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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2016) SRI YANTO; EKA RAHMAWATI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.909

Abstract

Peran ASEAN dalam Meningkatkan Keamanan Kawasan dan Stabilitas Ekonomi melalui Kerjasama Pertahanan Thea Diva; Suwito Suwito; Sri Yanto
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1199

Abstract

The role of ASEAN in strengthening regional security and economic stability through defense cooperation is becoming increasingly pivotal in response to evolving global geopolitical and economic challenges. This study employs a qualitative methodology, specifically a literature study approach, to analyze ASEAN's mechanisms for fostering defense collaboration and their impact on the region's stability. Central to this analysis are key initiatives such as the ASEAN Defence Ministers’ Meeting (ADMM) and ADMM-Plus, which have enhanced regional security through joint military exercises, intelligence sharing, and maritime security efforts. These initiatives have been instrumental in mitigating tensions, particularly in contested areas like the South China Sea, safeguarding critical trade routes, and promoting economic resilience. The findings indicate that ASEAN's defense cooperation directly supports economic stability by fostering a secure environment that encourages foreign investment, intra-ASEAN trade, and infrastructure development. However, the study identifies significant challenges, including disparities in member states' defense capabilities, limited inter-state trust, and a tendency to prioritize arms modernization over institutional collaboration. Moreover, ASEAN faces the growing need to address non-traditional security threats, such as cybercrime and terrorism, which require adaptive strategies and enhanced cooperation. The research concludes that while ASEAN’s defense collaboration bolsters military preparedness, it also significantly contributes to political stability and economic growth in Southeast Asia. To sustain and amplify these benefits, ASEAN must address existing challenges through measures such as enhancing transparency, fostering trust among member states, and investing in capacity-building initiatives.
Analisis Potensi dan Tantangan Pemanfaatan Bio Solar B30 pada Sistem Pertahanan Nasional Utomo, Wisnu; Aries Sudiarso; Sri Yanto
Jurnal Serambi Engineering Vol. 10 No. 3 (2025): Juli 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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

Abstract

Bio diesel B30 has been implemented as a strategic effort by the government to reduce dependence on fossil fuels and support the development of sustainable renewable energy. This research comprehensively discusses the technical characteristics of B30 bio diesel, the impact of corrosion on non-metallic components in the fuel system, engine combustion efficiency, and the logistical consequences of using bio diesel in the national defense system. The literature study method was used by processing and analyzing various references from accredited scientific journals and current national policies. The results of the analysis show that B30 bio diesel has great potential in supporting national energy security and reducing greenhouse gas emissions, but its implementation requires modernization of storage and distribution systems, comprehensive technical training for personnel, and adaptation of compatible engine technology. Proposed recommendations include phased implementation of pilot projects, development of supporting infrastructure, and integration of bio diesel policy in the defense green strategy to achieve optimal and effective sustainable energy targets.
PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA Eka Puji Sri Rahayu; Alia Sukma Setiawati; Selly Buana Ramadiani; Hakim, Mohamad Zulman; Hustna Dara Sarra; Sri Yanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.545

Abstract

This study evaluates the influence of tax burden, leverage, and company size on transfer pricing decisions with profitability as an intervening variable, using data from technology companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Data analysis was carried out using the panel data regression method and using the Random Effect Model (REM) model. The results showed that the tax burden and company size had a significant positive effect on transfer pricing decisions, while leverage did not show a significant effect. Profitability was shown to mediate the relationship of leverage and company size to transfer pricing, but did not mediate the effect of tax burden. These findings underscore that large and profitable companies tend to utilize transfer pricing as a strategy to reduce their tax burden.