jakarta, and the simple random sampling method was used for probability sampling. Based on the findings of this research, (1) Although innovation strategies SMEs in OK OCE Jakarta gain a competitive advantage, this does not directly improve their performance; (2) The increase in the performance of SMEs in OK OCE Jakarta is not a direct result of market orientation, but rather the result of competitive advantage. 3 The increase in the performance of SMEs in OK OCE Jakarta is significantly influenced by innovation strategy and market orientation.","PeriodicalId":517720,"journal":{"name":"Journal of Economics, Business, Accounting and Management","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140709246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember) 从税收会计角度分析将 NIK 纳入 NPWP 对税收遵从水平的影响（KPP Pratama Jember 案例研究）

Journal of Economics, Business, Accounting and Management Pub Date : 2024-03-18 DOI: 10.61476/mxarty67

Anisa Maulidia, Makkiyah, Putri Dewi Aprilia Sari, Fatimatuzzahro

{"title":"Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember)","authors":"Anisa Maulidia, Makkiyah, Putri Dewi Aprilia Sari, Fatimatuzzahro","doi":"10.61476/mxarty67","DOIUrl":"https://doi.org/10.61476/mxarty67","url":null,"abstract":"In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.","PeriodicalId":517720,"journal":{"name":"Journal of Economics, Business, Accounting and Management","volume":"69 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140283809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0