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Underground Economy (UGE) Terhadap Kehilangan Potensi Pajak di Indonesia Susilo, Yuvensius Sri; Kumowal, Fabritio Paulus; Herawan, Jonathan Ersten
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.4815

Abstract

This study aims to determine the amount of loss of tax revenues experienced by Indonesia due to underground economic activities. Using secondary time series data from Q-1 2010 to Q-4 2022 with an analytical method that uses a monetary approach, namely the regression equation for the demand for currency with the Error Correction Models (ECM) model. In the classical assumption test conducted, the data in this study were normally distributed in the normality test, there was no multicollinearity, no heteroscedasticity, and no autocorrelation. The hypothesis of this study is that there is an allegation that the variables GDP, interest rates, financial innovation, bank developments, and tax burdens affect the demand for currency in society. The results of this study are that the GDP, interest rate, and tax burden variables have a significant effect on the demand for currency with an average assessment of the underground economy (UGE) activity variable reaching IDR 79,936 billion and the value of tax losses experienced by the state amounting to IDR 16,776 billion every year.
Variabel Yang Memengaruhi Keberhasilan Wirausaha Pemula Di DIY Ariani, Dorothea Wahyu; Susilo, Yuvensius Sri; Herawan, Jonathan Ersten
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.1578

Abstract

This study aims to conduct a study of novice entrepreneurs in Yogyakarta. This study analyzes the amount of capital, the number of employees, the length of time running the business, the age of the entrepreneur, education (graduated from bachelor's degree or high school), and whether the business is a legal entity or not. This study used 335 novice entrepreneurs who filled out a questionnaire followed by in-depth interviews with ten willing novice entrepreneurs. Focus group discussions were also conducted with related sources. The analytical tools used in this research are descriptive analysis and ordinary least squares (OLS). The results showed that the amount of capital and the number of employees affected sales or business income, but the variables of business length, entrepreneurial age, and level of education had no significant effect on sales or business income. In general, the results of this study indicate that there are still various problems in running a business, especially regarding the problem of product marketing and social capital owned by novice entrepreneurs in Yogyakarta.
Study on Indonesia Crude Palm Oil Exports to Six Main Destination Countries 2000-2021 Jenflower, Maria; Susilo, Yuvensius Sri; Herawan, Jonathan Ersten
KINERJA Vol. 28 No. 2 (2024): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v28i2.7842

Abstract

This study aims to assess the impact and factors influencing Indonesian CPO exports to six main destination countries from 2000 to 2021. The variables analyzed include real GDP per capita in the destination countries, inflation rates in these countries, and international CPO prices over the same period. The analysis employs a Random Effect Model (REM) processed using Eviews-10. The urgency of this study is to evaluate the circumstances of the EU's deforestation law by examining the contribution of Indonesian CPO exports. The results indicate that real GDP per capita, inflation, and international CPO prices significantly affect the export value of CPO to these six countries during 2000-2021.  
Indonesia Crowdfunding Cooperatives (IC Coop): Inisiatif Integrasi Koperasi Bagi Pemulihan Ekonomi Nasional Secara Kolektif Herawan, Jonathan Ersten; Susilo, Yuvensius Sri; Putranto, Laurensius Farel Dwi
Jurnal Maksipreneur Vol 14 No 1 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i1.1958

Abstract

One of the characteristics of the Indonesian nation is cooperation one of the differentiating factors that play an important role in the resilience of the national economy which is based on unity and diversity (Pancasila) to continue to grow. Economic recovery and an increase in the growth trend of cooperatives are signals and momentum for utilizing cooperatives as an alternative route for national economic recovery. The background of this paper aims to map the potential and obstacles faced by cooperatives to support national economic recovery and offer applicable recommendations for policymakers in economic recovery schemes that are more inclusive and adaptive to dynamics using qualitative descriptive methods and literature study. This research provides recommendations on an applied basis, which is the establishment of a centralized authority that handles cooperatives in an integrated cooperative called Indonesia Crowdfunding Cooperatives (IC Coop) to integrate the development of the national cooperative system starting from the licensing (legal), operation (operation), supervision (supervision) stages, mentoring, and upgrading cooperatives in supporting the national economy based on Sapta Tantra by becoming a cooperative as an integrated community for an integrated economy.
Study usage expansion of quick response (QR) cross border In Yogyakarta Susilo, Y Sri; Herawan, Jonathan Ersten; Dwi Putranto, Laurensius Farel
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.224

Abstract

This study aims to provide policy recommendations that will be taken into consideration by stakeholders in Yogyakarta in an effort to accelerate the use of Quick Responses (QR) cross border by tourist from Malaysia in Yogyakarta, both in the short and long term. This study guided by a several plan which consist of 4 policy recommendations such as tax refunds for hotel service transactions, free entry for cultural heritage sites, tourism triangle future network, and QR cross border redesign. This study also hinted at the technical description, potential and limitations of each policy and concluded that the this plan is a potential alternative policy to take advantage of the economic momentum from Malaysian tourist visits in Yogyakarta to support Yogyakarta economic development in the long term.
Study on Indonesia Crude Palm Oil Exports to Six Main Destination Countries 2000-2021 Jenflower, Maria; Susilo, Yuvensius Sri; Herawan, Jonathan Ersten
KINERJA Vol. 28 No. 2 (2024): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v28i2.7842

Abstract

This study aims to assess the impact and factors influencing Indonesian CPO exports to six main destination countries from 2000 to 2021. The variables analyzed include real GDP per capita in the destination countries, inflation rates in these countries, and international CPO prices over the same period. The analysis employs a Random Effect Model (REM) processed using Eviews-10. The urgency of this study is to evaluate the circumstances of the EU's deforestation law by examining the contribution of Indonesian CPO exports. The results indicate that real GDP per capita, inflation, and international CPO prices significantly affect the export value of CPO to these six countries during 2000-2021.