This study aims to analyze financial ratios to assess financial performance in LQ45 retail companies index for the 2019-2023 period. The type of research is a case study. The data collection method is a literature study and documentation data collection techniques are secondary data in financial reports. The population used was 32 retail companies listed on the IDX for the 2019-2023 period. After using the purposive sampling method, 3 companies were selected. The results of the financial ratio analysis of PT Ace Hardware Tbk have good financial performance values. This is seen from the DAR, DER, LTDR, FATR, NPM, ROA, BV, and M/B Ratio ratios which are at the appropriate industry standards. PT Erajaya Swasembada Tbk has good financial performance as seen from the LTDR, ITR, FATR, DPR, and BV ratio values ??which are at the appropriate industry standards. PT Sumber Alfaria Trijaya Tbk also has good financial performance. This is seen from the LTDR, ITR, FATR, ROA, DPR, BV, M/B Ratio ratio values ??which are at the appropriate industry standards.

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 research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio

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 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.

ABSTRACTProgram Pengabdian Kepada Masyarakat diselenggarakan di Universitas Katolik Widya Karya Malang dengan masyarakat sasaran mahasiswa yang merintis usaha kecil secara online untuk peningkatan wawasan keterampilan dan produktivitas ini menggunakan metode pertama memberi motivasi membangun kesadaran dan membuat anggaran operasional dengan materi a).Pembuatan anggaran sederhana menggunakan program MS Excel; b). Menganalisis rencana anggaran dan realisasi anggaran. Tahapan kedua memberi pemahaman mengenai pencatatan keuangan secara sederhana bagi mahasiswa yang merintis usaha dengan materi a).Pencatatan bukti transaksi; b)Alur menyusun laporan keuangan sederhana. Pembelrian pelatihan penyusunan anggaran dan pelaporan keuangan sederhana usaha online dapat meningkatkan pendapatan usaha yang dirintis oleh mahasiswa.Kata Kunci: anggaran, pelaporan keuangan, usaha onlineABSTRACTThe Community Service Program was held at Widya Karya Catholic University in Malang with the target community being students who started small businesses online to increase their knowledge of skills and productivity using the first method to provide motivation to build awareness and create an operational budget with material a). Simple budgeting using the MS program Excel; b). Analyze budget plans and budget realization. The second stage provides an understanding of simple financial records for students who start a business with material a). Recording of transaction evidence; b) The flow of preparing simple financial reports. Buying training on budgeting and simple financial reporting for online businesses can increase the income of businesses initiated by students.1. PENDAHULUANMahasiswa Universitas Katolik Widya Karya Malang (UKWK) terdiri dari berbagai macam latar belakang suku sehingga memiliki keberagaman dalam memilih program studi sesuai minat. Program Studi di UKWK tersebar di empat fakultas dengan 9 program studi yang terdiri dari Manajemen, Akuntansi, Teknologi Pangan, Agribisnis, Teknik Sipil, Teknik Mesin, Hukum, DIII Administrasi Perkantoran, dan DIII Manajemen Informasi. Tidak sedikit mahasiswa yang mencoba untuk merintis usaha perorangan

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.

Tujuan penelitian ini untuk melihat pengaruh intellectual capital dan corporate governance terhadap kinerja perusahaan. Penelitian ini merupakan bentuk penelitian eksplanatori  yang  menggunakan  perusahaan  manufaktur yang terdaftar di BEI sebagai objek penelitian.  Penelitian ini menggunakan pendekatan Partial Least Square di mana setiap variabel dalam penelitian ini merupakan variabel laten. Muatan untuk intellectual capital terdiri atas human capital, structural capital dan customer capital. Muatan untuk corporate  governance  tersusun  atas  kepemilikan institusional, kepemilikian manajerial, proporsi dewan komisaris dan komite audit independen. Sementara itu, untuk kinerja perusahaan terdiri atas return on net asset, asset turn over, return on equity dan tobin's q. Hasil penelitian menunjukkan bahwa intellectual capital memiliki pengaruh signifikan terhadap kinerja perusahaan. Sementara, corporate governance tidak menunjukkan pengaruh signifikan terhadap kinerja perusahaan.