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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) Eduvest - Journal of Universal Studies Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Mandalika Journal of Community Services
Laela Laela
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Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions 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
Implementation Of The PERSIJU Program (Half-Day Friday Camp) For The Project Of Strengthening The Pancasila Student Profile In Early Childhood Education Laela, Laela; Arifin, Imron; Pramono, Pramono; Aisyah, Eny Nur; Pratiwi, Ajeng Putri
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.6412

Abstract

Preschool Children are children who still need examples and direction in carrying out daily activities. Considering that ages 5-6 years interact more with the environment around them. One of the PERSIJU activities (Friday Half Day Camping) which is routinely held every 2 weeks. Persiju is an activity that gives children freedom to interact, practice socializing and practice independence and solidarity with their friends. The aim of this research is to train children's independence, socialization and hone the social skills of children aged 5-6 years as well as supporting and inhibiting factors. The research method used is qualitative. Data collection techniques are observation, interviews with supervisors, school principals and class teachers and documentation. The results of the research show that children are very enthusiastic about taking part in Persiju activities held at school, children actively participate in a series of Persiju game activities both independently and in groups which are carried out outside the classroom with the teacher. The role and support or permission of parents is one of the supporting factors in training independence, as well as honing the social skills of children aged 5-6 years, social skills that appear to include conversation, mutual understanding, cooperation, openness, empathy, motivation, positive feelings and feelings of equality. The inhibiting factor is facilities and infrastructure that still need to be added.
Co-Authors Agus Dwijaka Ajeng Putri Pratiwi Astri Rahayu Bambang Minarso, Bambang Dewi, Nurmayanti Eny Nur Aisyah Fadila, Siska Alya Firda Novita Sari Hidayati, Evi Ibnu Sina Hi Jusuf Imron Arifin Mahungo, Yolanda Mohungo, Yolanda Musa, Musdalifa Musafir, Musafir Nurul Uyun Pamuji Rahayu, Eka Pramono Pramono Prisma Mahendra, Juandra Purwantoro Sardju, Himawan Suryani, Ayu Gading Utami, Umratul Wikan Isthika, Wikan Yudhistira Arie Wijaya Yulianingsih, Yulianingsih Zulhainah, Zulhainah