Endang Mahpudin
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Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Unilever Indonesia Tbk Periode 2015-2019 Uswatun Fadillah Marpaung; Endang Mahpudin
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.501 KB) | DOI: 10.5281/zenodo.7684595

Abstract

"An Analysis of Financial Statements to Assess the Financial Performance of Pt Unilever Indonesia Tbk for the 2015-2019 Period". This study aims to describe and find out how the financial performance and financial statements of PT. Unilever Indonesia Tbk. The problems studied are the condition of financial performance and financial statements of PT. Unilever Indonesia Tbk. from 2015 to 2019. The analytical method used is financial ratio analysis which includes liquidity ratios, solvency ratios, activity ratios, and profitability ratios using the time series analysis method for companies. This research is a quantitative and qualitative research with a descriptive approach using calculations of quantitative data in the form of year-end closing financial reports (secondary data) from 2015-2019. Overall, the results of the analysis show that the financial condition of PT. Unilever Indonesia Tbk. fluctuate but the financial performance of PT. Unilever Indonesia Tbk. can be said to be very good in its efficiency. This means that the company has a good level of financial performance, so that it can attract investors to invest in shares.
Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih PT. Mayora Indah Tbk Periode 2012-2021 Tania Eka Putri; Endang Mahpudin
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.98 KB) | DOI: 10.5281/zenodo.7790155

Abstract

All businesses always aim to increase their profits. The profits obtained can be maximized by emphasizing and controlling the costs to be acquired by the company. The desire of this analysis is to ensure net income PT. Mayora Indah Tbk will be affected by production costs and operating costs. from 2012 to 2021. The approach worn in this analysis is quantitative, with the association problem formulated as a causal relationship. The data source for this research is secondary data in the form of financial statements for the period 2012-2021 of PT. Mayora Indah, Tbk. Based on the conclusion of the analysis, it appearance that there are those that admit a significant effect on net income, and there are also operational costs that have a significant effect on net income. Also, production costs and operating costs together or simultaneously appearance a significant impact at net income
Analisis Kebijakan Pajak Bagi Usaha Daur Ulang Sampah Endang Mahpudin; Reminta Lumban Batu; Zulfa Aulia Nurul Putri; Imam Fadilah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 10 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7983517

Abstract

The waste problem is currently considered one of the most pressing problems. However, despite these environmental problems, there must be ways to address them, and one way to do this is through programs such as the Waste Recycling Industry and the Waste Bank. This study analyzes the most optimal policies for waste handling. This study uses qualitative data in the form of descriptive analysis. Research results reveal that giving incentives to waste management businesses will have a positive impact on all aspects. In terms of economics and business continuity, it will directly increase related business income, due to reduced costs caused by the incentives provided. The incentives provided can be implemented into several types of taxes, such as Value Added Tax and Income Tax, similar to policies that have been implemented in various countries. Indonesia needs to adopt some of these steps in order to boost economic benefits, increase the motivation for recycling waste due to incentives, and indirectly affect the reduction in the amount of waste.
Pengaruh Leverage, Likuiditas, Dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2021) Nurul Hikmah; Endang Mahpudin
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 13 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8153268

Abstract

Taxes are the country's largest revenue which is very important. This is because most of the infrastructure and needs of other countries use taxes. This study aims to obtain evidence of the effect of leverage, liquidity, and profitability on tax aggressiveness of telecommunications companies listed on the Indonesia Stock Exchange (IDX) 2015-2021. In this study the independent variables are leverage, liquidity, and profitability. While the dependent variable is tax aggressiveness. This study used a purposive sampling method. And the number of samples of this research is 42 samples. This study uses linear regression to determine the effect of independent variables on tax aggressiveness. The results of this study indicate that the leverage variable has a negative effect, while liquidity has a positive effect and profitability has a positive effect on tax aggressiveness.