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All Journal Jurnal Sisfokom (Sistem Informasi dan Komputer) Journal of Accounting Auditing and Business Paulus Journal of Accounting (PJA) Jurnal Ilmiah Wahana Pendidikan
Arie Pratama
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Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Share Ownership Concentration and Company Operation Complexity towards Transfer Pricing Decisions Siska Liana; Sugiono Poulus; Arie Pratama
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25686

Abstract

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results showed that share ownership concentration did not affect transfer pricing decisions, whereas company operation complexity projected by multinationality had a significant positive effect on transfer pricing decisions. Research shows that multinational companies are considered to have more significant opportunities by taking advantage of the differences in tax rates. 
DETEKSI PENYUSUPAN PADA SERVER MENGGUNAKAN METODE INTRUSION DETECTION SYSTEM (IDS) BERBASIS SNORT Benny Wijaya; Arie Pratama
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol 9, No 1 (2020): MARET
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.083 KB) | DOI: 10.32736/sisfokom.v9i1.770

Abstract

Permasalahan yang ada diwarnet cyber terletak pada belum terdapatnya sistem keamanan server warnet, oleh karena itu beberapa kali server warnet cyber mengalami permasalahan karena adanya penyerangan yang dilakukan oleh pihak lain seperti ping flood, smurf attack dan lain - lain. Ada beberapa alternatif solusi untuk mengatasi permasalahan keamanan warnet yang kurang maksimal salah satunya adalah penerapan metode IDS (Intrusion Detection System). Sistem ini bekerja dengan membuat peringatan bahwa adanya penyusupan dari luar yang bisa membaca parameter berupa alamat IP (Internet Protocol) penyerang. Dengan Implementasi sistem ini ,maka sistem mampu menutup akses terhadap usaha-usaha penyerangan terhadapa jaringan komputer. Dengan demikian jalur komunikasi menggunakan Snort dan IDS bisa lebih efisien.
Pengaruh Penyederhanaan Birokrasi Terhadap Kepuasan Kerja dan Dampaknya Pada Kinerja Pegawai di Lingkup Bps Se- Provinsi Maluku Utara Arie Pratama; Adnan Rajak; Rahmat Sabuhari
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.411 KB) | DOI: 10.5281/zenodo.7578784

Abstract

The purpose of this research is to empirically test and analyze the effect of simplification on employee performance through employee job satisfaction in the BPS Scope of North Maluku Province. The influence discussed is the influence between variables. The research design uses surveys and questionnaires. The population in this study are employees within the BPS of North Maluku Province who have experienced simplification of the bureaucracy (transfer of structural positions to functional positions). In this study, researchers used a sampling technique with a proposive sampling method using a sample of 110 respondents. The data analysis method uses SmartPLS 3.0. The results of the study show that 1) Simplification of the bureaucracy has a positive and significant effect on employee job satisfaction in the Scope of the BPS throughout North Maluku Province, 2) Simplification of the bureaucracy has a positive and significant effect on employee performance in the Scope of BPS throughout North Maluku Province, 3) Job satisfaction has an effect positive and significant impact on employee performance at the Scope of BPS of North Maluku Province, 4) Job satisfaction mediates the effect of bureaucratic simplification on employee performance at the Scope of BPS of North Maluku Province.
EXPLORING THE FACTOR OF SERVICE QUALITY (CASE STUDY AT PT. PLN SOUTH MAKASSAR) Arie Pratama; Haris Maupa; Andi Nur Baumassepe
Paulus Journal of Accounting (PJA) Vol. 4 No. 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to explore the factors that shape service quality. This research was conducted by combining several existing dimensions of service quality and looking for gaps in the constructs of these measurementdimensions which were adjusted to the conditions in the object of research. The sample in this study were PLN customers in the UP3 South Makassar area. This research is quantitative research using confirmatory factoranalysis 1st order. The results showed that the 5 dimensions used in this study (tangibility, reliability, responsiveness, assurance, empathy, and technology) proved to be able to be used as service quality measurement factors.
Co-Authors Adnan Rajak Andi Nur Baumassepe Benny Wijaya Haris Maupa Rahmat Sabuhari Siska Liana Sugiono Poulus