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Analisis laba jangka pendek pada UD Trikora Manado Angelina Sihombing; Jullie J Sondakh; Natalia Y. T Gerungai
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.69

Abstract

Short-term profit is the income a company receives in a performance measure during a certain time. Short-term profit components consist of break-even point, margin of safety, contribution margin, shut-down point and degree of operating leverage. The aim of this research is to determine short-term profit analysis at UD Trikora Manado. This type of research uses a qualitative descriptive method with qualitative data and quantitative data. The data source used is primary data with interview and documentation data collection. The results of this research show that the break-even point shows that UD Trikora is above the break-even point, the margin of safety shows that UD Trikora has still reached the safe limit. Contribution margin can cover fixed costs and make a profit. Shut down point shows that UD Trikora is above Shut down point so the company is still worth continuing and degree of operating leverage shows that if the company experiences a 1% increase in sales, then the company's opportunity to make a profit in 2021 and 2022 is equal to 1.18%.
The Relationship between Hotel Tax, Restaurant Tax, and Entertainment Tax with Local Revenue in Bitung City from 2021 to 2023 Marsico Yolandro Tatipang; Jullie J Sondakh; Dhullo Afandi
Formosa Journal of Multidisciplinary Research Vol. 5 No. 2 (2026): February 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v5i2.2

Abstract

Income Original Area (PAD) is reception Which obtained area Local revenue comes from local resources collected based on regional regulations in accordance with applicable laws and regulations. One of the main sources of PAD comes from regional taxes. This study aims to analyze the relationship between hotel taxes, restaurant taxes, and entertainment taxes with Regional Original Income. (PAD) City Bitung. Study This use method quantitative using a correlation analysis approach. The sample used in this study is data on hotel taxes, restaurant taxes, entertainment taxes, and Bitung City's local revenue (PAD) for the 2021–2023 period, with a total of 36 monthly data sets. Data analysis was performed using device soft SPSS version 26 For now closeness and direction of relationship between variables.