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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Publikasi Ilmu Manajemen Jurnal Bisnis Kreatif dan Inovatif
Nesmada Putri Manullang
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PRAKTIK TRANSFER PRICING PADA PT ADARO ANDALAN INDONESIA TBK DALAM PERUSAHAAN TERDAFTAR DI BEI (BURSA EFEK INDONESIA) Johan Paulo Negos S; Jones Wahyu Simamora; Novita Yanti Sari Aritonang; Nesmada Putri Manullang; Putri Kemala Dewi Lubis
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Public
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14442

Abstract

This study aims to analyze the transfer pricing practices at PT Adaro Andalan Indonesia Tbk as a company listed on the Indonesia Stock Exchange (IDX). The study is motivated by the high volume of related-party transactions in multinational companies which may affect profit distribution and corporate tax obligations. The research employed a descriptive qualitative method with a case study approach. The data were obtained from the company’s 2025 interim financial statements, annual reports, and supporting data from the Indonesia Stock Exchange. Data collection was conducted through documentation studies by analyzing subsidiary structures, related-party transactions, and the company’s financial condition. The results indicate that the company has numerous subsidiaries located in Indonesia, Singapore, Mauritius, Malaysia, and Australia, which support transactions among entities within the same business group. In addition, related-party receivables amounting to USD 86,484 thousand and related-party payables amounting to USD 292,513 thousand were identified, indicating transfer pricing activities within the company’s operations. However, based on the financial statement analysis, these practices are still within applicable regulations and no direct evidence of tax violations was found. This study emphasizes the importance of implementing the arm’s length principle and maintaining transparency in related-party transactions to minimize the risk of transfer pricing abuse.
Analisis Praktik Percaloan dalam Rekrutmen Anggota Kepolisian NKRI dan dampaknya Terhadap Kualitas Sumber Daya Manusia Hilma Harmen; Hannes Inmanuel Sinaga; Jones Wahyu Simamora; Nesmada Putri Manullang; Novita Yanti Sari Aritonang; Veri Sangap Tua Pasaribu
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2206

Abstract

The practice of brokerage in the recruitment of members of the Indonesian National Police still occurs frequently and poses a serious problem, as it can undermine the selection process, which should be fair and merit-based. This typically occurs due to the high public interest in joining the police force, a situation exploited by certain individuals to seek personal gain through improper means. This study aims to understand how recruitment brokerage occurs and its impact on the quality of human resources within the police force. The method used is a qualitative approach, analyzing several cases that have occurred in the community. The findings indicate that recruitment brokerage can lower the competency of officers, weaken integrity and work ethics, and reduce professionalism in the performance of duties. Furthermore, this practice prevents genuinely more competent candidates from receiving equal opportunities, thereby hindering the development of high-quality human resources. Another consequence is a decline in public trust in the police institution. Therefore, more serious efforts are needed to enhance transparency and oversight so that the recruitment process can proceed effectively and produce high-quality officers.
Pertumbuhan UMKM Kuliner di Kecamatan Medan Baru: Studi Kasus Warung Cirasa dan Warung Dimsum 66 Yohanna Dwi Simaremare; Nesmada Putri Manullang; Ondo Apostel Purba; Rotua Sahat Pardamean Simanullang
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5751

Abstract

This study aims to analyze the factors influencing the growth of culinary micro, small, and medium enterprises (MSMEs) in Medan Baru District through a case study of Warung Cirasa and Warung Dimsum 66, located in the University of North Sumatra area. The differences in growth patterns between the two MSMEs form the basis of this study. The method used is a qualitative descriptive approach with data collection techniques in the form of structured interviews, field observations, and document reviews. Primary data were obtained from business owners and documentation of operational activities. The results show that Warung Cirasa experienced stable growth by emphasizing consistent product quality and service, while Warung Dimsum 66 showed relatively rapid growth through the use of digital marketing and viral marketing strategies. The main factors influencing MSME growth include product quality, marketing strategy, business location, and adaptability to market changes. These findings emphasize the importance of integrating product quality and digital marketing innovation to encourage the sustainable growth of culinary MSMEs amidst dynamic competition.
Sinergi Motivasi dan Kepemimpinan dalam Pengelolaan Organisasi Modern Nesmada Putri Manullang; Ondo Apostel Purba; Lisa Dwi Cahaya Nayu; Kristian Ronaldo Tampubolon; Lokot Muda Harahap
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1106

Abstract

This study focuses on the dynamic relationship between transformational leadership and work motivation, and how both elements contribute to increased productivity in modern organizational environments. By employing a literature review approach, this study synthesizes existing research to explore the powerful impact of transformational leadership in fostering heightened work motivation among employees. The research highlights that transformational leadership acts as a catalyst, significantly enhancing employees' intrinsic motivation, which in turn serves as a mediating factor in boosting individual productivity. The study identifies two key dimensions of transformational leadership that contribute most significantly to motivation: the leader's ability to provide inspirational encouragement and their attention to the unique needs of each employee. These aspects are crucial in fostering an environment where employees feel valued, supported, and motivated to perform at their best. The positive effects of this leadership style are evident in improved work quality, increased accuracy in task completion, and a stronger sense of responsibility among employees. Ultimately, this study confirms that a leader who is adaptive, communicative, and inspiring is essential in building superior, consistent, and sustainable performance within an evolving organizational structure. The findings underscore the critical role of leadership in cultivating motivation and driving long-term productivity in organizations.
Co-Authors Hannes Inmanuel Sinaga Hilma Harmen Johan Paulo Negos S Jones Wahyu Simamora Kristian Ronaldo Tampubolon Lisa Dwi Cahaya Nayu Lokot Muda Harahap Novita Yanti Sari Aritonang Ondo Apostel Purba Putri Kemala Dewi Lubis Rotua Sahat Pardamean Simanullang Veri Sangap Tua Pasaribu Yohanna Dwi Simaremare