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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.
Analisis Keuangan Usaha Mikro Kecil Di Kota Palangka Raya Benius Benius; Aisyah Mecca; Khairun Nisa; Meta Melinda Aldis; Nita Beti Lestari; Yula Yunara
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 3 (2024): Juli : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i3.2634

Abstract

This research aims to analyze financial management in four types of small MSME businesses in Palangka Raya City, namely the coconut ice business, the Gambang bread business, the meatball business, and the crepes business. The analytical methods used include liquidity analysis, profitability ratios, and common size analysis to understand the financial performance of each business. Data was collected through interviews with business owners and collecting financial data from business records. The results of the analysis show variations in financial management between the four types of businesses, with findings highlighting the specific challenges and opportunities facing each type of business. The implications of this research provide valuable insights for business owners and other stakeholders in improving financial management and financial performance of small MSMEs in Palangka Raya City.