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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA
Chaerul Anam
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance Social Sciences

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AUDIT MANAJEMEN ATAS FUNGSI OPERASIONAL PADA PT. RUANG PERKASA MANDIRI JAKARTA BARAT Dirvi Surya Abbas; Alya Melsa Luna; Chaerul Anam; Chika Amanda; Devina Ika; Elvina Shepia Hardianti; Faiz Dzikrullah; Mutia Khalisah; Rara Andini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39044

Abstract

Management audit of operational functions at PT Ruang Angksa Mandiri aims to evaluate the effectiveness and efficiency in managing various operational functions of the company, including production, distribution, human resource management, and the use of technology and information systems. According to Arens et al. (2014), management audit is a systematic process to assess and improve the way management carries out operational functions to achieve the company's strategic goals. This is in line with the view of Mautz and Sharaf (2001), which states that management audits do not only focus on internal control, but also on the overall evaluation of the policies and procedures implemented. In the context of PT Ruang Angksa Mandiri, management audits play an important role in identifying potential risks and inefficiencies in operations, as well as providing recommendations to improve company performance. Furthermore, according to Maher et al. (2015), management audits also help ensure that companies comply with regulatory standards and increase transparency, which is very important in highly regulated sectors such as the aviation and space industry. With the results of this audit, companies can improve resource management, improve internal control, and strengthen competitiveness in the market.
PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE, MEKANISME BONUS DAN EFFECTIVE TAX RATTE (ETR) TERHADAP TRANSFER PRICING Chaerul Anam; Anif Yanuar Y.I; Dirvi Surya Abbas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i2.1075

Abstract

Tujuan riset ini untuk memahami tunneling incentives, mekanisme bonus, dan tarif pajak efektif mempengaruhi harga transfer (Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 hingga 2021). Data sekunder yang digunakan dalam penelitian ini laporan keuangan tahunan yang diambil dari website resmi www.idx.co.id Metode pengambilan sampel yang digunakan adalah "Puposive Sampling," Dari 11 perusahaan 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan total 55 data sampel. Metode analisis yang dipakai adalah Regresi Linear Berganda dengan Eviews 9. Temuan penelitian ini menunjukkan bahwa tarif pajak efektif berpengaruh positif terhadap penetapan harga transfer, mekanisme bonus berpengaruh negatif terhadap penetapan harga transfer, dan tunneling incentives berpengaruh negatif pada penetapan harga transfer.
Co-Authors Abbas, Dirvi Surya Alya Melsa Luna Anif Yanuar Y.I Chika Amanda Devina Ika Elvina Shepia Hardianti Faiz Dzikrullah Mutia Khalisah Rara Andini