http://localhost:8080//handle/123456789/113 LP - Study Pro. of Tax Accounting 2026-05-15T22:46:57Z http://localhost:8080//handle/123456789/695 Analisis Manajemen Risiko Pelaku UMKM Terhadap Kenaikan Harga Bahan Pokok Di Kota Rengat Rangkuti, Maryam Monika Kenaikan harga bahan pokok memberikan tantangan besar bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Rengat. Kenaikan harga ini dapat berdampak pada keberlangsungan UMKM dan menimbulkan risiko keuangan yang signifikan. Penelitian ini bertujuan untuk menganalisis bagaimana UMKM di Kota Rengat mengelola risiko yang timbul akibat kenaikan harga bahan pokok pada tahun 2023. Metodologi penelitian meliputi observasi, wawancara dan analisis data statistik. Hasil penelitian menunjukkan bahwa manajemen risiko yang efektif membantu UMKM mengurangi dampak negatif kenaikan harga bahan pokok. Penelitian ini juga memberikan rekomendasi untuk meningkatkan manajemen risiko pada UMKM dan mendukung pertumbuhan sektor UMKM di Kota Rengat. 2024-01-01T00:00:00Z http://localhost:8080//handle/123456789/630 Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon Sihaloho, Erik Morales; Odang, Nilam Kemala Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This research aims to design pricing strategy and profit planning. The research method used is a qualitative method with a case study approach. The results of this research show that the existing selling price calculation results are appropriate and do not need to be changed to remain competitive in the market. However, production quantities need to be increased to the recommended range to reduce costs and obtain the expected profits. This will affect Haminjon's profit planning. Therefore, Haminjon should increase the production range so that the cost of production can be reduced. By utilizing the nature of cost behavior, affordable selling prices can be maintained and produce optimal profits. 2023-12-01T00:00:00Z http://localhost:8080//handle/123456789/580 Analisis Kebijakan Pemotongan Pajak Penghasilan atas Persewaan Menara Telekomunikasi Purba, Nirmala This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy used in this research so that will get clear criteria of taxation Rental telecommunication towers. The tower is built with a special design and construction so that later this telecommunication tower serves as a means of supporting telecommunications. Thus, telecommunication tower will function if it is attached to certain other telecommunication equipment that has been adjusted in such a way with the interests of telecommunication carriers who rent it. 2016-04-01T00:00:00Z http://localhost:8080//handle/123456789/579 Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia Ferawati Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where traditional measuring instrument has never been included. In the other hands, investors often use traditional financial ratios like ROA, ROE and EPS to measure share return. The problem identification is how EVA and financial ratios ROA, ROE and EPS influence to share return. The purpose target of this research is to evaluate and analysis the influences of Economic Value Added and profitability ratios Return on Asset, Return on Equity and Earning per Share to Return of manufacturing business shares in Indonesia Stock Exchange, either through partial and also by simultaneous. Research samples are entire manufacturing business which enlist in Indonesia Stock Exchange since year 2005-2008 active to and also publish financial statement during perception year and consistence obtain profit and share dividend during perception year, that is counted 20 companies. Data collecting conducted by taking financial statement documentation of Indonesia Stock Exchange and processed to use statistical test of doubled linear regression by means of SPSS 16.0. Result of this research prove that EVA and financial ratios ROA, ROE and EPS by simultaneous influence share return, but by partial only ROE having an effect on by significant to share return, while EVA, ROA and EPS do not have an effect on by significant to share return. Coefficient of R Square is 0,211. It indicates that EVA, ROA, ROE and EPS can explain 21,1% to dependent variable and 78,9% explained by other independent variable which do not analysis. 2017-04-01T00:00:00Z