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INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, 17.Islamic Capital Market, 18.Financial accounting, 19.Managerial accounting, 20.Behavioral accounting, 21.Tax accounting, 22.Public Sector Accounting, and 23.Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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Search results for , issue "Vol 4 No 3 (2023): February 2023" : 35 Documents clear
Pengaruh Resesi Ekonomi Global 2023 bagi Perpajakan di Indonesia Erma Wulan Sari; Mareta Putri Hapsari; Nadiva Arti Salsabila
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3145

Abstract

The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of ​​taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.
Pengaruh Faktor Eksternal dan Internal Terhadap Kinerja Pelaku UMKM Budidaya Rumput Laut di Kota Bontang Ilham Akbar Amor; Ana Noor Andriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2974

Abstract

The purpose of this study was to find out whether there is an influence from internal factor variables and external factors on business performance in seaweed cultivation SMEs in Bontang City. This research is quantitative research with data collection using a questionnaire. The number of respondents used was 30 respondents who were selected using purposive sampling with the criteria of being registered at the office of industry, trade, cooperatives, and SMEs in Bontang City. The testing in this study uses the SPSS output and the data analysis technique used is through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis testing, and hypothesis testing. The results of this study are that internal factor variables have a positive and significant effect on Udsha performance, external factors have no influence on business performance, and internal factor variables and external factors have a positive effect simultaneously on business performance. The r square value obtained where internal and external factors can explain the performance variable as much as 55.2% while 45.8% is explained by other variables.
Pengaruh Pajak Daerah, Dana Perimbangan, Pendapatan Asli Daerah, dan Belanja Modal Terhadap Kinerja Keuangan Kabupaten/Kota Rangga Pangestu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2745

Abstract

This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.
Penyelenggaraan Jaminan Produk Halal Pasca Pengesahan Undang-Undang Cipta Kerja Dan Implikasinya Terhadap Pelaku Usaha Mikro Di Provinsi Banten Muhammad Abduh; Isti Nuzulul Atiah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3061

Abstract

The presence of the Job Creation Law in several articles provides provisions and implementation tools in implementing Halal Product Guarantees. Considering this rule is a new rule, it is also necessary to describe the implementation, impact and optimization of BPJP after post-provision in order to convince consumers and micro and small businesses actors to fully implement the provision. This research uses a descriptive qualitative research type. Descriptive qualitative methods adjust opinions between researchers and informants. The results of this research include explaining that the implementation of the Halal Product Guarantee after the Job Creation Law can be seen from the shorter time for inspections, halal testing and determination of fatwas. The Job Creation Law provides for a self-declaring mechanism for micro and small business accompanied by provisions for assistance by Halal Product Process (PPH) assistant. The impact of halal certification for micro business actors in Banten Province is a universal obligation for business actors to carry out halal certification, and the economic impact for many micro business actors in Banten Province is felt by the cheaper certification fees.
Pengaruh Rekomendasi Penasehat Keuangan dan Literasi Keuangan Terhadap Niat Berinvestasi Studi Empiris Mahasiswa di Kota Medan Jodihartandi Jodihartandi; Marliyah Marliyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3111

Abstract

This study aims to find and analyze the effect of financial advisor recommendations and financial literacy on student investor intentions in Medan. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis with the help of SPSS 22 for windows software. The results of the study found that financial advisor recommendations had a positive effect on investor intentions and financial literacy had no effect on investor intentions. The results of the calculation of the coefficient of determination of the perception of financial advisor recommendations, financial literacy has an influence of 32% on student investor intentions and while 68% is influenced by other factors outside of this study.

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