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All Journal IKRA-ITH EKONOMIKA Jurnal Equity DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting JIIP (Jurnal Ilmiah Ilmu Pendidikan) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Educoretax Jurnal Abdimas Ekonomi dan Bisnis Journal of Law, Administration, and Social Science ABDINE Jurnal Pengabdian Masyarakat Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Auditing and Accounting Equity
Miftah, Munasiron
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Penyusunan local file transfer pricing documentation: Studi kasus di PT ABC Alami, Safira Maulidia Alami; Miftah, Munasiron
Journal of Law, Administration, and Social Science Vol 5 No 6 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i6.1994

Abstract

Dalam era globalisasi, transaksi afiliasi antar perusahaan multinasional menjadi semakin kompleks, sehingga menuntut transparansi dalam penetapan harga transfer (transfer pricing). Penelitian ini membahas proses penyusunan Local File dalam Transfer Pricing Documentation (TP Doc) yang dilakukan oleh PT ABC, sebuah perusahaan yang bergerak dalam produksi batu baterai dan baterai untuk kendaraan listrik. Studi ini bertujuan untuk menganalisis langkah-langkah penyusunan dokumen lokal sesuai regulasi yang berlaku di Indonesia serta memastikan kepatuhan terhadap prinsip arm’s length. Metode yang digunakan meliputi analisis fungsional, aset, dan risiko (FAR Analysis), pemilihan metode harga transfer, serta analisis ekonomi berdasarkan metode Transactional Net Margin Method (TNMM). Hasil penelitian menunjukkan bahwa PT ABC mengalami kerugian operasional karena masih dalam tahap awal pengembangan dan penetrasi pasar. Meskipun demikian, analisis transfer pricing yang dilakukan telah menunjukkan bahwa transaksi afiliasi yang dilakukan oleh PT ABC telah sesuai dengan prinsip kewajaran dan kelaziman usaha.
Factors Affecting Earning Management Miftah, Munasiron; Daffa, Muhammad; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Co-Authors Ahmad Fariz Ahmad Taufiq Alami, Safira Maulidia Alami Amira, Maharani Prasti Angga Resti, Anggi Anggi Angga Resti Aziz, Alfida Bernadin Dwi M Budilaksono, Sularso Daffa, Muhammad Dahlia Pinem Dianwicaksih Arieftiara Dwiyanto, Muhaswad Harry Z. Soeratin Heni Nastiti Husnah Nur Laela Ermaya JUBAEDAH JUBAEDAH, JUBAEDAH Krisnawati, Eka Manggabarani, Alfatih S. Manihuruk, Ricardo Samuel Mardani, Ichsan Marlina Marlina Masripah Matondang, Nurkhafifah MB Nani Ariani Nobelson, Nobelson Pangesti, Rahayu Pangestuti, Dewi Cahyani Pusporini, Pusporini Ranti Nugraheni Ratna Hindria Dyah Pita Sari Saebani, Akhmad Sekar Arum, Lingga Shinta Widyastuti, Shinta Sufyati HS Sumilir, Sumilir Tanjung, Marlina Tati Handayani, Tati Wijaya, Febryanto Yudha Wira Natali Angeline Lumban Gaol YUDI NUR SUPRIADI