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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of International Conference Proceedings
Mulyani, Hani Sri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Taxes, Tunneling and Exchange Rate on Transfer Pricing Decisions Mulyani, Hani Sri; Prihartini, Endah; Afipah, Asmi; Ghassani, Alya
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2424

Abstract

The purpose of this study is to determine transfer pricing in companies in the manufacturing sector. This topic was adopted from several theoretical studies and previous studies which were combined as a factor influencing transfer pricing. This research methodology uses an associative causal approach. In taking the research sample using a purposive sampling technique and obtained 100 companies in the Manufacturing sector that were listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis technique is in the form of logistic regression with SPSS 25. The results show that only taxes have an effect on transfer pricing. Meanwhile, tunneling and exchange rate variables have no significant effect on transfer pricing. We recommend future research agenda related to transfer pricing. Most of the previous studies only used the tax variable as a whole and no one had detailed it. However, an overall and complete description of these factors along with the specifications of the determinants of transfer pricing are the targets of our research.
MENINGKATKAN KEMANDIRIAN KEUANGAN DAERAH MELALUI PENDAPATAN ASLI DAERAH DAN BELANJA MODAL PADA KAB/KOTA DI PROVINSI JAWA BARAT Mulyani, Hani Sri; Prihartini, Endah; Sudirno, Dadang; Amal, Ikhlasul
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9579

Abstract

Kemandirian keuangan daerah adalah kemampuan daerah dalam membiayai pembangunan,pelayanan publik dan urusan pemerintahan secara mandiri. Penelitian ini bertujuan untuk menganalisispengaruh pendapatan asli daerah dan belanja modal terhadap kemandirian keuangan daerah. Populasipenelitian menggunakan data realisasi APBD Pemerintah Kabupaten/Kota di Provinsi Jawa Barat.Sampel penelitian sebanyak 18 kabupaten dan 9 kota pada tahun 2019-2021. Metode analisis data yangdigunakan adalah Regresi Linier Berganda, yang dianalisis dalam program SPSS versi 25. Hasil penelitianmengungkapkan bahwa PAD dan belanja modal secara parsial berpengaruh positif signifikan terhadaptingkat kemandirian keuangan daerah. Adapun secara simultan kedua variabel tersebut jugaberpengaruh.
Taxes, Tunneling and Exchange Rate on Transfer Pricing Decisions Mulyani, Hani Sri; Prihartini, Endah; Afipah, Asmi; Ghassani, Alya
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2424

Abstract

The purpose of this study is to determine transfer pricing in companies in the manufacturing sector. This topic was adopted from several theoretical studies and previous studies which were combined as a factor influencing transfer pricing. This research methodology uses an associative causal approach. In taking the research sample using a purposive sampling technique and obtained 100 companies in the Manufacturing sector that were listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis technique is in the form of logistic regression with SPSS 25. The results show that only taxes have an effect on transfer pricing. Meanwhile, tunneling and exchange rate variables have no significant effect on transfer pricing. We recommend future research agenda related to transfer pricing. Most of the previous studies only used the tax variable as a whole and no one had detailed it. However, an overall and complete description of these factors along with the specifications of the determinants of transfer pricing are the targets of our research.
PENGARUH PENGUATAN PENGELOLAAN KEUANGAN DESA DAN OPTIMALISASI PERAN BUMDES TERHADAP KEMANDIRIAN DESA (Studi Pada Desa di Kecamatan Maja Kabupaten Majalengka) Mulyani, Hani Sri; Riyadi, Wulan; Dias Anugrah, Faskal
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): Edisi Juni 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.4844

Abstract

The purpose of this study was to determine the effect of strengthening village financial management and optimizing the role of BUMDes on village independence (studies in villages in Maja district). This study uses quantitative data and the source of data collection is primary data. Saturated sample becomes a sampling method with descriptive analysis and verification analysis. The population and sample of this study are village heads, village secretaries, and village treasurers in Maja District. In order to obtain 54 processed data. The hypothesis testing method is multiple linear regression with the help of SPSS version 25. The results of this study partially and simultaneously show that Strengthening Village Financial Management and Optimizing the Role of BUMDes have an effect on Village Independence.
PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET DAN LEVERAGE TERHADAP KUALITAS LABA Mulyani, Hani Sri; Wulan Saparinda, Raden; Gina, Ai
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i3.11573

Abstract

Fenomena dugaan manipulasi terhadap laporan keuangan yang perusahaan infrastruktur sub sektor heavy constructions & civil engineering menunjukkan bahwa konservastime akuntansi,investment opportunity set, dan leverage tahun 2019 memiliki rasio yang cukup baik, tetapi rasioyang baik tersebut tidak tergambar dalam kualitas laba yang dimiliki perusahaan. Penelitian inibertujuan untuk menguji dan menganalisis pengaruh konservatisme akuntansi, investmentopportunity set, dan leverage terhadap kualitas laba. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisisdeskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan infrastruktur sub sektorheavy constructions & civil engineering yang terdaftar di Bursa Efek Indonesia periode 2018-2022dengan jumlah 25 perusahaan. Penentuan sampel dalam penelitian ini menggunakan tekniknonprobability sampling dengan metode purposive sampling, sehingga diperoleh sampel sebanyak8 perusahaan dengan data sampel sebanyak 40 data perusahaan. Metode analisis yang digunakandalam penelitian ini adalah analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial konservatisme akuntansi danleverage berpengaruh positif signifikan terhadap kualitas laba. Investment opportunity set tidakberpengaruh signifikan terhadap kualitas laba. Sedangkan, secara simultan konservatismeakuntansi, investment opportunity set, dan leverage berpengaruh positif signifikan terhadapkualitas laba.
ANALISIS KINERJA UMKM BERDASARKAN TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PENGGUNAAN INFORMASI AKUNTANSI Mulyani, Hani Sri; Dadang Sudirno; Endah Prihartini; Sari Toyibah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14004

Abstract

Micro, Small and Medium Enterprises (MSMEs) are very important for the Indonesian economy, creating jobs and supporting during the economic crisis. The contribution of MSMEs will reach 61.09% of GDP in 2022 and absorb a lot of workers. In Majalengka Regency, MSMEs are very important during the COVID-19 pandemic even though economic growth has not been achieved due to lack of knowledge and poor management. Therefore, this research aims to find out how the level of education, accounting knowledge and use of accounting information partially influence the performance of MSMEs in Majalengka sub-district. The method used in this research is a quantitative research method with a descriptive and verification analysis approach. The population in this study was 315 Micro, Small and Medium Enterprises (MSMEs) in Majalengka District. The sample used in this research used a nonprobability sampling technique with a purposive sampling method, resulting in a sample of 160 Micro, Small and Medium Enterprises (MSMEs) in Majalengka district. The data analysis used was multiple linear regression analysis with the help of the SPSS version 25 program. The results of this research show thatl thel level ofl educationl hasl al significant effect on the performance of MSMEs, accounting knowledge has a significant effect on the performance of MSMEs, the use of accounting information has a significant effect on the performance of MSMEs.
Co-Authors Afipah, Asmi Dadang Sudirno Dias Anugrah, Faskal Endah Prihartini Ghassani, Alya Gina, Ai Ikhlasul Amal RIYADI, WULAN Sari Toyibah Sudirno, Dadang Wulan Saparinda, Raden