This is a PHP issue, not specific to WordPress. I suggest reading the PHP documentation on variable scope to understand why this doesn’t work.
There is no $plugin_url variable defined within the scope of your my_jquery_enqueue function, you would have to call global $plugin_url; first within the function to access it, though I don’t suggest using something as generic as $plugin_url.
Personally I would create a class for the plugin to encapsulate everything and not pollute the global scope.
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