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Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate Hani Sri Mulyani; Endah Prihartini; Dadang Sudirno
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.164 KB) | DOI: 10.29040/jap.v20i2.756

Abstract

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.
PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP PRESTASI KERJA KARYAWAN (Studi Kasus Pada Karyawan PT. Wijaya Karya Beton PPB Majalengka) Endah Prihartini
MAKSI Vol 3, No 1 (2016)
Publisher : MAKSI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Karyawan merupakan asset perusahaan yang selalu di monitor kebutuhan dan keinginannya sehingga diharapkan mampu menghasilkan prestasi kerja karyawan yang tinggi dan akhirnya dapat mencapai tujuan perusahaan secara efisien dan efektif. Dalam meningkatkan prestasi kerja karyawannya perusahaan menempuh beberapa cara misalnya melalui pemberian kompensasi yang layak, pemberian motivasi. Penelitian ini dilakukan di PT. Wijaya Karya Beton Majalengka, dengan tujuan : untuk mengetahui Kompensasi, Motivasi dan Prestasi Kerja Karyawan, serta untuk mengetahui seberapa besar pengaruh Kompensasi dan Motivasi terhadap Prestasi Kerja Karyawan baik secara parsial maupun secara simultan Dalam penelitian ini data yang diperoleh merupakan data primer yaitu data hasil kuesioner yang disebarkan kepada karyawan PT. Wijaya Karya Beton Majalengka sebanyak 64 responden, adapun alat analisis yang digunakan dalam penelitian ini meliputi Uji validitas, Uji reliabilitas, analisis Korelasi parsial, Korelasi ganda, Koefisien Determinasi, Uji t dan Uji F (Simultan). Hasil pengujian analisis deskriptif, kompensasi pada PT. Wika Beton Majalengka berada pada kategori tinggi. Motivasi pada PT. Wika Beton Majalengka berada pada kategori sangat tinggi. Prestasi kerja karyawan pada PT. Wika Beton Majalengka berada pada kategori tinggi. Pengujian variabel kompensasi secara parsial berpengaruh signifikan terhadap prestasi kerja karyawan. Pengujian motivasi secara parsial berpengaruh signifikan terhadap variabel prestasi kerja karyawan. Pengujian variabel kompensasi secara parsial mempunyai hubungan yang signifikan dengan variabel motivasi. Pengujian variabel kompensasi dan motivasi secara simultan berpengaruh signifikan terhadap variabel prestasi kerja karyawan pada PT. Wika Beton Majalengka. Kata Kunci : Kompensasi, Motivasi dan Prestasi Kerja Karyawan.
PENGARUH KUALITAS PELAYANAN DAN BAGI HASIL TERHADAP KEPUASAN NASABAH: (Studi Pada Bank Syariah Mandiri Kantor Cabang Majalengka) Endah Prihartini
Jurnal Co Management Vol. 1 No. 2 (2019): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.279 KB) | DOI: 10.32670/comanagement.v2i2.122

Abstract

This study aims to find out how the influence of service quality and profit sharing both partially and simultaneously on the satification of customer of Mandiri Syariah Bank Majalengka branch office. The population in this study were customers of Mandiri Syariah Bank Majalengka branch office, which was taken as respondents, amounting to 100 people. The research method used is a survey method with a descriptive verification approach. The analytical tool used in this study is the classical assumption, multiple regression analysis, coefficient of determination analysis, and hypothesis testing for partial test using t test and simultaneous test using F test. The results of the study indicate that both partially and simultaneously service quality and profit sharing have a significant effect on customer satisfaction. Meaning the higer the quality of service and the better the profit sharing, customer satisfaction will increase.
SOSIALISASI DAN EDUKASI PENGELOLAAN KEUANGAN BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DESA GANDU KECAMATAN DAWUAN Masduki; Moch. Febri Sayidil Umam; Endah Prihartini
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 4 (2020)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.609 KB) | DOI: 10.31949/jb.v1i4.444

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) memilki peran penting dalam pertumbuhan ekonomi nasional dan penyerapan tenaga kerja. Namun demikian, dalam pengembangan usaha sering terkendala oleh kekurangmampuan dalam pengelolaan keuangan. Para pelaku UMKM Desa Gandu berpotensi untuk mengembangkan usaha, namun terdapat beberapa permasalahan antara lain : Masih minimnya pengetahuan tentang lembaga keuangan, masih minimnya pengetahuan tentang produk-produk perbankan, dan masih minimnya pengetahuan dan kemampuan tentang pengelolaan keuanga perusahaan. Melalui Pengabdian Kepada Masyarakat yang dilaksanakan dengan memberikan sosialisasi dan edukasi pengelolaan keuangan, maka pelaku UMKM Desa Gandu tidak lagi meminjam dana kepada rentenir, mampu membuat perencanaan keuangan dan termotivasi untuk menabung dan berinvestasi, serta melakukan inovasi produk dan sistem pemasarannya.
PENGARUH MANAJEMEN PENGETAHUAN DAN INOVASI ORGANISASI TERHADAP KINERJA UMKM Endah Prihartini; Anwar Sanusi
Jurnal Ekonomi Manajemen Vol 14 No 2 (2019): Jurnal Manajemen Vol. 14 No. 2 (2019): Juli
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.001 KB)

Abstract

This study aims: First, to determine the level of knowledge management and organizational innovation and the performance of MSMEs in the clothing industry sector in Majalengka Regency, second, to find out how much influence knowledge management and organizational innovation on the performance of MSMEs in theclothing industry sector in Majalengka Regency. From the results of the study, it states that the SMEs in the Clothing Industry Sector in Majalengka Regency have Knowledge Management, Innovation and Performance are at very high criteria. Based on partial testing using the knowledge management t test has a significant effect on MSME performance and Organizational Innovation has no significant effect on MSME performance. Simultaneous testing results show that knowledge management and innovation have a positive and significant effect on the performance of MSMEs. Abstrak Penelitian ini mempunyai tujuan: Pertama, untuk mengetahui tingkat manajemen pengetahuan dan inovasi organiasi serta kinerja UMKM pada sektor industri sandang di Kabupaten Majalengka, kedua, untuk mengetahui seberapa besar pengaruh manajemen pengetahuan dan inovasi organisasi terhadap kinerja UMKM pada sektor industri sandang di Kabupaten Majalengka. Dari hasil penelitian, menyatakan bahwa para pelaku usaha UMKM Sektor Industri Sandang di Kabupaten Majalengka memiliki Manajemen pengetahuan, Inovasi dan Kinerja berada pada kriteria sangat tinggi. Berdasarkan pengujian secara parsial menggunakan uji t manajemen pengetahuan berpengaruh signifikan terhadap kinerja UMKM dan Inovasi Organisasi tidak berpengaruh signifikan terhadap kinerja UMKM. Hasil pengujian secara simultan menunjukkan hasil bahwa manajemen pengetahuan dan inovasi berpengaruh positif dan signifikan terhadap kinerja UMKM.
Pengaruh Gaya Kepemimpinan dan Komitmen Organisasi Terhadap Efektivitas Kerja (Studi Pada Karyawan PT. Sing Wealth Textiles Ligung Majalengka) Endah Prihartini
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v3i2.2447

Abstract

Abstract. Work effectiveness of employees of PT. Sing Wealth Textile has a problem, namely not achieving the target that has been determined and given by the manager to the employees. one of the factors to increase work effectiveness is through leadership style and organizational commitment. Leadership style and organizational commitment are considered as one of the factors that can affect work effectiveness. This study aims to determine how the influence of leadership style and organizational commitment partially on the work effectiveness of the study on employees of PT. Sing Wealth Textiles. This research is a survey research using a descriptive and verification approach. The population in this study were all employees of PT. Sing Wealth Textiles with a total sample of 81 respondents. The sampling technique used is simple random sampling. The data collection technique in this study was distributing questionnaires using a likert scale. Data analysis using classical assumption test, multiple regression analysis, coefficient of determination, model feasibility test and hypothesis testing using partial test. The results showed that leadership style and organizational commitment partially have a positive and significant effect on work effectiveness.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DESA BERDASARKAN PEDOMAN ASISTENSI AKUNTANSI KEUANGAN DESA DI DESA CIKALONG KECAMATAN SUKAHAJI KABUPATEN MAJALENGKA Hani Sri Mulyani; Lalu Suparto; Dadang Sudirno; Masduki; Endah Prihartini
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.696 KB) | DOI: 10.31949/jb.v3i4.2959

Abstract

Abstract In Law Number 6 of 2014 concerning Villages, the Government is obliged to allocate Village Funds through a transfer mechanism to districts/cities. The important focus of the distribution of these funds is related to the implementation of the allocation of the Village Fund so that it can be in accordance with the rules that have been set. Potential risks in terms of managing village funds occur both administratively and substantively which can lead to legal problems reminding the inadequate competence of village officials in terms of village financial administration, reporting, and accountability. Village Financial Management is all activities that include planning, implementation, administration, reporting, and village financial accountability. Referring to Law Number 6 of 2014 concerning Villages, the Indonesian Institute of Accountants (IAI) views the need for participation from various groups so that the implementation of the law goes well. published the Village Financial Accounting Assistance Guidelines. The approach of this Village Financial Accounting Assistance Guidelines is to provide an understanding of the flow of thought on how the village government can prepare its financial reports. For this reason, special training is needed in the preparation of village financial reports so that village funds that have been provided by the government can be properly accounted for, including in Cikalong Village, Sukahaji District, Majalengka Regency. Keywords: Report, Accounting, Finance, Village Abstrak Undang-Undang Nomor 6 Tahun 2014 tentang Desa, Pemerintah wajib mengalokasikan Dana Desa melalui mekanisme transfer kepada kabuapaten/Kota. Fokus penting dari penyaluran dana ini terkait pada implementasi pengalokasian Dana Desa agar bisa sesuai dengan aturan yang telah ditetapkan. Potensi risiko dalam hal pengelolaan dana desa terjadi baik bersifat administratif maupun substantif yang dapat mengakibatkan terjadinya permasalahan hukum mengingatkan belum memadainya kompetensi aparat desa dalam hal penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Pengelolaan Keuangan Desa adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Mengacu pada Undang-Undang Nomor 6 tahun 2014 tentang Desa maka Ikatan Akuntan Indonesai (IAI) memandang perlu adanya partisipasi dari berbagai kalangan agar pelaksanaan dari undang-undang tersebut berjalan dengan baik, untuk menjawab permasalahan ini IAI-KASP menyumbangkan pemikirannya terkait dengan hal tersebut dengan menerbitkan Pedoman Asistensi Akuntansi Keuangan Desa, Pendekatan dari Pedoman Asistensi Akuntansi Keuangan Desa ini adalah memberikan pemahaman terhadap alur pikir bagaimana pemerintah desa dapat menyusun laporan keuangannya. Untuk itu perlu adanya pelatihan khusus dalam penyusunan laporan keuangan desa agar dana desa yang telah diberikan oleh pemerintah dapat dipertangungjawabkan dengan baik termasuk di Desa Cikalong Kecamatan Sukahaji Kabupaten Majalengka. Kata Kunci : Laporan, Akuntansi, Keuangan, Desa
The Effect of Country of Origin and Perceived Quality on Buying Interest (Study on Consumers of Honda Motorcycles in Majalengka Regency) Dudung Abdullah; Endah Prihartini
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how the effect of country of origin and perceived quality on consumer buying interest in Honda motorcycles in Majalengka Regency, either partially or simultaneously. The research method uses a survey method with a descriptive and verification approach. The total population in this study is the people in Majalengka Regency. The sample used in this study were 100 respondents, the test instrument used in this study was the validity test and the reliability test. Analysis of the data used in this study is the classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing. For the partial test using the t test and for the simultaneous test using the F test. The results show that the country of origin has a positive and significant effect on buying interest. This means that the better the country of origin, the higher the buying interest in Honda motorcycle consumers. Perceived quality has a positive and significant effect on buying interest. This means that the better the perceived quality, the higher the buying interest in Honda motorcycle consumers. Country of origin and perceived quality have a positive and significant effect on buying interest. This means that the better the country of origin and perceived quality, the higher the buying interest in Honda motorcycle consumers.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Kuliah Di Perguruan Tinggi Swasta masduki ir; Endah Prihartini; Dudung Abdullah
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3682

Abstract

The community's decision in choosing a university is an activity that requires a lot ofconsideration. Basically, the decision to choose a university is always related to the marketingprocess by the party offering the service. This is in line with the opinion of Mulyawan andSidharta (2013) in Shaleh et al., (2018) which states that service marketing plays animportant role in meeting consumer needs, including the need for input in choosinguniversities. The purpose of the study was to determine the contribution of motivation,attitudes, personality (internal factors), reference groups, family, college image, andpromotion via social media (external factors) to the decision to study in private universities.The data analysis technique used Structural Equation Modeling (SEM) with the help of AMOS21 software. The population in this study was Majalengka University students with a sampleof 198 people, and the sampling technique used was proportionate random sampling. Theresults of the research show that partially motivation, personality, family support, collegeimage, and promotion via social media have a significant contribution to the decision to studyin private universities. Meanwhile attitudes and reference groups did not significantlycontribute to the decision to study in private universities. The two most dominant factors incontributing to college decisions are family support and college image.
PENGARUH ETIKA KERJA, PENGALAMAN KERJA DAN BUDAYA KERJA TERHADAP PRESTASI KERJA KARYAWAN PT. BERAU AGROTECH CIHAUR Endah Prihartini; Dadang Sudirno
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3712

Abstract

This research was conducted at PT. Berau Agrotech Cihaur which aims to determine the effect of work ethics, work experience and work culture on work performance of employees of PT. Berau Agrotech Cihaur. The problem that the author raises is whether work ethics, work experience and work culture have a significant partial and simultaneous effect on employee performance.. The method used in this study is a survey method with a descriptive analysis approach and verification. Collecting data by distributing questionnaires to respondents. The population in this study are employees of PT. Berau Agrotech Cihaur, with a total sample of 45 people. The sampling technique used is the non-probability sampling method. Analysis with a classical assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing ( a partial test and a simultaneous test) using SPSS 24 software for windows. The results of the research that has been carried out show that works ethics, work experience and work culture are in the good category and work performance is in the high category. Partially, it gives the results that work ethic has a positive and significant effect on work performance, work experience has a positive and significant effect on work performance, and work culture has a positive and significant effect on work performance. While simultaneously giving the result that works ethic, work experience and work culture has a positive and significant effect on work performance.