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All Journal JOURNAL TEKNIK SIPIL DAN INFRASTRUKTUR JMS : Jurnal Manajemen Sinergi Jurnal Ilmiah Mandala Education (JIME) Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) International Journal of Business, Law, and Education Al-Buhuts (e-journal) Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Mandalika Journal of Community Services
Laela Laela
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TRANSFER PRICING DI SEKTOR PERTAMBANGAN TAHUN 2021-2023 Laela, Laela; Purwantoro, Purwantoro; Minarso, Bambang; Isthika, Wikan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5661

Abstract

Tujuan dari penelitian kuantitatif ini adalah untuk membedah hubungan yang menghubungkan strategi penetapan transfer pricing dengan faktor pajak, ukuran perusahaan, profitabilitas, dan leverage. Dari tahun 2020 hingga 2023, 104 perusahaan asing yang terdaftar di Bursa Efek Indonesia (BEI) dipilih dengan menggunakan teknik purposive sample. Metode analisis data ini menggunakan SPSS 26 untuk melakukan regresi linier berganda. Hasilnya menunjukkan bahwa pajak, profitabilitas, dan leverage memiliki dampak yang menguntungkan dan substansial terhadap pendekatan penetapan transfer pricing. Perusahaan yang lebih besar cenderung tidak menggunakan penetapan transfer pricing, sedangkan sebaliknya berlaku untuk ukuran perusahaan, yang memiliki efek negatif dan signifikan secara statistik.
Workshop Peran Guru dalam Menstimulasi Perkembangan Emosi Anak Usia Dini di PKG PAUD Bayan Kabupaten Lombok Utara Pamuji Rahayu, Eka; Prisma Mahendra, Juandra; Musafir, Musafir; Laela, Laela
Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Vol. 4 No. (2) (2022)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmsi.v4i(2).582

Abstract

This article discusses the important role of teachers in stimulating the emotional development of early childhood through workshops held at PKG PAUD Bayan, North Lombok Regency. By using a data-based and statistical approach, this service aims to provide insight into how appropriate teaching methods can improve children's emotional abilities. The results of the workshop showed a significant increase in teachers' understanding of the importance of children's emotional development, as well as the application of the techniques learned in the teaching and learning process
Co-Authors Agus Dwijaka Astri Rahayu Bambang Minarso, Bambang Dewi, Nurmayanti Fadila, Siska Alya Firda Novita Sari Hidayati, Evi Ibnu Sina Hi Jusuf Mahungo, Yolanda Mohungo, Yolanda Musa, Musdalifa Musafir, Musafir Nurul Uyun Pamuji Rahayu, Eka Prisma Mahendra, Juandra Purwantoro Sardju, Himawan Suryani, Ayu Gading Utami, Umratul Wikan Isthika, Wikan Yudhistira Arie Wijaya Yulianingsih, Yulianingsih Zulhainah, Zulhainah