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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Windy Riko Angguda; Harun Blongkod; Mulyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1199

Abstract

This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.
Analisis Efektivitas dan Kontribusi Penerimaan PBB-P2 pada Pendapatan Asli Daerah di Kota Gorontalo Sriwahyuning Yusuf; Hartati Tuli; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1513

Abstract

This research aimed to determine the level of effectiveness and contribution of the Land and Rural and Urban Buildings Tax (PBB-P2) acceptance on the Local Revenue of Gorontalo City. The research method used in this study was a descriptive quantitative method. The data source for this research was primary data obtained directly from the Finance Agency of Gorontalo City in the form of interview results and Budget Realization Reports for 2018-2022. The results of this research indicated that the average effectiveness of achieving the PBB-P2 target acceptance was 89.76%, with the interpretation criterion being effective, even though the actual realization value generally had not been able to reach the set target. The significant average value of PBB-P2 acceptance effectiveness was due to the fact that in 2022, the actual acceptance realization exceeded 100% of the set target. Meanwhile, the contribution of PBB-P2 acceptance on the Local Revenue in Gorontalo City from 2018 to 2022 experienced fluctuations or ups and downs each year, with an average percentage acquisition of 3.58% and the interpretation criterion being Very Low.
Daya Saing Usaha Warung Tradisional di Tengah Keberadaan Ritel Modern di Kecamatan Bone Kabupaten Bone-Bolango Nursela Koniyo; Zulkifli Bokiu; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2005

Abstract

This study aims to determine competitiveness, formulate competitive strategies, and find factors causing the decline in the income of traditional stall traders amid the existence of modern retail in Bone District. This research uses qualitative methods with a descriptive approach and uses primary and secondary data sources, the informant in this study is a traditional warung business owner in Bone District. The results showed that traditional stalls in Bone sub-district can compete with modern retail by strengthening the concept of costleadership because it does not require much cost like the concept of differentiation and does not focus consumers and certain areas like the concept of focus. Then the SO strategy can be applied by utilizing existing strengths and opportunities. The factor that causes the decline in the income of traditional stall owners is the lack of insight and careful planning in facing business competition with modern retail.