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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal Journal of Accounting and Finance Management (JAFM) Media Akuntansi Perpajakan Jurnal Pengabdian Masyarakat Nian Tana Masterpiece: Journal of Islamic Studies and Social Sciences
Ar, Khorida
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Journal : dynamic management journal

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HUMAN RESOURCE MANAGEMENT, WORK EFFECTIVENESS EMPLOYEE AR, Khorida; Nurhaeni, Siti; Devianti, Reinna; Muljadi, Muljadi
Dynamic Management Journal Vol 9, No 1 (2025): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i1.12973

Abstract

This study aims to analyze human resource management strategies in improving employee work effectiveness at PT. Tranciv Global Perkasa. Employee work effectiveness is one of the key factors in achieving the company's goals. This research employs a qualitative approach with a descriptive method, where data were obtained through in-depth interviews with relevant informants. The results indicate that the implemented human resource management strategies include planning, recruitment, selection, employee placement based on competencies, and employee development through training and workshops. Furthermore, performance-based rewards and compensation policies are key measures taken by the company to motivate and enhance employee loyalty. The employee performance evaluation system is conducted periodically to ensure optimal work effectiveness. This study concludes that integrated and adaptive human resource management significantly contributes to improving employee work effectiveness and the company’s competitiveness. The author suggests that performance evaluations be conducted more frequently, every three months, to monitor employee performance progress more effectively and enhance work motivation through a competitive reward system.
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING Siregar, Indra Gunawan; AR, Khorida; Rohmansyah, Budi; Putri, Atika Meliana
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14480

Abstract

The purpose of this to determine the effect of tax heaven, tax minimization and tunneling incentive on transfer pricing with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The population of this research includes all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling tchnique. Based on the established criteria, 29 companies were obtained. The type of data is secondary data obtained from the Indonesian Stock Exchange website. The analysis method used is Moderate Regression Analysis (MRA) with the help of Eviews 12 software. The results of this research partially show that tax heaven and tax minimization have no effect on transfer pricing. Tunneling incentive have a positive effect on trasnsfer pricing. Foreign ownership has no effect on transfer pricing. Foreign ownership does not moderate the effect of tax heaven on transfer pricing. Foreign ownership is able to moderate the relationship between tax minimization and transfer pricing. Foreign ownership does not moderate the tunneling incentive relationship with transfer pricing. Simultaneous research results show that tax heaven, tax minimization and tunneling incentive have a significant effect on transfer pricing decisions.
Co-Authors Alamsyah, Sustari Desi Susilawati, Desi Devianti, Reinna Fahreja , Mohamad Rizky Fahreja Febriyanti, Yuri Furqon, Wahyul Maulidah, Miyah Miftahul Jannah Muljadi Muljadi Nurhaeni, Siti Putri, Atika Meliana Rahandri, Daniel Raharjo, Teguh Rohmansyah, Budi Rosidi NH, Imron Siregar, Indra Gunawan Siregar, Indra Gunawan Siregar Suharti, Eni Sulhendri, Sulhendri Utomo, Eko Narto Vivin Hanitha Zatira, Dhea