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All Journal Journal of Accounting and Investment Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Karya Abdi Masyarakat Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Sriwiyanti, eva
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ANALISIS COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT INDOSAT TBK Sriwiyanti, Eva; Saragih, Rai Fazran Nuarza
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zkg5eb74

Abstract

The goal of this study is to use common size analysis to determine PT Indosat Tbk's financial performance within the 2020–2023. The quantitative method was used in this study. The information is taken from the 2020–2023 financial filings of PT Indosat Tbk. The common size analysis was used to examine the information in the income statement and statement of financial performance. The study's findings, which were derived from the balance sheet and profit and loss statement for the 2020–2023, show that the company's financial performance is improving, with the exception of the trend cash ratio analysis and current ratio, which show less favorable conditions.
ANALISIS EFEKTIVITAS PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAHDI KABUPATEN SIMALUNGUN Saragih, Muhammad Ramadhan; Sriwiyanti, Eva; Martina, Sri
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pv2zx291

Abstract

Penelitian ini menganalisis efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Simalungun. Berdasarkan data realisasi penerimaan PBB-P2 dari tahun 2018 hingga 2023, rata-rata capaian efektivitas berada pada kategori "cukup efektif" hingga "sangat efektif," dengan puncaknya pada 2022. Penelitian menemukan bahwa kendala utama adalah keterbatasan sumber daya manusia dan rendahnya kesadaran wajib pajak dalam memenuhi kewajiban pajaknya. Diharapkan hasil penelitian ini dapat menjadi masukan bagi Pemerintah Kabupaten Simalungun dalam meningkatkan kinerja pemungutan pajak daerah melalui intensifikasi dan ekstensifikasi kebijakan
Co-Authors Amelia, Dara Cahya Batubara, Rahmawati Br Saragih, Jumaidah Wardati Damanik, Elfina O. P. Damanik, Elfina Okto Posmaida Dendi Wahyudi Ginting, Fauziah Aftitah Girsang, Yulita S N Harahap, Nabila Imtihani Hutajulu, Tasya Arfah Hutauruk, Deswidya S Manurung, Ronta Br Martina, Sri Masdalifa, Nur Munthe, Risma Munthe, Risma N Nikitria, Athina Pasaribu, Riada Marenny Perangin - angin, Dermawan Purba, Djuli Sjafei RAMAWATI, NURVITA Resna Napitu Ritonga, Zavira Shabrina Sagala, Rizky Stevension Saragih, Marintan Saragih, Muhammad Ramadhan Saragih, Rai Fazran Nuarza Sihombing, Eka S R Silaen, Peterson Yosua Sinurat, Anggiat Sitorus, Adelia Falentina Sondang Sidabutar, Sondang Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Vitryani Tarigan, Wico J Wico Jontarudi Tarigan Zalukhu, Dasman Jaya Zendrato, Lasmariana