Articles
<![CDATA[The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange ]]>
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Fakhruddin, Iwan]]>;
<![CDATA[Mudjiyanti, Rina]]>;
<![CDATA[Priyanto, Eko]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijba.v4i1.8135
<![CDATA[This study examines "Determinant Analysis of Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange in Energy Sector Companies". The formulation of the problem that will be studied in this research is: Does multinationality, tax haven and yhin capitalization have a positive effect on transfer pricing. And the research objective is to test and find empirical evidence of the effect of multinationality, tax havens, thin capitalization can affect transfer pricing. The sample in this study is the energy sector companies, the data that fits the sample criteria is 38 data. The analytical method used in processing the data uses multiple linear analysis. The results showed that multinationality and thin capitalization had a positive effect on transfer pricing, and tax heaven had no positive effect on transfer pricing. The results of this study are multinationality and thin capitalization have a positive effect on transfer pricing. This result is in accordance with Afifah & Prastiwi (2019) which states that multinational companies have easier access to external funding than domestic companies because funding can be obtained from various sources from the country where the company's affiliation is established.]]>
<![CDATA[The Influence of Workload, Work Stress, Job Satisfaction, Work Discipline, and Compensation on Turnover Intention Among Nurses in Purbalingga Regency ]]>
<![CDATA[Sutaryo, Sutaryo]]>;
<![CDATA[Santoso, Suryo Budi]]>;
<![CDATA[Astuti, Herni Justiana]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v7i2.5003
<![CDATA[This research aims to determine the effect of workload, work stress, job satisfaction, work discipline, and compensation on turnover intention among nurses in Purbalingga Regency. The type of research used in this research is quantitative research, the data source used is primary data with a data collection method in the form of a survey using a questionnaire. The population in this study were all nurses in Purbalingga Regency, totaling 471 people. The sample in this study amounted to 216 people using purposive sampling. The instrument test requirements used are validity and reliability tests. The data analysis method uses multiple linear regression and the hypothesis tests used are the T-test. The results of this study partially state that Workload has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Work Stress has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Job Satisfaction has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Work Discipline has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Compensation has an negative effect on nurses' Turnover Intention in Purbalingga Regency.]]>
<![CDATA[The Role of Governance, GDP, and Inflation in Attracting Foreign Investment: Empirical Evidence in ASEAN ]]>
<![CDATA[Kuswara, Arif Rahman]]>;
<![CDATA[Pratama, Bima Cinintya]]>;
<![CDATA[Purwidianti, Wida]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 11 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i11.p15
<![CDATA[This study aims to examine the factors of governmental and non-governmental governance that influence FDI in ASEAN countries, with a research sample from 2005 to 2023. The factors of governmental governance are represented by the rule of law, government effectiveness, and regulatory quality. This study uses quantitative research. Quantitative data was obtained using secondary data in the form of Governance Data documentation from the Worldwide Governance Indicators (WGI) from the World Bank. FDI Data is in the form of FDI flow data from World Development Indicators (WDI), UNCTAD, and national investment agencies (BKPM for Indonesia). The analysis method used is multiple linear regression using STATA17. The results of the study show that regulatory quality and inflation have a positive effect on FDI. Meanwhile, the factors of rule of law, government effectiveness, and GDP have no effect on FDI. The contribution of this study is to serve as a practical guide for the government and policymakers in designing strategic programs for the quality of government regulations and inflation stability policies in order to attract FDI to Indonesia.]]>
<![CDATA[Pengaruh Etika Uang, Modernisasi Sistem Administrasi Perpajakan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak ]]>
<![CDATA[Arba Rafika Syawal Choerunnisa]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Azmi Fitriati]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v17i3.1340
<![CDATA[UMKM merupakan sektor yang strategis dalam meningkatkan perekonomian nasional dan berpotensi besar sebagai sumber penerimaan pajak. Namun tingkat kepatuhan pajak pelaku UMKM di Kabupaten Banyumas masih tergolong rendah. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh etika uang, modernisasi sistem administrasi perpajakan, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian ini adalah berjumlah 100 responden yang diambil menggunakan teknik Stratifed Random Sampling. Regresi linear berganda digunakan untuk menganalisis data, dan dihasilkan variabel modernisasi sistem administrasi perpajakan, sosialisasi perpajakan berpengaruh positif dan signifikan, Namun etika uang tidak berpengaruh signifikan terhadap kepatuhan pajak UMKM. Hasil penelitian ini menunjukan optimalisasi sistem administrasi perpajakan berbasis teknologi, serta pelaksanaan sosialisasi pajak yang intensif dan berkelanjutan untuk mendorong kepatuhan pajak UMKM. Penelitian ini memberikan bukti empiris kontekstual di kabupaten banyumas agar dapat menjadi dasar perumusan kebijakan peningkatan kepatuhan pajak.]]>
<![CDATA[Developing Small Business Through Character with the Application of Mind Mapping On Aisyiyah Entrepreneur ]]>
<![CDATA[Rina Mudjiyanti]]>;
<![CDATA[Rezky Pramunindra]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Irawan Randikaparsa]]>;
<![CDATA[Rifka Utami Arofah]]>
<![CDATA[ Journal of Society, Community and Business Development Vol. 1 No. 2 (2023): October ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/scbd.v1i2.67
<![CDATA[Small businesses have grown rapidly, but that does not mean without obstacles. The growth and development of small businesses can improve an independent economy, but it needs to be supported by the mentality and character of an entrepreneur. Business owners must be able to carry out good management in various economic conditions that are full of uncertainties. Perseverance and mental toughness as well as a positive mindset play an important role in being able to develop strategies to compete and survive, as well as to develop even better. Good planning is done so that an entrepreneur more structured in the process of starting or developing a business, as well as more measurable expectations take action to minimize losses. The target of this activity is Aisyiyah entrepreneur in the Banyumas area. The method used, with providing business development training to participants, builds character and mentality by applying entrepreneurial mind mapping. Business owners have the ability to find solutions to every problem with the right strategy. it is hoped that by having a positive character and mentality, make a mind map in developing business strategies that can improve and develop Aisyiyah's small businesses in the Banyumas area. Keywords: Mind mapping, Caracter, Creativity, Aisyiyah.]]>
<![CDATA[Practice for Completing Corporate Tax Return in Tax Payers at Cooperatives Universitas Muhammadiyah Purwokerto ]]>
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Iwan Fakhruddin]]>;
<![CDATA[Rezky Pramurindra]]>
<![CDATA[ Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/scbd.v2i2.212
<![CDATA[The aim of this Community Service is to increase insight and competence in the field of taxation, especially in understanding the calculation and filling out of Corporate Tax Returns. The object of this community service activity is the prosperous employee cooperative of Muhammadiyah University, Purwokerto. There are forms of training in the form of filling in e-SPT for Corporate Taxpayers to increase tax competency for employees in the finance department who also serve in the tax department, in filling out SPT online using the e-Form application. The method or method used in this Community Service Activity is firstly using a survey method, where the team conducts a survey directly to the location for initial data collection. Apart from conducting surveys, the team also carried out observations and interviews. These observations and interviews are carried out at an early stage in order to collect data and look for problems before deciding what kind of service activities are appropriate for the target audience. Interviews were conducted with the chairman of the cooperative and employees of the finance and taxation department.]]>
<![CDATA[SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) ]]>
<![CDATA[Putri Elvina Clarissa Dewi]]>;
<![CDATA[Nur Isna Inayati]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Tiara Pandansari4]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Universitas KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.8331
<![CDATA[This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.]]>
<![CDATA[Pengaruh Profitabilitas, Tunneling Incentive, Intangible Asset Terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi ]]>
<![CDATA[Widodo, Lovetania Islamika]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Fakhruddin, Iwan]]>;
<![CDATA[Inayati, Nur Isna]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v9i1.2067
<![CDATA[Tujuan penelitian untuk mengetahui pengaruh dari profitabilitas, tunneling incentive, dan intangible asset terhadap tax avoidance dengan transfer pricing sebagai variabel moderasi. Adapun populasi penelitian adalah perusahaan yang bergerak pada sektor energi yang terdaftar di BEI. Teknik seleksi sampel menggunakan purposive sampling, dihasilkan sebanyak 152 dari 38 perusahaan. Metode analisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas dan tunneling incentive memberikan pengaruh negatif terhadap tax avoidance, sedangkan transfer pricing berpengaruh positif terhadap tax avoidance, dan intangible aset tidak menunjukkan pengaruh yang signifikan. Di samping itu, transfer pricing terbukti berperan dalam memoderasi hubungan antara profitabilitas terhadap tax avoidance, sedangkan variabel tunneling incentive dan intangible aset tidak dapat termoderasi. Implikasi dari penelitian ini menunjukkan bahwa perusahaan sektor energi melakukan transfer pricing terutama pada perusahaan yang memperoleh laba yang tinggi dengan tujuan melakukan tax avoidance sehingga hasil penelitian ini dapat memberikan masukan kepada otoritas pajak dalam membuat kebijakan terkait dengan transfer pricing. Dengan demikian, studi ini berkontribusi pada literatur penghindaran pajak dengan memperjelas peran kondisional transfer pricing dalam memfasilitasi praktik tax avoidance pada perusahaan sektor energi yang memiliki tingkat profitabilitas tinggi di pasar emerging.]]>
<![CDATA[Pengaruh Intellectual Capital, Efisiensi Operasional dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional di Indonesia Tahun 2021-2024 ]]>
<![CDATA[Ma'ruf, Andhika Sofian]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Fakhruddin, Iwan]]>;
<![CDATA[Setyadi, Edi Joko]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v9i1.2157
<![CDATA[Tujuan penelitian untuk menganalisis pengaruh Intellectual Capital, Efisiensi Operasional, dan Kepemilikan Manajerial terhadap Kinerja Keuangan perusahaan perbankan konvensional di Indonesia tahun 2021–2024. Populasi penelitian mencakup seluruh bank umum konvensional yang terdaftar pada Bursa Efek Indonesioa (BEI) dan Otoritas Jasa Keuangan (OJK, 2024), sementara pemilihan sampel dilakukan menggunakan metode purposive sampling. berdasarkan ketersediaan laporan keuangan tahunan selama periode penelitian diperoleh 23 bank dengan total 92 observasi. Metode analisis yang digunakan adalah regresi data panel menggunakan pendekatan Fixed Effect Model (FEM) GLS regression dengan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi, sehingga semua asumsi klasik diterima. Hasil penelitian menunjukkan Intellectual Capital, Kepemilikan Mannajerial berpengaruh positif terhadap kinerja keuangan, dan Efisiensi Operasional (BOPO) tidak berpengaruh terhadap kinerja keuangan. Temuan ini menegaskan pentingnya penguatan Intellectual Capital sebagai aset strategis dalam meningkatkan kinerja keuangan perbankan konvensional di Indonesia.]]>
<![CDATA[Determinants of Tax Aggressiveness with Corporate Governance as a Moderation Variable in Technology Sector Companies in Indonesia ]]>
<![CDATA[Ramadani, Hikmah Amalia]]>;
<![CDATA[Pandansari, Tiara]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Hapsari, Ira]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v9i1.2179
<![CDATA[This study examines how Corporate Social Responsibility (CSR) and Executive Character influence Tax Aggressiveness, and evaluates whether Corporate Governance moderates these relationships in technology companies listed on the IDX during 2020–2024. This study uses a quantitative approach with secondary data from the annual reports of technology companies listed on the IDX. Using purposive sampling, 117 panel observations from 28 companies were obtained. The analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 27 to test both direct and interaction effects. Classical assumption tests were also carried out to ensure the regression model validity. The results of this study found that CSR and Executive Character have a negative influence on tax aggressiveness. Corporate Governance, proxied by independent commissioners moderates the relationship but strengthens CSR and Executive Character on tax aggressiveness, indicating ineffective monitoring. The findings suggest that although CSR and executive character reduce tax aggressiveness, corporate governance mechanisms are not yet effective in overseeing tax related decisions. This implies that governance structures tend to function symbolically rather than substantively, highlighting the need for firms and regulators to strengthen the quality and effectiveness of tax supervision.]]>
