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All Journal Jurnal Akuntansi dan Bisnis Muria Jurnal Layanan Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Nurul Herawati
Universitas Trunojoyo Madura
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Makro Ekonomi dan Return Saham: Suatu Telaah Pustaka di Indonesia Nurul Herawati; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.408 KB) | DOI: 10.20961/jab.v19i1.288

Abstract

This article aims to examine research related to macroeconomic variables that affect stock returns in Indonesia. The study was mapped from 25 research articles published in 20 nationally accredited scientific journals over a 18-year period. The research method used "charting the field" and "analyzing the community-citation." The field mapping results showed 4 classifications of macroeconomic variables: A. general economic conditions (economic growth, industrial production index, output, gross domestic product, and foreign exchange reserves); B. interest rates and monetary policy (interest rate, amount of money supply, government bond yield, and SBI discount rate); C. price level (inflation, world oil prices, changes in gold and silver prices); and D. international activities (exchange rate, global financial crisis, and federal fund rate). The dominating macroeconomic variables are exchange rate (76%), inflation (72%), interest rate (64%), world oil prices (20%), and money supply (16%). The results of the community mapping showed that 55% of the journals have received citations and there are 52% of the writing teams who have received citations. Artikel ini bertujuan menelaah penelitian variabel makroekonomi yang memengaruhi return saham di Indonesia. Metode penelitian menggunakan “charting the field” dan “analyzing the community—citation.” Telaah didasarkan pada 25 artikel yang terpublikasi di 20 jurnal ilmiah terakreditasi nasional selama 18 tahun. Hasil pemetaan area menunjukkan empat klasifikasi variabel makroekonomi: A. kondisi ekonomi umum (pertumbuhan ekonomi, indeks produksi industri, output, produk domestik bruto, dan cadangan devisa); B. tingkat bunga dan kebijakan moneter (suku bunga, jumlah uang beredar, yield obligasi pemerintah, dan tingkat diskonto SBI); C. tingkat harga (inflasi, harga minyak dunia, perubahan harga emas, dan perak); dan D. aktivitas internasional (nilai tukar, krisis finansial global, dan federal fund rate). Variabel makroekonomi yang mendominasi adalah exchange rate (76%), inflasi (72%), interest rate (64%), harga minyak dunia (20%), dan jumlah uang beredar (16%). Hasil pemetaan komunitas menunjukkan 55% jurnal dan 52% tim penulis artikel telah mendapatkan sitasi.
Tata Kelola Keuangan Sederhana pada UMKM di Desa Jatisobo, Polokarto Widi Hariyanti; Titiek Puji Astuti; Yunus Harjito; Nurul Herawati
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6893

Abstract

The process of managing and recording financial transactions requires special attention for financial managers. Every transaction activity needs to be recorded properly because it is information used by financial managers to prepare financial reports. The purpose of this community service activity is to increase knowledge in good financial recording practices to managers of UMKM in a simple way to improve their ability to manage and compile financial reports of their business units. The benefit of this community service activity is to train UMKM managers to be able to manage their business finances. The training was carried out because previously the UMKM managers in Jatisobo Village, Polokarto District, Sukoharjo Regency did not know and understand well how to manage and compile financial reports for their business units. This training activity can also encourage the development of UMKM that can support the improvement of the regional economy.
PEMUNGUTAN PAJAK AMERIKA PADA YOUTUBER INDONESIA BERDASARKAN PERATURAN U.S. INTERNAL REVENUE CODE CHAPTER 3 Nurul Lailia Khasanah; Nurul Herawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5788

Abstract

The purpose of this study is to examine the implementation of income tax collection for Youtubers based on U.S. Regulations – Internal Revenue Code Chapter 3, explores the compliance of Indonesian Youtubers to pay taxes under U.S. Regulations, and reviews the readiness of Youtubers to pay income tax that applies in Indonesia with regulations that are almost the same as U.S. regulations. A qualitative method with a descriptive approach is used in this study. There were two Youtubers as informants. Youtuber informants are those who have become Youtube Program Partners (YPP) and have received American tax deductions. The results are that Google is obliged to collect tax data from all Youtubers who are outside the United States, regardless of whether Youtubers earn income from United States viewers or not. Tax deductions are done automatically, making Youtubers unable to avoid tax deductions given by America. In contrast to the tax deductions made by the American Government, some Indonesian Youtubers still do not understand or know the income tax that applies in Indonesia. In addition, several other Youtubers take advantage of the imperfect tax regulations in Indonesia, to commit tax evasion consciously.
Co-Authors Bandi Bandi Harjito, Yunus Nurul Lailia Khasanah Titiek Puji Astuti Widi Hariyanti