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All Journal Gadjah Mada International Journal of Business BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pendidikan UNIGA International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Economics and Finance in Indonesia al-Aulad: Journal of Islamic Primary Education Gema Wiralodra JAAF (Journal of Applied Accounting and Finance) Journal of Management and Leadership Jurnal Akuntansi & Perpajakan Jayakarta SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Enrichment : Journal of Management Jurnal Pasar Modal dan Bisnis At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam JURNAL AKUNTANSI Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Indonesian Journal of Society Engagement (IJSE) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Raflesia Akuntansi Educoretax Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Khazanah Akademia Jurnal Ekonomi Perusahaan Jurnal Akuntansi dan Keuangan JOEL: Journal of Educational and Language Research Jurnal Indonesia Sosial Sains Media Abdimas Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IPSAR (International Public Sector Accounting Review) Jurnal Pengabdian Masyarakat Indonesian Journal of Islamic Education PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia E-Amal: Jurnal Pengabdian Kepada Masyarakat International Research Journal of Business Studies Nawadeepa: Jurnal Pengabdian Masyarakat
Masripah
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
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Journal : Veteran Economics, Management

 1 
PROSEDUR ATAS PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) BERKAT ARTHA SENTOSA Susanti, Syabina Putri; Masripah, Masripah
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4831

Abstract

The problem of poorness is not a new problem in Indonesia. The government has tried various ways to solve this problem, one of which is by establishing cooperatives. There are various types of cooperatives in Indonesia, ranging from consumer cooperatives, producer cooperatives, service cooperatives, multi-business cooperatives, and savings and loan cooperatives. Berkat Artha Sentosa Saving and Loan Coorporative is one of the cooperatives that provides savings and loan services. This cooperative aims to help improve the economic welfare of its members by making savings and providing loans or credits. The purpose of this research is to find out the procedure for granting credit and find out the right solution in dealing with non-performing loans. Every activity carried out by cooperatives, of course, has a Standard Operating Procedure in order to harmonize and achieve the goals to be achieved. Likewise with lending activities. The procedure includes the stages of applying for credit, receiving loan documents, issuing loan approval memos, disbursing loans, and paying off loans. Even though the cooperative already has a well structured procedure, it does not make the cooperative far from default, such as bad credit. In overcoming these problems, the cooperative has a solution by providing relief by increasing the payment period and offering restructuring.Kata Kunci: Procedure, Saving and Loan Cooperative, Non-Performing Loan AbstrakAdapun tujuan dilakukannya penelitian ini guna untuk mengetahui prosedur pemberian kredit dan mengetahui solusi yang tepat dalam menghadapi kredit bermasalah. Setiap kegiatan yang dilakukan oleh koperasi, tentunya memiliki Standar Operasional Prosedur guna selarasnya dan tercapainya tujuan yang ingin dicapai. Begitu pula dengan kegiatan pemberian kredit. Dalam prosedurnya, mencakup tahapan permohonan pemberian kredit, penerimaan dokumen pinjaman, penerbitan memo persetujuan pinjaman, pencairan pinjaman, dan pelunasan pinjaman. Walaupun koperasi sudah mempunyai prosedur yang tersusun dengan baik, tidak membuat koperasi jauh dari wanprestasi, seperti kredit macet. Dalam mengatasi permasalahan tersebut, koperasi mempunyai solusi dengan pemberian keringanan dengan menambahkan jangka waktu pembayaran serta menawarkan restrukturisasi. Keywords: Prosedur, Koperasi Simpan Pinjam, Kredit Bermasalah
KEY DRIVERS OF CORPORATE TAX AVOIDANCE: The Role of Sales Growth, Transfer Pricin, and Business Strategy Pertiwi, Fahira Vanesa; Masripah, Masripah
Veteran Economics, Management, & Accounting Review Vol 3 No 1 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i1.8076

Abstract

This research aims to determine the positive influence of sales growth, transfer pricing, and business strategy on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018-2020. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 129 samples.  The type of this research is quantitative research that uses secondary data based on annual reports and financial reports. Techniques analyzing data in this research used panel data regression model selection test, classical assumption test, hypothesis testing and multiple linear regression. Based on the results of data analysis, it can be concluded that sales growth, transfer pricing, Business strategy, and leverage do not have significant effect on tax avoidance. Meanwhile, profitability has a positive significant effect on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Transfer Pricing; Business Strategy     Abstrak  Penelitian ini bertujuan untuk mengetahui pengaruh positif pertumbuhan penjualan, transfer pricing, dan strategi bisnis terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu metode purposive sampling dengan perolehan sampel sebanyak 129 sampel. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder berdasarkan laporan tahunan dan laporan keuangan. Teknik analisis data dalam penelitian ini menggunakan uji pemilihan model regresi data panel, uji asumsi klasik, uji hipotesis dan regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa pertumbuhan penjualan, transfer pricing, strategi bisnis, dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak. Sedangkan profitabilitas berpengaruh positif signifikan terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak; Pertumbuhan Penjualan; Transfer Pricing; Strategi Bisnis
Co-Authors Acep Rahmat Acep Rahmat, Acep Ade Holis Ade Holis, Ade Adis Naurah Khansa Agni, Mayka Nur Ahmad Jamal Akbar, Gugun Geusan Alvita Yuniar Amelia Sandra Andi Manggala Putra Ani Siti Anisah, Ani Siti Anton Anton Anton Anton Asep Tutun Asep Tutun Usman Astriyani, Nenden Astuti, Mardiana Atito, Muhammad Benarivo, Hiras Beno, Benita Salsabila Bonnie Mindosa Bunga Pitaloka Cakra Sastra Sukma Sejati Debby Fitriasari Dianwicaksih Arieftiara Driyanti Rahayu Dwi Handayani, Devi Erica Novita Sari Ermawati, Ermawati Erna Hernawati Esther Dwitia Fahira Vanesa Pertiwi Farah Nabilah Feisal Ahmad Riyadi Hannisa Yuiandini Harahap, Ruth Bae Eliani Hayat, Yusep Saepul Herinda, Farica Hilda Ainissyifa, Hilda Iis Komariah Ijudin Ijudin Iman Saifullah Iman Saifullah, Iman Intan Fauziah Ira Rahmawati Irna Annisa Riftyanti Jazmi, Variant Zulfadhli Jutti Levita M Firdaus M. Daniyal Salsabil Marwah, Sopa Siti Meizaroh . Meizaroh Meizaroh Meizaroh Meizaroh Miftah, Munasiron Miftah, Munasiron Mochamad Arysandi Al Muzaki Mohamad Rifki Nawawi Monika Novryanti, Monika Muhamad Nazib, Fiqra Muhammad Adnan Ashari Muhammad Ichsan Kamil Munawaroh, Nenden Nabby, Eyglus Nabila, Amanda Zealza Nasrullah, Yufi Nazib, Fiqra Nenden Munawarah Nenden Munawaroh Ni Putu Eka Widiastuti Nuraisyah Nuraisyah Nurjanah, Luthfiana Nurkumala, Siti Nurul Fatonah, Nurul Pajrina Rizki Pananda Pasaribu Pananda Pasaribu Panubut Simorangkir Pertiwi, Fahira Vanesa Pramuditya Ardhana Praptiningsih Praptiningsih Pratama, Irsyad Ardian Putri Faradhisa, Jasmine Putri, Nadia Rida Qurrotulayni, Nadia Ramandani , Clarisa Diva Ratna Hindria DPS Ratna Hindria Dyah Pita Sari Retna Sari Rifqiyati Rifqiyati Rini Aggisni RIRIN RISMAWATI Riyyadi Ilmi Rizki, Pajrina Saebani, Akhmad Salamah , Ummu Sangga Lelana , Samudra Sania Nur Janah Shelvy E Suherman, Shelvy E Shifa Arafi Shinta Widyastuti Shinta Widyastuti, Shinta Sita Anjani Siti Hidayati Siti Marwah, Sopa Sri Wulandarisa Subagyo, Betty Susanti, Syabina Putri Ulfikriah, Sifa Utami, Kery Vera Diyanty Wandi Hidayatulloh Wanti Nurlaeni Widyatuti, Shinta Wijayanti, A Yufi Mohammad Nasrullah, Yufi Mohammad Yufi Muhamad Nasrullah Yufi Muhammad Nasrullah Yustina Triyani Zia Rahmawati