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Analisis Pengaruh Pajak dan Retribusi Daerah terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) Pemerintah Provinsi Jambi Neng Setiawati; Nadiatul Khoiroh
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2457

Abstract

This study aims to analyze the effect of regional taxes and retribution on the regional government budget of Jambi Province. The data used in this study is primary data from the Central Bureau of Statistics of Jambi Province and secondary data is carried out by library research obtained from literature, journals and other information related to the issue of Taxes and Retribution.The analytical tools used are Regional Tax Growth Analysis, Regional Retribution Growth Analysis, Contribution/share, and Multiple Regression Analysis.The results showed that the average growth rate of Jambi Provincial Government Regional Tax revenue during 2016-2020 was 8.27 percent. with a growth rate ranging from -2.17 percent to 26.57 percent. Average growth rate of Provincial Government retribution revenue. The average growth rate of regional retribution revenue for the Jambi Provincial Government during 2016-2020 is 7.01 percent. with a growth rate ranging from 5.75 percent to 26.16 percent. The results of the regression calculation show that regional taxes and retribution have no effect on the Jambi provincial government budget.
Perbandingan Rasio Keuangan (Likuiditas, Leverage, Profitabilitas dan Aktivitas) pada PT Gudang Garam Tbk dan PT HM Sampoerna Tbk Tahun 2021 Atti Rasnawati; Nadiatul khoiroh; Fauziah Fauziah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4263

Abstract

This study compares the financial ratios between PT Gudang Garam Tbk and PT HM Sampoena in 2021 which aims to see the capabilities of the two companies in each of their financial ratios. The results of this study indicate that the ability of the two companies, namely PT Gudang Garam Tbk and PT HM Sampoerna Tbk, in financial performance with four ratios, namely: the liquidity ratio with the proxy current ratio that PT Gudang Garam Tbk is in better condition than PT HM Sampoerna Tbk and the quick ratio of the two companies is not in good condition, the cash ratio of PT HM Sampoerna Tbk is in good condition than PT Gudang Garam Tbk. The leverage ratio proxied by the debt to asset ratio and the debt to equity ratio of the two companies shows a healthy condition. Meanwhile, the activity ratio, including fixed asset turnover, PT HM Sampoerna Tbk generates more income, as well as its total asset turnover is more than that of PT Gudang Garam Tbk. The profitability ratio proxied by net profit margin (NPM), return on assets (ROA) and return on equity (ROE) at PT HM Sampoerna Tbk is higher in value than PT Gudang Garam Tbk.