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All Journal Journal of Creative Student Research Transformasi: Journal of Economics and Business Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Aminatus Sofia
Universitas 17 Agustus 1945 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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ANALISIS RASIO KEUANGAN DAN CROSS SECTION UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN OPERATOR TELEKOMUNIKASI SELULER Dinda Aulia Safitri; Anita Firnanda; Aminatus Sofia; Siska Dwi Agustina
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1529.612 KB) | DOI: 10.56444/transformasi.v1i4.273

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana penilaian kinerja keuangan PT Smartfren Telecom Tbk, PT Telkomsel Tbk , PT XL Axiata dan PT Indosat Tbk dinilai berdasarkan rasio keuangannya dan bagaimana penilaian kinerja keuanga PT Smartfren Telecom Tbk, PT Telkomsel Tbk , PT XL Axiata dan PT Indosat Tbk jika dibandingkan antara rasio keuangan dengan rata-rata industri. Teknik analisa yang digunakan dalam penelitian ini adalah rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, dan rasio pasar. Data yang digunakan adalah data sekunder yang berupa laporan keuangan dari perusahaan PT Smartfren Telecom Tbk, PT Telkomsel Tbk , PT XL Axiata dan PT Indosat Tbk dan Berdasarkan penelitian yang dilakukan, maka Hasilnya dapat diketahui sebagai berikut, dilihat dari rasio keuangan secara keseluruhan penilaian Kinerja keuangan PT Telkomsel Tbk memiliki prospek pertumbuhan yang tinggi daripada ketiga Perusahaan lainnya. Sedangkan dilihat dari perbandingan rasio keuangan dengan rata-rata Industri, kinerja keuangan PT Indosat dan PT Telkomsel memiliki prospek pertumbuhan tinggi Daripada kedua perusahaan lainnya.
Literatur Review: Analisis Efisiensi, Efektivitas, Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Aminatus Sofia
Journal of Creative Student Research Vol. 1 No. 5 (2023): Oktober : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i5.2490

Abstract

The type of research used in this study is Literature Review. This study uses data from journals that are available in full text form. The data source is traced and retrieved from Google Scholar. The subject of this research is Efficiency, Effectiveness and Contribution of Regional Taxes and Regional Levies to Increasing Regional Original Income, while the object is the article. From several articles that have been researched, they discuss the efficiency, effectiveness, and contribution of local taxes and regional levies. The study found that the level of effectiveness of local taxes was effective, very effective, or even ineffective. Based on research using the effectiveness ratio, the level of Regional Tax collection is stated to be very effective even though it tends to fluctuate (up and down). Based on the efficiency ratio, the level of Regional Tax collection tends to rise and fall (fluctuate) per year but overall there is a decrease in costs and taxes generated.
Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya Aminatus Sofia; Achmad Maqsudi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.316

Abstract

This research is a qualitative study which aims to analyze deviations between the budget set and the realization in the 2018, 2019 and 2020 PMI Surabaya budgets. This research used 1 (one) person as an informant who was the head of administration at PMI Surabaya. Data collection methods use observation, interview and documentation techniques. Research data analysis is descriptive. The results of this research show that the variance analysis in the PMI Surabaya expenditure budget experienced favorable and unfavorable deviations. Deviations that occurred from 2018 to 2020 in income, income and donations continued to experience unfavorable deviations, while expenditure expenses experienced favorable deviations. In the PMI Surabaya Budget from 2018 to 2020 there was a budget deficit every year. A budget deficit occurs because spending is more than income. So that there is no deficit or shortfall in the budget, that is by coordinating and collaborating with all stakeholders involved in budget management through providing technical guidance and monitoring the budget with the aim that deviations can be avoided.
Co-Authors Achmad Maqsudi Anita Firnanda Dinda Aulia Safitri Siska Dwi Agustina