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All Journal Jurnal Riset Akuntansi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Majalah Ilmiah Warta Dharmawangsa GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Ninta Katharina
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences Other

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Analisis Pengaruh Tunneling Incentive Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Lq45 Yang Terdaftar di Bei Ninta Katharina
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.9343

Abstract

Transfer pricing is the price in which products or services from a division are transferred to other divisions within the same company or between companies that have a special relationship. The purpose of this study is to determine and examine the effect of tunneling incentives, taxes and foreign ownership on the application of transfer pricing on LQ45 companies listed on the IDX for the period 2018-2020. The population in this study is the LQ45 companies listed on the BEI totaling 45 companies using the saturated method where all populations are sampled in the study. The method in this study uses 3 methods of analysis, namely classical assumption test, hypothesis testing and multiple linear regression test. The results of this study state that simultaneously, tunneling incentives, taxes and foreign ownership have a significant and significant effect on the implementation of transfer pricing in LQ45 companies listed on the IDX. Partially, foreign ownership and taxes can have a significant and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX, while tunneling incentives have no and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ninta Katharina; Christine Christine; Ferida Wijaya; Chryseis Clarissa Clorinda
Jurnal Warta Dharmawangsa Vol 15, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v15i1.1055

Abstract

Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019 Ninta Katharina; Albert Wijaya; Juliana Juliana; Valen Avelina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1919

Abstract

Property issuers must be prepared to face another year of sluggish market where after three years there has been a continuous cycle of weakness. The purpose of this research is to see the influence. Capital Structure, Liquidity, Company Size, Debt Policy and Profitability against Company Value in property companies, re-evaluation and construction of buildings listed on the Indonesia Stock Exchange for the 2016-2019 Period. Quantitative research approach. This type of descriptive quantitative research. The nature of this research is due and effect / causal. The population in this study were 83 types of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. The sample is 23 companies. The result is that the capital structure has no partial effect on company value in companies, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 Period. Liquidity does not partially affect the value of property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The size of the company does not have a partial effect on the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. The debt policy does not have a partial effect on company value in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Profitability has a partial effect on company value in property, real estate, and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Capital structure, liquidity, company size, debt and profitability simultaneously influence the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period.
Effect of Inflation, Interest Rates, Exchange Rates, Gross Domestic Product, and Good Corporate Governance on the Value of Consumer Goods Companies Listed on the Indonesia Stock Exchange Angelin Effendi; Viviana Indri; Ninta Katharina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5624

Abstract

The purpose of this study is to analyze effect of inflation, interest rates, exchange rates, gross domestic product, and good corporate governance on the value of consumer goods companies listed on the Indonesia Stock Exchange. The form of this research is quantitative and descriptive. The population used is 57 Consumer Goods Companies listed on the Indonesia Stock Exchange on the 2017-2020. This research uses purposive sampling. The total number of data observations in this study is 84 observation data. The research data analysis method is multiple linear regression analysis. Multiple linear regression analysis using partial test (t) and simultaneous test (F). The results show that inflation has a positive and insignificant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. Interest rates has a positive and insignificant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. Exchange rates has a positive and insignificant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. Gross domestic product has a negative and insignificant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. Good corporate governance has a positive and insignificant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. Inflation, interest rates, exchange rates, gross domestic product, and good corporate governance simultaneously have a significant effect on the value of consumer goods companies listed on the Indonesia Stock Exchange. 
PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, KEBIJAKAN DIVIDEN, DAN STRUKTUR ASET TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017–2020 Timotius Valentino Purba; Ninta Katharina
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.107 KB) | DOI: 10.34308/eqien.v11i1.682

Abstract

This research was conducted in the manufacturing industry where it is known that if a manufacturing company is not careful in managing its assets and dividend policy, it can affect stock prices and investor confidence in the issuer of the company. The purpose of this research is to find out and analyze whether partially and simultaneously independent variables affect stock prices. The research approach used is deductive, the type of research is quantitative and descriptive. The population in this study are all manufacturing companies listed on the Stock Exchange from 2017 to 2020. The population in this study amounted to 193 companies and there were 16 companies that met the criteria. The sampling technique in this study is based on purposive sampling. The results of this study partially show that business risk, sales growth, and asset structure have no effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2017–2020 while company size and dividend policy have a partial impact on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2017–2020. Simultaneously, business risk, company size, sales growth, dividend policy, and asset structure affect the stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2017–2020 with an Adjusted R Square value of 52.7% of stock price variations which can be explained by 5 independent variables and the remaining 47.3% is explained by other variables, such as profitability, liquidity, and others.
Socialization of Early Savings Movement to Improve Skills in Financial Management at the Berkat Iman Orphanage Agus Tina; Khana Saputri; Ninta Katharina; Afriza Amir; William
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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

Abstract

This activity is aimed at the community, especially the main focus is children who need guidance on early savings awareness. The community service team from Universitas Prima Indonesia will conduct socialization activities for children at the Berkat Iman Orphanage. The method in implementing community service is in the form of socialization and discussion between UNPRI lecturers, administrators and children of the Berkat Iman Sejahtera Orphanage. This community service activity was carried out at the Berkat Iman Sejahtera Orphanage, Jalan Sampul No. 49, Sei Putih Barat, Medan Petisah District, Medan City. The target of this community service activity is administrators and early childhood children. A total of 25 orphanage children aged 7 months - 14 years accompanied by 5 administrators have participated in the socialization activity. The results of this activity can be concluded that many children at the Berkat Iman Sejahtera Orphanage still do not know about how to save properly. Administrators at the Berkat Iman Sejahtera Orphanage have additional knowledge and understanding related to how to manage finances through saving from an early age. Administrators and children become aware of good ways to save.
Improving Financial Management and Taxation Systems in Azzahra Bee Farm MSMEs Agus Tina; Khana Saputri; Ninta Katharina; Wirda Lilia; Jessy Safitri Sitorus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3431

Abstract

Honey bee cultivation is a technique for caring for honey bee colonies that live in hives. Apart from producing honey, bee cultivation can also produce other products such as propolis, pollen and royal jelly. The honey produced by honey bees has been proven to be efficacious in maintaining body health and can treat several types of diseases. Honey bee cultivation is a very attractive alternative for the community so it can be used as a very promising business field to increase income. For this reason, knowledge of financial management and a good taxation system is needed to support the development of the honey bee cultivation business. UMKM Azzahra Bee Farm is an UMKM engaged in cultivating honey bees located on Jl. Melati Raya - I No.6 Sempakata Village, Medan Selayang District. A survey conducted by the PKM team found problems related to financial management and the tax system that were still poorly understood. So far, financial management has not been properly recorded and understanding of the tax system is still very minimal. The PKM team intends to carry out PKM activities using an approach method through counseling and workshops regarding financial management and the taxation system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for Azzahra Bee Farm MSMEs in the form of increasing knowledge and skills related to financial management and the taxation system for MSMEs.
Co-Authors Afriza Amir Agus Tina Albert Thengio Albert Wijaya Angelin Effendi Calvin Andrean Christine Christine Chryseis Clarissa Clorinda Ferida Wijaya Jefry Candra Jessy Safitri Sitorus Josua Frengky Haloman Julia Anita Juliana Juliana Junion Junion Khana Saputri Prianka . Timotius Valentino Purba Valen Avelina Vinny Alfionita Viviana Indri Widia Widia Widya Widya William Wirda Lilia Youngky Winata