Arman Syafa`at
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Pengaruh Struktur Modal dan Likuiditas Terhadap Profitabilitas Perusahaan Otomotif di Indonesia pada PT Astra Internasional Tbk Ermaini Ermaini; Ade Irma Suryani; Endah Tri Kurniasih; Arman Syafa`at; Rian Dani
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.314

Abstract

PT. Astra Internasional Tbk, is a multinational company listed on the Indonesia Stock Exchange from 1990 until now and incorporated in the automotive industry. The covid-19 pandemic made the automotive industry both in Indonesia and in the world weakened by the decline in sales of almost all automotive companies. The focus of this research is to analyze the capital structure of the Debt to Equity Ratio (DER) and liquidity ratio, namely the Cash Ratio (CR) ratio of automotive companies and their effect on profitability, namely the Return on Equity Ratio (ROE) for the period 2016 to 2020 by using secondary data sourced from annual reports published by the company. The results of the study found that the performance of the company's capital structure, liquidity and profitability during 2016 to 2019 had a positive trend and in 2020 decreased as a result of the Covid-19 pandemic outbreak. Furthermore, the ratio of capital structure and liquidity has a positive influence with a significant rate of < 5%.
Identifikasi Sumber Pendapatan Asli Daerah pada Pajak Daerah Kota Jambi Iqra Wiarta; Rahmi Handayani; Arman Syafa`at; Aulia Yunica Harly
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.317

Abstract

The focus of this research is to identify the original source of income in jambi city area, one of which is local taxes. Local taxes are an option in this study due to its enormous contribution to the original income of the region in the city of Jambi. This research aims to find out how much local tax growth, the effectiveness of local taxes, its contribution to the original income of the jambi city area and the classification of local taxes based on overlay theory. The method used is quantitative descriptive with data using secondary data. The results of the study showed the average growth of jambi city tax from 2018 to 2019 at 19.54%, with a contribution of 65.05%. The level of total local tax effectiveness is very effective in 2018 and 2019. The identification results showed that of the 9 (nine) regional tax sources 6 (six) were categorized as prime, 2 (two) potential and 1 (one) backward.