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ANALISIS KONTRIBUSI RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG Rita Martini; Septian Bagus Pambudi; M. Husni Mubarok
Publikasi Penelitian Terapan dan Kebijakan Vol 2 No 1 (2019): Publikasi Penelitian Terapan dan Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Sumatera Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46774/pptk.v2i1.95

Abstract

Kajian ini bertujuan mengetahui kontribusi retribusi daerah terhadap Pendapatan Asli Daerah (PAD) serta capaian target setiap jenis retribusi daerah. Analisis rasio kontribusi digunakan untuk mengetahui besarnya kontribusi retribusi daerah terhadap PAD. Kesimpulan, setiap tahun terjadi penurunan kontribusi retribusi daerah kota Palembang, sedangkan tingkat efektifitasnya mengalami fluktuasi. Kontribusi retribusi daerah belum meningkat setiap tahunnya, karena adanya perubahan objek retribusi, kurangnya sosialisasi atas peraturan daerah, dan adanya jenis retribusi daerah yang baru diterapkan. Kontribusi retribusi jasa perizinan tertentu terbesar dibandingkan jenis retribusi lainnya.
Corporate Financial Performance: is There Any Relationship with Covid-19? Nelly Masnila; M. Husni Mubarok; Trizaurah Armiani
Journal of Social Research Vol. 2 No. 5 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i5.869

Abstract

The research was conducted to determine the impact of the COVID-19 pandemic on companies listed on the Indonesia Stock Exchange. The population in this study is a transportation company listed on the IDX. The data collected for processing are data on the financial ratios of transportation companies for a period of 4 years, namely 2 years before the pandemic (2018-2019) and data for 2 years when the pandemic occurred (2020-2021). The data analysis used in this study used descriptive analysis and comparative test models. The comparison test was performed using t-paired samples and Wilcoxon tests with the help of the program of the view. The results showed that although there were differences in the financial ratios of transportation companies before and during the Covid-19 pandemic, the results of the comparison test showed that there were no significant differences in the company's current ratio (liquidity ratio), solvency ratio (Solvability ratio), and profitability ratio (profitability ratio) before and during the Covid-19 pandemic. For the activity ratio, there is a significant difference in the ratio of receivable turnover (RTO) and asset turn ver (ATO), while fixed asset turnover (FATO) and working capital turnover (WCTO) show no significant difference.