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Tiolina Evi Nausta Pardede
Universitas Perbanas
Economics, Econometrics & Finance Social Sciences

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Analysis of Company Performance Through a Management Control System Approach: A Study of Financial Services Authority Documents in 2019 Nadia Raudatul Hasanah; Bunga Rismawati; Raudya Nida Hanifah; Salsabila Putri Kusnaedi; Tiolina Evi Nausta Pardede
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.2022

Abstract

This study analyzes the organizational performance of Indonesia's Financial Services Authority (OJK) in 2019 from the perspective of the Management Control System. Drawing on a document analysis of the OJK 2019 Performance Report, the research evaluates the effectiveness of the integration of strategy, budget, and performance through the Management, Strategy, Budget, and Performance System (MSAK), which is rooted in the Balanced Scorecard (BSC) framework. The findings indicate that OJK's Management Control System successfully maintained financial sector stability amidst global economic slowdown. External performance indicators remain robust, with banking credit growth reaching 7.05% (YoY) and the net Non-Performing Loan (NPL ratio) contained at a healthy 1.20%. Furthermore, foreign investors recorded a net buy of IDR 49.2 trillion in the capital market. Internally, OJK significantly strengthened its control mechanisms by implementing Integrated Governance, Risk, and Compliance (GRC) and using Supervisory Technology (SupTech) such as OJK-BOX and Continuous Audit Continuous Monitoring (CACM). This control environment resulted in the organization achieving an Unqualified Opinion on its financial statements. The study concludes that OJK's successful performance relied on an adaptive, risk-based Management Control System that strategically leveraged digital transformation.
Implications of Transfer Pricing on Taxpayer Compliance and Corporate Tax Avoidance Rafiriko Siagian; Tiolina Evi Nausta Pardede
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2023

Abstract

Transfer pricing is a strategic issue in corporate taxation, especially for entities that have special relationships and decentralized business structures. On the one hand, transfer pricing serves as a managerial mechanism for cost control, performance evaluation, and internal decision-making. However, on the other hand, transfer pricing has the potential to be used as an aggressive tax planning instrument that has an impact on taxpayer compliance and increasing tax avoidance practices. This study aims to analyze the implications of transfer pricing on taxpayer compliance and corporate tax avoidance through a literature review approach. Data sources were obtained from national and international journals for the 2020–2024 period that are relevant to the topics of transfer pricing, tax compliance, and tax avoidance. The analysis method is carried out through a descriptive-qualitative synthesis of previous research findings. The results of the study show that the implementation of transfer pricing oriented to the principles of fairness and business practice tends to increase the formal and material compliance of taxpayers through transparency and accountability of tax reporting. In contrast, aggressive transfer pricing practices contribute to increased corporate tax avoidance, especially through the mechanism of profit transfer between entities within a single business group. This research provides a conceptual contribution by affirming the dual role of transfer pricing as a management control instrument and tax planning tool, as well as providing implications for tax authorities and corporate management in designing transfer pricing policies that are balanced between efficiency and compliance.
Co-Authors Bunga Rismawati Nadia Raudatul Hasanah Rafiriko Siagian Raudya Nida Hanifah Salsabila Putri Kusnaedi