Berdasarkan hasil observasi selama ini ke lokasi mitra, tim Pengabdian Kepada Masyarakat Untar menemukan bahwa PT Samjin perlu melakukan kewajiban perpajakannya. Berkaitan dengan perhitungan, pelaporan dan pembayaran pajak PPh Pasal 23 PT... more
Berdasarkan hasil observasi selama ini ke lokasi mitra, tim Pengabdian Kepada Masyarakat Untar menemukan bahwa PT Samjin perlu melakukan kewajiban perpajakannya. Berkaitan dengan perhitungan, pelaporan dan pembayaran pajak PPh Pasal 23 PT Samjin ini maka Tim Pengabdian Kepada Masyarakat Universitas Pelita Bangsa mengusulkan untuk melakukan pelatihan yang berkaitan dengan Perhitungan, Penyetoran dan Pelaporan PPh Pasal 23 dan perusahaan setuju untuk menerima usul dari Tim Pengabdian Kepada Masyarakat Universitas Pelita Bangsa. Pelatihan dilakukan selama 3 kali pertemuan. Setiap pertemuan berlangsung kurang lebih 2-3 jam. Pelatihan dilakukan pada tanggal 15, 22 dan 29 Mei 2023 dengan menggunakan platform daring. Pelatihan berlangsung dengan baik secara keseluruhan walaupun mungkin ada sedikit kendala di pemahaman materi oleh peserta pelatihan. Tim pengabdian membuka kesempatan untuk bertanya lebih lanjut mengenai akuntansi perpajakan di kemudian hari apabila dirasakan diperlukan.
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Market crashes pose significant risks to the stability and performance of financial markets, making the development of an early warning system crucial. This study utilizes exchange rate volatility and investor sentiment to predict market... more
Market crashes pose significant risks to the stability and performance of financial markets, making the development of an early warning system crucial. This study utilizes exchange rate volatility and investor sentiment to predict market crashes. While several studies have examined factors affecting market crashes in developing countries. This study aims to develop an early warning system for investors to minimize investment risk using Exchange Rate Volatility and Investor Sentiment. The study focused on seven countries: Indonesia, Malaysia, Singapore, the Philippines, Thailand, Vietnam, and Mongolia. The stock exchanges examined included Jakarta Stock Exchange Composite, FTSE Malaysia KLCI, FTSE Singapore, SET Index, PSEi, HNX/HNXI, and MNE Top 20/MNETOP20. The analysis involved assessing early warning systems to provide valuable supplementary information for decision making and evaluating market vulnerabilities. The logistic regression equation was utilized to model market crashes...
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This study aims to analyze the effect of the Global Sharia Stock Exchange on the Indonesia Sharia Stock Price Index in Indonesia Stock Exchange for the study period of 2016 to 2018. On 31 December 2015, the ASEAN Economic Community began... more
This study aims to analyze the effect of the Global Sharia Stock Exchange on the Indonesia Sharia Stock Price Index in Indonesia Stock Exchange for the study period of 2016 to 2018. On 31 December 2015, the ASEAN Economic Community began to be implemented, then resulting in a free flow of goods, services, and investments, so this study took samples starting in 2016. Dependent variables used are the Indonesia Sharia Stock Index, while the independent variables are Dubai Financial Market General Index (DFMGI), European Dow Jones Islamic Market Index, (DJIEU), Dow Jones Islamic Market Index 25 USD (Malaysia) and Tadawull All Share Index (Saudi Arabia). While the independent variable used is the Indonesia Sharia stock index (ISSI). The data used are monthly stock index data from all sharia stock indexes in Indonesia, Malaysia, the US, Japan, Dubai, and Saudi Arabia from 2016 to 2018. This research was processed using Eviews 10. The results of this study indicate that partially Dubai Fin...
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Companies facing the risk of fluctuations in foreign exchange rates can hedge with derivative instruments such as forward, future, swap and option contracts. The purpose of this study is to determine the effect of exchange rates, firm... more
Companies facing the risk of fluctuations in foreign exchange rates can hedge with derivative instruments such as forward, future, swap and option contracts. The purpose of this study is to determine the effect of exchange rates, firm size, leverage and liquidity on hedging decision making using derivative instruments at state-owned banks listed on the Indonesia Stock Exchange for the period of 2016-2018. The method of determining the sample using purpose sampling technique and obtained 12 samples that meet the criteria and 144 firm-quarter observation. The analysis technique used is regression panel logistics. Based on research results obtained, that if the size of the company increases, the potential for hedging decisions through derivative instruments also increases. As for the level of leverage increases, the potential for hedging decisions through derivative instruments decreases. And if the level of liquidity increases, the potential for hedging decisions through derivative in...
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Rendahnya minat investasi saham di kalangan masyarakat merupakan dampak dari rendahnya tingkat pemahaman masyarakat mengenai investasi saham. Rendahnya tingkat pemahaman dapat diatasi oleh dengan meningkatkan kegiatan kegiatan pengabdian... more
Rendahnya minat investasi saham di kalangan masyarakat merupakan dampak dari rendahnya tingkat pemahaman masyarakat mengenai investasi saham. Rendahnya tingkat pemahaman dapat diatasi oleh dengan meningkatkan kegiatan kegiatan pengabdian mengenai pelatihan investasi saham. Pelatihan investasi saham ini diharapkan dapat meningkatkan pemahaman yang selanjutnya akan menimbulkan minat untuk berinvestasi. Berdasarkan pembahasan dapat disimpulkan bahwa Universitas Pelita Bangsa memiliki wadah untuk memotivasi masyarakat mengenai peningkatan minat investasi saham yang dimulai dari pembuatan rekening saham sampai praktek investasi saham. Kata kunci: investasi, saham, literasi
The main goal of a company is not to make profit, but to cash. One of the main indicators in generating cash is to maximize the value of the company's shares as a form of giving satisfaction to the company's shareholders. In an... more
The main goal of a company is not to make profit, but to cash. One of the main indicators in generating cash is to maximize the value of the company's shares as a form of giving satisfaction to the company's shareholders. In an effort to achieve this, the company will try to increase cash flow and profits to be obtained. This research is a quantitative and causal associative study that measures the effect of EVA and MVA on stock price returns using panel data regression analysis. The sample in this study is 4 (four) cement companies that have gone public with a time period of 9 (nine) years from 2010 to 2018. The results of this study indicate that the effect of EVA and MVA on stock returns is 11.7% while 88, The remaining 3% is influenced by other variables not mentioned in the model. Based on partial tests, EVA has a negative and not significant effect on stock returns. While MVA has a positive and not significant effect on stock returns.
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The examination of stock prices movements after implementing ASEAN Economic Community in Indonesia Stock Exchange had been evaluated in this research. The data were collected before and after ASEAN Economic Community during period July... more
The examination of stock prices movements after implementing ASEAN Economic Community in Indonesia Stock Exchange had been evaluated in this research. The data were collected before and after ASEAN Economic Community during period July 2015 to June 2016. Samples were divided into several sectors such as infrastructure, utility and transportation; consumption goods; chemical industry; industry; finance; trade, service, and transportation; mining; agriculture; and real estate and property. Paired sample T-Test was used as analysis tool and showed a significant movement in the stock prices between both periods due to the ASEAN Economic Community applied on all sectors.
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In making investment decisions on the Indonesian Stock Exchange, this study evaluates the relationship between personality traits and individual investor activity bias. This research uses a questionnaire obtained from Indonesia's 205... more
In making investment decisions on the Indonesian Stock Exchange, this study evaluates the relationship between personality traits and individual investor activity bias. This research uses a questionnaire obtained from Indonesia's 205 individual investors. Modelling of structural equations (SEM) is used to analyse the impact of personality characteristics on component behaviour bias. This finding indicates that the traits of neuroticism, extraversion, and openness are strongly related to the different biased behaviours of individual investors on the Indonesian Stock Exchange. This analysis offers evidence that a relationship exists.
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This study examines the effect of macroeconomics on Jakarta Islamic Index. Inflation, Interest Rate, exchange rate, and gross domestic product as a macroeconomics variable. Data of inflation, interest rate, and gross domestic product were... more
This study examines the effect of macroeconomics on Jakarta Islamic Index. Inflation, Interest Rate, exchange rate, and gross domestic product as a macroeconomics variable. Data of inflation, interest rate, and gross domestic product were collected from period during 2013- 2016. Regression analysis was conducted to examine the effect of macroeconomics on Jakarta Islamic Index. Simultaneously, the results showed that there was effect of macroeconomics on Jakarta Islamic Index. But partially, there was no effect of macroeconomics on Jakarta Islamic Index.
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This study aims to examine the effect of global sharia stock exchanges (America, Saudi Arabia, Bahrain, and Kuwait) on regional sharia stock exchanges (Indonesia). This study is a quantitative research in which the research sample taken... more
This study aims to examine the effect of global sharia stock exchanges (America, Saudi Arabia, Bahrain, and Kuwait) on regional sharia stock exchanges (Indonesia). This study is a quantitative research in which the research sample taken from Indonesian stock market (Jakarta Islamic Index), American stock exchange (Dow Jones Islamic Industrial Average), Middle-Eastern stock (Tadawul All Share, Bahrain All Share, and Premier Market-Market Cap Weighted PR). The data analysis method used is linear regression analysis and the data is processed using Eviews 10 software. The data period used in this study is one year (2018) using the weekly data period. Overall Linear Regression test results using Eviews 10 software shows that the Bahrain All Share (BAX) has a positive and significant effect on the Jakarta Islamic Index (JII), while the Dow Jones Industrial Average (DJIA), Tadawul All Share (TASI), Premier Market-Market Cap Weighted PR (BKP) has no significant effect on the Jakarta Islamic...
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Tujuan Penelitian ini adalah untuk mengetahui pengaruh bursa saham global terhadap indeks harga saham gabungan di Bursa Efek Indonesia. Bursa saham global yang digunakan dalam penelitian ini adalah Dow Jones Index (DJI), Korea Stock Price... more
Tujuan Penelitian ini adalah untuk mengetahui pengaruh bursa saham global terhadap indeks harga saham gabungan di Bursa Efek Indonesia. Bursa saham global yang digunakan dalam penelitian ini adalah Dow Jones Index (DJI), Korea Stock Price Composite Index (KOSPI), Tokyo Stock Exchange (Nikkei heikin kabuki / Nikkei 225), dan Australian Securities Exchange (ASX). Sampel yang diteliti dalam penelitian ini adalah periode 2015 hingga 2017. Penelitian ini menggunakan regresi linear berganda untuk mengolah data penelitian. Hasil Penelitian ini menunjukkan bahwa Dow Jones Index (DJI), Korea Stock Price Composite Index (KOSPI), Tokyo Stock Exchange (Nikkei heikin kabuki / Nikkei 225), dan Australian Securities Exchange (ASX) secara parsial berpengaruh terhadap Indek Harga Saham Gabungan diIndonesia. Dow Jones Index (DJI), Korea Stock Price Composite Index (KOSPI), dan Australian Securities Exchange (ASX) berpengaruh signifikan pada tingkat signifikansi 0.000 sedangkan Tokyo Stock Exchange (N...
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Penelitian ini bertujuan untuk mengetahui pengaruh bursa saham global syariah yang diwakili oleh variabel Dow Jones Islamic Market Index Europe, Dow Jones Islamic Market Index Malaysia, Dubai Financial Market General Index, Tadawul All... more
Penelitian ini bertujuan untuk mengetahui pengaruh bursa saham global syariah yang diwakili oleh variabel Dow Jones Islamic Market Index Europe, Dow Jones Islamic Market Index Malaysia, Dubai Financial Market General Index, Tadawul All Share Index terhadap Jakarta Islamic Index. Penelitian ini menggunakan data sekunder yang berupa data index saham bulanan periode tahun 2015-2017. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis regresi linear. Data diolah dengan menggunakan software eviews. Hasil dari penelitian ini menunjukan bahwa variabel Dow Jones Islamic Market Index Europe secara parsial berpengaruh terhadap Jakarta Islamic Index periode 2015-2017. Sedangkan Dow Jones Islamic Market Index Malaysia, Dubai Financial Market General Index, dan Tadawul All Share Index tidak berpengaruh signifikan terhadap Jakarta Islamic Index periode 2015-2017.
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Penanaman modal asing membantu indonesia dalam melaksanakan pembangunan. Pembiayaan yang berasal dari luar negeri dapat digunakan sebagai tambahan pembiayaan pembangunan di indonesia. Sedangkan pertumbuhan ekonomi dan BI rate adalah... more
Penanaman modal asing membantu indonesia dalam melaksanakan pembangunan. Pembiayaan yang berasal dari luar negeri dapat digunakan sebagai tambahan pembiayaan pembangunan di indonesia. Sedangkan pertumbuhan ekonomi dan BI rate adalah faktor- faktor yang dapat mempengaruhi minat atas investasi asing langsung. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pertumbuhan ekonomi dan bi rate terhadap prosentase kepemilikan pihak asing di indonesia. Variable independent yang ada dalam penelitian ini adalah pertumbuhan ekonomi yang dikeluarkan oleh badan pusat statistik dan BI rate yang ditetapkan oleh bank indonesia, sedangkan variable dependent nya adalah total prosentase kepemilikan asing di indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang merupakan data yang di peroleh dari pihak ketiga. Data yang digunakan yaitu merupakan data time series kurun waktu 7 tahun (2010 – 2017). Penelitian ini menggunakan teknik analisis regresi linear berganda....
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Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan deviden dan capital gain terhadap harga saham. Penelitian ini menggunakan data sekunder. Jumlah sample dalam penelitian ini ada 15 perusahaan LQ45 yang menerbitkan saham dan... more
Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan deviden dan capital gain terhadap harga saham. Penelitian ini menggunakan data sekunder. Jumlah sample dalam penelitian ini ada 15 perusahaan LQ45 yang menerbitkan saham dan membagikan deviden ataupun capital gain berturut-turut pada tahun 2014-2015. Variabel independen yang digunakan dalam penelitian ini adalah Capital gain dan Kebijakan Deviden, sedangkan variable dependen yang digunakan dalam penelitian ini adalah harga saham. Pengujian hipotesis ini menggunakan uji regresi linear data panel dan diolah dengan menggunakan software eviews. Hasil penelitian ini menunjukan bahwa variable kebijakan deviden tidak berpengaruh secara signifikan terhadap harga saham dan variable capital gain berpengaruh secara signifikan terhadap harga saham pada perusahaan LQ45 tahun 2014-2015. This study aims to determine the effect of dividend policy and capital gain on stock prices. This study uses secondary data. The number of samples in th...