This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021.
The results of multiple linear regression analysis show that hotel taxes, restaurant taxes, and entertainment taxes simultaneously affect local revenue. Partially, hotel taxes and entertainment taxes have no effect, the influential variable is restaurant taxes. The most dominant influencing variable is restaurant tax.

This study aims to determine the effect of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share on the value of building construction companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This type of research is explanatory research. The study population was 18 companies, the sample was selected using purposive sampling method, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis testing.
The results of the simultaneous analysis of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share affect firm value. Current ratio has a significant negative effect on firm value, while total asset turnover, debt to equity ratio, return on assets and earnings per share have no effect and are not significant on firm value. The variable that has the most dominant influence on firm value is the current ratio.

This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal.

The purpose of this research is to find out the role of the Islamic North Sumatra Bank in the development of micro, small and medium enterprises at the Medan Katamso KC North Sumatra Bank, to find out the factors that hinder the development of Micro, Small and Medium Enterprises (MSMEs). This research includes field research (field research) with qualitative methods that emphasize more on aspects of in-depth understanding of a problem. In essence, field research is research conducted by digging up data sourced from research locations or fields that aim to collect data or information, for example: books, notes, documents, and other references related to MSMEs. The data were obtained from the location of the North Sumatra Sharia Bank, KC Medan Katamso. The results of this study are the role of Islamic banks in optimizing MSMEs, there are three things, namely Availability of MSME financing products in the form of Prosperous North Sumatra, Monitoring financing and business development of customers, and Building MSME capital that will be provided by the Bank, namely in the form of management assistance and business supervision to client. With this research, it is hoped that Bank Sumut Syariah KC Medan Katamso will improve its performance and make employees more comfortable in serving the community, so that people feel comfortable when interacting at Bank Sumut Syarian KC Medan Katamso.

This study aims to analyze the effect of the rupiah exchange rate, inflation, SBI rate, and Return On Assets (ROA) on stock prices of banking sector companies for the 2014-2018 period. The data used in this study is secondary data obtained from published data from Bank Indonesia and the Central Bureau of Statistics which include the rupiah exchange rate, inflation, and SBI rates. Meanwhile, the closing share prices of banking sector companies were obtained from the Indonesia Stock Exchange. The population used is 41 banking sector companies listed on the Indonesia Stock Exchange. The sample selection criteria used a purposive sampling method and obtained a sample of 12 companies. The type of research used in this research is explanatory research which explains the influence of the rupiah exchange rate, inflation and SBI rates on stock prices.
The results of the analysis of the rupiah exchange rate, inflation and the SBI rate have no simultaneous effect on the dependent variable on stock prices. Partially the rupiah exchange rate variable has no effect on banking sector stock prices and inflation has no effect on banking sector stock prices. Meanwhile, the SBI level partially affects the share price of the banking sector. The variable that has the most dominant effect is the SBI level variable.

This study aims to analyze the financial performance of cosmetics and household goods sub-sector companies for the 2017-2020 period which are listed on the Indonesia Stock Exchange using the Du Pont System. The population in this study were six companies, samples were taken using purposive sampling method with predetermined criteria so that three companies were obtained using secondary data sources with quantitative descriptive data analysis.
The results of the quantitative descriptive analysis show that the financial performance of PT Unilever Indonesia Tbk is better than that of PT Kino Indonesia Tbk and PT Cottonindo Ariesta Tbk because it has a higher and consistent ROE value every year.

This research aims to analyze the influence of advertising tax revenue, land and building tax, entertainment tax and groundwater tax on the local income of Tobelo City, North Halmahera Regency. This type of research is explanatory research with primary and secondary data sources. Field study and literature study data collection methods using observation, interview and documentation data collection techniques. The research population is the realization of the regional income budget of Tobelo City, North Halmahera Regency, census sampling method. Data analysis techniques use quantitative descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of simultaneous multiple linear regression analysis of advertising tax, land and building tax, entertainment tax and groundwater tax have a significant effect on local original income. Partially, advertising tax, land and building tax, entertainment tax and groundwater tax do not have a significant effect to local original income.

This study aims to determine the comparison of the financial performance of Islamic Banks and Conventional Banks represented by Bank Rakyat Indonesia and Bank Mandiri for the period 2014 – 2018. The type of research used is descriptive with a quantitative approach. The population in this study amounted to 4 banking companies. Source of data used in this study is secondary data, and data collection techniques using documentation. Testing was carried out using the Independent Sample T-Test with a significance level of 5%.
The results of the analysis show that the financial performance between Islamic Banks and Conventional Banks is seen from the liquidity aspect which is represented by the Loan to Deposit Ratio, the profitability aspect which is represented by Return On Assets, the capital aspect which is represented by the Capital Adequacy Ratio, the credit quality aspect which is represented by Non Performing Loans, and the aspect of efficiency represented by Operating Expenses Operating Income, has a significant difference and shows that Conventional Banks have better financial performance than Islamic Banks.

This research aims to evaluate the management control system for granting study credit at Akasia Bank (PT BPR Amanat Welfare Indonesia) Batu City. Data collection methods were carried out by observation, interviews and documentation, using primary data sources and secondary data. The problem that occurs is that the credit management control system at Akasia Bank is still weak. This is proven by the fact that there is still a dual function in the Account Officer section which is tasked with surveying and credit analysis. The reason is that the number of employees is still limited, resulting in the performance of the credit management control system being less than optimal. The results of the qualitative descriptive analysis by separating the Account Officer function into the survey section, the credit analysis section, by adding new employees to the Credit Analyst function, the credit granting system and procedures can be achieved in accordance with the company's objectives in safeguarding assets, records and documents to avoid mistakes made by irresponsible employees, so that the credit management control system can be effective and efficient.
 

This study aims to analyze the comparison of Article 21 PPh calculations using the net and gross up methods at KAP Jimmy Andrianus. This type of case study research uses literature study and field study data collection methods, using observation, interview, and documentation data collection techniques.
The problem in this study is that the company has not made tax payment calculations efficiently, because the company in tax calculations still uses the net method which is considered less effective from the company's point of view. This can be seen from the greater amount of tax paid in 2019, resulting in a greater profit before tax and an impact on the greater amount of tax paid.
The results of the analysis using the gross up method show that the amount of corporate income tax is smaller, but it will result in a greater amount of expenses incurred by the company due to the increase in the amount of salary paid and the decrease in profit at the end of the year.