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All Journal JPM (Jurnal Pemberdayaan Masyarakat) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekobis : Ekonomi Bisnis & Manajemen BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Ilmiah International Journal of Community Service Jurnal Ekonomi Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Jurnal Bisnis, Logistik dan Supply Chain Jurnal Pengabdian Teratai Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Manajemen dan Bisnis JAKPI Jurnal Bisnis dan Ekonomi Siber International Journal of Digital Business
Ahmad Nurdin Hasibuan
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : JAKPI

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Analisis Profitabilitas, Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Food and Beverage yang terdaftar di BEI Tahun 2018-2020 Deandra Naddienalifa; Triyono Adi Tristanto; Ahmad Nurdin Hasibuan; Harisman Harisman
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.553 KB) | DOI: 10.32509/jakpi.v1i2.2191

Abstract

This research aims to determine the analysis of Profitability by proxy Return On Assets, Liquidity by proxy Current Ratio, Solvency with proxy Debt to Equity Ratio and Financial Performance by proxy Return On Equity. The data obtained are 14 companies for the period 2018-2020. The data analysis methods used were normality test, autocorrelation test, multicollinearity test, heteroscedasticity test and t test. The results showed that the Return On Assets variable had a significant and significant effect on Return On Equity. While the Current Ratio has no effect and is not significant on Return On Equity. And the Debt to Equity Ratio has a significant and significant effect on Return On Equity.
PENGARUH PAJAK, TINGKAT KEPEMILIKAN ASING, RENCANA BONUS, DAN PERJANJIAN TERHADAP KEPUTUSAN HARGA TRANSFER Ahmad Nurdin Hasibuan; Harisman Harisman; Abdul Wahab Samad
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.665 KB) | DOI: 10.32509/jakpi.v2i1.2103

Abstract

This study aims to determine the effect of Taxes, Foreign Ownership, Bonus Plans and Debt Covenants on the company's decision to transfer pricing to manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2019. The results show that taxes do not have a positive effect on companies to make transfers. Pricing because this is due to the number of companies to pay taxes every year. Foreign ownership has a positive effect, this is due to the large number of foreign institutions that have shares of more than 5% and 20% more. Bonus Plans have a positive effect, if their rewards or wages depend on reported bonuses on net income then it is possible to increase bonuses during the period by reporting net income as high as possible. Debt Covenant has a positive effect, this is because the calculation of the debt ratio shows that the maximum value is 1.06 and the average is 0.4356, indicating that almost half of the company's investment is in the form of debt. Simultaneously, taxes, foreign ownership, bonus plans and debt covenants have a significant effect on the company's decision to transfer pricing.
Co-Authors Abdul Wahab Samad Abdul Wahab Samad Achmad Fauzi Achmad Fauzi Afiat, Dominica Dini An Beti Roifatul Fitri Angellina Merry Susetyawan Aras, Marsadi Aris Fatoni Asrarudin Udin Asrarudin Astried Silvanie Astuti, Arum Yuni Attisha Azhira Sangaji Bae, Seung Hee Budi Prakoso, Budi Chairunnisa Chairunnisa Dadan Sundara Darmansyah, Fery Deandra Naddienalifa Dedeh Dedeh, Dedeh Delila Rambe Delila Rambe Delila Rambe, Delila Diah Nurdiana Dodi Wahab Enny Widayati Fatihah, Suci Fauziyah, Hanifah Febryano Manggala Putra Hanif Rizqi Oktaviado Harisman Harisman Harisman Harisman Harisman Harisman Harisman Harisman Harisman, Harisman Haswan Yunaz Hatkasum Ratu Mony Helenina Aprilia Hidayat, Syeh Saefudin Indah Paraswati Fanny Irma Setyawati Ishaq, Muhammad Kamarul Zaman Rambe Lee, So Jung LM Nursalam Marsadi Aras Maulana, Muhammad Emir Medy Desma Fatwara Moeins, Anoesyirwan Muhammad Aria Wahyudi Muhammad Muhammad Muhammad Syahrul Muphimin, Muphimin Murfidiyanto, Asrof Nandan Limakrisna Noerlina Anggraeni Noor Oktavia Hermasari Nova Permatasari Novianto, Irvan Nurhasanah Ismi Nurjani Sangadji Jhani Oktofiani Suharli Park, Jong Yoon Permatasari, Nova Prastia, Geby Ari Prisila Damayanti Prisila Damayanty Rambe , Delila Rambey, Tagor Renny Saidih Reny Andriyanty Reny Ardiyanty Rudi Laksono Rudi Laksono Rulyannas Tasya Istiqomah Saidih, Renny Sekararum Sherlenadya Purba Sitorus, Imran Riadi Suci Fatihah Sunarsih Syamsul Bachri Syamsul Bachri Syeh Saefudin Hidayat Tagor Rambey Taufik, Edi Rahmat Thoriqin, Azis Triyono Adi Tristanto Utami Dewi Dyah W.P, M. Vieky Dwitama Wahab, Dodi Widad Widad Widayati, Enny Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Zara Tania Rahmadi