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ANALISIS EFEKTIVITAS DAN KONTRIBUSI RETRIBUSI RUMAH POTONG HEWAN (RPH) TERHADAP PENDAPATAN ASLI DAERAH KOTA KUPANG Appah, Thapenes Roy; Manafe, Janri D.; Adoe, Krysler Kaleb
Bisman - Jurnal Bisnis & Manajemen Vol 5 No 01 (2020): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Skripsi ini berjudul Analisis Efektivitas dan Kontribusi Retribusi Rumah Potong Hewan Kupang terhadap Pendapatan Asli Daerah Kota Kupang. Masalah yang akan di kaji dalam skripsi ini adalah Bagaimana tingkat Efektifitas dan Kontribusi Retribusi Rumah Potong Hewan (RPH) terhadap Pendapatan Asli Daerah (PAD) Kota Kupang?. Penelitian ini bertujuan untuk mengetahui bagaimana tingkat efektivitas dan kontribusi retribusi rumah potong hewan terhadap pendapatan asli daerah Kota Kupang. Penelitian ini mengunakan pendekatan kualitatif dan kuantitatif. Jenis data yang digunakan adalah data primer dan sekunder. Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas dan kontribusi retribusi rumah potong hewan berpengaruh terhadap pendapatan asli daerah Kota Kupang dimana tingkat efektivitas cukup efektif terhadap pendapatan asli daerah Kota Kupang serta tingkat kontribusi retribusi rumah potong hewan Kota Kupang sangat baik bagi pendapatan asli daerah Kota Kupang.
Does Profitability Matter in the Relationship between Intellectual Capital and Firm Value? Appah, Thapenes Roy; Yuniarti, Sari; Sisharini, Nanik; Sunarjo, Sunarjo; Yahya, Nurhidayah
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3255

Abstract

A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in the LQ-45 index is used as a selection method consecutively from 2017 to 2020. The method of data analysis was panel data regression and Moderated Regression Analysis. The best estimation model used is the Fixed Effect model. We find that intellectual capital predicts the firm value. We also investigated that value-added capital employed and structural capital value added had a significant effect on firm value. In contrast, value-added human capital had no effect on firm value. We prove that profitability moderates the relationship between intellectual capital and firm value. The findings reveal that intellectual capital is an important determinant of a firm's value, thus the company of the LQ-45 index in developing economies like Indonesia needs to enhance their intellectual potential. Therefore, companies must stimulate the growth of capital employed and the efficiency of structural capital for enhanced firm value by strengthening ROA performance. This allows managers to allocate resources to critical knowledge assets for intellectual capital that can be turned into a sustainable competitive advantage.