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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TARIF PAJAK, KEPEMILIKAN ASING, LEVERAGE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Anita Pranawasari Purba; Eka Hariyani; Rezi Abdurrahman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of tax rates, foreign ownership, leverage, and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. Transfer pricing is a pricing policy in transactions between related parties that may be used to minimize tax burdens and optimize company profit. This research uses a quantitative approach with secondary data obtained from annual reports published through the Indonesia Stock Exchange website and official company websites. The sample was selected using purposive sampling, resulting in 30 manufacturing companies with 90 firm-year observations, which were reduced to 40 observations after the outlier treatment. The data were analyzed using multiple linear regression with SPSS 30. The results show that tax rates, foreign ownership, leverage, and bonus mechanisms have a positive and significant effect on transfer pricing. The coefficient of determination (R²) is 22.8%, indicating that the independent variables explain 22.8% of transfer pricing, while the remaining 77.2% is explained by other variables outside this research model. Keyword: tax rates; foreign ownership; leverage; bonus mechanisms; transfer pricing
Peningkatan Kompetensi Digital Akuntansi Melalui Pelatihan Zahir Accounting Bagi Siswa dan Guru SMK Dharma Loka Pekanbaru Alfiati Silfi; Eka Hariyani; Meilda Wiguna; Pipin Kurnia; Arumega Zarefar; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 6, No 1 (2026)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v6i1.89

Abstract

Advances in information technology have driven the transformation of accounting practices from manual to computerized systems. This situation demands that Vocational High School (SMK) graduates possess digital accounting competencies that meet the needs of the business and industrial world. However, students and teachers still lack understanding and skills in using accounting software, necessitating competency improvement through structured training. This community service activity aims to improve the digital accounting competency of students and teachers at SMK Dharma Loka Pekanbaru through training in the use of the Zahir Accounting application. The implementation method includes preparation, training, hands-on practice, mentoring, and evaluation. The material provided includes an introduction to Zahir Accounting, creating company data, managing financial transactions, preparing financial reports, and utilizing the application's supporting features. The training is conducted using lectures, demonstrations, practice, and interactive discussions to ensure participants are able to operate the application independently. The expected outcomes of this activity are increased participant knowledge and skills in using computer-based accounting software, increased student readiness for the world of work, and increased teacher competence in integrating computerized accounting learning into the teaching and learning process. In addition, this activity is expected to strengthen the synergy between universities and schools in supporting the development of human resources that are adaptive to the development of digital technology in the field of accounting.
The Moderation Effect of Board Diversity: ESG Disclosure and Financial Performance in Indonesian Meilda Wiguna; Amanda Agnes Silviani; Hardi Hardi; Eka Hariyani; Supriono Supriono; Riska Natariasari
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Co-Authors ', Hardi Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda Agnes Silviani Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Anita Pranawasari Purba Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Harmayanda Id’ha Herman Herman Indriani Dwie Riefni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Pipin Kurnia Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Raja Mayang Aysha Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Supriono Supriono Supriono Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zarefar, Arumega Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman