The home industry is a home business that produces various commodity products that are processed manually or using simple production machines. One of the home industry centers in Serang Regency is clay handicrafts that have been around for a long time, mostly women. During their development, they still experience many problems, especially in terms of production and marketing. Based on this, the authors researched to analyze the production and marketing aspects of clay crafts. The population and samples taken were fifteen people, they were clay craftsmenin Bumi Jaya Village, Serang Regency. This is done to find out the various aspects of production and marketing they have been doing related to the clay crafts they are doing. The sampling was carried out through direct observation with the clay crafts actors. Based on the results of research that has been carried out, production and marketing can still be done, and it is just that what needs special attention is that marketing must be further improved and expanded, which so far only relies on consumer visits to show rooms and waiting for special orders from consumers.
This study is entitled Analysis of the Effect of Debt Capital and Equity Capital on the Remaining Operational Results of Cooperatives. The research is descriptive quantitative, the population used as the unit of research analysis is the Cooperative in the City of South Tangerang with the category thirty large cooperatives in the City of South Tangerang, with the criteria of having more than one business unit, and routinely carrying out RATs the last three years in a row. The number of cooperatives that will be sampled in this study are thirty cooperatives. The research method used is causal analytical associative meaning a causal relationship where the variable x will affect the variable y. This method aims to determine the relationship between two or more variables, by explaining, predicting and controlling a symptom. The purpose of this study was to determine the effect of Debt Capital and Equity Capital on the Remnants of Cooperative Business Results in the City of South Tangerang. From the results of the study note that Debt Capital partially has a significant effect on the Remaining Operating Results, with a coefficient of determination of 72.29%, the remaining 27.71% is influenced by other factors. Equity Capital partially has a significant effect on the Remaining Results of Operations, with a coefficient of determination of 74.67%, the remaining 25.33% is influenced by other factors. Debt Capital and Equity Capital simultaneously have a significant effect on the Remaining Operating Results, with a coefficient of determination of 81.81%, the remaining 18.19% is influenced by other factors.Keywords: Cooperative, Debt Capital, Equity Capital, Remaining Operating Results
The researchs is find out the effects of DC and EC on residual income (SHU) and it is impacts on amount coperative member. The researchs is descriptif quantitativ, the population used as the units of researchs analyzis is a coperative in the city of Tangsel with criteria coperatives that have many business units, and always hold annual member meetings for the last five consecative years, namely 2016 to 2020, as for the numbers of coperatives that will be sampled in this researchs are fifty coperatives. This research uses the methode asociative causall analitycal which mean a causall relationships wherein the variables X would effects variables Y and variables Y would effects variables Z. This methode is find out the relationships among two or more variables, by explining, predicting along controling symptoms. From researchs result it was found that DC partial significants effects on residual income, withal determinations coefficients is 72,29 %, the rest 27,71 % influence by others factor. EC partiall significants effects on residual income, withal coefficients of determinations is 74,67 %, the rest 25,33 % influence by others factor. DC and EC simultaneouly significants effects on residual income, withal coeficient of determinations is 81,81 %, the rest 18,19 % influence by others factor. Residual income partial significants effects on amount coperative member with a coeficient of determinations is 41,82 %, the rest 58,18 % influence by others factor.
The purpose of this paper is to answer how the internal control in the provision of MSME microcredit by the BPR Serang Bank Cinangka Branch during the Covid-19 Pandemic and find out how the liquidity is. The writing method used is descriptive qualitative, while the population used is the financial statements of BPR Serang Cinangka Branch with a sample of 2019-2020. The results of the discussion showed that the internal control in providing microcredit to MSMEs by Bank BPR Serang Cinangka Branch during the Covid-19 period were customer interviews, OTS, SLIK checking, curriculum vitae, and the application of 5C principles (character, capacity, capital, colleateral, and condition). Meanwhile, the liquidity of Bank BPR Serang Cinangka Branch during the Covid-19 period based on the results of the calculation of the Quick Ratio of BPR Serang Cinangka branch in 2019-2020 illiquid conditions of its current assets, based on the LAR ratio in 2019 healthy conditions and in 2020 unhealthy conditions or unable to meet demand for credit from assets owned or assets, based on LDR ratio in 2019-2020 very healthy condition, based on NPL ratio in 2019 NPL below 5% means healthy condition but in 2020 NPL above 5% means less healthy, because based on the amount of NPL, a bank that is in a healthy category must have an NPL below 5%.
Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
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