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Analisis Dampak Kebijakan Fiskal: Evaluasi Perubahan Peraturan Pajak Tahun 2021 terhadap Pertumbuhan Ekonomi di Kalteng Lausanne Dwi Nove Ompusunggu; Tanti M. Rajagukguk; Rifka Eliza Ambarita; Devy Sinta Sari; Nadia Anggreani; Nita Beti Lestari; Niat Niat; Yesaya Lala; Dicky Perwira Ompusunggu
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1464

Abstract

This study aims to evaluate how these changes in taxation policy affect the economic dynamics of the region. Through a quantitative approach and using secondary data from Statistics Indonesia, this research includes a Difference in Difference analysis to compare the changes in economic growth before and after the changes in tax regulations in Central Kalimantan. This evaluation is important because fiscal policy, especially in terms of taxation, has great potential to affect people's welfare, the region's competitiveness in attracting investment, as well as the growth of key sectors. The results will provide a deeper understanding of the implications of fiscal policy on the regional economy, provide valuable input for future policy decision makers, and serve as a guideline for other regions that may face similar policy changes.
LIQUIDITY ANALYTICS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES Dicky Perwira Ompusunggu; Sri Wiyanti2, Dahlia; Dahlia; Nadia Anggreani; Luthfia Ananda
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Businesses, including UMKM, are heavily dependent on liquidity. The aim of this study is to see how liquidity affects the viability and growth of small and medium-sized enterprises. (UMKM). Liquidity is measured using a smooth and fast ratio, which shows UMKM's ability to meet its short-term obligations. Data collected from interviews and surveys with UMKM owners in various industries. The results of the analysis show that liquidity greatly affects the viability of micro, small, and medium-sized enterprises. (UMKM). UMKMs with high levels of liquidity are more able to meet short-term obligations, take advantage of investment opportunities, and adapt better to economic shocks. However, small and medium-sized enterprises (SMEs) with low liquidity tend to face financial problems and risk bankruptcy. The study provides practical advice for UMKM in managing liquidity, such as effective cash saving, business debt management, and stock optimization. In addition, the study highlights the importance of increasing UMKM's liquidity by accessing external funding sources such as bank loans or investments.