Claim Missing Document
Check
Articles

Return On Asset Mediating Financial Performance in Measuring Stock Return Sofyaun*, Ashari; Juniar, Asrid; Rahmawati, Rini; Hanni, Eisa F
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30439

Abstract

The aim of this study is to find out the impact of Current Ratio, Net Profit Margin, and Debt to Equity Ratio on Return on Asset and Stock Return. The data used is a source of data that has been available both internal and external data and data can be accessed through the internet and publication of information. Data used is the financial report of the sub-sector food and beverages companies listed on the Indonesian Stock Exchange period 2018-2022. Analysis methods show that Current Ratio and Debt to Equity Ratio have no influence on Return on Asset and Stock Return. Net Profit Margin has an effect on Returns on Assets and Asset Return. Return On Assets has an influence upon Stock Return. Return on Asset cannot mediate the Current Ratio and Debt to Equity Ratio against the Stock Return. Return on Asset can mediate the Net Profit Margin against the Stock Return.
EFEKTIVITAS PENERIMAAN PAJAK DAERAH DI WILAYAH BANJAR BAKULA TAHUN 2020 - 2022 Radhita Inayah; Juniar, Asrid; Abidin, M. Zainal
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.52

Abstract

This research aims to determine the effectiveness of regional tax revenues in the Banjar Bakula area in 2020 - 2022. Regional tax revenues have a great influence on local original income (PAD). The research location was carried out by the Regional Revenue Agency Office of South Kalimantan Province, Palam, Cempaka sub-district, Banjarbaru city, South Kalimantan, as the agency that manages regional taxes throughout the province of South Kalimantan. The data collection technique used by researchers is documentation, namely a data collection technique that is not directly aimed at research subjects, but rather at certain documents, in the form of notes, transcripts, books, agendas, newspapers and so on. From the research results, regional taxes in the Banjar Bakula area can be classified as effective because they can realize regional tax targets in the years studied by researchers, but there are also several regions that have not been able to realize regional taxes in those years, they have not been realized because of the collection targets. Regional taxes are quite large so they can cause regional realization to rise and fall.