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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Tibuana : Journal of Applied Industrial Engineering Jurnal Ilmiah Psyche Media Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Humanism : Jurnal Pengabdian Masyarakat Metta : Jurnal Ilmu Multidisiplin Indonesian Marketing Journal Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Education, Religious, and Instructions (JoERI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Manufacturing in Industrial Engineering & Technology SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Poniman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Pengaruh Teknologi Keuangan, Modal Minimum, dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa di Kota Batam Sarito, Masroni Lumban Batu; Poniman
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1514

Abstract

This study aims to examine the influence of financial technology, minimum capital, and financial literacy on students' investment interest. The background of this research stems from the low participation of students in investment activities, despite the availability of conveniences such as fintech platforms, low initial capital requirements, and access to financial information. This research uses a quantitative method with a descriptive approach and multiple linear regression analysis. Data were collected through questionnaires distributed to 95 accounting students from five universities. The results show that partially, financial technology and financial literacy have a significant influence on students' investment interest. Meanwhile, minimum capital does not significantly affect investment interest. Simultaneously, the three independent variables significantly influence students' investment interest. These findings indicate the importance of enhancing financial literacy and utilizing financial technology to encourage student participation in early-stage investment activities.
THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS Poniman; Lilik Purwanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.686

Abstract

This article examines transfer pricing not as a neutral technical mechanism for allocating costs and revenues, but as a strategic instrument used by multinational enterprises to engage in tax avoidance and consolidate wealth. Drawing on a critical accounting framework, it builds on Sikka and Willmott (2010), who show that intra-group pricing constitutes a politico-economic practice that enables the systematic shifting of profits to low-tax jurisdictions, thereby eroding the tax base of countries where real economic activity takes place. The analysis highlights how corporations mobilize technical legitimations such as claims of arm’s length pricing to construct new “truths” about fair value that are difficult for tax authorities to contest, particularly in developing countries with limited regulatory and audit capacity. Through a Foucauldian lens, transfer pricing is interpreted as a technology of power that reinforces the dominance of global capital over nation-states by controlling profit flows, structuring asymmetric regulatory negotiations, and deepening fiscal inequalities. The article thus argues that transfer pricing is a practice deeply embedded in vested interests and power relations, with significant implications for tax justice, state fiscal capacity, and the distribution of wealth in the global economy.
CONSUMERS INTEREST FOR ERGONOMIC KNOCK-DOWN WATER FILTERS Santoso, Gempur; Wiyarno, Yoso; Poniman
Tibuana Vol 2 No 01 (2019): Tibuana
Publisher : UNIPA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.691 KB) | DOI: 10.36456/tibuana.2.01.1766.1-4

Abstract

Provision of clean water is still a problem currently in Indonesia , 80% of the population still consume water that does not meet health standards. Is the ergonomic knock down water filters to provide clean water become consumer interest?. The study was designed using a comparative descriptive study, The number of respondents is 30 people who use water filters. Data is taken by observation and questionnaire. Data is analyzed using descriptive percentages. The result of the research shows that the "C" (Portable Water Filter Purifier) Water Filter form is the most consumers interest (40%), "B" water filter form (Indoor Drinking Water Filter Stainless Steel Water Purifier) is (36.6%), and the least interested is form of "A" (Mi Water Purifier) water filter (23.3%).73.3% of respondents choose stainless steel material. Conclusion: water filter users have the highest interest in the type of portable knock down filter made of stainless steel material, easily installed and used ergonomically, and the material is not easily corrosion.
Customer Loyalty Analysis on Valuation of Price, Location, Facilities, and Service Standards with the Structural Equation Modeling Method - Partial Least Squares (SEM-PLS) Poniman; Thoriq , Fitrah; Mandati, Sri Amalia; Batutah, Moh Arif; Utomo, Yitno
Tibuana Vol 8 No 1 (2025): Tibuana
Publisher : UNIPA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/tibuana.8.1.9970.32-39

Abstract

Abstract - The world of business and industry, including the culinary industry, is rapidly developing in this modern era. Business owners have to compete in an increasingly tight situation. Compared to previous studies, this study is newer because it uses more variables. This quantitative study used 60 samples. SmartPLS software version 3.0 is used to perform the analysis with SEM. Outer model, inner model, mediation, and hypothesis tests are carried out. The results of the validity test show that the data is valid. The filling factor value is more than 0.7 and the AVE value is more than 0.5. In contrast, reliability tests show the reliability values of composites and Cronbach's alpha, which are also greater than 0.7 and are considered reliable. From the histothesis analysis carried out, it can be concluded that; The consumer choice variable has a significant positive impact on customer loyalty, the facility and infrastructure variable has a significant positive impact on consumer choice, the facility and infrastructure variable has a significant positive impact on customer loyalty, the business location variable has a significant positive impact on consumer choice, the business location variable has a negative impact on customer loyalty, the price assessment variable has an impact negative on consumer choice, the price assessment variable has a significant positive impact on customer loyalty, the service standard variable has a significant negative impact on customer choice and customer loyalty. These results show the importance of paying attention to these variables in business strategy.
Forecasting the Gold Price of LM Antam using the Double Exponential Smoothing Approach Mandati, Sri Amalia; Poniman; Novianti, Triuli
Tibuana Vol 8 No 1 (2025): Tibuana
Publisher : UNIPA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/tibuana.8.1.9971.54-59

Abstract

Abstract— Antam Precious Metal (LM) gold investment is one of the investment choices favored by the public from the many investment choices available. One of the things that must be done if you want to invest in gold is to monitor the price movement of Antam Gold. This study uses the Double Method approach Exponential Smoothing with software Minitab 20. Double Method Exponential Smoothing is one of the forecasting methods used for trending data patterns . The gold price data to be forecasted is Antam Precious Metal (LM) gold produced by PT Antam Tbk. The purpose of this study is to obtain a forecast of Antam LM gold prices for the next twelve months from September 2024 to August 2025. The results of the study for the next twelve months the highest price forecast from September 2024 to August 2025 is in August 2025. The price of Antam gold in August 2025 is IDR 1,806,990 and the forecast error value (MAPE) is 2.31% or has a forecast accuracy of 97.69%.
Co-Authors Ayu Andriyaningsih Br Purba, Neni Marlina Burmansah Burmansah cintiya Devi Naibaho E Janrosl, Viola Syukrina Emilia Putri Lestari Gina Sonia Graha Pratiwi, Rezky I Gede Januariawan Ilahiyah, Al-ma’rifati Lilik Purwanti Moh Arif Batutah Muhamad Tedy Lum Muhammad Sirod Novison Pardono Prima, Argo Putra Priono Purba, Neni Marlina BR PURWANDOKO, EDI Ritonga, Irma Sri Lestari Rohman, Albaru Sarito, Masroni Lumban Batu Seriasih, Ni Wayan Sitorus, David Humala Sri Amaliah Mandati Suherman, Hendra SUSANTO SUSANTO Suwadnyana, I Wayan Taridi, Taridi Thoriq , Fitrah Tisna Kurniawan, I Wayan Tri Anggraini Triuli Novianti, Triuli Wiyarno, Yoso Yitno Utomo Yuliadi Yuliana Yuliana Yuliansyah Zetli, Sri Zuherna