UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Mengestimasi Dampak Ekonomi Dari Kasus Pelarian Modal Di Indonesia
Get PDFIndonesia faces a capital flight problem that fluctuates throughout the year, which could further affect the decline in Indonesian economic performance. The aim of the research was to test the relationship of capital flight with economic aspects such as national income, foreign debt, and tax revenues from 1990-2022. The estimates using the Vector Error Correction Model (VECM) model. The VECM estimates show that only the national income variables with a short-term and long-term relationship, the Granger causality test, informs there is no two-way causality relationship, and there is only a one-way causality relationship. The IRF and FEVD tests show that capital escape results in an increase in Indonesian foreign debt even though foreign debts eventually remain well-managed; on the other hand, capital evasion reduces national income and weakens the tax base in Indonesia because capital escapes are also in the form of tax evasion. Governments need to create economic stability to prevent capital evasion and improve tax compliance to avoid the widespread tax avoidance and evasion practices that lower tax revenues
Optimizing ICMS Strategies for E-Commerce in Brazil: Tax Benefits and Profitability Insight
Get PDFThis study aimed to analyze the ICMS in the interstate operations of e-commerce companies, targeting non-taxpayers. The objective was to identify more economically advantageous strategies that would remain compliant with the tax legislation. The economic implications are evident in the use of tax benefits by various states, seeking to attract large companies to their jurisdictions through these incentives. A case study was conducted at a medium-sized company that has experienced significant growth in recent years, driven by both operational expansion and the rise of e-commerce on digital platforms. To carry out this case study, information from the company\u27s tax documents was used, including verification of files and tax ledgers, and calculation of taxes and other reports relevant to the study. The analysis revealed that ICMS has a significant effect on the company\u27s operations, necessitating the implementation of strategies to efficiently and legally reduce the tax burden. To implement these strategies, this study analyzed the tax benefits offered by specific states within the federation to this particular industry segment. By comparing these benefits to the company\u27s operational values, opportunities to reduce the tax burden and increase profitability can be identified. The study demonstrated the potential for substantial cost savings by considering the company\u27s location as the primary focus. These savings could range from 41.9% to 72.5%
Perceptions of Economics Students on Determining Their Intention to Perform Retail Sukuk: Case study Universities in Jambi5.
Get PDFBackground: Students with economic background should ideally have literacy related to the capital market and the products included in it, including sukuk.
Objectives: This study aims to see the effect of accessibility, guarantees, rewards and understanding of sharia on students\u27 interest in buying sukuk, especially in this context retail sukuk.
Novelty: Compared to previous research, this research focuses more on how students in Jambi, especially those majoring in economics and related fields, practicing investment, especially in sukuk.
Research Methodology: This study uses a quantitative approach using the PLS-SEM (Partial Least Square-Structural Equation Modeling) analysis tool. This research involved 598 respondents from students of economics which came from various campuses in Jambi province.
Findings: The results of the study show that all valid variables, convenience, security, ujroh and shariah variables have a 77% influence on student interest as indicated by the value of r square. Sharia latent variable is the variable that has the greatest influence among other variables.
Implication: Based on the research results, the socialization of sharia values in sukuk needs to be encouraged by related parties to increase the active role of students in sharia investment5
The Influence of Financial Ratios on Banking Financial Performance
Get PDFThis research aims to determine the influence of financial ratios on the financial performance of banking institutions. The selected sample is Bank Rakyat Indonesia for the observation period from 2019 to 2022. All financial data was obtained through Bank Rakyat Indonesia\u27s annual reports. This study involves financial ratio variables such as CAR, NPL, BOPO, and LDR, while the financial performance variable utilizes ROA. Multiple linear regression analysis was employed for data analysis in this research, utilizing the SPSS software. The research findings indicate that CAR significantly affects Bank Rakyat Indonesia\u27s ROA. However, the other variables do not demonstrate any significant impact on Bank Rakyat Indonesia\u27s RO
Pengaruh Fintech dan Variabel Makroekonomi terhadap Pertumbuhan Ekonomi di Indonesia pada saat Pandemi Covid-19
Get PDFPada awal tahun 2020 pandemi Covid-19 menjadi penyebab utama krisis ekonomi Indonesia. Financial Technology, dan variabel makroekonomi (Inflasi) merupakan salah satu variabel yang berpengaruh terhadap pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganilisis pengaruh Financial Technology, dan variabel makroekonomi (Inflasi) terhadap Pertumbuhan Ekonomi di Indonesia menggunakan metode Vector Error Corection Model (VECM). Hasil penelitian menunjukkan bahwa pengaruh Financial Technology yang dijelaskah oleh variabel Fintech P2P Lending berpengaruh positif signifikan dan variabel Fintech Payment berpengaruh positif tidak signifikan. Adapun hasil lain variabel Makroekonomi yang dijelaskah oleh variabel Inflasi berpengaruh negatif signifikan terhadap Pertumbuhan Ekonomi di Indonesia
Determinants of Shopee Paylater Usage Decisions with Financial Management Behavior A Moderating Variable
Get PDFIn the era of modern globalization, technology is developing rapidly, marked by the presence of digital-based financial technology in people\u27s lives. This technology, known as financial technology (fintech), presents new innovations in the financial industry in Indonesia in the form of the Paylater feature on the Shopee marketplace. This study uses a quantitative approach with a questionnaire research method with a sample of 155 respondents with all respondents specifically for Shopee Paylater service users in generation Z in DI Yogyakarta who are not yet working. The analysis method used in this study is SEM-PLS with the help of the WarpPLS 7.0 analysis tool. The results of this study indicate that partially, religiosity, income, risk perception, and lifestyle have a significant positive effect on the decision to use Shopee Paylater. Financial Management Behavior does not moderate the partial relationship between religiosity, risk perception and lifestyle on the decision to use Shopee Paylater. While Financial Management Behavior is proven to moderate the relationship between income and the decision to use Shopee Paylater
Dampak Kebijakan Moneter terhadap Fluktuasi Nilai Tukar Studi Kasus: Indonesia dan Amerika
Get PDFPenelitian ini menganalisis dampak kebijakan moneter terhadap fluktuasi nilai tukar di Indonesia dan Amerika Serikat selama 2014–2023. Menggunakan regresi linier berganda data panel, hasil menunjukkan suku bunga berpengaruh positif signifikan, sementara inflasi negatif signifikan. Model Pooled OLS lebih sesuai berdasarkan uji statistik. Penelitian ini menekankan pentingnya kebijakan moneter yang efektif dalam menjaga stabilitas nilai tukar
The Impact of Green Tax Policy, Environmental Awareness and Religiosity on The Intention of Umkm to Adopt Circular Economy Practices Moderated by Monetary Value
Get PDFThis study aims to determine the effect of green tax policy, environmental awareness, religiosity and monetary value on the intention of MSMEs to adopt a circular economy system. The sampling technique used is purposive sampling, with a total of 120 samples determined using the G-power application. The data analysis method in this study uses partial least squares structural equation modeling (SEM-PLS). The results of the analysis show that the variables of green tax policy, religiosity and monetary value are proven to have a significant influence on the intention of MSMEs. However, the religiosity variable shows a negative value, so it is considered that the higher the value of one\u27s religiosity, the lower the intention, while the environmental awareness variable is proven to have no significant influence on the intention of MSMEs. Meanwhile, the monetary value variable proved unable to moderate the green tax policy variable, environmental awareness and religiosity on MSME intentions
Acceleration of the Banking Sector and Economic Growth: Effectiveness of Economic Recovery Strategies Post-Covid-19
Get PDFThe banking sector around the world is under great pressure due to the current state of the Covid-19. This study investigates how Covid-19 impacts systemic risk in the banking sector across all types of banking lines affected by Covid-19. This study found that all banking lines experienced a significant increase in systemic risk among the types of banking that were sampled initially. By using spillover policies, it is also possible to identify institutions that are systemically important. The analysis was performed using Panel Data Regression, SVAR, and FEVD on individual bank data and macroeconomic data. The findings proved that government policies to drive the business cycle and MSME actors in the context of overcoming the impact of Covid-19, have not shown their effectiveness. This is indicated by the negative response of economic growth to the policies that have been issued. On the other hand, the performance of banking financial institutions also contributes to national economic growth. This is indicated by the sensitivity of the bank\u27s internal variables in responding to national economic growth. Likewise, with the response to government policies and macroeconomic conditions. Therefore, there is a need for an acceleration policy in handling the current national economic recovery.Originality/Value: This paper focus on systematic risk in banking during COVID-19, use of advanced econometric techniques, evaluation of government policies, integration of bank performance and macroeconomic growth, and its assessment of policy effectiveness, and its implications for future economic recovery efforts
Optimasi Literasi Keuangan: Mempromosikan Perbankan Syari’ah dan Konvensional melalui Platform Media Sosial
Get PDFKesejahteraan ekonomi untuk individu dan masyarakat, dan partisipasi dalam bidang ekonomi menyatakan, individu dengan pengetahuan keuangan yang lebih tinggi cenderung lebih bijak dalam perilaku keuangannya bila dibandingkan dengan individu yang memiliki pengetahuan keuangan yang lebih rendah. Meskipun perbankan Syari’ah telah hadir sejak lama dan memiliki potensi untuk tumbuh di Indonesia, namun masih banyak masyarakat yang belum memahami sepenuhnya tentang produk dan layanan perbankan Syari’ah. Rendahnya pengetahuan keuangan Syari’ah menjadi salah satu faktor yang mempengaruhi penggunaan dan pemanfaatan jasa keuangan Syari’ah, sehingga pangsa pasar industri keuangan Syari’ah, terutama perbankan Syari’ah, lebih rendah dibandingkan dengan perbankan konvensional. Selain itu, literasi melalui media sosial ini juga tujukan untuk membantu masyarakat untuk lebih memahami perbedaan antara perbankan Syari’ah dan konvensional, sehingga dengan harapan, mereka dapat beralih ke bank Syari’ah. Metode yang akan digunakan dalam pengabdian ini adalah dengan membuat konten literasi perbankan Syari’ah yang dikemas dalam bentuk yang menarik dan mudah dipahami oleh masyarakat, dan selanjutnya dipromosikan melalui media sosial seperti Instagram dan WhatsApp Group untuk memberikan pemahaman yang lebih mendalam mengenai produk dan layanan perbankan. Penyiapan bahan materi dalam akun Instagram ini kami membahas tentang keuangan Syari’ah yang berfokus pada perbankan, lebih tepatnya perbedaan bank Syari’ah dan bank konvensional.