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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi
Lingga, Fitria Ratna
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Economics, Econometrics & Finance

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Analisis Analisis Strategi Korporat Terhadap Kinerja PT. Arma Anugerah Abadi Medan Huda, Rizky Nurul; Lingga, Fitria Ratna
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 1 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i1.235

Abstract

Kinerja perusahaan tercapai karena adanya kegiatan jual beli dalam dua pasar yaitu pasar konsumen dan pasar kapital. Dalam kegiatan pasar modal, perusahaan menyediakan saham maupun obligasi dan memperoleh hasil dalam bentuk laba per saham. Penelitian ini akan menganalisa kinerja perusahaan berdasarkan nilai Price Eaning Ratio dan Price to Book Value Ratio. Tujuan dari penelitian ini adalah menganalisis strategi korporat dalam kinerja perusahaan yang menjadi studi kasus dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Penelitian ini mengaplikasikan sisi strategi melalui pemilihan alat analisa yaitu Analytic Network Process (ANP). Hasil penelitian ini menunjukkan bahwa strategi intensif merupakan strategi korporat terbaik yang digunakan perusahaan-perusahaan yang bergerak dalam industri semen. Strategi intensif terbaik adalah strategi penetrasi pasar kemudian strategi pengembangan pasar dan pengembangan produk dengan Analytic Network Process (ANP).
Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh Lingga, Fitria Ratna; Nurwani, Nurwani; Syarvina, Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2372

Abstract

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.
Co-Authors Huda, Rizky Nurul Nurwani Nurwani, Nurwani Wahyu Syarvina