With the case of village financial management, this research was conducted to find out how the financial management of Pong Majok Village, Lembor District, West Manggarai Regency influences village development. Funding really helps villages develop the businesses and facilities needed using quality methods. The data collection tools used were surveys and documents. The findings show that village financial management in Pong Majok Village includes planning village financial management, implementing village finances, administering village finances, reporting village financial management and accountability for village financial management in Pong Majok Village, basically following Minister of Home Affairs Regulation Number 20 of 2018 regarding management. village finances. However, there are still many things that need to be reviewed and evaluated by the Pong Majok Village Government in terms of submitting monthly reports, filling in attachments to APBDesa activity reports, and reporting APBDesa activities to the community.
{"title":"Analisis pengelolaan keuangan Desa di Desa Pong Majok Kecamatan Lembor Kabupaten Manggarai Barat","authors":"Kristoforus Jehaman, Dea Arme Tiara Harahap","doi":"10.61476/47efrk35","DOIUrl":"https://doi.org/10.61476/47efrk35","url":null,"abstract":"With the case of village financial management, this research was conducted to find out how the financial management of Pong Majok Village, Lembor District, West Manggarai Regency influences village development. Funding really helps villages develop the businesses and facilities needed using quality methods. The data collection tools used were surveys and documents. The findings show that village financial management in Pong Majok Village includes planning village financial management, implementing village finances, administering village finances, reporting village financial management and accountability for village financial management in Pong Majok Village, basically following Minister of Home Affairs Regulation Number 20 of 2018 regarding management. village finances. However, there are still many things that need to be reviewed and evaluated by the Pong Majok Village Government in terms of submitting monthly reports, filling in attachments to APBDesa activity reports, and reporting APBDesa activities to the community.","PeriodicalId":517720,"journal":{"name":"Journal of Economics, Business, Accounting and Management","volume":"29 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140675009","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}
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.
本研究旨在从 2019-2022 年财务比率分析中确定 PT Supra Boga Lestari Tbk 公司的财务业绩。要分析的比率是偿付能力比率，包括债务资产比率和债务权益比率。流动性比率包括流动比率、速动比率和现金比率，盈利性比率包括净利润率、资产回报率和权益回报率。本研究采用定量描述性研究方法，对数据进行收集、描述和说明。本研究的数据来源于 PT Supra Boga Lestari Tbk 在印度尼西亚证券交易所网站上公布的财务报表。根据 PT Supra Boga Lestari Tbk 公司财务报表的比率分析结果可知，从债务与资产比率和债务与权益比率的平均值来看，2019-2022 年的偿付能力比率状况不佳。从流动比率、速动比率和现金比率的平均值可以看出，2019-2022 年的流动性比率状况不佳；从净利润率、资产收益率和权益收益率的平均值可以看出，2019-2022 年的盈利性比率状况不佳。从对 PT Supra Boga Lestari Tbk 公司 2019-2022 年财务比率的分析结果可以得出结论：从偿付能力比率来看，该公司的财务状况表明该公司的债务负担很重。流动性比率表明该公司偿还短期债务的能力较弱，而盈利性比率表明该公司的资本和资产在盈利方面没有得到最佳利用。
{"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}
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.
雅加达 DKI 省政府的 OK OCE（一区一创业中心）计划由 Anies Baswedan 和 Sandiaga Uno 首创。其目的是通过合作社和中小微企业分部协助中小微企业培养创业精神。该计划的主要目标是实现优先考虑社会、正义、繁荣、质量和广泛见解的经济使命。本研究旨在展示和分析创新战略和市场导向对雅加达 OK OCE 中小型企业绩效的三种影响方式：通过竞争优势、直接和间接的创新战略和市场导向。雅加达所有与 OK OCE 合作的中小企业都是研究对象。数据使用 SEM-PLS 进行分析。研究样本总数为 100 个雅加达 OK OCE 的中小企业主，采用简单随机抽样法进行概率抽样。根据本研究的结论，（1）尽管雅加达 OK OCE 地区的创新战略中小型企业获得了竞争优势，但这并不能直接提高其绩效；（2）雅加达 OK OCE 地区中小型企业绩效的提高并不是市场导向的直接结果，而是竞争优势的结果。3 雅加达 OK OCE 地区中小企业绩效的提高受到创新战略和市场导向的显著影响。
{"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}
Anisa Maulidia, Makkiyah, Putri Dewi Aprilia Sari, Fatimatuzzahro
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.
{"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}
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