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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Abdi Insani Indonesian Journal of Electrical Engineering and Computer Science UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education Journal Of Human And Education (JAHE) Jurnal Penelitian Pendidikan Indonesia
Muhammad Pondrinal
Fakultas Ekonomi Dan Bisnis, Universitas Putra Indonesia YPTK Padang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH PAJAK PENGHASILAN, TUNNELING INCENTIVE DAN TAX MINIMIZATION TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2014 – 2018 Muhammad Pondrinal; Berta Agus Petra; M. Afuan; Sri Ayu Anggraini
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The research aims to see how income tax influences, tunneling incentive and tax minimization of transfer pricing decisions with profitability as control variables. The samples in this study were taken by purposive sampling method in manufacturing company of consumer goods industry that listed on Indonesia Stock Exchange, which are as many as 11 companies with 5 years research period from 2014-2018. This research uses secondary data obtained from financial statements, namely comprehensive income statement, statement of financial position, statement of changes in equity, and statement of cash flows. The results showed that income tax partially had a significant effect and had a negative direction on transfer pricing decisions. Partial tunneling incentives have no significant effect and have a positive direction on transfer pricing decisions. Partial tax minimization has no significant effect and has a positive direction towards transfer pricing decisions. Income tax variables, tunneling incentive and tax minimization simultaneously have a significant effect on transfer pricing decisions. Profitability as a control variable has a significant effect and has a negative direction on transfer pricing decisions. Penelitian ini bertujuan untuk melihat bagaimana pengaruh pajak penghasilan, tunneling incentive dan tax minimization terhadap keputusan transfer pricing dengan profitabilitas sebagai variabel kontrol. Sampel pada penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia yaitu sebanyak 11 perusahaan dengan periode penelitian selama 5 tahun dari tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yaitu laporan laba rugi komprehensif, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas. Hasil penelitian menunjukan bahwa pajak penghasilan secara parsial berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Tunneling incentive secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Tax minimization secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Variabel pajak penghasilan, tunneling incentive dan tax minimization secara simultan berpengaruh signifikan terhadap keputusan transfer pricing. Profitabilitas sebagai variabel kontrol berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing.
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability Muhammad Pondrinal; Ronni Andri Wijaya; Berta Agus Petra; Thariq Al Adli
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.72

Abstract

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.
Environmental Performance and Corporate Social Responsibility (CSR) Disclosure on Company Value with Financial Performance as Mediating Variables Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Rosi Anggraini
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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Abstract

The purpose of this study was to determine the effect of environmental performance, corporate social responsibility disclosure on firm value with financial performance as an intervening variable. The data used is secondary data in the form of financial reports (annual report) for 2015-2019. Technical analysis of the data using multiple regression analysis with random sampling with a total of 35 companies from a total population of 61 companies. The results showed that environmental performance had a positive and significant effect on firm value. Corporate social responsibility disclosure had a positive and significant effect on firm value, and financial performance had a positive and significant effect on firm value. Environmental performance has a positive and significant effect on financial performance, corporate social responsibility disclosure has no positive and significant effect on financial performance and financial performance is able to intervene in environmental performance, corporate social responsibility disclosure on company value
Bond Prices Through Bond Ranking As Intervening Variables: Liquidity, Leverage , Company Size, Auditor's Reputation Sukma Maskami; Ramdani Bayu Putra; Muhammad Pondrinal
International Journal of Economics Development Research (IJEDR) Vol. 3 No. 2 (2022): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v3i2.418

Abstract

The purpose of this study was to determine the effect of liquidity, leverage, firm size, auditor reputation and bond ratings on bond prices. This type of research data obtained from secondary data. The sample in this study were 48 companies listed on the Indonesia Stock Exchange using the random sampling method. The results of this study indicate that liquidity, leverage, firm size, auditor reputation have no effect on bond ratings and leverage, firm size, auditor reputation have a positive and significant effect on bond prices, while liquidity, leverage, firm size, auditor reputation affect bond prices through bond rating. Keywords: bond prices, liquidity, leverage, firm size, auditor
THE EFFECT OF PROMOTION AND TOURISM FACILITIES ON TOURIST INTERESTS AND ITS IMPACT ON TOURIST LOYALTY IN MANDEH TOURISM AREA (STUDY BASED TOURISM IN MANDEH TARUSAN AREA WEST SUMATERA) Dori mittra candana; Muhammad Pondrinal; Rio Andhika Putra; Ratih Purwasih
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.729 KB) | DOI: 10.22216/jit.v14i4.120

Abstract

This study aims to determine the effect of promotion and tourist facilities on tourist interest and its impact ontourist loyalty in the tourist area of Mandeh. The sample in this study were tourists who visited the Mandehtourist area. This study uses quantitative methods with Structrul Equation Modeling (SEM) Partial Least Square(PLS) analysis tools. The results in this study indicate a positive and significant effect of promotion and tourismfacilities on tourist interest. Promotion and tourism facilities have no significant effect on tourist loyalty. Thereis also a positive and significant influence of tourist interest on tourist loyalty. Meanwhile, there is a positiveand significant influence of promotion and loyalty through tourist interest. And there is a positive and significantinfluence on tourism facilities and loyalty through tourist interest
Optimalisasi Promosi Kampung Manggis Secara Digital Sebagai Potensi Agrowisata di Kota Padang Muhammad Pondrinal; Melisa Suardi; Tedy Tedy
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 5 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i5.10856

Abstract

Indonesia merupakan negara yang memiliki potensi wisata yang sangat besar untuk dikembangkan. Namun, dibalik keragaman wisata di Indonesia seperti Eduwisata, Ekowisata dan lainnya, ternyata semenjak wabah Covid-19 pada tahun 2020 lalu, wisata lokal tersebut menjadi imbas yang membuat kunjungan wisata merosot turun. Setidaknya memiliki tiga aspek yang pengaruhnya di aspek ekonomis (bagian sumber pajak dan devisa), aspek sosial (penciptaan lapangan kerja) dan aspek budaya. Masalah penurunan kunjungan dan omset masyarakat yang tidak stabil ini sebenarnya sudah ditanggapi oleh pemerintah kota dengan menciptakan Kampung Tematik salah satunya kampung tematik kampung manggis di Kota Padang. Untuk pengembangan Kampung Tematik Kampung Manggis ini dibutuhkan pelatihan dan pendampingan secara berkelanjutan dalam peningkatan sumber daya manusia berbasis digital. Hal ini diharapkan dapat mempromosikan daerah kampung Manggis menjadi kawasan Argowisata di Kota Padang. Metode dalam pelatihan ini dilakukan dengan beberapa tahapan seperti persiapan, FGD, pelaksanaan kegiatan pelatihan, evaluasi dan hasil evaluasi. Pengabdian ini berharap dengan adanya pelatihan pengoptimalisasian promosi berbasis digital ini pengurus dan pengelola Kampung Manggis bisa menjadikan kegiatan ini berkelanjutan untuk membangun sumber daya manusia
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
BOARD DIVERSITY AND INTELLECTUAL CAPITAL ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Mayroza Wiska
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.114 KB) | DOI: 10.22216/jit.v16i3.1344

Abstract

This study aims to determine the analysis of the effect of board diversity and intellectual capital on firm value with profitability as the case study intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was taken by purposive sampling method on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The number of samples used as many as 33 companies. The method of analysis of this research is to use the method of path analysis and hypothesis testing.The results of this study indicate that partially the effect of board diversity and intellectual capital has a significant positive effect on profitability, board diversity and intellectual capital have a positive and significant effect on firm value, while profitability has no significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 years. In direct and indirect influence it is stated that board diversity has a significant effect on firm value mediated by profitability as an intervening variable and intellectual capital has a significant effect on firm value mediated by profitability as an intervening variable in manufacturing companies on the Indonesia Stock Exchange in the 2016-2020 period
PENDAMPINGAN DAN PENYULUHAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI SEBAGAI UPAYA PENINGKATAN KEMAMPUAN MANAJERIAL UMKM JAGUNG MANIS F1 AINA Muhammad Pondrinal; Della Asmaria Putri
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.16854

Abstract

Abstrak: Pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan dan penyuluhan dalam pengelolaan keuangan berbasis akuntansi kepada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) jagung manis F1 Aina. Tujuan utama dari kegiatan ini adalah untuk meningkatkan kemampuan manajerial UMKM dalam mengelola keuangan mereka dengan lebih efektif dan efisien. Metode yang digunakan dalam pengabdian ini meliputi beberapa tahap, yaitu identifikasi kebutuhan dan masalah UMKM dalam pengelolaan keuangan, penyusunan materi penyuluhan berbasis akuntansi sesuai dengan karakteristik UMKM jagung manis F1 Aina, serta pelaksanaan sesi penyuluhan dan pendampingan secara interaktif. Dalam penyuluhan, UMKM diberikan pemahaman tentang dasar-dasar akuntansi, pembukuan sederhana, perencanaan keuangan, serta analisis sederhana terhadap laporan keuangan mereka. Hasil dari kegiatan ini diharapkan dapat memberikan manfaat yang signifikan bagi UMKM jagung manis F1 Aina. UMKM diharapkan dapat mengimplementasikan praktik-praktik akuntansi yang telah dipelajari untuk memonitor dan mengelola keuangan mereka dengan lebih baik. Dengan meningkatnya pemahaman tentang pengelolaan keuangan dari skor awal 70 menjadi 90 setelah dilakukan pelatihan dengan persentase peningkatan sebesar 29%, diharapkan mampu membuat keputusan bisnis yang lebih cerdas dan berencana, serta dapat mengidentifikasi area-area yang memerlukan perbaikan dalam pengelolaan keuangan.Abstract: Community service aims to provide assistance and guidance in accounting-based financial management through counseling to Micro, Small, and Medium Enterprises (MSMEs) engaged in Jagung manis F1 Aina. The primary objective of this initiative is to enhance the managerial capabilities of these MSMEs in effectively and efficiently managing their finances. The methodology employed in this community service comprises several stages, including identifying the financial management needs and issues of the MSMEs, developing accounting-based counseling materials tailored to the characteristics of the Jagung manis F1 Aina MSMEs, and conducting interactive counseling and mentoring sessions. During the counseling sessions, the MSMEs are provided with an understanding of fundamental accounting principles, simple bookkeeping techniques, financial planning, and basic analysis of their financial statements. The anticipated outcomes of this endeavor are expected to yield significant benefits for the Jagung Manis F1 Aina MSMEs. These businesses are anticipated to apply the accounting practices they have learned to better monitor and manage their finances. With the enhanced comprehension of financial management, rising from an initial score of 70 to 90 following the training, marking a 29% increase, it is anticipated that they will be capable of making wiser and more strategic business decisions, while also identifying areas requiring improvement in financial management.
Co-Authors Afuan, Muhammad Aggy Pramana Gusman Berta Agus Petra Della Asmaria Putri Dori Mittra Candana Gisha Dilova Halifia Hendri Hanna Pratiwi Hanna Pratiwi Hanna Pratiwi Harkamsyah Andrianof Hasri Awal Ilona, Desi Lusiana Marta Widian Sari Melisa Suardi Muhammad Hafizh Okta Andrica Putra Ramdani Bayu Putra Ratih Purwasih Rio Andhika Putra Riska Robianto Romi Wijaya Ronni Andri Wijaya Rosi Anggraini Rozi Destian Rozi Destian Silvia Sari Sri Ayu Anggraini Sukma Maskami Tedy Tedy Thariq Al Adli Wiska, Mayroza Yosi Puspita Sari Yosi Yulia Yuyun Dwi Yulia Ningsih Zefri Yenni