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The Effect of Financial Performance and Exchange Rate on Stock Return Hidayat, Muhammad Rasyid; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p32-38

Abstract

This study aims to determine how the current ratio and the exchange rate can affect stock returns. This study uses an associative quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange in the category of manufacturing companies in the consumer goods industry sector, food and beverage sub-sector taken from 2016-2020 as many as 32 companies. The sampling technique in this research is purposive sampling. The results of this study state that the current ratio does not affect stock returns, but the exchange rate affects stock returns.
Meningkatkan Minat Anak Dalam Mengelola Uang Saku Saat New Normal Melalui Kreasi Unik Dari Botol Plastik Hidayat, Surga Fariyanto; Kusmawati, Reva; Yuliyanti, Neng Yayu; Dermawan, Deni; Nursyirwan, Vivi Iswanti
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 2 (2021): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelaksanaan pengabdian masyarakat dalam kegiatan ini adalah meningkatkan minat anak dalam mengelola uang saku saat new normal melalui kreasi unik dari botol plastik. Sasaran dari kegiatan ini adalah anak-anak usia 9-15 tahun di lingkungan universitas pamulang. Program pengabdian ini dilaksanakan pada tanggal 10 Oktober 2021 yang bertempat di TPQ Robyatul Adawiyah, Jl. Mede III No. 13, RT. 05 RW. 04, Kelurahan Pamulang Barat, Kecamatan Pamulang, Kota Tangerang Selatan, Banten. Terdapat potensi untuk memanfaatkan sampah plastik menjadi suatu kreasi unik dan menarik untuk anak-anak dengan cara membuat celengan dari botol bekas air mineral menjadi metode pembelajaran bagi anak agar mulai secara bertahap dapat meningkatkan minat anak dalam mengelola uang saku, serta  dalam rangka mengelola sampah plastik dengan baik sehingga plastik benar-benar mendukung kehidupan kita. Tidak hanya ketika kita gunakan namun juga setelah kita gunakan. Hasil pengabdian ini menunjukkan bahwa peserta sangat antusias dalam mengikuti pelatihan agar dapat mengelola uang saku mereka dengan baik. Untuk kegiatan pengabdian berikutnya diharapkan dapat memberikan pelatihan yang berkelanjutan untuk meningkatkan kemampuan anak usia dini dalam mengelola uang saku mereka. Kata Kunci: anak-anak, kreasi, botol plastik
GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta? Hasan, Diana; Nuraeni, Nuraeni; Nursyirwan, Vivi Iswanti; Tantri, Mitsalina; Kinasih, Dini Hadiati Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.778

Abstract

The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.
INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY Nursyirwan, Vivi Iswanti; Purwana, Dedi; Suhud, Usep; Harahap, Irwan Leo Putra; Ardaninggar, Sasmita Sari; Diana, Diana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.781

Abstract

Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.
The Influence of Understanding Tax Regulations, Taxpayer Awareness, and Digitalization of Tax Services on Individual Taxpayer Compliance Kahar, Aulia Dianty; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p46-63

Abstract

Respondents in this research were accounting students majoring in taxation at the Faculty of Economics and Business, Pamulang University. They were selected because they have received formal education related to taxation and are considered to possess adequate foundational knowledge to understand tax obligations. Primary data were collected using a structured questionnaire distributed to participants who met the sampling criteria. The purposive sampling technique was applied, resulting in a total sample size of 237 respondents. The variables used in this study consist of Understanding of Tax Regulations (X1), Taxpayer Awareness (X2), and Digitalization of Tax Services (X3) as independent variables, while Individual Taxpayer Compliance (Y) serves as the dependent variable. Before conducting hypothesis testing, the research instrument underwent validity and reliability assessments to ensure that all indicators were appropriate and consistent. The results confirmed that the instrument met the required standards, indicating that it was suitable for further analysis. The findings of this study show that Understanding of Tax Regulations has a positive and significant effect on Individual Taxpayer Compliance. This suggests that individuals with better knowledge of tax rules are more capable of fulfilling their obligations correctly. Taxpayer Awareness also demonstrates a positive and significant influence, indicating that individuals who understand the importance of taxes tend to comply more willingly. Furthermore, the Digitalization of Tax Services contributes positively by simplifying administrative processes and increasing accessibility. Overall, all three variables significantly enhance taxpayer compliance.