Every investment requires the right decision because this decision will affect investment results in the future. People's access to financial products and services that continue to increase and are so easily available does not have a positive impact, especially on the younger generation if they do not have good financial understanding and management. The purpose of this study was to determine the effect of financial literacy and financial behavior on investment decisions of students majoring in Accounting FEB Bina Bangsa University. The research method used is a quantitative method using a questionnaire using a judgment sampling technique which was distributed to 62 respondents. The data analysis technique used is multiple regression test, t test and F test using SPSS Software Version 25. The results of this study show that financial literacy has a significant positive effect on investment decisions. The higher a person's financial literacy knowledge, it will affect investment decisions. The results of this study also found that student financial behavior has a significant positive effect on investment decisions. The higher the financial behavior such as the management of financial planning and financial irregularities, the easier it will be for someone to invest
This study is a quantitative study that aims to determine the effect of Other Comprehensive Income and Net Income on the Return on Shares of LQ45 companies listed on the Indonesia Stock Exchange in 2016-2022. The sampling technique is to use the purposive sampling method and obtained 8 companies that are research samples The data processing technique uses multiple linear regression analysis with the help of SPSS version 25. The results of this study show that Other Comprehensive Income partially has no influence on stock returns and Net Income partially has a negative influence on stock returns. Simultaneously Other Comprehensive Income and Net Income have an influence on stock returns
One sector that has an important role in the economic recovery process is MSMEs. However, most of the MSMEs in Indonesia are still run traditionally. In addition, there are some common problems that are often experienced by MSMEs, namely limited capital, not yet having a clear legal entity, lack of product innovation and many MSME actors still not technologically savvy. Kencana Harapan Village is a village located in Lebak Wangi District, Serang Regency, Banten. Kencana Harapan Village is a rice field area, with the main natural resource being rice, where the economy of the Kencana Harapan village community is relatively minimal and not yet prosperous. This outreach activity is expected to enable the residents of Kencana Harapan Village to gain knowledge to create MSMEs, manage MSME capital and how to market MSME products according to the times with the digital era, so that it is expected to improve the economy of local residents. The method of this service activity uses the lecture, discussion and question and answer method. The results of this outreach activity increased the level of knowledge of the people of Kencana Haraoan Village about the role of MSMEs in the Indonesian economy
Transfer pricing has long been a classic issue in the taxation field. From the government side, transfer pricing is supposed to reduce and eliminate the potential for state tax revenue, because multinational companies shift the tax obligations of countries that have high tax rates (high tax countries) to countries with low tax rates (low tax countries). The purpose of this study is to fund out partially the effect of tax, company size, and foreign ownership on company decisions do transfer pricing. And to determine the effect of taxes, size foreign ownership in the company and simultaneously against the decision of the company do transfer pricing on manufacturing companies listed in Indonesia Stock Exchange period 2015-2019. The method used in this study is an associative method with a quantitative approach. The research population totals 183 companies with a sample of 11 companies, the financial report data attached 55 data using purposive sampling technique, the research was conducted at manufacturing companies in the Indonesia Stock Exchange period 2015-2019. The conclusion of the research is based on the above calculation partially, the results obtained by the tax and foreign ownership variable affect the company's decision to transfer pricing, while the variable company size does not affect the company's decision to transfer pricing. Simultaneously, the tax variables, company size, and foreign ownership affects the company's decision to transfer pricing to manufacturing companies in the Indonesia Stock Exchange period 2015-2019.
The Covid 19 pandemic that occurred in 2020 impacts all areas of life, especially in the economy. The restriction of community activities causes a decrease in income that the government, business sector, and the community is not only felt by the government. This activity aims to increase the knowledge and ability of homemakers in managing family finances in the covid 19 pandemic period where many families' income decreases so that a mother as a financial manager must have knowledge and skills in family financial management. This activity was carried out at the Cisitu Village Office, attended by 20 participants consisting of homemakers and RT RW Cisitu Village. This activity went smoothly. The method of this service activity uses counseling and discussion methods. This activity shows that participants better know how to manage family finances by making household budgets, making spending priorities so that the income earned every month can meet all needs to avoid debt and start saving.
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