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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Kompetif Journal of Islamic and Contemporary Psychology JSES
Asmida, Asmida
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Asmida, Asmida; Edfan, Darlis; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 19 companie and measure the transfer pricing with the transacsional net margin profit method. Hypothesis testing is done by multiple regression analysis with SPSS ver. 25.0. The results shows that tax have significant effect on transfer pricing at 0.001 <0.05 level of significance, foreign ownership have significant effect on transfer pricing at 0.001 <0.05 level of significance, tunneling incentive have significant effect on transfer pricing at 0.033 <0.05 level of significance, exchange rate have significant effect on transfer pricing at 0.000 <0.05 level of significance, bonus mechanism doesn’t take ani effect on transfer pricing at 0514>005 level of significance and firm size doesn’t take any effect on transfer pricing 0.384> 0.05 level of significance. The amount of determination (r2 ) of the tax effect, the mechanism of bonus, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing that is equal to 49% while the remaining 51% is influenced by other variables not examined in this study.Keywords : Taxes, Mechanism Bonus, Firm Size, Foreign Ownership, Tunneling Incentive, Exchange Rate and Transfer Pricing
The Correlation Between Religiosity and Free Sexual Behavior in Early Adults in Sukajadi Sub District, Pekanbaru Asmida, Asmida; Armayeti, Leni; Binqalbi Ruzain, Raihantu
Journal of Islamic and Contemporary Psychology Vol. 3 No. 1 (2023): Journal of Islamic and Contemporary Psychology (JICOP)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jicop.v3i1.12516

Abstract

This research aims to study the Correlation between religiosity and free-sex behaviour in adulthood early in Sukajadi District. One hundred people were selected as samples using the purposive sampling technique. The measuring instrument used was a religiosity scale of 27 items and a scale of free sex behaviour of 30 items. Pearson product-moment correlation analysis was used to analyze the data in this study. The statistical analysis results showed a significant negative Correlation between religiosity and free-sex behaviour, with a correlation value of r = 0.387 and a significance value of sig = 0.000 (p <0.05). This means that the higher the level of one's religiosity, the lower the free-sex behaviour in early adulthood. Conversely, the lower the level of one's religiosity, the higher the free-sex behaviour in early adulthood. The practical contribution of religiosity to free-sex behaviour is 15%.
PERAN LITERASI DIGITAL DALAM MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS SISWA SEKOLAH DASAR Wasarai, Siti Aysa Arni; Asmida, Asmida; Safitri, Nur Azizah
Jurnal Sultra Elementary School Volume 4 Nomor 2 2023
Publisher : Universitas Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54297/jses.v4i2.151

Abstract

Digital literacy plays an important role in developing critical thinking skills of elementary school students. With the advancement of information and communication technology, children are now more exposed to information coming from various online sources. Digital literacy which includes the ability to access, evaluate, and manage information can strengthen students' critical thinking skills. This study aims to examine the role of digital literacy in improving critical thinking skills of elementary school students through an in-depth literature study. The results of the study indicate that digital literacy can improve students' ability to analyze, evaluate, and utilize information effectively, which in turn strengthens their critical thinking skills.
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO PADA BANK BRI Meyken, Meyken; Agnes, Agnes; Ester, Ester; Asmida, Asmida; Roselina, Roselina; Siallagan, E. Hamonangan; Hasugian, Christnova
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2041

Abstract

This study aims to analyze the factors influencing Bank Rakyat Indonesia (BRI) customers’ interest in investing in deposits. The examined factors include attitudes, subjective norms, and perceived behavioral control based on the Theory of Planned Behavior (TPB). A quantitative approach was employed, with questionnaires as the data collection instrument. The sample consisted of 100 BRI deposit customers in Medan City, selected using purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings revealed that attitudes, subjective norms, and perceived behavioral control significantly influence deposit investment interest. These findings provide strategic recommendations for BRI to enhance the attractiveness of deposit products through customer education and supportive facilities
Co-Authors Agnes Agnes Al, L Azhar Armayeti, Leni Binqalbi Ruzain, Raihantu Edfan, Darlis Ester Ester Hasugian, Christnova Meyken, Meyken Roselina, Roselina Safitri, Nur Azizah Siallagan, E. Hamonangan Wasarai, Siti Aysa Arni