This study aims to explore the potential use of the cryptocurrency bitcoin as an investment instrument in Indonesia. The return obtained from bitcoin cryptocurrency is compared to other investment instruments, namely stock returns, gold and the rupiah exchange rate. The research period was carried out based on research data from 2011 to 2020. This study employee compares means test (t test) and analysis of variance (F test) on rate of return of bitcoin investment. The bitcoin return compare to the rate of return form the others investments instruments namely exchange rate, gold and stock. The study collected 120 data of each investments instruments: bitcoin, exchange rate, gold and stock from various of sources during 2011–2020. Then, we calculate the return and risk of individual investment instruments. The results showed that the bitcoin currency had the highest rate of return 18% with a standard deviation of 61% compared to exchange rate, gold and stock returns. While the rate of return for the others investment instruments showed less than 0.5% with standard deviation less than 5%. The rate of return bitcoin has significance difference compare to the rate of return of exchange rate, gold and stock. The study contribute for the investors who would like to invest on bitcoin. The investors should understand the characteristic of bitcoin in term of rate of returns and also the risk. This study also contributes to government of Indonesia on crypto currency development. The Indonesia government should adopt and regulate on crypto currency in the future to secure the investor and economic growth.

Kecamatan Cibitung merupakan salah satu kecamatan yang terletak di Kabupaten Bekasi. Kabupaten Bekasi sebagai penyangga Ibukota Negara mengalami pertumbuhan yang pesat sehingga memerlukan peningkatan dan pengembangan sarana dan prasarana yang ada, maka bermunculanlah kawasan-kawasan industri sehingga Kabupaten Bekasi dapat dikatakan sebagai salah satu sentra industri terbesar yang ada di wilayah Jawa Barat bahkan seAsia Tenggara. Di Kecamatan Cibitung ini terdapat komunitas “UMKM Cibitung” yang anggotanya terdiri dari 15 UMKM yang memproduksi produk makanan. Hal penting yang sering kali diabaikan dalam melakukan bisnis yang bergerak di bidang ritel adalah pencatatan keuangan. Hal tersebut menimbulkan permasalahan mitra, yaitu : 1. Masalah permodalan 2. Unbankable. 3. Ketidaksiapan sumber daya manusia dalam membuat laporan keuangan. 4. Kurangnya akses informasi akuntansi 5. Minimnya pengetahuan akuntansi Solusi dan metode pelaksanaan untuk mitra adalah dengan pelatihan, pendampingan dan pembinaan implementasi aplikasi akuntansi UMKM dan asistensi manajerial untuk mitra. Bentuk pengabdian kepada masyarakat berupa pendampingan pengelolaan keuangan secara langsung mampu meningkatkan kemampuan pembuatan laporan keuangan yang baik. Pengembangan pendampingan ini berbentuk aplikasi untuk memudahkan monitoring laporan keuangan UMKM, asistensi pendampingan pembuatan laporan keuangan menggunakan aplikasi akuntansi UKM berbasis android. Laporan keuangan saat ini menjadi penting di setiap organisasi, yang mampu menginformasikan aktivitas perencanaan, pendanaan, investasi, dan operasi suatu usaha. Laporan keuangan merupakan Laporan yang menunjukkan kondisi keuangan perusahaan pada saat ini atau dalam suatu periode tertentu. Laporan keuangan merupakan lampiran informasi mengenai penggunaan dana sesuai dengan anggaran yang telah digunakan dan dapat digunakan untuk proses evaluasi kinerja suatu usaha seperti UMKM.

This study aims to determine the correlation of the technology acceptance model and digital taxation on taxpayer compliance, with Internet understanding as a mediating variable. The method used in this study is multiple regression analysis with moderating calculations using the interaction method. Process data using the Smart PLS application. The sample in this study consisted of 62 individual taxpayers who had NPWP registered at KPP Pratama Cikarang Selatan. The results of this study indicate that, first, the tax digitization system has a positive but insignificant effect on taxpayer compliance. Second, the Tax Digitization System positively and significantly influences the Internet Understanding of Mediation Variables. Third, the technology acceptance model (TAM) positively and significantly influences taxpayer compliance. Fourth, the Technology Acceptance Model (TAM) has a negative and not significant effect on the Internet Understanding of Mediation variables. Fifth, Internet comprehension has a positive and insignificant influence on taxpayer compliance.

Kota Wuhan merupakan kota dimana diketemukannya virus yang dikenal Covid-19 dan menyebar secara massif ke berbagai negara. Presiden Republik Indonesia, Bapak Joko Widodo bahkan menetapkan tanggal 13 April 2020 melalui keputusan presiden (keppres) No 12 tahun 2020 sebagai national disaster. Pembatasan aktivitas ekonomi di seluruh negara menyebabkan penurunan pertumbuhan ekononomi termasuk aktivitas di pasar modal Indonesia. Kajian penelitian ini bertujuan untuk menganalisis dampak pengumuman covid-19 sebagai national disaster terhadap aktivitas perdagangan saham yang diproxy dengan return saham, abnormal return, dan trading volume activity pada perusahaan LQ 45. Masing-masing variabel dihitung dan dibandingkan sebelum dan sesudah adanya pengumuman covid-19 sebagai bencana nasional di Indonesia. Uji T (uji beda) digunakan untuk menguji ada tidaknya perbedaan masing-masing variabel. Data ativitas harian bursa efek Indonesia 30 hari sebelum dan 30 hari sesudah pengumuman covid-19 dibandingkan. Hasil penelitian menunjukkan adanya perbedaan yang signifikan antara aktivitas sebelum dan sesudah pengumuman Covid-19. The city of Wuhan is a city where the virus known as Covid-19 was discovered and spread massively to various countries. President of the Republic of Indonesia, Mr. Joko Widodo even set April 13, 2020 through presidential decree (presidential decree) No. 12 of 2020 as a national disaster. Restrictions on economic activity throughout the country led to a decrease in economic growth including activity in the Indonesian capital market. This research study aims to analyze the impact of the covid-19 announcement as a national disaster on stock trading activities that are produced with stock returns, abnormal returns, and trading volume activities in LQ 45 companies. Each variable is calculated and compared before and after the announcement of Covid-19 as a national disaster in Indonesia. The T test (different test) is used to test whether or not there is a difference between each variable. Indonesia stock exchange daily activity data 30 days before and 30 days after the covid-19 announcement are compared. The results showed a significant difference between previous and post-Covid-19 activities.

This study aims to examine the effects of company-specific macroeconomic fluctuation in raw materials prices on the speed of adjustment through dynamic targeting capital structure on textile companies listed on the Indonesia Stock Exchange during 2012 and the second quarter of 2020. Using panel data regression of the fixed-effect method, we discovered that the speed of adjustment varies in each industry and period. Textile companies listed on the Indonesia Stock Exchange adjust their capital structure through a dynamic target of 53.3% per year. It takes 1 year and 10 months to close the target capital structure. The factors that determine the target capital structure include company size, tangibility, liquidity and growth opportunity, asset utilization, as well as retained earnings. On the other side, factors that contribute to the speed of adjustment include company size, growth opportunity, earnings volatility, asset utilization, retained earnings, distance to the target, and economic growth. Other factors that also affect the speed of adjustment include fluctuations in the prices of cotton and crude oil. The result of this study is expected to provide an optimal capital structure formulation to the textile industries in Indonesia to finance companies’ operational activities and growth opportunities effectively. This study also provides an overview of how textile companies make capital structure adjustment, as there are changes in company-specific factors, macroeconomic conditions, and fluctuation in raw material prices.