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PENGUJIAN ANOMALI PASAR MONDAY EFFECT, WEEKEND EFFECT, ROGALSKI EFFECT DI BURSA EFEK INDONESIA Ranita Ramadhani; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

ABSTRACT This research aims to investigate anomaly Monday Effect, Weekend Effect, and Rogalski Effect by using stocks in the LQ45 index and in the JII index on 2011, 2012, and 2013. The research use non-parametric statistic test method. The result show that Anomaly Monday Effect does exist in Indonesia Stock Exchange (BEI) whereas Anomaly Weekend Effect does exist partially, that is Friday-Monday and Friday-Thursday. Then, the result of Rogalski Effect find that Rogalski Effect in January only exist in the LQ45 index on 2013 but does not exist in the JII index on 2013 and in the LQ45 and JII index on 2011 and 2012.  Keywords: Market Eficiency, Anomaly Monday Effect, Anomaly Weekend Effect, Anomaly Rogalski Effect
Pendampingan Pengisian SPT Tahunan Bagi Wajib Pajak Orang Pribadi Miswaty Miswaty; Yanzil Azizil Yudaruddin; Dika Karlinda; Ranita Ramadhani; Tutik Yuliani; Amelia Dwi Anita; Eflin Lilis; Suryanti Simbolon
Abdimas Universal Vol. 5 No. 1 (2023): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i1.361

Abstract

Community service (PKM) as a tenant of academic responsibility, especially lecturers in the Accounting Study Program at the Faculty of Economics, Balikpapan University, in order to help individual taxpayers improve their ability to calculate and report taxes online. This PKM also hopes to support government programs in increasing revenue from the tax sector. Individual Taxpayers (WPOP) who have a NPWP do not always understand taxation. It is hoped that this service activity can help and provide understanding to taxpayers about taxation, including their obligations, reporting limits and how to fill out their annual SPT. The taxpayer problem that will be resolved in this activity is that there are many taxpayers in the city of Balikpapan who have not reported their annual SPT because they do not understand how to fill out the SPT. So taxpayers cannot fill in the Annual Income Tax SPT and report it incorrectly or do not report the SPT. The method applied to overcome this taxpayer problem is by providing training through public lectures which are held in collaboration with several lecturers in the accounting study program, Faculty of Economics, Balikpapan University, DJP employees and students who are members of the tax volunteers of the FE Uniba accounting study program. This activity is divided into 2 stages, namely the first session is a public lecture to socialize taxation to training participants and the second session is assistance in filling out the annual SPT. This community service activity is carried out to help WPOP who experience difficulties in filling out their Annual Tax Returns online, either through e-filling or e-form. In community service activities, the participants reached 28 WPOP from various professions. The results of this activity show that the majority of participants agree and strongly agree that this assistance is needed to help them report their Annual Tax Returns and fulfill their tax obligations.