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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Apakah Perbedaan Gaya Kepemimpinan dan Skema Kompensasi Mempengaruhi Negosiasi Harga Transfer? Aryan Danil Mirza. BR; Fitri Mareta
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4390

Abstract

Transfer pricing can cause conflicts between divisions. Therefore, this study examines how the type of leadership and compensation schemes can influence the seller's transfer price decision to obtain an equal profit—using a 2x2 factorial design experimental method on leadership Style variables (supportive vs. unsupportive) and compensation scheme variables (high bonus percentage vs. low bonus percentage). This study shows that sellers will charge transfer prices close to the same profit under supportive leadership. In addition, the seller will charge a transfer price close to the same profit when the compensation scheme has a low bonus percentage. This study provides knowledge to companies to formulate effective strategies to reduce transfer price negotiation conflicts by considering the type of leadership and compensation schemes.
Does Performance Evaluation Mattered? An Explanation from Literature Study Aryan Danil Mirza. BR; Fitri Mareta
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.5331

Abstract

Performance evaluation aims to improve human resources to accelerate the achievement of organizational goals. This systematic review identifies individual performance evaluation indicators and builds a reliable information system based on errors in evaluating performance. This research is qualitative. This research uses secondary data using a literature study approach. A systematic literature search was conducted for peer-reviewed articles published from 1991 to 2022 that discussed performance evaluation. Bibliographical databases include Science Direct, Emerald, JSTOR, and Osiris. Articles must identify individual performance appraisal factors and errors in performance evaluation. The results identify that the organization carries out performance evaluations aimed at reviewing individual performance to determine each individual's potential so that it can be adjusted to the organization's reward and punishment standards. However, several individual performance appraisal factors and errors in a performance evaluation that have important implications for practice are caused by the hello effect, horns effect, central tendency, and strictness and leniency. This study has several limitations because this review covers a range of performance evaluation topics, ignoring many other papers that could provide meaningful insights. Further research can expand the topic of discussion related to performance evaluation indicators, especially in Indonesia. In addition, this review explicitly discusses performance evaluation in the private sector. Further research can specifically discuss public sector performance evaluation so that it has an impact on improving public sector performance and encouraging Good Corporate Governance (GCG).
Co-Authors Adelia Putri Prameswari Aditya Permana Aditya Permana Al Farizi, Yusuf Ihsan Al-ghifari, Abidzar Septawandra Aldini Nofta Martini Alycia, Fiorenza Amar Ma'ruf Amardiasta, Lavina Ambya, Ambya Amelia, Yunia Andriyanto, Weddie Annisa Amimi Apief Miftahul Huda Avicenna Muhammad Rafif Satyanegara Ayu Nani Djismudin Azizah Debi Safitri Badi’atus Sholikhah Bemby Adilia Heaverly Birlin, Raisa aqila Chytya Ike Ratu Ardila Claraini, Putri Yulfhita Cornelius Saryadi Turnip Dewi Sukmasari Dewinta Yulyanti Diajeng Fitri Wulan Dian Fajarini Dian Fajarini Dwi Widya Wati Dwinny Octary, Ayu Eka Sriutami Elvia Rahma Nisa Elvina Damayanti Eriza Tri Sativa Erlina Rufaidah Fadilah Nur Azizah Faiq Adhwa Hasanuddin Farah Nisa Ul Albab Fathia, Syaharani Noer Fatkhur Rohman Fitri Mareta Fitri Mareta Fitri Mareta Gabriella Ratna Mawarni Ghea Laili Putri Garien Gusektiono Harfa Alifio Dito Ananta Harsono Edwin Puspita Hilyah Kamilah Indah Maelany Putri Ipan Jeremia Manik Jihan Fatin Fadillah Lotte Jogi Putra Maulana Joni Putra Joni Putra Josua Riscyando Napitu Kamadie Sumanda Syafis Kayla Amanda Khairunnisa Kharisa Rachmi Khoirunisa Kharisa Rachmi Khoirunisa Komalasari, Agrianti Ladista, Rindy Dwi Laili Fadhila Banuwa Laula Khairun Nisa Lavina Amardiasta lidya Ayuni Putri Lisa Oktaviani Maheswari, Fidela Salsabilla Malva Axela Maninggor Esteria Silaban Maria Paramastri Hayuning Adi Mega Metalia, Mega Meza Difia Syaffanaztiti Mira Apriliana Sari Muhammad Alif Ramadhan Muhammad Chandra Gunawan Nababan, Rohani Risnauli Nabila Arnelis Julian Nabila Sania Afia Rona Nadya Nurul Fitriani Nasrul Maulana Nasya Tsabitah Naufal Rizki Suandra Putra Nayla Alya Putr Neny Desriani Ni Wayan Ayu Pratisia Wati Nike Diah Elvy Ramadhani Niken Kusumawardani Nisa Fitria Nur Fitri Sadida Ipaenin Nur Muslima Dwi Yantika Nurdin, Nurdin Nurma Diski Jaya Trisnawati Prayogo, Sigit Pujiati Pujiati Putra, Joni Putri Handayani Putri Yulfhita Claraini Putri, Indah Maelany Rafli Pratama Yustisio Raihan Razif Afero Ramadhina Indah Audeskin Ramdan Firdaus Raniela Suci Permadani Ratna Septiyanti Reni Oktavia Resha Moniyana Putri Retno Yuni Nur Susilowati Ribka Tasya Rima Yuni Saputri Rizki Ramadhani Rizqi Bonar S. Pakpahan Rofila Syahda Azaria Rohman, Fatkhur Saputra, M Rizky Rico Sartini Sefita Indriati Shilla Fatonah Shofiyah, Indah Shofiyatul ‘Aeni Sigit Prayogo Sony Warsono Sudrajat, Sayidati Rahmatut Salitsa Sumanda Syafis, Kamadie Syahidah, Silke Tedi Rusman Tika Ayu Yulinda Tri Joko Prasetyo Trisnawati , Nurma Diski Jaya Uma Zalfa Salsabiil Vitriyani Tri Purwaningsih Wafieq Bidzikrul Hartofa Wahyu Rianto yenni agustina Yenni Agustina Yusuf Ihsan Al Farizi