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dinar, lathifah
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ANALISIS REALISASI PENDAPATAN BUKAN PAJAK LAINNYA PADA KEMENTERIAN DESA, PEMBANGUNAN DAERAH TERTINGGAL, DAN TRANSMIGRASI dinar, lathifah
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1718

Abstract

This study aims to analyze the realization of other non-tax revenues managed by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Non-tax revenue, known as Non-Tax State Revenue (PNBP), plays a crucial role in financing development at the village level. In this study, a descriptive qualitative approach was used with a focus on analyzing the Ministry's financial statements (LRA) for fiscal year 2023, in order to provide a clear picture of the management of these revenues. The results showed that the realization of non-tax revenue reached Rp13,910,971,728.00, which exceeded the set target by a percentage reaching 630.17%. This study shows that most of the revenue came from the TAYL Goods Expenditure Reception, which was a return on the findings of the Supreme Audit Agency (BPK) in the previous year. This highlights the importance of non-tax revenue management and its impact on the budget as well as sustainable village development, while also showing great potential in increasing the contribution of state revenue through more effective and transparent management.
Analisa Penilaian Kinerja Pusat Laba Berdasarkan Rasio Profitabilitas Pada Perusahaan Maskapai Periode 2020 - 2024 Kuswardani, Avrilla; Dinar, Lathifah; Handayani, Nita Tri; Rini, Ratih Setyo
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19148

Abstract

Penilaian kinerja pusat laba merupakan aspek penting dalam evaluasi efektivitas dan efisiensi unit usaha dalam menghasilkan laba. Pusat laba adalah unit yang bertanggung jawab atas pendapatan dan biaya, dengan indikator yang digunakan dalam penelitian ini mencakup Gross Profit Margin (GPM), Operating Profit Margin (OPM), dan Net Profit Margin (NPM), yang menjadi parameter utama untuk menilai kinerja PT Garuda Indonesia (Persero) Tbk. Penelitian ini dilakukan untuk menganalisis kinerja pusat laba PT Garuda Indonesia dengan memanfaatkan rasio-rasio profitabilitas selama kurun waktu 2020–2024. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif-analitis. Selama periode 2020–2024, kinerja profitabilitas PT Garuda Indonesia tercatat di bawah standar industri, yang mengindikasikan adanya tantangan signifikan dalam pengelolaan biaya dan pendapatan yang optimal. Hal ini berdampak langsung terhadap tingkat profitabilitas perusahaan secara keseluruhan. Kata Kunci: Laporan Keuangan, Rasio Profitabilitas, Kinerja Pusat Laba
Co-Authors Handayani, Nita Tri Kuswardani, Avrilla Ratih Setyo Rini