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ANALISIS DAYA SAING INDUSTRI MANUFAKTUR (IM) DI KABUPATEN OGAN KOMERING ULU (OKU) SELATAN Pandriadi, Pandriadi; Amah, Mas; Mario, Asma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.9 KB) | DOI: 10.35449/jemasi.v16i1.106

Abstract

Abstract Manufacturing Industry (IM) is a part of economy elevator in OKU Selatan District. Unfortunaltely, the contribution of this sector, particularly to PDB is still low. This research aims to analize the competitiveness of IM in OKUS District by using Location Quotient (LQ) and SWOT Analysis. LQ analysis tried to compare the number of PDRB between OKUS District and South Sumatera Province. The result shows that the number of LQ are below 1. This means that IM in OKUS District still have low competitiveness. By using SWOT Analysis, it is in third quadrant. It means that actually IM have large oportinities to be developed but it also has high challenge. In addition, according to Wheelen Matrix, IM of OKUS District is in cel 8 (growth). The implication of this cel are IM need to focus on one product (specialization) or develop to many products (diversification). Key Words: Competitiveness, Manufacturing Industry, Location Quotient, SWOT
ANALISIS TAX PLANNING UNTUK EFISIENSI PPH BADAN PADA PT. SURYA KENCANA KERAMINDO Universitas IBA, Hadli; Agustin, Amalia; Amah, Mas
Jurnal Manajemen Vol 8 No 4 (2020): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.315 KB) | DOI: 10.36546/jm.v8i4.343

Abstract

Abstract: Purpose of this writing thesis a tax planning application see whatcan be done streamline income tax payments at PT. Surya Kencana Keramindo. Method‟s used are writing descriptions method is callecting, sort data obtained interpreted and analyzed so then able to provide completed information for problem‟s breakers. Results of this research expected able to provide information and feedback a PT. Surya Kencana Keramindo can do so as tax planning efficient efforts to achieve profits tax planning to the fullest, but still in frame‟s tax planning. Research conclusion the of this the applications is made corporate tax planning to streamline income tax payble at PT. Surya KencanaKeramindo.
The Influence Of Company Characteristics And The Quality Of Sustainability Reports On Firm Value (Case Study Of Property Companies Listed On The Stock Exchange In 2021 - 2023) Hakim, Mauliza Vestya; Kusdiah, Endang; Amah, Mas
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.754

Abstract

The purpose of this research was to identify, for the years 2021–2023, the property sector businesses listed on the Indonesia Stock Exchange and the amount to which internal company variables and sustainability report quality impacted their worth. The internal determinants that were examined include the following: firm size, profitability, leverage, and management's ownership stake in the business. At the same time, ESG (environmental, social, and governance) factors are used to evaluate the sustainability report's quality. A quantitative methodology based on multiple linear regression analysis approaches is used in this investigation. Using saturation sampling methods, data was acquired from fifteen real estate businesses. Aiming to test hypotheses based on the data to be gathered, the research approach is quantitative in character. Data analysis might be done in stages or all at once. The dependent variable on company value (Y) in the multiple linear regression test is firm size (X1), profitability (X2), leverage (X3), and managerial ownership (X4).