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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Public Service And Governance Journal
Isna Khoirinnisa
Universitas Tidar
Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan PT Merdeka Copper Gold Rosyta Pratiwi; Isna Khoirinnisa; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2576

Abstract

Changes in the company's financial performance before and after the acquisition were assessed using financial ratios, namely liquidity ratios (Current Ratio and Net Working Capital to Total Assets), leverage ratios (Debt to Total Assets Ratio and Debt to Total Equity Ratio) and profitability ratios ( Return On Assets and Return On Equity). This type of research is a quantitative research studied in a case study. The data source used is secondary data taken from the official website of PT Merdeka Copper Gold https://merdekacoppergold.com/, namely the financial statements before the 2017-2018 acquisition and after the 2020-2021 acquisition. The results of this study are that the liquidity ratio has increased after the acquisition, the leverage ratio has decreased after the acquisition and the profitability ratio has also decreased after the acquisition company. This shows that PT Merdeka Copper Gold has a better financial performance after making an acquisition in terms of the liquidity ratio and leverage ratio, but if it is seen from the profitability ratio the financial performance of PT Merdeka Copper Gold has decreased after the acquisition.
Upaya Meningkatkan Kesadaran Pelaku UMKM Dalam Membayar Pajak Penghasilan Final Isna Khoirinnisa
Public Service and Governance Journal Vol. 4 No. 1 (2023): Januari: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v4i1.801

Abstract

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.
Co-Authors Endang Kartini Panggiarti Rosyta Pratiwi