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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Quantitative Economics Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Samudra Ekonomi dan Bisnis Jurnal Abdi Ilmu Jurnal Mantik JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ekonomi Journal of Research in Social Science and Humanities Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society Jurnal Penelitian Ekonomi Manajemen dan Bisnis Trending: Jurnal Manajemen dan Ekonomi Indonesian Journal of Entrepreneurship & Startups Mount Hope Global Economic Journal Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Ekonomikalia Journal of Economics Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI RECORD Journal of Loyality and Community Development Mesada: Journal of Innovative Research International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Dwita Sakuntala
Universitas Pembangunan Panca Budi
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Training and Assistance in the Use of DJP Applications to Motivate Khairul Imam IT High School Teachers in Preparing Financial Statements and Online Tax Reporting Dhita Adriani Rangkuti; Dwita Sakuntala; Jholant B. L Amelia Br. Sinaga; Yeni Rafita Sihombing; Mila Yulia Herosian; Khomeiny Yunior
RECORD: Journal of Loyality and Community Development Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

The benefits of technology are also increasingly sophisticated and make it easier for educators to carry out all tasks such as using a computer or laptop in preparing reports and learning using visual media, preparing annual reports such as tax payments can also be done online using the online DGT application. Motivation itself is a change in energy within (personal) a person which is indicated by the appearance of feelings and reactions to achieve goals. This training was held to motivate Khairul Imam IT High School teachers to prepare financial and online tax reports. This activity was carried out in June 2024, with as many as 20 people participating in the activity and 6 lecturers who also acted as resource persons.
Implications of Macro Economic Conditions for Banking Effectiveness in Indonesia Ningsih, Nuri Rahayu; Rusdianto, Budi; Siregar, Kardina; Zulfa, Andria; Sakuntala, Dwita
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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Abstract

This research aims to determine banking effectiveness. The variables in this research are Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Economic Growth (GDP), Inflation, and Exchange Rates. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Variance Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. The results of Vector Autoregressive research using a lag 2 basis show that there is a contribution from each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the analysis results, there is a reciprocal relationship between one variable and another variable. Response Function analysis shows that there is a response of other variables to changes in one variable in the short, medium, and long term, and it is known that the stability of the response of all variables is formed in 5 years or long term. Variance Analysis Decomposition shows the existence of variables that have the largest contribution to the variable itself in the short, medium, and long term, such as INF and KURS. Meanwhile, other variables that have the greatest influence on the variable itself and are supported by other variables in the short, medium, and long term are CAR and NPL which are most influenced by the EXCHANGE and GDP.
Macroprudential Instruments to Minimize the Financing Risk of Islamic Commercial Banks in Indonesia Kurniawan S., Amri Darma; Sakuntala, Dwita; Zulfa, Andria; Nasution, Lia Nazliana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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Abstract

Bank Indonesia has established macroprudential policy as one of its strategies within the policy mix, utilizing various instruments to support the intermediation function and manage credit or financing risks. This research aims to investigate the impact of the countercyclical capital buffer, financing to funding ratio, and capital adequacy ratio on the non-performing financing ratio at Islamic commercial banks in Indonesia. The study employs a quantitative approach focusing on 13 Islamic commercial banks registered with the Otoritas Jasa Keuangan (Financial Services Authority). Secondary data covering a 6-month period from 2014 to 2023 is utilized for analysis. The research applies the multiple linear regression model using the Ordinary Least Square method. The simultaneous test (F-test) result indicate that the countercyclical capital Buffer, financing to funding ratio, and capital adequacy ratio collectively exert a significant influence on non performing financing in Islamic commercial banks. According to the partial test results (t-test), only the capital adequacy ratio demonstrates a negative and significant impact on non-performing financing. This implies that an increase in the capital adequacy ratio tends to reduce the non-performing financing ratio. The regression model interpretation suggests that all independent variables have a consistent relationship with the dependent variable. Therefore, an increase in the value of the capital buffer value, financing to funding ratio and capital adequacy ratio concurrently reduce the percentage of non-performing financing at Islamic commercial banks. The coefficient of determination indicates that the independent variables collectively explain 92.11% of the variation in the dependent variable. The remaining 7.89% is attributed to other variables not included in this study.
Analysis of Financial System Stability in Southeast Asia (Indonesia, Singapore and Malaysia) During Covid-19 Raudah, Raudah; Zulfa, Andria; Sakuntala, Dwita
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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Abstract

This research examines the simultaneous influence of maintaining financial system stability through inflation and exchange rates. The research was conducted in three countries, Indonesia, Singapore and Malaysia, and lasted for seventeen months from 2019 to 2020. The method used was the simultaneity method. The research results show in Equation I that interest rates, consumption and exchange rates simultaneously influence inflation, but the money supply does not. Then, the results in Equation II show that Foreign Exchange Reserves and Inflation simultaneously influence the Exchange Rate, but Exports do not influence the Exchange Rate. Therefore, in controlling the financial system, the Central Bank must monitor consumption variables, interest rates and exchange rates to control inflation so that the financial system remains stable, as well as monitor foreign exchange reserves and inflation so that exchange rates in Indonesia, Singapore and Malaysia are maintained.
DAMPAK PERDAGANGAN INTERNASIONAL TERHADAP PERTUMBUHAN EKONOMI: INDONESIA DAN VIETNAM Indah Khairunnisa Sihotang; Nanda Syafira Afriyani; Riska Amaliah; Suhardina, Suhardina; Dwita Sakuntala
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i8.10749

Abstract

This study aims to compare the impact of international trade on the economic growth of Indonesia and Vietnam in the period 2021-2023. The research method used is qualitative with library research, which uses books, journals, and previous research, as sources of information. The results of the research on the impact of international trade on the economic growth of the two countries reflect different challenges and opportunities. Indonesia has successfully capitalized on the momentum of the global recovery to strengthen its trade position, while Vietnam needs to face the challenge of maintaining the stability of trade’s contribution to GDP. These differences highlight the importance of responsive and innovative trade policies in the face of a changing global economic environment.
THE INFLUENCE OF DEFERRED TAX BURDEN, LEVERAGE, AND TAX PLANNING ON EARNINGS MANAGEMENT IN CONSUMER GOODS SECTOR COMPANIES FOR THE PERIOD 2018-2022 Merry; Cheong Shiau Wie; Dwita Sakuntala; Tina Novianti Sitanggang
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.524

Abstract

The purpose of this research is to examine the impact of deferred tax burden, leverage, and tax planning on earnings management in consumer goods sector companies during the period of 2018-2022. The research population consists of 50 consumer goods sector companies listed on the Indonesia Stock Exchange, with a sample size of 19 companies obtained over a five-year period. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the F-test indicate that deferred tax burden, leverage, and tax planning simultaneously influence earnings management. Partially, only two variables have an effect: the deferred tax burden has a positive and significant effect on earnings management, and tax planning has a negative and significant effect on earnings management. The Adjusted R² value of 0.102 indicates that only 10.2% of the variation in earnings management can be explained by deferred tax burden, leverage, and tax planning, while the remaining 89.9% is explained by other variables not examined in this study.
Analisis Kebijakan Pemerintah Menambah Kadar CPO pada BBM Biosolar dalam Upaya Menghemat Devisa Negara Indonesia Sri Indah Siregar; Masitah Khairani; Faisal Aqasah; Willi Ardianto; Dwita Sakuntala
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2025): Februari: Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i1.2082

Abstract

In the implementation of the manufacture of BioSolar or BioDiesel fuel, the government uses a hybrid concept which is by mixing diesel from petroleum with Crude Palm Oil (CPO), this policy is useful in saving the country's foreign exchange where the government reduces the amount of petroleum imports and replaces it with CPO from within the country. Because Indonesia is one of the largest CPO producing countries in the world, through this policy the government can make better use of Indonesia's natural resources. This study uses a qualitative research method with a descriptive approach where researchers observe a phenomenon of increasing levels of palm oil (CPO) in current diesel fuel, namely from B30 to B35.
Mekanisme Lalu Lintas Pembayaran Luar Negeri dalam Kegiatan Ekspor Dea Dellia; Dwi Ananda; Lilis Apriyaningsih; Windi Aulia; Dwita Sakuntala
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4785

Abstract

This study aims to discuss the foreign payment traffic mechanism in export and import activities, which is an important aspect of international trade. In the current context of globalization, trade transactions cannot be carried out only by relying on direct relations between exporters and importers. It requires oversight from multilateral institutions, such as the World Trade Organization (WTO), to ensure smoothness and fairness in such transactions. An effective payment mechanism is essential to ensure that payments are made on time and in accordance with the agreement, thus increasing trust between the parties involved. This research uses a qualitative approach with data collection through literature study, document analysis, and interviews with experts in the field of international trade and banking.
Analysis of Factors Affecting Export and Import Performance Adela Nursafira; Annisa Syafriani; Sabrina Natasya Matondang; Dayu Rizki Nurhamda; Dwita Sakuntala
Indonesian Journal of Entrepreneurship and Startups Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v3i1.13355

Abstract

Exports and imports are essential elements of international trade that influence a country's economic growth. This article aims to analyze in-depth the factors affecting Indonesia's export and import performance between 2020 and 2024. The research method used is descriptive qualitative, with data collection through interviews with business actors, literature studies, and analysis of official documents. Indonesia's exports are influenced by product quality, government policies, global economic conditions, exchange rates, and infrastructure, while imports are related to domestic needs, international prices, government policies, and supporting infrastructure. The decline in exports in 2020 was caused by the impact of the COVID-19 pandemic; however, the export sector began to recover in 2021-2022 due to rising commodity prices. In early 2024, exports declined again due to global price fluctuations, reduced demand from China, and global geopolitical uncertainties. On the import side, despite a decline in May 2024, high demand for raw materials and capital goods remained, particularly in the industrial sector. Indonesia's trade performance shows a complex dynamic, influenced by both domestic and global factors. Therefore, there is a need for export product diversification, strengthening the manufacturing sector, improving international trade cooperation, and innovation in global marketing strategies to make Indonesia more competitive. Additionally, the development of logistics infrastructure and digital transformation should be prioritized to support trade efficiency.
Analysis of the Economic Growth Gap in 2025 (Case Study of Developed Countries Vs Developing Countries) Mhd Akbar; Ridho, Muhammad; Dio Pranata; Alfarizi; Dwita Sakuntala
Indonesian Journal of Entrepreneurship and Startups Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v3i1.13557

Abstract

Economic growth disparities between developed and developing countries in 2025 remain a strategic global issue. This research aims to analyze differences in economic structures, policy stability, and access to technology between developed and developing countries. Using a qualitative descriptive approach, the study utilizes data from international institutions such as the World Bank and IMF, as well as related academic literature. The analysis is conducted comparatively using key indicators such as Gross Domestic Product (GDP), investment levels, and technological access. The results show that international trade between developing countries, such as Indonesia, and developed countries, such as Japan, offers opportunities to accelerate economic growth through technology transfer and foreign investment. However, barriers such as limited infrastructure, technological access, and complex regulations hinder exports. Policies like trade liberalization, export promotion, and improving human resources are needed to strengthen global competitiveness and boost economic growth.
Co-Authors Addnan Nur Nasution Ade Alison Adela Nursafira Adinda Arafah Afiq Yasfa Assaumi Ritonga Afriza Ulfa Ritonga Agustina, Maulidar Alfarizi Amin Hou Andreas Fourtunando Simanjuntak Andria Zulfa Annisa Syafriani Aqil Muhammad Hsb Arsyaf Tampubolon Aryani, Yuli Auliasah, Revina Aurelia, Gabrella Bagus Hermansyah Barus , Muhammad Arif Bernice Erin Buulolo, Elisabet Mariani Catherine Michelle Samsul Chani Dinayu Cheong Shiau Wie Christin Kacaribu Christina Simanjuntak Christine Junita Daryan Muhsin Hadi Batubara Daulay, Nadia Nurhaliza Dayu Rizki Nurhamda Dea Dellia Debora Natalia Hutagalung Devi ana Sinaga Dhita Adriani Rangkuti Dinda, Lidyana Dini, Siti Dio Pranata Ditiya Puspita Dwi Ananda Dwi Anggraini Eka Martyna Theodora Elsa Nurhabibi Erinta Sijabat - Fadillah, Rizka Faisal Aqasah Farhan Kaustari Fadia Farhan Kaustari Fadia Fauzan Pratama, Muhammad Febti Latreia Missi - Feryanda Feryanda Firdan Fitriani Tobing Fransisca Gozelia Boelova Friska Novi Limbong Haloho, Yonas Pernando Hana Salsabila, Na’imi Salwa Purba, Raehanun Aisyah Fitri, Zhafirah Salsabila Handayani, Trya Hartini, Dinda Helvionita Br Sitepu Hendy Hendy Herosian, Mila Yulia Hizri Al Husein Hutagaol, Lambok Hutri Panjaitan Imelda Krisdamayanti Indah Khairunnisa Sihotang Indaniaty Hasanah Sari Ira Santika Sinaga Iratania, Dian Isyahruna Primadani Jholant B. L Amelia Br. Sinaga Jimmy Kuo July Meliza Justin Novanta Kristian Zai Kelvien Kelvien Kelvin Kosasih Kevin Bambang Setiawan Khairul Akhyar Khairullah, Aulia Khayriza Sinambela Komeel Karisma Kurniawan S., Amri Darma Laia, Sarifin Lambok Hutagaol Lia Nazliana Nasution Lia Nazliana Nasution Lilis Apriyaningsih Lola Irmayunda Lumban Gaol, Sri Futrica Luthfi Hidayat Siregar M Rizky Audiva M. Daffa Raihan Buulolo M. Raihan Amri M. Shabri Abd. Majid Manda Dwipayani Bhastary Masdinar Sihite Masitah Khairani Melinda Melinda Meltry Anggita Sihombing Merry Mhd Akbar Mila Yulia Herosian Mila Yulia Herosian Muhammad Alyaafii Muhammad Ridho Muhammad Sami Rabbani Hutasuhut Mutiara Annisa Najma Azhira Lubis Nanda Syafira Afriyani Nasution, Isna Asdiani Nelsem Ningrum, Eka Milia Ningsih, Nuri Rahayu Nona Lastri Sinurat Nove Rianto Sanjaya Noviana Siska Nur Fadillah Hayati Nursani Alvia Siregar Nursani Alvia Siregar, Nur Fadillah Hayati, Putri Amirah Hajarani, Sabilla Cahya Kinanti Oktavia, Silvia Yolanda Puput Almiah Br. Sinulangga Purba, Ahmad Fauzan Putri Amirah Hajarani Putri Br Sibarani Putri Husyada Fi’lma - Putri Sari Sihombing Putri Valentine Qoffariani Nur Fadila Raffi Andhera Rafida Khairani Raissa Puan Andrina Ramadhani, Rizky Tri Ranah Santri Dongoran, Sakinatul Rahmi, Ahmad Rasyid Randa Wildesta Tambunan Raudah Raudah Rendy Rinardy Ricky Joedani Ridhani, Ridhani Rifyal Alwi Rihma Hani, Suci Wulandari, Ulfa Rahmayani Assyfa Hasibuan Rima Umami Hasibuan Riska Amaliah Rivaldo Rivaldo Rizky Padlan Rizqi Syahdila Ronaldo Sihombing Rosalina Marpaung Rusdianto, Budi Ryan Syahputra Sabilayana Sabilayana Sabilla Cahya Kinanti Sabrina Natasya Matondang Santika, Widia Saputra, Robi Sari Wildani Guci Selfia Putri Johana Eka Ningsih Simatupang Selvia, Cindy Sherly Ogestine Sidabutar, Rizky Ananda Sihite, Ayu Simamora, Manaek Simanungkalit, Gloria Zefania Sinaga , Mu’arya Sinaga, Anggiat Sinaga, Putri Yohana Sinaga, Sinta Anna Magdalena Sinurat, Nona Lastri Siregar, Ina Namora Putri Siregar, Kardina Sitepu, Helvionita Br Siti Sara - Sri Futrica Lumban Gaol Sri Indah Siregar Sri Rahmanita Sry Yanti Hutabarat Stephany Suci Ramadhana Suci Ramadhini Suhardina, Suhardina Suhendi Suhendi Sulaiman Sidabutar Surita Surita Tanjung , Dava Maulana Thahira, Zia Thalia Anggiani Theodora, Eka Martyna Tiara Ajeng Dewita Tiara Ajeng Dewita, Sri Rahmanita, Raissa Puan Andrina, Bagus Hermansyah Timoria, Timoria Tina Novianti Sitanggang Tina Novianti Sitanggang Toni Tutiana Bayati Tutiana Bayati Valensia Yeovin Vina Ramadhani Siregar Vincent Arlonso Willi Ardianto Windi Aulia Yanti Veronika Naibaho Yeni Rafita Sihombing Yolanda Widya Anggreni Situmorang Yovie Ernanda Yunior, Khomeiny Zalmi, Fony Yurika