Bina Ekonomi
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PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL
Get PDFIllegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future
PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU
Get PDFThe covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.
Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit
COVID-19, UPAH, DAN PENGANGGURAN: STUDI EMPIRIS DI INDONESIA
Get PDFUnemployment is one of the problems faced by every country, and Indonesia is no exception. The opened unemployment rate during the Covid-19 pandemic increased dramatically compared to the previous year. Many factors affect the increase in the unemployment rate, one of which is wage policy. This study aims to analyze labor conditions in Indonesia before and during Covid-19 and analyze the effect of wages on unemployment before and during the pandemic in Indonesia. The analytical method used, namely the fixed effect model, with panel data for 12 years (2010-2021) in 33 provinces in Indonesia. The results obtained in general are that an increase in wages reduces unemployment, but if wages are increased during the Covid-19 pandemic, it will increase unemployment in Indonesia
BAGAIMANA PERKEMBANGAN KEUNTUNGAN TIDAK NORMAL BUYBACK STOCK PERUSAHAAN BUMN SAAT PANDEMI?
Get PDFPenelitian ini bertujuan menganalisis serta melihat seberapa besar abnormal return saham serta trading volume activity sebelum buyback saham, awal pelaksanaan buyback saham, serta di akhir pelaksanaan buyback saham perusahaan BUMN pada kondisi pandemi Covid-19. Sampel yang digunakan merupakan perusahaan BUMN yang melakukan corporate action berupa buyback stock pada masa Pademi Covid-19. Hasil yang didapat menunjukkan pada periode sebelum pelaksanaan buyback stock, abnormal return masih menunjukkan hasil negatif, namun abnormal return positif terjadi di periode awal pelaksanaan buyback stock pada beberapa perusahaan BUMN, serta bertambah banyak abnormal return positif pada akhir masa pelaksanaan buyback stock perusahaan BUMN, disamping itu pada uji beda yang dilakukan didapatkan hasil bahwa tidak terdapat perbedaan abnormal return dan trading volume activity sebelum dan sesudah buyback saham.
SIMULASI DAMPAK PEMULIHAN SEKTOR PARIWISATA PASCA PANDEMI COVID-19 TERHADAP PEREKONOMIAN BALI
Get PDFDuring the Covid-19 pandemic, Indonesian government prohibited foreign tourist to enter Indonesia. It hit Bali’s economics. As the condition improved, the Ministry of Tourism and Creative Economy (MoTCE) is targeting an increase in number of tourist in Bali. This research among others aims to simulate MoTCE’s target on Bali’s economic output and employment. Data used in this research are Bali’s input output table of 17 industrial origins in 2016, survey of tourist length of stay and expenditure in Bali in 2019, and number of tourist in Bali in 2021. The analysis method employed to achieve the goal is multiplier effect analysis on output and employment. The simulation results show, besides the Accommodation, Food and Drink Provision sector, 3 sectors with the highest impact of percentage increase, both for output and employment, are: (1) the Energy and Waste Processing sector; (2) Agriculture, Forestry, and Fisheries sector; and (3) Wholesale and Retail Trade, Car and Motorcycle Repair sector
IDENTIFIKASI STRUKTUR EKONOMI SEKTORAL DAN REGIONAL SELURUH PROVINSI DI INDONESIA MENGGUNAKAN ANALISIS NETWORK
Get PDFThis study aims to identify key sectors in the economy of all provinces in Indonesia by network analysis using Indonesia\u27s Inter-Regional Input-Output (IRIO) tables. The results of this study show that the most sensitive sector and the sector with the highest ranking in terms of having relationships with other important sectors are the manufacturing industry and its region is dominated by provinces on the island of Java. Furthermore, the sectors with the highest ratings in terms of their ability to influence resources among other sectors are the manufacturing, construction, transportation, and warehousing industries, and financial services and insurance sectors. As well as the results of community detection show that sectors that are in the same province and have close geographical distances tend to interact more often. The results of this study also show that the highest rankings of the sector as a whole are dominated by provinces on the island of Java while the lowest is by the Eastern Part of Indonesia
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK
Get PDFThe tax avoidance practices by companies in Indonesia causes tax revenue targets to be difficult to achieve. This study aims to determine the effect of earning management and transfer pricing on the tax avoidance. The object of research is agricultural sector companies listed on Indonesia Stock Exchange in the 2016-2020 period. The data used is secondary data consisting of 35 financial reports picked using purposive sampling as sample selection method. Data analysis was performed using Common Effect Model-GLS Weights. The test results show that accrual earning management has no significant effect on tax avoidance, real earning management through operating cash-flow and real earning management through overproduction has significant negative effect on tax avoidance. However, real earning management through discretionary expense and transfer pricing has significant positive effect on tax avoidance.
Keywords: tax avoidance, earning management, transfer pricin
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM LQ45 PADA BURSA EFEK INDONESIA TAHUN 2016-2019
Get PDFThe stock price of a company can be used to determine its success. One of the efforts made to increase the cash and capital of a company is to sell securities. Parties who have funds (investors) in making investments certainly want to maximize profits and minimize risk by conducting analysis. To analyze the ups and downs of stock prices there are 2 analytical techniques, namely technical analysis and also fundamental analysis techniques. Researchers discuss the impact of fundamental and macroeconomic factors on stock prices in this article. The study used panel data with multiple linear regression models. Here are 8 independent variables that researchers used in this study, among others, namely debt to equity ratio, return on equity, earnings per share, price earning ratio, return on assets, book value, price to book value, rupiah exchange rate while for dependent variables researchers use stock prices. The researcher obtained the data through a summary of the performance of LQ45 companies contained on the Indonesia Stock Exchange. The study\u27s findings revealed that fundamental factors, such as return on assets and price to book value, had a significant impact on stock prices. Macroeconomic factors also influence the rise and fall of stock prices, and in this study, macroeconomic factors are represented by the rupiah\u27s variable exchange rate (exchange rate) against the dollar
FAKTOR PENENTU TINGKAT PENGANGGURAN USIA PRODUKTIF AWAL PADA MASA PANDEMI COVID-19 DI KECAMATAN SUKAJADI
Get PDFThe Ministry of Manpower stated that the Covid-19 pandemic had a significant impact on labor market conditions in Indonesia. This is due to the increasing number of companies terminating their employees. With this, the unemployment rate increased by 7.35%. One of the factors that can affect the high unemployment rate is the high number of job seekers of 89% which is not matched by the number of jobs as many as 15 million that must be provided by the government. The purpose of this study was to determine what factors can determine the high rate of early productive age unemployment in Sukajadi District, Bandung City. The sample of this study were residents of early productive age located in Sukajadi District, Bandung City. The sampling technique used is purposive sampling. The method used is an exploratory quantitative method by performing regression analysis. The results of this study indicate that the variable level of education of early productive age and health level of early productive age have a significant effect on the unemployment rate of early productive age, while the variable of labor force participation rate of early productive age has no effect on unemployment rate of early productive age
PENDEKATAN INDEKS DAYA SAING DAN PENGARUH SEKTOR PARIWISATA DALAM MENINGKATKAN EKONOMI DAERAH KOTA BATU
Get PDFBatu City has an artificial tourism base, which could be a strategic tourism destination in East Java province. The tourism competitiveness index analysis and the effect of the tourism sector on local generated revenue were also used to analyze the economic growth that has come to Batu City\u27s tourism sector. In studying the effect of the tourism sector on locally generated revenue in Batu City, the research uses the quantitative method with the calculation of the tourism competitiveness index and multiple rectilinear regression. The results obtained by Batu City indicate that tourism competitiveness is already good in the refinement development stage, as indicated by the pillars Safety and Security, Human Resources and Labor Market, Environmental Sustainability, natural resources, Business Environment, Price Competitiveness, and Ground and Port Infrastructure. But in the Health and Hygiene, ICT Readiness, Prioritization of Travel & Tourism, International Openness, and Tourist Service Infrastructure are still in the early stages of development. And the tourism sector, which is related to the tourism competitiveness index, has to have a significant and positive effect on local generated revenue, whereas the room occupancy rate and total population have no significant and negative effect