Manufacturing companies are businesses that convert raw materials into finished or semi-finished products. Both human and mechanical power are used to manage these basic materials. This study aims to determine the determinants of operating expenses, liquidity, leverage, and profitability for the years 2016 to 2020 on corporate income tax on companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange. The website www.idx.com and the connected company website are used as secondary data sources and quantitative data types in this research technique. Purposive sampling was used to select the sample, which consisted of 25 companies from the consumer goods and industrial sectors that had been listed on the Indonesia Stock Exchange for at least five years. SPSS version 26 was used to process multiple linear regression, the analytical technique used in this study. The results of this study are only operating costs and profitability that have a significant impact on corporate income tax, while liquidity and leverage have no effect. The effect of operating expenses, liquidity, leverage, and profitability on corporate income tax occurs simultaneously.
One Village One Product (OVOP) merupakan salah satu strategi pengembangan potensi produk unggulan Industri Kecil dan Menengah (IKM). Di Provinsi Aceh, OVOP Banda Aceh merupakan pilot project yang dilaksanakan untuk membentuk sentra-sentra unggulan IKM, salah satunya adalah Sentra OVOP IKM Keumamah yang berlokasi di Kelurahan Lampulo, Kecamatan Kuta Alam, Banda Aceh. Penelitian ini bertujuan untuk mengidentifikasi alternatif strategi pengembangan industri yang diterapkan di Sentra IKM Keumamah Lampulo menggunakan SWOT dan menentukan strategi prioritas pengembangan industri menggunakan matriks QSPM. Dari hasil penyusunan matriks SWOT diperoleh tujuh alternatif strategi pengembangan industri diantaranya adalah mempertahankan kualitas dan mempromosikan produk, meningkatkan SDM, membentuk tim pemasaran, pembentukan paguyuban (organisasi sosial), menetapkan harga produk yang bersaing, negosiasi harga bahan baku dengan pemasok secara win-win solution, menggunakan alat produksi yang inovatif dan tepat guna, menciptakan inovasi produk. Sedangkan hasil penyusunan matriks QSPM diperoleh bahwa strategi pengembangan industri yang diprioritaskan adalah membentuk paguyuban (asosiasi) dengan nilai TAS 6,340.
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