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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Pulungan, Khairul Anwar
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Economics, Econometrics & Finance

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ANALISIS KONTRIBUSI RETRIBUSI PARKIR, PAJAK REKLAME, DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENDAPATAN DAERAH KABUPATEN DELI SERDANG Pulungan, Khairul Anwar; Miranda , Kiki
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 6 No. 1 (2025): JANUARI- APRIL
Publisher : CERED Indonesia Institute

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Abstract

PAD is all regional revenues originating from regional original economic sources. PAD is separated into, namely; regional taxes, regional levies, results of regionally-owned companies, results of separated regional wealth management, other legitimate PAD. One of the sources of regional original income is levies and local taxes. The purpose of this study was to determine and analyze the contribution of parking levies, advertisement taxes and restaurant taxes in increasing local revenue in Deli Serdang Regency. This research was conducted at the Regional Revenue Agency (BAPENDA) office of Deli Serdang Regency. The data analysis method used is quantitative research with a descriptive approach. The data collection technique in this research is the documentation technique, which is done by studying, classifying, identifying and collecting data from each variable. The results of the research analysis of the contribution of parking levies, billboard taxes, and restaurant taxes to local revenue (PAD) 2017-2021 are very lacking. The parking levy contribution for 2017-2021 is very less, for the 2017-2021 advertisement tax it is very less, and for the 20172021 restaurant tax it is very less contributing
Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia Pulungan, Khairul Anwar; Irsan, Muhammad; Farisi, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2411

Abstract

Financial performance serves as information for investors and policymakers who support the implementation of company operations. Financial performance can be measured using financial ratios. This research aims to (1) find out and analyse the effect of the Current Ratio on Return on Asset, (2) know and analyse the effect of Debt to Assets Ratio on Return on Asset, (3) determine and analyse the effect of Total Asset Turnover on Return on Asset. This study uses a sample of automotive sub-sector companies listed on the IDX during the period 2016-2022. There are 12 state-owned companies listed on the IDX. A total of 9 automotive subsector companies were used as samples in this study. The sampling technique used in this research is purposive sampling. Data collection techniques use documentation techniques with secondary data. Data analysis technique The results showed that the Current Ratio (CR) variable partially did not have a significant effect on Return on Assets (ROA). The current Ratio (CR) variable partially has no significant effect on Return on Asset (ROA). The debt to asset ratio (DAR) variable is partially variable and has a negative and significant effect on return on asset (ROA). Variable Total Asset Turnover (TATO) partially has a positive and significant effect on Return on Asset (ROA). Based on the F test, the obtained variable Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) variables simultaneously have a significant effect on Return on Asset (ROA) have a significant effect on Return on Asset (ROA).
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Pulungan, Khairul Anwar; Pasaribu , Wita Meiviani
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Pendekatan dalam penelitian ini adalah pendekatan deskriptif. Jenis data yang adalah adalah data kuantitatif. Adapun teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis data kuantitatif, yaitu dengan cara menganalisis menggunakan perhitungan angka-angka dari laporan keuangan, seperti neraca dan laporan laba rugi, yang kemudian digunakan sebagai dasar pengambilan keputusan. Hasil penelitian ini menunjukkan bahwa hasil perhitungan dari 10 perusahaan sektor perkebunan yang mengalami kondisi keuangan yang rata-rata berada pada kondisi potensial bangkrut, hal ini dikarenakan beberapa perusahaan mengalami kesulitan keuangan (financial distress). Pada tahun 2013, terdapat 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Tahun 2014, kondisinya belum berubah karena ada 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Sedangkan pada tahun 2015, terjadinya peningkatan pada perusahaan yang mengalami prediksi kebangkrutan yaitu sebanyak 7 perusahaan, 2 perusahaan mengalami rawan bangkrut, dan menurun menjadi 1 perusahaan dalam kondisi sehat. Hal ini berdasarkan dari kriteria Altman Z-Score, jika Z > 2,99 dikategorikan sebagai perusahaan sehat. Z berada diantara 1,81 sampai 2,99 dikategorikan sebagai perusahaan rawan bangkrut atau grey area. Dan jika Z < 1,81 dikategorikan sebagai perusahaan potensial bangkrut.
Co-Authors Farisi, Salman Miranda , Kiki Muhammad Irsan Pasaribu , Wita Meiviani