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Mohamad Nor Rizal
Politeknik Keuangan Negara STAN
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Kinerja Keuangan Emiten Batubara Di Masa Pandemi Covid-19 Mohamad Nor Rizal; Marsya Diah Izdihar; Nanda Wira Sampurna; Ferry Irawan
Jurnalku Vol 2 No 4 (2022)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.118 KB) | DOI: 10.54957/jurnalku.v2i4.288

Abstract

Pandemi Covid-19 memiliki dampak di berbagai sektor perekonomian Indonesia dan dunia, termasuk sektor pertambangan batubara. Penelitian ini bertujuan untuk mengkaji kinerja keuangan perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia. Menggunakan metode analisis deskriptif, penelitian ini membandingkan kinerja keuangan tujuh perusahaan dengan menganalisis laporan keuangan perusahaan selama tahun 2019 hingga tahun 2021. Hasil analisis menunjukkan kinerja keuangan perusahaan pada tahun 2020 secara umum mengalami penurunan, kinerja keuangan yang mengalami penurunan pada tahun 2020 diukur menggunakan rasio likuiditas, rasio profitabilitas, dan rasio aktivitas sedangkan rasio solvabilitas justru mengalami kenaikan pada tahun 2020. Sementara itu kinerja keuangan perusahaan pada tahun 2021 secara umum mengalami peningkatan, kecuali untuk kinerja keuangan yang diukur dengan menggunakan rasio solvabilitas. Perubahan kinerja keuangan emiten tambang batubara yang diteliti disebabkan oleh perubahan tingkat produksi batubara akibat pandemi Covid-19, perubahan harga batubara dan perubahan permintaan batubara.
Pengaruh Pajak Daerah dan Faktor lain terhadap Pertumbuhan Ekonomi di Pulau Jawa Mohamad Nor Rizal; Masruri Muchtar; Pardomuan Pardomuan
LITERATUS Vol 4 No 2 (2022): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v4i2.796

Abstract

Financial Relations between Central Government and Local Government Law (HKPD) has been issued and will have an impact on the local government financial system. Regional taxes are one component of the regional financial system that will also be affected by the enactment of the HKPD Law. Some regional government observers are concerned that the tax provisions in the HKPD Law will slow down regional economic growth. This research aims to investigate the effect of taxes in an area on its economic growth. It uses panel data of all provinces in Java with a time period of 2016 to 2021.  This study also embraces other variables such as capital expenditure, government spending, unemployment rate and inflation as control variables. The results find that the growth of tax revenue realization and the growth of government spending significantly and positively affects the economic growth of a region, while the growth of capital expenditure and inflation has a significant and negative effect on the economic growth of a region. It implies that an increase in local tax revenue tends to increase regional economic growth in the current year. In addition, regional economic growth in the current year might also increase when there is an increase in government spending and suppress inflation as well as reduce capital expenditure.
Co-Authors Ferry Irawan Marsya Diah Izdihar Muchtar, Masruri Nanda Wira Sampurna Pardomuan Pardomuan