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All Journal Jurnal Aplikasi Bisnis Jurnal Bisnis Terapan IEFBR: Islamic Economics, Finance, and Banking Review Journal of Islamic economics Perspectives (JIEP)
Priyono Puji Prasetyo
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS Marfuah Marfuah; Sanintya Mayantya; Priyono Puji Prasetyo
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4079

Abstract

Abstract The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing
Pengaruh E-Service Quality, System Quality dan Customer Trust terhadap Loyalitas Nasabah Pengguna Mobile Banking Bank Syariah dengan Kepuasan Nasabah Sebagai Variabel Intervening: (Studi Kasus UMKM Pengguna M-Banking di Daerah Istimewa Yogyakarta) Pina Tarbiatul Hasanah; Sunu Prasetya Adi; Priyono Puji Prasetyo; Andy Putra Wijaya; Fitria Nurma Sari
Islamic Economics, Finance, and Banking Review Vol. 5 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/iefbr.v5i1.14272

Abstract

Di era digital ini, teknologi telah merubah setiap aspek kehidupan manusia, menggantikan manusia dalam banyak pekerjaan. Terdapat pergeseran berkala dari proses manual ke proses sistem informasi (Rouf, 2019). Penelitian ini bertujuan untuk menganalisis pengaruh Electronic Service Quality, System Quality, dan Customer Trust terhadap loyalitas nasabah pengguna mobile banking, dengan kepuasan sebagai variabel mediasi. Penelitian ini dilakukan pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Daerah Istimewa Yogyakarta (DIY) yang memanfaatkan layanan mobile banking dalam kegiatan operasional mereka. Jenis penelitian ini yaitu penelitian deskriptif dengan menggunakan pendekatan kuantitatif sebagai metodenya. Penelitian ini menggunakan dua jenis sumber data yaitu primer dan sekunder. Objek penelitian ini yaitu pemilik atau pengelola UMKM. Pada penelitian ini peneliti menggunakan kuesioner online dengan sampel 100 responden nasabah pengguna mobile banking bank syariah dengan teknik purposive sampling. Pengujian instrumen pada penelitian yaitu uji validitas dan reliabilitas. Teknik analisis datanya ialah uji asumsi klasik yang mencakup uji normalitas,multikolinieritas, dan heteroskedastisitas. Pengujian hipotesis yang dilakukan yaitu uji t, uji mediasi, uji koefisien determinasi. Hasil penelitian menunjukkan bahwa Electronic Service Quality, System Quality, dan Customer Trust berpengaruh positif dan signifikan terhadap kepuasan nasabah. Selain itu, kepuasan nasabah terbukti menjadi variabel mediasi yang memperkuat hubungan antara ketiga faktor tersebut dengan loyalitas nasabah. Temuan ini menegaskan bahwa peningkatan kualitas layanan elektronik, sistem yang andal, serta kepercayaan pelanggan dapat meningkatkan kepuasan dan loyalitas pengguna mobile banking di kalangan UMKM. Oleh karena itu, penyedia layanan perbankan perlu terus meningkatkan aspek teknologi dan kepercayaan nasabah untuk mempertahankan loyalitas mereka dalam jangka panjang.
Performance Comparison of Islamic Banking in Indonesia and Malaysia Islamicity Performance Index Approach Priyono Puji Prasetyo; Pribawa E Pantas; Nurul Jihadah Ashar; Fanny Riana Pertiwi
Journal of Islamic Economics Perspectives Vol. 2 No. 1 (2020): September (2020) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v2i1.30

Abstract

This study aims to analyze the comparison of Islamic banking performance in Indonesia and Malaysia using the Islamicity Performance Index approach. This research is a quantitative study using non-statistical descriptive analysis. The research object used data from 10 banks representing Islamic banking in Indonesia and Malaysia, each taken from 5 Islamic banks with the most extensive asset ownership criteria. This research's source of data is the annual Islamic banking financial report downloaded from each Islamic bank's official website, obtained from 2015-2019. The results of the calculation of the four ratios show that Indonesian Islamic banking is superior in Profit-Sharing Ratio and Equitable Distribution Ratio, while the average score of Malaysian Islamic banking is only slightly higher in Zakat Performance Ratio and Islamic Income vs. Non-Islamic Income Ratio. Keywords: Performance, Islamic Banking, Islamicity Performance Index
Research and Development Investment: The Role of Corporate Governance and Financial Slack Erlin Ketna Purnamasari; Marfuah; Priyono Puji Prasetyo
Jurnal Aplikasi Bisnis Volume 22 No.2 , Desember 2025
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol22.iss2.art2

Abstract

Abstract This study aims to examine and develop an understanding of the effect of corporate governance and financial slack on R&D investment by exploring the influence of ownership structure and board characteristics which consequently can influence the expansion or reduction of a company's R&D budget. Using the purposive sampling method, 41 samples of pharmaceutical companies were selected which were listed on the IDX in 2013-2019. The results of hypothesis testing concluded that managerial ownership, tenure of independent commissioners, and financial slack proved to have a significant positive effect on R&D investment decisions. Meanwhile, institutional ownership, the proportion of independent commissioners, educational level of directors, and education of directors do not have a significant influence on R&D investment decisions in pharmaceutical companies in Indonesia. The results of this study indicate that the management ownership structure and the characteristics of independent commissioners are elements of corporate governance that are able to play a role in aligning the interests of management and shareholders in making R&D investment decisions in pharmaceutical companies in Indonesia. In addition, this study also found that R & D investment tends to increase when companies have large financial slack. The results of this study contribute to management in making better R&D investment decisions. Keywords: Corporate Governance; Financial Slack; Managerial Ownership; R & D investment Abstrak Penelitian ini bertujuan untuk mengkaji dan mengembangkan pemahaman tentang pengaruh antara corporate governance dan financial slack terhadap investasi R&D dengan mengeksplorasi pengaruh struktur kepemilikan dan karakteristik dewan yang konsekuensinya dapat mempengaruhi perluasan atau pengurangan anggaran R&D perusahaan. Dengan menggunakan metode purposive sampling, terpilih 41 sampel perusahaan Farmasi yang terdaftar di BEI tahun 2013-2019. Hasil pengujian hipotesis menyimpulkan bahwa kepemilikan manajerial, masa jabatan komisaris independen, dan financial slack terbukti berpengaruh positip signifikan terhadap keputusan investasi R&D. Sementara kepemilikan institusional, proporsi komisaris independen, tingkat pendidikan direksi, dan bidang pendidikan direksi tidak memiliki pengaruh signifikan terhadap keputusan investasi R&D pada perusahaan farmasi di Indonesia. Hasil penelitian mengindikasikan bahwa struktur kepemilikan manajemen, dan karakteristik komisaris independen merupakan unsur corporate governance yang mampu berperan dalam mensejajarkan kepentingan antara manajemen dan pemegang saham dalam pembuatan keputusan investasi R &D pada perusahaan Farmasi di Indonesia. Selain itu penelitian ini juga menemukan bahwa investasi R & D cenderung meningkat ketika perusahaan mempunyai slck financial yang besar. Hasil penelitian ini memberi kontribusi bagi manajemen dalam membuat keputusan investasi R &D yang lebih baik. Kata Kunci:Corporate Governance; Financial Slack; Kepemilikan Manajerial; Investasi R & D
Co-Authors Amelia Putri Darwiyani Andy Putra Wijaya Erlin Ketna Purnamasari Fanny Riana Pertiwi Fitria Nurma Sari Marfuah Marfuah Marfuah Nurul Jihadah Ashar Pina Tarbiatul Hasanah Pribawa E Pantas Sanintya Mayantya Sunu Prasetya Adi