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All Journal EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains)
Aulia Yunica Harly
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Economics, Econometrics & Finance Social Sciences

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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.
Studi Komparatif Potensi Financial Distress pada Industri Rokok di BEI (Model Zscore Gover dan X Score Zmijewski) Lizabeth Sari Dewi; Aulia Yunica Harly; Hasan Basri
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.480

Abstract

One of the state's opinions comes from excise payments made by cigarette companies in Indonesia, at the end of 2021 the issue of cigarette prices which will be increased in 2022 becomes an interesting phenomenon to study the potential for bankruptcy of cigarette companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the potential for financial distress in cigarette companies and compare the results of the calculation of the springate and zmijewski models in cigarette companies on the Indonesia Stock Exchange. The research method used is quantitative descriptive analysis, with the data source coming from the company's annual report. The results showed that there was a potential for bankruptcy at PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk while for PT. Hm Sampoerna Tbk and PT. Gudang Garam Tbk has no potential for bankruptcy in 2017 to 2019, it's just that in 2020 the company PT. Bentoel Internasional Investama Tbk is experiencing financial difficulties. Based on the calculation results of the Springate and Zmisjewski models, there is also no difference from the results of the calculation of financial distress in cigarette companies on the Indonesia Stock Exchange.
Co-Authors Arman Syafa`at Hasan Basri Iqra Wiarta Lizabeth Sari Dewi Rahmi Handayani