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All Journal Gema Wiralodra Jurnal Investasi Jurnal Ekonomi, Manajemen, Akuntansi, dan Bisnis
Herlina Puspa Dewi
STIE Dharma Agung Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF LAND AND BUILDING TAX AND LAND BUILDING REGHTS ACQUISITION DUTY ON LOCAL OWN – SOURCE REVENUE IN BEKASI REGENCY 2020-2024 Herlina Puspa Dewi; Shakilla Shahwa Hafiza
Jurnal Investasi Vol. 12 No. 1 (2026): Jurnal Investasi Vol. 12 No. 1
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i1.368

Abstract

This study examines the influence of Land and Building Tax and Land and Building Rights Acquisition Duty on Local Own-Source Revenue in Bekasi Regency from 2020 to 2024. The objective is to determine the extent to which these taxes contribute to strengthening regional revenue. The research applies a quantitative approach using multiple linear regression based on secondary data obtained from regional revenue reports. The findings show that both taxes have a positive and significant effect, with Land and Building Rights Acquisition Duty demonstrating a stronger impact. The study recommends improving tax data accuracy and enhancing digital administration to optimize revenue performance. Keywords: Pajak Bumi dan Bangunan, Bea Perolehan Hak atas Tanah dan Bangunan, Pendapatan Asli Daerah.
Sistem Pembelian Dan Kesesuaian Persediaan Bahan Baku Pada PT. Katsushiro Indonesia Tahun 2024 Muhajir Anshor; Herlina Puspa Dewi
EBIZER: Jurnal Ekonomi, Manajemen, Akuntansi, dan Bisnis Vol. 2 No. 2 (2026): Juli 2026
Publisher : PT. Cendekia Mandiri Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67083/ebizer.v2i2.25

Abstract

Industri di Indonesia mengalami masa-masa sulit Ketika pandemi Covid-19. Pada saat pandemi, banyak industri yang terpaksa menurunkan target produksi karena menurunnya permintaan dan juga kebijakan pemerintah terkait pembatasan jam kerja kantor (WFO). Saat ini industri di Indonesia memasuki masa Ekspansi, sektor industri manufaktur alat berat sebagai contohnya, tahun 2022, total penjualan alat berat mencapai 8,806 unit. Ditahun 2023 mencapai 8,066. Tahun 2024 target penjualan alat berat di Indonesia adalah 8,000 unit. Hal ini menandakan pasar alat berat di Indonesia masih cukup menjanjikan. Untuk memenuhi target penjualan tersebut semua komponen untuk mendukung produksi harus tercukupi. Salah satu komponen dalam rantai produksi adalah ketersediaan bahan baku utama untuk komponen alat berat. Penelitian dilakukan pada PT Katsushiro Indonesia, sebuah perusahaan yang memproduksi komponen alat berat di Indonesia. Katsushiro Global System (KGS) adalah sistem yang terintegrasi ke semua Perusahaan Katsushiro Group. Dengan sistem ini kebutuhan bahan baku bisa selalu update riil time. Kesimpulan dari penelitian ini adalah PT Katsushiro Indonesia sudah menerapkan sistem perencanaan bahan baku untuk pemenuhan kebutuhan produksi,  namun masih ditemukan kendalan di lapangan. Untuk itu diharapkan manajemen dan pimpinan perusahaan segera membuat standarisasi level aman persediaan bahan baku untuk mengantisipasi keterlambatan kedatangan bahan baku, agar proses produksi di perusahaan berjalan lancar.
The impact of income generated by business activities and operational costs on the net profit for the period spanning from 2019 to 2022 Herlina Puspa Dewi
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.435

Abstract

business income and operational expenses on net profit in food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) in 2019-2022. The sample in this research was 15 companies over 4 years. The sampling technique uses the purposive sampling method. The analytical method used is descriptive analysis and regression analysis with normality test. Multicollinearity test, heteroscedasticity test, and autocorrelation test, and the research design used is quantitative correlation. The results of this research show that simultaneously, variable operating income and operational expenses have a significant effect on net profit. Partial test results show that the operating income variable has a significant positive effect on net profit. However, the operational expense variable does not have a significant positive effect on net profit.
Co-Authors Muhajir Anshor Shakilla Shahwa Hafiza