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Nomico
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30466318     DOI : https://doi.org/10.62872/apwm7d39
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and trends occurring internationally in accounting, financial accounting, public sector accounting, auditing, economics, economics education, development economics, economic statistics, monetary economics, international economics, microeconomics, macroeconomics, econometrics, public economics, economic sociology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2024): Nomico - April" : 5 Documents clear
Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak (Studi Empiris  Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Dodi Antono Matanari; Soly Deo Glorya Hutagalung
Nomico Vol. 1 No. 3 (2024): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/425yfy77

Abstract

This study aims to examine the effect, profitability, leverage, and liquidity on tax aggressiveness in Energy sector companies listed on the Indonesia Exchange in 2018-2020. The research data is secondary data in the form of financial reports from the company. While the population in this study were all Energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling in research using purposive sampling method where the population is 72 companies. In accordance with the selected sample criteria, the companies sampled in this study were 24. The data analysis used is multiple linear regression. The results of this study indicate that Profitability, Leverage and Liquidity have no simultaneous effect on tax aggressiveness with a significant value of 0.288, profitability has no effect on tax aggressiveness with a significant value of 0.797, Leverage has no effect on tax aggressiveness with a significant value of 0.467, Liquidity has no effect on tax aggressiveness with a significant value of 0.058.  
Peran Pertanian dalam Pengembangan Ekonomi: Penilaian Transformasi Struktural dan Dinamika Pertumbuhan Ekonomi Dian Afriyanti Syahputri
Nomico Vol. 1 No. 3 (2024): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1hdtvw14

Abstract

By understanding the role of agriculture in economic development holistically, this research aims to provide policy makers, practitioners, and academics with deeper insights on how to enhance the role and contribution of the agricultural sector in achieving inclusive and sustainable economic growth. Through a careful evaluation of the structural transformation and dynamics of economic growth in the agricultural sector, this research is expected to provide valuable guidance in formulating more effective and future-oriented policies. In this study, the use of qualitative methods involved a variety of techniques and approaches. By using these qualitative methods, the research was able to explore various complex aspects of how agriculture plays a role in economic development, including the challenges, opportunities, social dynamics, and policies that affect it. Research results The agricultural sector is an important part of a country's economic structure, involving a wide range of activities from production to distribution of agricultural products. While agriculture is often the dominant sector in the early stages of economic development, its role continues to change as the economy develops. The role of the agricultural sector is crucial in feeding the population, creating jobs, and contributing to economic growth, especially in developing countries. However, agricultural activities can also have significant impacts on the environment, such as land degradation and ecosystem damage.  
Kebijakan Pemerintah Bungo Dalam Menjalankan Peraturan Daerah Nomor 25 Tahun 2010 Tentang Pengaturan Retribusi Menara Telekomunikasi Dengan Tujuan Mendukung Penerimaan Pendapatan Daerah Telah Menjadi Fokus Penelitian Di Dinas Perhubungan Kabupaten Bungo. Nurul Fadhilah
Nomico Vol. 1 No. 3 (2024): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/v8rbqg90

Abstract

This study was conducted at the Transportation and Informatics Service of Bungo Regency over a one-month period, specifically in February 2016. Its objective was to examine, describe, and analyze the implementation of telecommunications tower levies managed by the Bungo Regency Transportation Service. It also aimed to investigate the efforts made by the service to increase Regional Original Income through these levies and to identify and analyze the obstacles faced by the service in raising telecommunications tower levies in Bungo Regency to enhance Regional Original Income (PAD). Employing a descriptive method with a qualitative approach, the research sought to understand the issues occurring at a particular place and time. The findings of the study revealed that management, often referred to as administration, is a systematic process aimed at achieving goals through planning, organizing, activating, and supervising. The efforts undertaken by the Bungo Regency Transportation and Informatics Service included outreach activities, enhanced supervision, establishment of cellular zones, and improvement of facilities and infrastructure for levy payment. The underlying issues in formulating levy policies to regulate telecommunications towers in Bungo Regency included the proliferation of such towers potentially turning Bungo Regency into a tower city. Additionally, ensuring legal certainty for entrepreneurs was crucial, ensuring clarity for telecommunications tower owners regarding imposed levies. Non-compliant tower construction concerning spatial planning aspects further complicated the policy formulation, with the levy intended to contribute to increased regional income for Bungo Regency.
Perbedaan Tingkat Pemahaman Akuntansi Di Antara Mahasiswa Berdasarkan Kelulusan Pada Mahasiswa Semester II Tahun Angkatan 2017 Di Program Studi Akuntansi Universitas Muara Bungo Eri Riskawati
Nomico Vol. 1 No. 3 (2024): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/c65d4170

Abstract

This study aims to investigate whether disparities exist in the comprehension of accounting concepts among students with diverse educational backgrounds. The research is conducted at the Faculty of Economics, Muara Bungo University, focusing on students majoring in Accounting. The study population comprises 62 second-semester students at Muara Bungo University (UMB). Quantitative descriptive data analysis, presented in the form of frequency tables, is employed for this research. The Likert scale is utilized as the scoring technique to evaluate respondents' answers to the questionnaire. According to the American Accounting Association, accounting is defined as the process of identifying, measuring, and reporting economic information to facilitate informed decision-making for stakeholders. The findings indicate significant discrepancies in the comprehension levels of assets among students from vocational schools specializing in accounting, high schools with a focus on social studies, and general Madrasah Aliyah. Similarly, there are noteworthy variations in the understanding levels of liabilities and equity among students from different educational backgrounds.
Potensi Pasar Tradisional dalam Meningkatkan Kesejahteraan Ekonomi Berdasarkan Pendekatan Ekonomi Islam Siti Aysah
Nomico Vol. 1 No. 3 (2024): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/kgkncj28

Abstract

This type of research is categorized as qualitative category by using a sociological approach. Researchers are involved in interactions with the environment in accordance with social units such as individuals, groups, institution, or society. The data collection methods used include literature survey, observation, and interviews. Data management and analysis process through three stages, namely data collection, data reduction, data presentation, and conclusion drawing. the final stage is conclusion drawing. The results showed that Cekkeng traditional market has the potential to improve the traders' economy. The potential of Cekkeng market market, among others, are more affordable prices compared to other traditional markets, a variety of product market, a wide variety of products, and a strategic location and time. strategic location and time. In addition, supporting factors that play an important role are attention from the local government, including price monitoring, prevention of fraud, and handling of damaged goods and demoralizing actions.

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