Revenue Growth Research Articles

Состояние финансовой составляющей экономической безопасности рыбохозяйственного комплекса Приморского края

Unstable economic conditions in which the fishery complex operates intensify the impact of external and internal threats. External threats are sanctions pressure from European states, mainly related to re-strictions on the supply of fish products and equipment imports. Internal threats include high costs for the implementation of production activities, the unsatisfactory condition of fixed capital and the low rate of its renewal, unstable fishing conditions, etc. Negative trends that have formed over the past decades continue to adversely affect activities. Since the fish industry is a very significant industry, the lack of control over the state of its economic security can threaten the full food security of the population, as well as the functioning of many industries whose business is related to fish raw materials. The most significant indicators of the economic security of the fishery complex of Primorsky Krai are analyzed: the ratio of growth rates of net profit, revenue and asset value, the economic growth sustainability coefficient, indicators of the efficiency of the use of production resources, financial stability and solvency. Using analytical procedures, a quantitative assessment of the influence of factors on indicators with negative dynamics is given. An unstable change and a low level of the economic growth sustainability coefficient were revealed. The reason for this was the profitability of sales of fish products, insufficiently intensive turnover of own working capital, unsatisfactory solvency of organizations. Current assets are not enough to pay off debts, there is a high dependence on earthly sources of financing. Meanwhile, there is an improvement in the efficiency of the use of fixed capital, labor resources, which has developed under the influence of growth in revenue and profit; the profitability of products is increasing, the profitability of assets is low.

Influence of Green Marketing on the Revenues and Firm Value of Companies in Asia

Green marketing is a marketing and product development method from a company oriented towards environmental sustainability. This research further aims to discover if green marketing can influence the increase in revenue and firm value of companies in Asia through the ROA ROE and PER indicators. In its analysis, this research uses a research methodology in the form of quantitative research with a research sample of 30 companies in Asia that implement green marketing with indicators (Green product, green promotion, green price and green place) and then tested using SPSS. The results of this research are 1. Green marketing turns out to have no correlation with increasing company revenue in Asia 2. Green marketing has an influence on firm value. The implications of this research encourage companies in Asia to focus more on green marketing strategies as a way to increase their long-term value, which may be more important than shortterm revenue growth for increasing a company's stability and future growth.

Navigating Change to Integrate Employee Perceptions into the Strategic Landscape of Business Split: A Study of PT Jasa Yuwana's Potential Business Split

Organizational change is important for business evolution, as it can impact the business direction and employees’ perceptions. Although intimidating, organizational changes can offer opportunities for growth and advancement when effectively managed. PT Jasa Yuwana, known for its assurance services, faces challenges due to low revenue growth over the past five years in assurance services, constraints in revenue optimization, and positive prospects in consulting business. It is crucial for the Company to understand employee perceptions as it plans a split. This study evaluates employee perceptions and suggests strategies for the new entity, NewCo. The main factors affecting perception are Healthy relationships with the employer/leaders and Application of skills and knowledge. To develop a growth strategy that focuses on strengths and opportunities, NewCo can use tools like the IE Matrix and TOWS Matrix. The implementation of the SO strategy is crucial for post-split survival, with employee retention being key to long-term competitiveness.

Analisis Profil Konsumen Menggunakan Empathy Map Pada Startup Prove Fragrance

In Indonesia, the cosmetics industry has experienced significant revenue growth in recent years, including in the perfume product category. One of the local brands that has emerged is Prove, but the company has experienced a recent decline in sales. Prove feels that the products they currently offer do not meet the desires and needs of the market segments they target. Despite establishing segmentation and targeting, in practice, this has not increased their sales. This research aims to identify the problems faced by Prove by analyzing their consumer profiles. The goal is for Prove to understand the desires and needs of consumers who constitute their market segments. The research method used is a descriptive qualitative approach. Data was collected through field observations and interviews with predetermined informants using purposive sampling method. This research utilizes Empathy Maps with several indicators such as seeing, hearing, thinking and feeling, saying and doing, customer pain, and customer gain. The research findings indicate that consumers generally observe sales and promotions of perfume products both online and offline, while Prove's products themselves are found in social media posts. Informants prefer the Sequoia variant due to its long-lasting aroma and simple yet elegant design. However, some consumers complain about the Aoife variant, which they find less fresh and with a short-lived scent. Before purchasing perfume, consumers tend to seek information first. Some risks they worry about include Prove products not being registered with the BPOM, products being damaged during shipping, and errors in delivery. Keywords: Cosmetic Industry, Customer Profile, Empathy Map, Perfume

Leveraging the potential of artificial intelligence (AI) in exploring the interplay among tax revenue, institutional quality, and economic growth in the G-7 countries

AbstractDue to G-7 countries' commitment to sustaining United Nations Sustainable Development Goal 8, which focuses on sustainable economic growth, there is a need to investigate the impact of tax revenue and institutional quality on economic growth, considering the role of artificial intelligence (AI) in the G-7 countries from 2012 to 2022. Cross-Sectional Augmented Autoregressive Distributed Lag (CS-ARDL) technique is used to analyze the data. The study's findings indicate a long-run equilibrium relationship among the variables under examination. The causality results can be categorized as bidirectional, unidirectional, or indicating no causality. Based on the CS-ARDL results, the study recommends that G-7 governments and policymakers prioritize and strengthen the integration of AI into their institutions to stimulate growth in both the short- and long-term. However, the study cautions against overlooking the interaction between AI and tax revenue, as it did not demonstrate support for economic growth. While the interaction between AI and institutional quality shows potential for contributing to growth, it is crucial to implement robust measures to mitigate any potential negative effects that may arise from AI's interaction with tax systems. Therefore, the study suggests the development of AI-friendly tax policies within the G-7 countries, considering the nascent nature of the AI sector/industry.

How exponential organizations outcompete(d) their traditional counterparts (in the past eight years)?

PurposeExponential organizations (ExOs) are purpose-driven companies that leverage exponential technologies and exponential business practices to grow and scale rapidly, transform industries and create massive value and impact. In contrast, non-ExOs follow a linear approach to business and organizational strategy design and execution. This study aims to validate the hypothesis, based on financial metrics, that ExOs outperform their competitors and linear counterparts. Furthermore, it also brings a new understanding of the gap raised in the past eight years about how ExOs can achieve significantly better performance, measured with financial metrics.Design/methodology/approachFor measuring how exponential an organization is, this study elaborated a completely new assessment tool called Exponential Quotient (ExQ). This study applied ExQ to the 100 largest US headquartered companies as ranked by Fortune magazine in 2014. Calculating the ExQ enabled this study to rank these Fortune 100 companies and identify the most and the least exponential firms. This study tracked these companies as to how they performed on different financial metrics over the eight years of 2014–2021 and analyzed the results.FindingsThrough the analysis, this study revealed that the top 10 ExOs have significantly outperformed their bottom 10 non-exponential peers, delivering 40x higher shareholder returns, 2.6x better revenue growth, 6.8x higher profitability and 11.7x better asset turnover. Furthermore, this study could identify commonalities and similarities between the two groups. This means that ExOs can thrive even in tough times and that accelerating technologies unlock abundance and allow every organization to become a disruptive innovator and stay ahead of the competition. These are novel results in the research focusing on the gap between exponential and traditional organizations.Research limitations/implicationsUsing the ExQ diagnostics tool, every organization can see how flexible, scalable and agile they are, which is the starting point for an exponential transformation program. Although this approach has already found its way into practice and is applied globally by thousands of organizations (startups, scaleups and incumbents), so far, the academic establishment is in its nascent phase. With this research, the authors wanted to extend this field of science. On the other hand, because of its novelty, no appropriate previous studies existed to compare the results.Practical implicationsThe possible implications showed that there is a plannable way for significantly increasing an organization’s ExQ and advance it from a linear toward an exponential organizational model.Originality/valueThe results validated the robustness of the ExO framework and philosophy and shed light on the importance of exponential transformation – a proven method to increase an organization’s ExQ. This framework is not a “how to be successful” guide. Instead, it uncovered some of the previously unknown and universal mechanisms of scalability – which, in turbulent times, make companies successful (based on financial metrics). To the best of the authors’ knowledge, this study was among the first kind of in-depth analyses to validate the whole ExO model.

Influence of Digital Transformation on Firm Performance in the Service Industry in United States

Purpose: The aim of the study was to assess the influence of digital transformation on firm performance in the service industry in the United States. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The adoption of digital technologies such as cloud computing, big data analytics, and artificial intelligence has led to improved operational efficiency, enhanced customer experiences, and increased competitive advantage for service firms. These advancements have enabled firms to streamline processes, personalize services, and optimize resource allocation, thereby driving revenue growth and profitability. Moreover, digital transformation has facilitated greater agility and innovation, allowing firms to adapt to changing market dynamics and capitalize on emerging opportunities. However, challenges such as cybersecurity threats, data privacy concerns, and workforce skill gaps remain pertinent, highlighting the importance of strategic planning and investment in digital capabilities. Overall, the findings underscore the transformative power of digital technologies in shaping the performance and competitiveness of service firms in the United States. Implications to Theory, Practice and Policy: Resource-based view theory, institutional theory and dynamic capabilities theory may be use to anchor future studies on assessing the influence of digital transformation on firm performance in the service industry in the United States. Service firms should prioritize fostering a culture of innovation to support digital transformation initiatives effectively. Policymakers should work on creating supportive regulatory frameworks that encourage innovation and investment in digital technologies within the service industry.

Realization of the fiscal and regulatory potential of the corporate income tax

The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

Cannabis sativa: A therapeutic medicinal plant-global marketing updates

Cannabis has been used for thousands of years for recreational, medicinal, or religious purposes and the therapeutic potential of medicinal Cannabis was demonstrated in various medical conditions. The legalization of Cannabis is an important source of economic growth as it contributes to the growing revenue tax, and the creation of new workplaces. The maturity of the Cannabis market varies across the globe mainly due to differing legal environments and public attitudes towards Cannabis. Some countries such as Canada and the United States have adopted fully regulated frameworks that allow the cultivation, consumption, and retail distribution of various Cannabis products. Uruguay became the first country in the world to legalize the production, distribution and consumption of cannabis in 2013. The Cannabis market in Canada and the USA is experiencing rapid growth due to the country's legalization of recreational use. Regulations can also differ regarding how cannabis is used. However, the use, cultivation, and marketing of Medical Cannabis sativa (drug or Marijuana type ) is banned and prohibited in India due to the presence of high levels of psychoactive principle THC (Narcotic drug). On the other hand, Industrial Cannabis sativa (seed or fiber type) Hemp was legalized in 2021 by The Food Safety and Standards Authority of India (FSSAI), Government of India, New Delhi. In Azerbaijan, Cannabis is not available for medical or recreational use. Recreational Cannabis and medical marijuana are illegal in Azerbaijan. Marijuana is illegal for medical and recreational purposes in China. There is still a huge prejudice in society about medical Cannabis due to its recreational use. However, this scenario is changing, and the social resistance is decreasing for the medicinal use of Cannabis. The Cannabis (Hemp) market in India is predicted to experience a substantial revenue growth, with projections indicating that it will reach ₹US$100.80m by 2024. The Cannabis market worldwide is projected to reach a revenue of US$60.79bn in 2024. The global legal marijuana market size is expected to reach USD 73.6 billion by 2027 and is anticipated to expand at a CAGR of 18.1% during the forecast period.

A strategic approach to the development of automotive dealerships in a changing market environment

The activities of automotive dealerships need to be strategically adapted to changing market conditions. The article examines the role played by the automotive industry in the Russian economy, presents an analysis of changes in the structure of new car sales in the period from 2021 to 2023.The strategic factors that dealerships should consider when choosing a brand are described. The necessity of analyzing the competitive environment is justified, the existing marketing tactics of manufacturers are presented, the importance of the availability of spare parts and opportunities for revenue growth from after sales-service are described. The article emphasizes the need to invest in the reconstruction of dealerships, despite the inevitable financial losses, to ensure the future profitability of the business. The study provides information for players in the Russian automotive industry, helping them to change their strategy for the future development of the company in a changing market environment.

Environmental Regulation and Fiscal Revenue Growth: Is It Win–Win or Win–Lose?—Evidence of a Multi-Tasking Performance Evaluation System in China

Based on the samples of 207 prefecture-level cities in China from 2002 to 2010, this study uses the exogenous shock of China’s first incorporation of environmental regulations into the assessment of local officials as a quasi-natural experiment, and applies the continuous difference-in-differences (DID) method to examine the impact of environmental regulation assessment pressure on local fiscal revenue. We find that the target pressure of environmental regulations for local officials has contributed to the growth of local fiscal revenue, and for each 0.01 increase in the targets of pollution emission reduction, local fiscal revenue increases by 0.204%. This result demonstrates a strong robustness. Our mechanism analysis further confirms that local governments employ various strategies to alleviate the financial burden induced by environmental regulations. These strategies include (1) not only adopting the “grabbing hand” approach, which involves extracting fiscal revenues from the market by reducing the fixed asset investment of local governments and enhancing the collection of pollution fees from enterprises, (2) but also utilizing the “helping hand” approach to augment financial resources, such as improving tax administration efficiency by cracking down on profit under-reporting and income tax evasion among enterprises. Moreover, the heterogeneity analysis suggests that the impact of environmental regulations on fiscal revenue is contingent upon the level of local fiscal self-sufficiency. This article offers empirical evidence to assist governments in devising effective environmental policies that aim to achieve a harmonious balance between economic growth and environmental protection.

Impact Analysis of Income Tax Revenue on GDP Economic Growth of Nepal

This paper investigates the relationship between income tax revenue and GDP economic growth in Nepal from 2070 to 2079B.S. The study draws upon the Economic Survey of Nepal and the data produced by Nepal Rastra Bank. By employing a linear regression model, it reveals significant influence of income tax revenue on the progression of Nepal's GDP. Methodology involves meticulous data collection and comprehensive statistical analysis. The linear regression model serves as the primary analytical tool to discern the nature and magnitude of the impact of income tax revenue on GDP economic growth. It demonstrates a positive relationship between income tax revenue and GDP progression, implying that an increase in income tax revenue correlates with a corresponding rise in Nepal's economic growth. This outcome underscores the importance of effective tax policies and revenue collection mechanisms in fostering economic development and stability in the country. In conclusion, the empirical evidence presented here highlights the pivotal role of income tax revenue in shaping the country's economic trajectory, making it an important area for policy intervention and reform as Nepal navigates its path towards prosperity in the 21st century.

Influence of Customer Focus Strategy on Financial Performance of Deposit-Taking Saccos in Kenya

Purpose: The purpose of the study was to assess the influence of customer focus strategy on financial performance of deposit-taking SACCOs in Kenya.
 Materials and Methods: A descriptive research cross-sectional approach was applied. The target population of this study was 174 DT-SACCOs in Kenya. The sample size was 174 respondents. Structured questionnaires were used to collect primary data from the selected respondents. Data collection method was by use of questionnaires. Quantitative data was analyzed descriptively and inferentially. Data was coded and analyzed using the Statistical Package for Social Sciences (SPSS v23.0). Results were then presented in tables, diagrams and charts.
 Findings: The results showed that Customer focus strategy had a positive and significant relationship to financial performance (r=0.526, p=0.000; R2=0.277, β=0.913). The findings indicate that organizations that prioritize customer focus are more likely to achieve improved financial outcomes.
 Implications to Theory, Practice and Policy: The study recommended that organizations prioritize customer focus strategies to enhance their financial performance. By emphasizing customer focus, organizations can improve their financial performance by cultivating customer loyalty, driving revenue growth, and differentiating themselves in the marketplace. Additionally, this approach contributes to policy by guiding lawmakers to create customer-centric regulatory frameworks that promote sustainable business growth. Furthermore, scholars can benefit from this study by gaining insights into the relationship between customer-focused strategies and financial performance, thereby enriching theoretical understandings in the field of business management.

Tax Revenue and Economic Growth in Nigeria: A Bi-Directional Approach

The study examined the bi-directional effect of tax revenue and economic growth in Nigeria from 2011 to 2022 by employing total tax revenue and nominal Gross Domestic Product at current price. Data was extracted from 2011 to 2022 quarterly reports published on the website of the Central Bank of Nigeria, National Bureau of Statistics and Federal Inland Revenue Service. Unit Root test using Augmented Dickey-Fuller (ADF) test shows that at the first difference, the variables are stationary at 1%, 5%, and 10% level of significance while Engle and Granger co-integration test reveals significant evidence of a long-run relationship between the variables of the study’s models. Findings from Error Correction Model (ECM) estimation show that Total Tax Revenue has a positive and significant effect on Nominal Gross Domestic Product (t-stat 4.777; P-value 0.000) and Nominal Gross Domestic Product has a positive and significant effect on Total Tax Revenue (t-stat 5.552; P-value 0.000). The Granger Causality test revealed that there exists a positive and significant bi-directional effect between Total Tax Revenue and Nominal Gross Domestic Product in Nigeria. The study concludes that tax revenue has a positive and significant effect on economic growth and economic growth has a positive and significant effect on tax revenue. The study recommends that the government ensure continuous economic growth by providing human capital, security, employment, and foreign investment. This would increase the standard of living of citizens, increase tax payer’s income, and attract foreign investors who would pay tax on their income and properties.

Засоби розміщення мігрантів: досвід Польщі

The social properties of the hotel business are objectively determined by the course of phenomena and processes that reflect, on the one hand, the relevance of the increase in the economic activity of the social component, which is focused on the social needs of the consumer, and on the other hand, the strengthening of the importance of the social factor in the conditions of humanitarian crises. The trigger that led to the growth of the social function of the hotel business was the full-scale invasion of Russian troops into Ukraine, which caused a wave of migration of the Ukrainian population. In these conditions, the Polish hotel business imple­mented the function of social responsibility towards Ukrainian refugees, offering temporary shelter and organizing needs. The research aim of this paper is to analyze the role of hotels in the direction of Ukrainian refugees support during 2022. General scientific and special methods of cognition were applied: abstract-logical and comparison; analysis and synthesis, analogies, questionnaires; theoretical generalization and formulation of conclusions. The obtained results of the research on the peculiarities of providing temporary accommodation and food services to refugees indicate that the satisfaction of their primary needs intensified the determination of the importance of the social functions of the hotel business in the conditions of humanitarian crises. It has been proven that it is expedient to include informational and social services (assistance in employment) in the structure of hotel services. It has been established that the needs and expectations of refugees will require the hotel business to develop a certain algorithm of actions to attract external funding, which is a factor in ensuring (growth) of revenue and the ability of hotels to increase the amount of support to refugees without reducing key indicators of economic activity. The relevance of the topic of gender is confirmed by the coverage of the issue of providing guarantees to the hotel business by the United Nations Refugee Agency in order to create proper conditions for refugees in the conditions of military conflicts. Support for migrants is, on the one hand, "search for sources of funding" and, on the other, "assis­tance in the integration process." The article describes the areas of support offered by hotels to refugees seeking temporary shelter in Poland. Taking into account the experience of the social activities of Polish hotels will allow to increase the level of social responsibility of national hotel chains, gives them the opportunity to be involved in the decision-making process that will restore the hotel business in Ukraine.

Analysis of Intellectual Capital on Company Financial Performance in PT Reethau Cipta Energy

The research aims to investigate the relationship between intellectual capital of the key resource-based components of the company (physical capital, human capital and structural capital) with financial performance using ROA (return on assets), ROI (returns on investment), and GR (growth revenue). The data is sobtained from the financial reports of the company PT Reethau Cipta Energi for the period 2019 – 2021 and the results of employee questionnaires on a Likert scale. This study tested three elements of VAIC (value added intellectual capital) and measures the financial performance of an enterprise using partial least squares (PLS) for data analysis that showed that: (1) Intellectual Capital has a significant influence on Return on Assets (ROA). Intellectual Capital Affects Return on Investment (ROI). (3) Intellectual capital has a significant impact on Revenue Growth (GR). (4) Intellectual capital has no significant influence on overall financial performance.

The early-tenure salesperson: sales effort and sales growth during the ramp-up period

The challenges encapsulated in the ‘War for Sales Talent’ are symbolic of the struggles inherent in the recruitment, nurturing, and retention of sales professionals. While extant research provides valuable insights into facets like hiring practices, selection criteria, coaching, and training strategies, a noticeable void persists in guiding salespeople as they navigate beyond the initial ramp-up period in a new role. By interconnecting survey responses from a cohort of 200 service salespeople with 18–24 months of tenure, this investigation brings to light the facets of effort—encompassing prospecting, conversion, retention, and growth—that exert an influence on the change in year-over-year revenue following a salesperson’s first complete sales cycle post-onboarding. The results underscore the significance of conversion and growth efforts, revealing their robust impact on the net change in sales revenue. In challenging existing paradigms, this study proposes a conceptual shift in understanding sales effort. Rather than adhering to the prevailing unidimensional viewpoint, the findings advocate for recognizing sales effort as a multi-dimensional construct with competing demands. This nuanced perspective contributes to a more comprehensive understanding of the factors influencing revenue growth for salespeople transitioning from the ramp-up period toward a sustainable, growth-oriented trajectory.

Penerapan Balance Scorecard dalam Rangka Pengukuran Kinerja Perusahaan PT. Anugrah Iyan Pratama Makassar


 Anugrah Iyan Pratama is a company that operates in the field of trade in health devices. PT. Anugrah Iyan Pratama needs to have a proper performance measurement system framework. Nowadays, the phenomenon that often occurs in PT. Anugrah Iyan Pratama is the inappropriate delivery of goods and payments that are often not on time due to something from the internal company. This phenomenon has a negative impact on long-term agility and success, so it needs to be based on a balanced scorecard in both performance and existing perspectives, such as a financial perspective consisting of return on investment (ROI), profit margin, and growth rate revenue, customer perspectives, internal business process perspectives, and growth and learning perspectives. This research aimed to test hypotheses, solved problems, and achieve goals.Based on the results of the research and discussions that have been outlined, the measurement of the financial perspective of PT. Anugrah Iyan Pratama Makassar showed excellent performance. This could be seen from ROI, profit margin, and growth in revenue. The measurement from the customer perspective of PT. Anugrah Iyan Pratama Makassar showed good performance. This could be seen from the excellent customer growth rate. Measuring from an internal business perspective that included company innovation and after-sales service showed good company performance because the company has strived to deliver better change in innovation. The evaluation of the performance achieved by PT. Anugrah Iyan Pratama Makassar as a whole was said to be good or satisfactory.

Pengaruh Strategi Pemasaran dan Sales Activities Terhadap Salaes Revenue Pada PT. Agrindo Sumber Harum

This research examines the influence of marketing strategy and sales activities on PT's sales revenue. Agrindo Sumber Harum. In an effort to identify factors that contribute to company revenue growth, this research tries to analyze the role of marketing strategy and sales activities. The research method used was interviews with sales and marketing staff. The data analysis technique in this research uses the Statistical Package for the Social Sciences (SPSS). The research results showed that Marketing Strategy has a significant positive influence on sales revenue. Sales activities have a significant positive influence on sales revenue. So, an effective marketing strategy has a big influence on PT's revenue growth. Agrindo Sumber Harum. This strategy includes market segmentation, product promotion, and strong brand management. Additionally, well-coordinated sales activities also play an important role in increasing sales revenue. Quality sales training, good customer relationship management, and a deep understanding of the company's products are key factors in increasing sales. This research provides important insights for PT management. Agrindo Sumber Harum and similar companies. By better understanding the impact of marketing strategies and sales activities, companies can optimize their efforts to achieve sustainable revenue growth. In addition, this research also encourages companies to continue to develop and adapt their marketing strategies and sales activities according to changing market dynamics.

ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE KUPANG CITY REGIONAL GOVERNMENT

Purpose: The implementation of regional government is based on the principle of regional autonomy. The implementation of local government is also marked by the change in the system from centralization to decentralization which is directed at accelerating the realization of the welfare of the Indonesian people. Therefore, each region is required to be more independent in managing and managing its government affairs, including in managing regional finances. One of the vital cycles in regional financial management is reporting carried out at the end of each accounting period, in the form of local government financial reports (LKPD). LKPD can be used as a means of conducting performance analysis so that it can increase the role of financial reports themselves. Therefore, the author will conduct more in-depth research to determine the performance of the Kupang City Regional Government over the last 5 years.
 Design/methodology/approach: This research uses a quantitative descriptive approach. The data collection method will be carried out with documentation. The data is a Budget Realization Report contained in the BPK Audit Results Report for 2018-2022.
 Findings: The data is then analyzed using financial ratio analysis in the form of regional financial independence ratios, regional financial dependence ratios, degree of decentralization ratios, ratios of effectiveness of regional original income, ratios of regional financial efficiency, harmony ratios and growth ratios. The results of the study stated that the role of the central government was more dominant in financing the administration of the Kupang City regional government, the financial dependence of the local government on the center in the form of transfer income during the last 5 years was very high, the percentage of local original income was less when compared to the total income, the effectiveness of regional original income during The last 5 years have been quite effective. local governments need quite large funds and even increase yearly as long as they finance government operations, but capital expenditures are decreasing yearly. On the other hand, revenue growth from 2018 to 2022 tends to decrease, while the growth in operating expenditures and capital expenditures has fluctuated over the past 5 years. Therefore, the Regional Government of Kupang City is expected to maximize the revenue potential in the region. This is to reduce the dominance of the central government in financing the implementation of the Kupang City Regional Government.
 Paper type: Research Paper