Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
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This Author published in this journals
All Journal Journal Of Management Science (JMAS) International Journal of Economic Entrepreneurship and Business Management
Masri Arfandi
Sekolah Tinggi Ilmu Ekonomi Mujahidin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The effect of hotel tax and restaurant tax contributions on local original revenue in Tolitoli regency from 2016 to 2020 Mardiana; Ilham Rahim; Masri Arfandi; Burhanuddin; Yahya
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.214

Abstract

The central government's policy on regional finance aims to improve the ability of local governments to finance government affairs and development. The main source of funds is the Regional Own Revenue (PAD) and taxes and local levies are sources of revenue that can be developed. Local governments must be aware of the potential for taxes and levies and use the proper collection systems and procedures. Hotel and restaurant taxes play an important role in Regional Own Revenue and are used to finance government expenditures such as administration, infrastructure, education and health facilities, and local government activities. This phenomenon shows that local taxes are crucial in financing regional development.
Analysis of Bankruptcy Prediction at PT. Indofarma Tbk uses the Altman Z-Score Method for the 2021-2023 Period: Analisis Prediksi Kebangkrutan pada PT. Indofarma Tbk menggunakan Metode Altman Z-Score Periode 2021-2023 Moh. Rasyid; Martha Martha; Edi Yanto; Rendy Aziz Syahputra; Masri Arfandi
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 3 (2026): Strategic Management Transformation in the Digital Era and Global Uncertainty
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/ax3jjc65

Abstract

This research aims to find out the potential for bankruptcy in PT. Indofarma Tbk uses the Altman Z-Score method for the 2021-2023 period. The type of research used is quantitative descriptive. The secondary data source is in the form of financial statements of PT. Indofarma Tbk for the 2021-2023 period accessed through the www.idx.co.id website The data analysis method used used was using the Modified Altman Z-Score method which used four variables, namely: Working capital/total assets (X1), retained earnings/total assets (X2), Earnings before interest and taxes/total assets (X3), net book equity/total book value (X4). Based on the results of the analysis and discussion, it was concluded that by using the Altman Z-Score method PT. Indofarma Tbk for the 2021-2023 period is classified as a company that is predicted to experience bankruptcy. This is characterized by a Z-Score result below 1.1, meaning a critical financial condition. The significant decline in various financial ratios, including liquidity and profitability, reflects the ever-increasing accumulation of losses and increasingly pronounced bankruptcy ratios.
The Effectiveness of the Use of Village Funds in Infrastructure Development in Malomba Village, Dondo District, Tolitoli Regency: Efektivitas Penggunaan Dana Desa dalam Pembangunan Infrastruktur di Desa Malomba, Kecamatan Dondo, Kabupaten Tolitoli Muh. Arif; Masri Arfandi
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 2 (2025): Digital Entrepreneurship and Innovation in International Business
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/58m1m049

Abstract

The purpose of this study is to determine the Effectiveness of the Use of Village Funds in Infrastructure Development. This research includes qualitative research with studies that examine the effectiveness of village funds. The research produces descriptive data in the form of written or spoken words from people and observed behaviors. The data collection method in this study is the interview method. The results of the research on the effectiveness of the use of village funds in Malomba Village in the process of using the Village Fund for infrastructure development consist of three stages, namely planning, planning and supervision. From these stages, the effectiveness of the use of Village Funds in infrastructure development in Malomba Village, Dondo District, Tolitoli Regency. From the results of the research, it can be said that it has been effective.
Co-Authors Burhanuddin Edi Yanto Ilham Rahim Mardiana Mardiana Martha Martha Moh. Rasyid Muh. Arif Rendy Aziz Syahputra Yahya