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All Journal JIK Jurnal Ilmu Komputer Seminar Nasional Informatika (SEMNASIF) MIX : Jurnal Ilmiah Manajemen Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Accounting Science EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomi dan Perbankan Syariah juremi: jurnal riset ekonomi Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Jurnal Abdimas Perbanas Journal of Innovation Research and Knowledge Jurnal Sistem Informasi Jurnal Bisnis dan Ekonomi Assoeltan: Indonesian Journal of Community Research and Engagement Jurnal Pengabdian Masyarakat Tekno Jurnal Karya untuk Masyarakat (JKuM) Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora Summa : Journal of Accounting and Tax
Tiolina Evi
Perbanas Institute
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMANFAATAN INFORMASI AKUNTANSI MANAJEMEN DALAM PENENTUAN HARGA TRANSFER AFILIASI Ahmad Haris Hidayatullah; Dutri Novharisa Pakpahan; Chiara Choiri Anora; Sutan Aziz Harahap; Tiolina Evi
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i3.11599

Abstract

Following the enactment of PMK-213/PMK.03/2016, which was subsequently replaced by PMK-172 of 2023, taxpayers are required to prepare transfer pricing documentation at the time the transaction occurs (ex ante). However, in practice, many entities or companies only establish their transfer pricing documentation after the transaction has occurred (at the end of the tax year), a method referred to as ex post. For this study, the researcher examined audit results from KPP Madya Karawang, two tax court decisions (PUT-006992.15/2023/PP/M.XIB of 2024 and PUT-011382.15/2023/PP/M.IXA of 2024), and conducted interviews with several tax auditors. These auditors had served at KPP Madya Bekasi, KPP Madya Karawang, KPP PMA Satu, KPP PMA Tiga, KPP Madya Batam, and the Directorate of Audit and Collection at the Directorate General of Taxes Head Office.The study results indicate that taxpayers failed to implement transfer pricing documentation ex ante, which is inconsistent with domestic regulations. Despite having the necessary management accounting data and information to create transfer pricing policies, taxpayers still opted for an ex post basis. Furthermore, taxpayers were reluctant to disclose transfer pricing policy information because of its sensitive and confidential nature. In the ex ante price setting approach, particularly for manufacturing companies, entities are mandated to disclose their transfer pricing policies. When these policies are not clearly disclosed, conducting the price setting approach becomes difficult. Ultimately, the two tax judges' decisions reviewed were in alignment with the applicable regulations.
Perkembangan Masyarakat Menuju Digitalisasi Di Kampung Tahu Binjai Tiolina Evi; Olivia , Hastuti; Irwadi, Irwadi
Jurnal Abdimas Perbanas Vol. 6 No. 1 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i1.853

Abstract

The development of information and communication technology has encouraged global society in the era of digitalization, including in rural areas such as Kampung Tahu Binjai. However, these challenges in the form of limited access to technology, low digital literacy, and resistance to change are the main obstacles in this transformation process. This research aims to identify the problems faced by the people of Kampung Tahu Binjai in moving towards digitalization, recommend strategic approaches to accelerate adaptation, and spread the impact on social, economic and cultural aspects. The approach used includes participatory methods by conducting field observations, in-depth interviews, and digital literacy training based on local needs. The proposed solutions include providing technological infrastructure, integrated training programs, and strengthening collaboration with the private sector and government. The research results show that the implementation of digital initiatives such as e-commerce for marketing local tofu products and digital application-based education increases the economic welfare of the community by up to 35%. In addition, better digital literacy accelerates society's adaptation to new technologies, increases production efficiency and expands market access. In conclusion, digitalization has a significant impact in empowering the people of Kampung Tahu Binjai, as long as it is supported by an inclusive and sustainable strategy.
Makna Keberlanjutan bagi Petani Rakyat dalam Industri Karet Remah: Studi Kualitatif Kritis di Sumatera Selatan: The Meaning of Sustainability for Smallholder Farmers in the Crumb Rubber Industry: A Critical Qualitative Study in South Sumatra Endarwan, Hendy; B Elu, Wilfridus; Evi, Tiolina; Etwanto, Gary Putra
Jurnal Bisnis dan Ekonomi Vol 3 No 4 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i4.156

Abstract

Abstract : This study examines the discourse of sustainability in Indonesia’s crumb rubber industry through a critical paradigm. Objective : To explore the meaning of sustainability from the perspective of smallholder farmers, analyze the influence of power dynamic within the rubber industry, and identify local forms of resistance against the dominance of corporate sustainability discourse. Methodology : This research employs a qualitative approach using Fairclough’s Critical Discourse Analysis (CDA) method. Data were collected through in-depth interviews, focus group discussions (FGDs), participatory observation, and analysis of policy documents and corporate social responsibility (CSR) reports. The analysis covers three CDA dimensions: text, discursive practice, and social practice. Research Results : The study finds that the sustainability discourse in the crumb rubber industry is dominated by a technocratic paradigm emphasizing efficiency and certification, while smallholder farmers interpret sustainability as livelihood continuity, fair pricing, and economic independence. A counter-narrative emerges in the form of “sustainability from below,” emphasizing social justice and local knowledge. The research highlights the importance of structural transformation through an Inclusive Closed-Loop Supply Chain (ICLSC) model that promotes equity and participation. Keywords : critical sustainability, smallholder farmers, crumb rubber industry, critical paradigm, social discourse, CDA
GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY Ikhsan, Arfan; Lubis, Putri Kemala Dewi; Evi, Tiolina; Hidayat, Syahrijal; Kumala, Ratih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5750

Abstract

Research tries to test good corporate governance (GCG), auditor quality (AQ), and audit opinion (AO) on earning persistence (EP). Earning quality are earning persistent, in this case the earning owned are permanent and not transitory or temporary. Eanring persistence is profit that has the ability to be an indicator of profit for the future period that is generated by the company repeatedly. Research uses GCG, AQ, and AO as independent variables and EP is dependent variable. Research population all publicly traded companies using purposive sampling technique. Research sample is 989 public enterprise registered on Indonesia Stock Exchage (ISX) 2017-2021. This research also test some variables control include absolute accrual value, cash flow volatility (CFV) and sales volatility (SV). The results are: (1) Board commissioner’s independence, institutional ownership, auditor opinion, and auditor quality have a positive effect on earnings persistence. (2) Audit committee meetings don’t affect earnings persistence. (3) For control variables: leverage, cash flow volatility (CFV), and sales volatility (SV) don’t affect earnings persistence (EP).
Co-Authors Ahmad Haris Hidayatullah Andreas Deddy Utama Angela Raina Melina Thaal ANISAH Arfan Ikhsan, Arfan B Elu, Wilfridus Chiara Choiri Anora Danang Maulana Devita Liklikwatil Dutri Novharisa Pakpahan Dwi Oktafiana Endarwan, Hendy Erlan Kurniansyah Erwin Permana Etwanto, Gary Putra Fajar Sasongko Hadi, Ibrahim Harimurti Wulandjani Hidayat, Syahrijal Idham Prasojo Karmawan, Masdani Ignatius Septo Pramesworo Intan Mangala Irwadi, Irwadi Krisnawaty Tachjar, Nani Kumala, Ratih Kusuma Hati, Kusuma Lubis, Putri Kemala Dewi lucia istyowati lucia istyowati Lucia Sri Istiyowati Malabay Malabay Marcello Singadji Markonah, Markonah Meifida Ilyas Muchamad Nanang B. A Muhammad Nurman Yulianto Natali Yustisia Nur Ismawati, Nur Nur Syamsiyah Olivia , Hastuti Pamungkas , Petrus Dwi Ananto Pramesworo, Ign. Septo Pramesworo, Septo R, Hikmah A Rachmadi, Pratiwi Rizki Riana Putri Sasongko, Fajar Septo , Ign Silverius Y. Soeharso Situmorang, Christina Verawaty Sutan Aziz Harahap Suyanto Suyanto Trisna Deslaila Widarto Rachbini Wuri Septi Handayani