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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economic Reviews Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SISTEMIK : Jurnal Ilmiah Nasional Bidang Ilmu Teknik
Tiar Lina Situngkir
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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PENGARUH JANGKA PENDEK DAN JANGKA PANJANG VARIABEL SUKU BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DENGAN PENDEKATAN ERROR CORRECTION MODEL Tiar Lina Situngkir
SISTEMIK (Jurnal Nasional Ilmu Teknik) Vol 7 No 2 (2019): Sistemik (Jurnal Ilmiah Nasional Bidang Ilmu Teknik)
Publisher : Sekolah Tinggi Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53580/sistemik.v7i2.26

Abstract

AbstrakPasar Saham dapat dianggap sebagai salah satu lembaga keuangan yang paling penting sehingga stabilitas pasar saham menjadi penting untuk dipelajari termasuk variabel makroekonomi seperti suku bunga.Tujuan dari penelitian ini adalah untuk menganalisis apakah tingkat suku bunga, memiliki pengaruh signifikan terhadap Indeks Saham Gabungan. Metodologi analisis penelitian ini adalah Kesalahan Model Koreksi.Hasil penelitian menemukan bahwa dalam jangka pendek suku bunga memiliki dampak positif dan signifikan terhadap Indeks Harga Saham Gabungan Indonesia sedangkan dalam jangka panjang tidak memiliki dampak signifikan. Penelitian ini hanya mencakup periode 2006-2016.Kata kunci : Suku bunga, IHSG, Error Correction ModelAbstractThe Stock Market can be considered as one of the most important financial institutions so that the stability of the stock market is important to study including macroeconomic variables such as interest rates. The purpose of this study is to analyze whether the interest rate, has a significant influence on the Composite Stock Index. The methodology of this research analysis is the Error Correction Model. The results of the study found that in the short term interest rates have a positive and significant impact on the Indonesian Composite Stock Price Index while in the long run it has no significant impact. This research only covers the period 2006-2016.Keywords :Tribe, IHSG, Error Correction Model
Analisis Biaya Produksi dengan Metode Full Costing UMKM Bakso Sido Mandiri Hanifah Silih Maulida; Indri Fitria Sari; Khalisa Radhia Tedjawati; Muhammad Ridho Rahman; Xaveriana, Fransiska; Intan Maulidhia; Tiar Lina Situngkir
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2156

Abstract

Analysis for Micro, Small and Medium Enterprises or MSME meatballs using the Full Costing method aims to provide a comprehensive picture of efficiency and cost effectiveness in meatball production. This study was conducted by identifying the cost components involved, ranging from raw materials, labor, to overhead costs such as rent and utilities. This data was collected through interviews with MSME meatballs that were the objects of the study. The results of the analysis show that the application of the Full Costing method can help MSME in determining the right selling price and optimizing cost efficiency.
Pengaruh PBB dan BPHTB terhadap Pendapatan Asli Daerah (PAD) dengan Metode Systematic Literature Review (SLR) Tiar Lina Situngkir; Nafisah Dwi Yuliarida; Siti Nurazizah; Nadira Aisha Amidia; Nurmala Dewi Rahmawati; Muhammad Rama Rizaldi; Priambudi; Qobus Rayhaan Al Awaludin; Alvito Auliansyah; Tegar Dwi Fajriatama
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.291

Abstract

When using the Systematic Literature Review (SLR) technique, the research objective is to examine the impact of PBB and BPHTB on PAD. This research identifies, assesses, and synthesizes previous relevant works bringing together many sources in Sprott-approved journals on this topic. The results of this research show that, although at different levels, PBB and BPHTB make significant contributions to PAD in various regions in Indonesia. Increasing revenue from the PBB and BPHTB sectors is one strategy to increase PAD. However, a number of regions still experience difficulties in maximizing revenue from these two tax categories, including low effectiveness and PAD contributions which are in the low to medium range. In addition, this research found that PBB has a significant and beneficial influence on regional economic growth, although the impact of  BPHTB on this cannot yet be determined. The overall results of this research highlight the important role of PBB and BPHTB in increasing PAD and regional economic growth, so it is important for local governments to maximize management and increase revenue from these two types of taxes.
Systematic Literature Review (SLR): Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Terhadap PPH Badan yang Terutang pada Perusahaan Tiar Lina Situngkir; Salma Nurhasanah; Rahma Dini Aulia; Najwa Khoerunnisa; Rizka Dwi Syaharani; Sinta Apriyani; Nurul Aulia; Desi Jaelani; Dessy Herdiana; Muhammad Daffa Jauza Fikri
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.332

Abstract

The aim of this research is to analyze fiscal reconciliation of commercial financial reports against corporate income tax that businesses must pay, as determined by the systematic literature review (SLR) approach. determining the amount of income tax due following fiscal adjustments and determining whether the recorded income or costs match the relevant tax measures. In order to explain this issue, this research gathers, evaluates, and synthesizes pertinent prior work from a variety of approved journals, including Sprott, Google Scholar, and Pop. Systematic Literature Review (SLR) is the research methodology employed in this study. Fifteen reviews of the literature address the research subject for 2019 and 2024. According to the study's findings, every organization prepares fiscal reconciliation and commercial financial reports with the same inconsistencies. Thus, there are disparities in the calculation of corporation tax payable as well.
Pengaruh Relative Advantage dan Compatibility Terhadap Adopsi Qris pada Usaha Mikro dan Kecil Kabupaten Karawang Abdul Yusuf; Tiar Lina Situngkir; Rabhi Fathan; Ridho Fadilah Yuslen
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5444

Abstract

This research uses quantitative methods with descriptive and verification approaches. The population in this research is Karawang Regency Micro and Small Bussines. Based on Isaac and Michael's calculations, the sample for this study was 383 respondents. The sampling method used in this research is simple random sampling. This research uses range-of-scale analysis techniques and SEM-PLS with Smart PLS and Microsoft Excel tools. The results of the research show that there is a partial influence of Relative Advantage and Compatibility on Adoption, namely 31.7% and 29%.
Co-Authors Abdul Yusuf Alvito Auliansyah Desi Jaelani Dessy Herdiana Hanifah Silih Maulida Indri Fitria Sari Intan Maulidhia Khalisa Radhia Tedjawati Miftah Jiwa Nawwar Fauzan Muhammad Daffa Jauza Fikri Muhammad Rama Rizaldi Muhammad Ridho Rahman Nadira Aisha Amidia Nafisah Dwi Yuliarida Najwa Khoerunnisa Nurmala Dewi Rahmawati Nurul Aulia Priambudi Qobus Rayhaan Al Awaludin Rabhi Fathan Rahma Dini Aulia Ridho Fadilah Yuslen Rizka Dwi Syaharani Salma Nurhasanah Sinta Apriyani Siti Nurazizah Tegar Dwi Fajriatama Xaveriana, Fransiska