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Transfer Pricing Policy among Foreign Companies; from Creativity to Innovation and Sustainability Heryani, Ani; Fauzi, Muhammad; Kurniawan, I Made Gede Ariestova; Hendriarto, Prasetyono; Fatmawati, Endang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4092

Abstract

The transfer pricing policy of every company operating in various countries certainly has differences and similarities in a very creative way towards innovation and high mobility, and they must comply with strategic rules and policies. Our data is obtained from a database of scientific journals, books, and other relevant literature to answer the study questions. After the data is collected, proceed with critical analysis, systematic coding, and relevant conclusions in answering the core issue, namely the transfer pricing policy in every foreign company. Based on the discussion and analysis of the data, we can conclude that every company operating in various countries has policies and rules regarding implementing transfer pricing. Their goal is that through the formulation of policies and execution of transfer pricing, they are always inseparable from creativity and innovation so that their company can be sustainable. Thus, the outcomes of this review may be useful as insight to efforts to develop similar studies in the future.
Understanding of Real Estate investment Risk and Opportunity (Study Business and Economic Management) Widjaja, Gunawan; Ekasari, Silvia; Sijabat, Hotmaria Hertawaty; Nurwita, Nurwita; Hendriarto, Prasetyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3259

Abstract

Understanding the risks and opportunities in real estate investing is an exciting study for academic purposes and business applications in the field. The author believes that this question is very relevant to be discussed to understand the opportunities and risks if someone wants to run a property business, which is a very lucrative business opportunity. To complete the discussion of this theme, we have conducted a series of electronic data searches on several publication databases, journals, books, and websites that actively discuss the risks and opportunities of investing in real estate, both nationally and internationally. We cannot describe the data validly and adequately if we do not do an in-depth study first, involving a data coding system and a thorough evaluation to get data findings that can answer. We carried out data published in the last ten years from 2010 to 2021, considering that today's data is so fast that it continues to change and evolve. Based on the phenomenological study we saw from the extensive data exploration. We found several points which in general were understanding the opportunities of the risk of investing in property, so based on this discussion, we can conclude that the opportunity is this considering that property is a business that never runs out and cannot be as easy as others are in motion and the sale and purchase, they only need to maintain, and the risk will usually occur if mismanagement and natural disasters such as floods and fires, the rest of the property business opportunities are indeed very promising. Thus, this finding should be a complement to the same studies.
Revisiting the Consumer Protection Law in the digital-based business era: A Study of Trade Law Manullang, Sardjana Orba; Maruf, Irma Rachmawati; Sembiring, Tamaulina Br; Purbaningsih, Yuli; Hendriarto, Prasetyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7048

Abstract

This study discusses the review of consumer protection law in the era of internet-based trade. The author believes that along with technological advances, more and more business transactions are carried out electronically. So along with that, there are also business actions that harm consumers. For this reason, the author has conducted a search for scientific evidence to support the hypothesis of this study on a number of databases that discuss the issue in question. We then analyze the data to get a valid and convincing understanding. Based on the findings and discussion of the results, we can conclude that the consumer protection law needs to be strengthened with more binding rules while still taking into account the basic existing consumer protection laws, namely UUPK article 4 of electronic trading regulations.
Identification of HR Management Strategies for Small Business Disrupted by COVID-19: Marketing Literature Review Rudianto, Rudianto; Bangkara, B.M.A.S. Anaconda; Kurniawan, I Made Gede Ariestova; Satmoko, Nugroho Djati; Hendriarto, Prasetyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3116

Abstract

The main objective of this study is to identify HR management techniques for small companies affected by the epidemic, which is still a topic of much discussion in the media. We conducted a series of data studies on various well-known journal publishing data sources, including Google Books, Elsevier, Taylor&Francis, sage pub, Academic research, and other online sources, to ensure smooth identification and reporting in the form of descriptive discussions. Electronic data solutions are the ideal choice in this pandemic disruption when public mobility is not possible. The data review process includes several stages, such as initial reading to understand, coding system, and evaluation of data with high interpretation with a phenomenological approach to quickly draw conclusions that answer research questions with valid and reliable values. The results include that the HR management strategy for increasing productivity in small businesses is that small businesses also need a strategy to increase their human resources. These small businesses also have the vision to achieve profits and help absorb labor and reduce unemployment.