Arraswita, Nailah
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Analisis Pengaruh Likuiditas, Solvabilitas, Aktivitas dan Profitabilitas Terhadap Kinerja Laporan Keuangan di Sektor Riteail pada PT. Sumber Alfaria Trijaya TBK Ramadhani, Devina Aulia; inayah, Nur; Anggraini, Dita; Arraswita, Nailah; Sari, Yuni Artika
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 166-176
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.166-176

Abstract

This is Many problems and difficulties impacted by PT. Acset Indonusa Tbk.'s performance in 2022 and 2023. With the use of liquidity, solvency, activity, and profitability criteria, this research aims to assess PT. Adhi Karya's financial performance from 2022 to 2023. A quantitative descriptive technique is used in this research methodology. This study's data is derived from the financial statement of PT. Acset Indonusa. With a cash management in 2022, this analysis predicts that PT. Acset Indonusa Tbk. would increase its liquidity and equity structure from 2022 to 2023. After experiencing setbacks in 2022, operational efficiency and aset pengelolaan improve in 2023. Profitability perseroan is also increasing, as seen by rising laba margins, ROI, and ROE, which also reduces rising kinerja keuangan and management.
PENGARUH FLUKTUASI NILAI TUKAR RUPIAH DAN NILAI EKSPOR TERHADAP PPN DAN PPNBM DI INDONESIA PERIODE 2015-2024 Nurhalizah, Novia; Anggraini, Dita; Arraswita, Nailah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4600

Abstract

This indicates that changes in the rupiah exchange rate and increased export values can contribute to the growth of tax revenue, although the impact is not always immediately apparent on an individual basis. The conclusion of this study confirms that exchange rate stability and export growth simultaneously play an important role in strengthening VAT revenue in Indonesia. This finding is expected to be considered by the government in formulating fiscal policies that are adaptable to global and domestic economic dynamics. The research results indicate that, partially, fluctuations in the rupiah exchange rate and export value have a positive but not significant impact on VAT revenue in Indonesia.  The research method used is a quantitative approach with multiple linear regression analysis. However, simultaneously, both variables have a positive and significant impact on VAT revenue. The sampling technique used is saturation sampling, where the entire population (n = 10) is used as the research sample. This study aims to analyze the influence of fluctuations in the rupiah exchange rate and export value on Value Added Tax (VAT) revenue in Indonesia over the past decade. The research population regarding the rupiah exchange rate, export value, and VAT revenue was obtained from the Central Bureau of Statistics (BPS) and the Ministry of Trade (Kemendag) using data from a 10-year period. Time series data from 2015–2024 were analyzed using multiple linear regression with SPSS 25.