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Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Farida; Iskandar Ali Alam; Riswan Riswan
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2747

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.

Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Farida; Iskandar Ali Alam; Riswan Riswan
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2748

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.

ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL Jesika Sari; Aminah Aminah
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 9 (2022): August
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i9.260

Penelitian di UMKM Tahu Di Desa Bangun Rejo untuk melakukan perhitungan biaya produksinya masih menggunakan perhitungan yang sederhanan dimana belum melakukan perhitungan secara terperinci biaya-biaya yang di keluarkan selama produksinya. Bertujuan untuk mengetahui perbandingan metode perusahaan dalam menentukan harga pokok produksi dan untuk mengetahui penetapan harga jual. Jenis penelitian metode analisis deskriptif dengan pendekatan kualitatif. Hasil menunjukan bahwa perhitungan harga pokok produksi dengan metode perusahaan menunjukan hasil yang berbeda yaitu lebih besar. Hal ini di sebabkan karena perhitungan yang dilakukan UMKM belum membebankan biaya overhead di setiap produksinya.

Pentingnya kinerja keuangan pemerintah daerah untuk meningkatkan kesejahteraan masyarakat di indonesia Khairudin Khairudin; Aminah Aminah; Appin Purisky Redaputri
AKUNTABEL Vol 17, No 1 (2020): April
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk memotret kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia serta membuktikan secara empiris pengaruh kinerja keuangan terhadap kesejahteraan masyarakat. Penelitian ini dilakukan terhadapÂ pemerintah kabupaten/kota di Indonesia, dimana kinerja keuangan diukur dengan rasio kemandirian keuangan daerah, rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah dan rasio pertumbuhan keuangan daerah sedangkan kesejahteraan masyarakat diukur dengan Indeks Pembangunan Manusia (IPM). Pengujian dilakukan dengan menggunakan pengujian hipotesis. Hasil penelitian berdasarkan periode pengamatan menemukan bukti bahwa (1) kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia belum begitu baik; (2) kemandirian keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat; (3) efektivitas keuangan daerah berpengaruh positif dan tidak signifikan terhadap kesejahteraan masyarakat; (4) efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat dan (5) pertumbuhan keuangan daerah berpengaruh negatif dan signifikan terhadap kesejahteraan masyarakat. Penelitian ini telah mengkonfirmasi stakeholder theory, dimana sebagai sebuah organisasi pemerintah daerah telah memberi manfaat kepada para stakeholder diantaranya adalah berupa kesejahteraan bagi masyarakat meskipun belum sesuai dengan harapan.

Pengungkapan Aset Biologis Perspektif Internal Dan Eksternal Aminah Aminah; Khairudin Khairudin; Hendri Dunan
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3049

Tujuan penelitian ini adalah masih rendahnya pengungkapan tentang aset biologis di Indonesia. Pengungkapan aset biologis PSAK 69 sangat penting dilakukan bagi perusahaan untuk meningkatkan reputasi perusahaan dan keberlanjutan suatu perusahaan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh intensitas aset biologis, pertumbuhan perusahaan, tipe auditor, serta kepemilikan publik terhadap pengungkapan pada aset biologis. Metode Penelitain yang digunakan adalah kuantitatif dan data sekunder yang diperoleh dari laporan tahunan perusahaan plantation & crops yang listing di Indonesia Stock Exchange (IDX) merupakan populasi untuk penelitian ini, dengan jumlah 25 entitas. 13 dari 25 perusahaan menjadi sampel penelitian yang di ambil menggunakan purposive sampling method. Teknik penelitian menggunakan regresi data panel pada software Eviews 10. Temuan dari riset ini ialah intensitas aset biologis dan jenis auditor berdampak positif terhadap pengungkapan aset biologis secara signifikan. Pertumbuhan perusahaan mempunyai pengaruh positif tiidak signifikan terhadap pengungkapan aset biologis, kepemilikan publik memiliki pengaruh negatif tak signifikan terhadap pengungkapan aset biologis.

Aplikasi Digital Kawal Desa: Upaya Peningkatan Kesejahteraan Masyarakat Andala Rama Putra Barusman; Marzuki Marzuki; Aminah Aminah; Khairudin Khairudin; Nurdiawansyah Nurdiawansyah; Luke Suciyati Amna; Sindy Astuti; Ahmad Firdaus; Ahmad Paruji; Vina Petricia; Andika Okta Wijaya
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3047

Penelitian ini bertujuan memberikan solusi untuk meningkatkan kesejahteraan masyarakat di Desa Sidodadi melalui implementasi APDIKAD. Penelitian dilakukan di Desa Sidodadi Kecamatan Waylima Kabupaten Pesawaran meliputi tahapan identifikasi problem sampai dengan tahapan produksi akhir. Hasil penelitian menunjukkan bahwa implementasi aplikasi APDIKAD sangat diminati masyarakat Desa Sidodadi yang ditunjukkan dengan tingginya antusiasme pelaku UMKM dan masyarakat melakukan penginputan data terkait informasi umum. Ini menggambarkan bahwa pelaku UMKM dan masyarakat Desa Sidodadi menginginkan adanya perubahan sesuai perkembangan teknologi terkini dari sisi tatakelola bisnis dan tatakelola pemerintahan. Semakin majunya bisnis UMKM dan reformasi pemerintahan desa maka dapat meningkatkan perekonomian dan kesejahteraan masyarakat, sehingga secara umum kesejahteraan masyarakat Lampung semakin meningkat. Untuk mendukung keberlanjutan aplikasi ini, maka diharapkan dukungan seluruh stakeholder di lingkungan Pemerintah Kabupaten Pesawaran.

Pengaruh Kinerja Keuangan Terhadap Financial Distress (Studi pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2017-2021) Ayu Gita Permata; Aminah
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1214

The purpose of this study is to analyze the impact of profitability, solvency, and liquidity on the financial condition of 13 Indonesian Stock Exchange (IDX) listed insurance companies in the period 2017-2021. The sampling method used was direct sampling and data were analyzed using descriptive analysis, review, and hypothesis testing. We found that profitability (ROA), solvency (DAR) and liquidity (CR) have partially or simultaneously had a positive and significant impact on the degree of financial deterioration of insurers. These insights have a significant impact on the financial management of insurers and aid decision-making by industry managers, investors, and regulators. The results of this analysis could lead to a better understanding of the factors that influence financial hardship and encourage insurers to pay more attention to financial performance and better manage risk. This research can also make a valuable contribution to financial literature and can form the basis for further research on risk management and corporate finance in insurance and other areas of finance.

Menilai Pembangunan Good Government Governance di Indonesia Khairudin Khairudin; Sartono Sartono; Aminah Aminah; Tina Miniawati Barusman; Afrizal Nilwan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3312

Penelitian ini bertujuan untuk menilai pembangunan good government governance di Indonesia. Kualitas pembangunan good government governance dinilai menggunakan governance index yang dibangun dengan metode Principal Component Analysis meliputi prinsip demokrasi, transparansi, akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil penelitian mengkonfirmasi bahwa (1) 76,47% pemerintah provinsi pembangunan good government governance pada berkualitas â€œbaikâ€ dan 23,53% pemerintah provinsi dengan kualitas good government governance yang â€œcukup baikâ€; (2) Provinsi Bali merupakan pemerintah provinsi di Indonesia yang terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk untuk kualitas pelaksanaan good governance di Indonesia. Temuan ini menjadi bukti empiris pentingnya komitmen semua pihak untuk bersinergi memperkuat implementasi prinsip-prinsip good government governance.

Determinants of Occupational Health and Safety Disclosure: An Empirical Study of Property, Real Estate, and Building Construction Companies on IDX Sindy Astuti; Aminah
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.884

Occupational Health and Safety Disclosure (OHSD) is essential to provide the public and stakeholders with more information about a company. In particular, OHSD still needs further research because the work accidents in Indonesia are currently excessive, but not all companies disclose it. OHSD is also crucial for corporate sustainability. The primary objective of this study is to conduct an empirical study of the impact of Profitability, Leverage, and The Size of the Board of Commissioners on OHSD. The research method used in this study is quantitative and secondary data obtained from the annual reports and sustainability reports of the property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sampling technique used is purposive sampling, with 81 samples. Data analysis used panel data regression with a Random Effect Model (REM). The study concluded that Profitability and Leverage (DER) significantly and positively affect OHSD. However, the size of the Board of Commissioners has a negative and significant effect on OHSD. The research results imply the Occupational Health and Safety Disclosure as material for preparing company policies. For academics, this research is expected to expand the financial accounting literature on OHSD from the stakeholder theory perspective.

Financial Statement Fraud Model: (Case Study on BUMN Companies for the 2021-2022 Period) Iin Ardi Yanti; Riswan Riswan; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of commissioners and institutional ownership on financial statement fraud. A quantitative approach is used in this study with the population, namely BUMN companies, for the 2021–2022 period, and purposive sampling is used to select samples. The number of samples was 17 for a two-year period, so 34 research data points were obtained. The results of this study show that the independent board of commissioners and institutional ownership have a negative and significant effect on financial statement fraud, and financial performance can mediate the effect of independent commissioners and institutional ownership on financial statement fraud. The conclusion of this study indicates that the number of commissioners in the company and the number of shares owned by institutions that can affect financial statement fraud, as well as the amount of supervision from independent commissioners and institutions that invest capital, will have an impact on the better financial performance of the company, and this will reduce the actions of managers to commit financial statement fraud.

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