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All Journal Indonesian Journal of Public Policy Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Pradianingsih, Rini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fiscal Incentives and Financial Performance in Bonded Zone Companies: Insentif Fiskal dan Kinerja Keuangan Perusahaan di Kawasan Berikat Pradianingsih, Rini; Setiyono, Wisnu Panggah; Rahmawati, Imelda Dian
Indonesian Journal of Public Policy Review Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i4.1438

Abstract

Abstract: (General Background) Fiscal incentives such as bonded zone facilities have become key instruments for enhancing industrial competitiveness and export growth in Indonesia. (Specific Background) Despite their potential benefits, not all companies have successfully optimized customs and tax policies to improve financial performance. (Knowledge Gap) Previous studies mostly focused on export performance, leaving a gap in understanding their impact on profitability and capital structure. (Aims) This study examines how Customs Policy and Tax Restitution affect profitability (ROA) and capital structure (DER) among bonded zone companies listed on the Indonesia Stock Exchange from 2022–2024. (Results) Using multiple linear regression, results reveal that both Customs Policy and Tax Restitution significantly increase profitability and reduce leverage. (Novelty) This study provides new evidence on how fiscal policy effectiveness strengthens internal financing and financial stability. (Implications) The findings guide policymakers in improving fiscal incentive implementation and encourage firms to optimize internal cash management for sustainable financial growth. Highlights:• Fiscal incentives strengthen profitability and reduce leverage.• Customs Policy improves efficiency and operational cash flow.• Tax Restitution enhances liquidity and internal funding capacity. Keywords: Customs Policy, Tax Restitution, Profitability, Capital Structure, Bonded Zone
PENDEKATAN BLUE OCEAN STRATEGY DALAM PERSAINGAN BISNIS DI KOTA BANJARBARU Noer, Ayung Endang; Pradianingsih, Rini; Habibie, Muhammad Yusuf; Warto, Ali Zulkarnain; Rahmawati, Imelda Dian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5153

Abstract

Penelitian ini melihat bagaimana Blue Ocean Strategy diterapkan pada Kebab XYZ di Kota Banjarbaru untuk mengetahui kekuatan, kelemahan, peluang, dan ancaman UMKM ini dalam persaingan bisnis. Metode yang digunakan adalah kualitatif deskriptif dengan melibatkan 30 responden, yang terdiri dari pelanggan, karyawan, dan pemilik usaha. Hasil analisis SWOT menunjukkan bahwa cita rasa produk yang otentik dan inovasi menu menjadi keunggulan kompetitif, sementara keterbatasan kapasitas produksi dan promosi digital menjadi kelemahan. Peluang yang dapat dimanfaatkan meliputi peningkatan permintaan produk halal dan penggunaan platform digital, sedangkan ancaman utama adalah persaingan ketat dan fluktuasi harga bahan baku.
Co-Authors Habibie, Muhammad Yusuf Imelda Dian Rahmawati Noer, Ayung Endang Setiyono, Wisnu Panggah Warto, Ali Zulkarnain