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ANALYSIS DU PONT SYSTEM TO ASSESS THE FINANCIAL PERFORMANCE OF PT SARIGUNA PRIMATIRTA TBK PERIOD 2017-2021 Rully Movizar; Immi Fiska Tarigan
International Journal Management and Economic Vol. 3 No. 1 (2024): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i1.1192

Abstract

This research discusses the analysis of financial performance at PT Sariguna Primatirta Tbk for the 2017-2021 period using theDupont systemwhich aims to enable companies to know the causes of increases and decreases in ROI and ROE in companies, so that companies can adopt policies for cost efficiency or increase company sales. The data source used in this research is secondary data obtained fromwebsite company officialhttps://tanobel.com/ andwebsite official Indonesian Stock Exchangehttps://www.idx.co.id The data is in the form of PT Sariguna Primatirta Tbk's financial report for 2017-2021. Based on the research results, the author draws the conclusion thatPT Sariguna Primatirta Tbk's financial performance for the 2017-2021 period is quite good. This is because, of the five variables in the methodDupont systemonlyTotal Asset Turnover (TATO) which is below industry standards, and four other variables, namelyNet Profit Margin (NPM), Return On Investment (ROI), Equity Multiplier (IN), Return On Equity (ROE) is above industry standards.Total Asset Turnover (TATO) is below industry standards because the company's sales in five years often decrease compared to the increase in total assets. So, this shows that the company has not been able to rotate company assets to increase sales properly.
ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) REVENUE AND ITS CONTRIBUTION TO LOCAL REVENUE IN BEKASI CITY IN 2016-2018 Faisal H Batubara; Immi Fiska Tarigan; Tommy Kuncara
International Journal Multidisciplinary Science Vol. 2 No. 2 (2023): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i2.687

Abstract

The objectives of this study are (1) to determine the level of effectiveness of Rural and Urban Land and Building Tax (PBB P2) in Bekasi City, and (2) to determine the level of contribution of Rural and Urban Land and Building Tax (PBB P2) to Regional Original Revenue (PAD) of Bekasi City. This research is quantitative descriptive research, which is based on the explanation of numbers. The data in this study are in the form of targets and realization of revenue from Rural and Urban Land and Building Tax (PBB P2) and the realization of Regional Original Revenue (PAD) of Bekasi City in 2016-2018. The results showed that the level of effectiveness of PBB P2 in 2016 and 2017 was in the effective category with a percentage of 99.64% and 96.19% respectively, while in 2018 it was in the highly effective category with a percentage of 122.59%. For the level of contribution of PBB P2 to Local Original Revenue (PAD), it shows that in 2016, 2017, and 2018 it was in the less category with a percentage of 15.52%, 15.06%, and 16.72% respectively.