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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JAIM (Jurnal Abdi Masyarakat) Journal of Social Science Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JURNAL ULET (Utility, Earning and Tax) Return : Study of Management, Economic and Bussines Eduvest - Journal of Universal Studies Journal of Social Science Joong-Ki
Tina Lestari
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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LITERASI DAN DIGITALISASI KEUANGAN DI GALERI INVESTASI EDUKASI BEI SMA NEGERI 1 PELAIHARI Tina Lestari; Nico Kosasih; Melania; Marzuki; Ragiel pangestu
Jurnal Abdi Masyarakat Vol. 9 No. 2 (2026): Jurnal Abdi Masyarakat Mei 2026
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i2.7012

Abstract

The issue of financial literacy and inclusion in Indonesia remains significant, with Sharia financial literacy still at 39.11% (OJK, 2024), contrasting with the rapid 31.21% annual growth of digital economic transactions (Bank Indonesia, 2025). This community service focuses on enhancing financial and digital literacy among students of SMAN 1 Pelaihari, Tanah Laut, South Kalimantan, through the Galeri Investasi Edukasi BEI. The program aims to bridge the gap between theoretical understanding and practical financial skills in the digital era. The method applied involves four stages: interactive seminars, training on financial concepts and digital investment platforms (E-learning LMS, KOINS Syariah, and RDIS), technology implementation, and mentoring with pre-test and post-test evaluation. Results show a 30% average improvement in financial understanding, increased active GI members from 17 to 50 students, and 70% of participants proficient in using digital investment platforms, fostering sustainable financial literacy and inclusion in schools.
Tax Burden and Bonus Mechanisms on Transfer Pricing With Tunneling Incentive as a Moderating Variable Tina Lestari; Jumriaty Jusman
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

This study aims to investigate the effect of tax burden and bonus mechanism on transfer pricing with incentive tunneling as a moderation variable. The population of this study consists of multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Samples were selected using purposive sampling, with a total of 52 samples with an outlier of 13 data from the total. So the amount of data that will be used in this study is 39 samples. Data analysis methods include the Chow test, the Hausman test, and Moderate Regression Analysis (MRA). This study shows that tax burdens and bonus mechanisms have an influence on transfer pricing. The moderation variable of incentive tunneling cannot strengthen the influence of tax burden on transfer pricing. The moderation variable of incentive tunneling can strengthen the positive influence of the bonus mechanism on transfer pricing. The research provides relevant practical guidelines for corporate managers, investors, and policymakers. The main implication is the need for a more holistic approach in managing transfer pricing that balances the goals of tax optimization, performance motivation, and adherence to good corporate governance principles.
Co-Authors Amrullah Amrullah Cindy Halim Putri Hardika Muhammad Fatih Isra Ul Huda Isra Ul Huda Jumriaty Jusman Jumriaty Jusman Marzuki Mega Nanda Melania Melania Melania Mery Mei Lestari Nico Kosasih Nida Putri Rahmayanti Noor Ritawaty Putri Nor Amelya Ragiel pangestu Suzi Suzana