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PENGARUH MINIMALISASI PAJAK, MEKANISME BONUS KEPEMILIKAN ASING TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Juarsa Badri; Henryanto Abaharis; Alfian Alfian; Yosep Eka Putra; Romi Susanto
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6938

Abstract

Globalization in the economic and business fields has led to economic development that knows no boundaries between countries. Many transactions between companies are increasing, both between domestic and foreign companies. The flow of goods, services, capital (investment), and labor is easier and smoother between countries. This research was conducted with the aim of obtaining empirical evidence regarding the effect of tax minimization, foreign ownership, and bonuses on transfer pricing. This study used 12 samples of multinational manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the test results, the following conclusions are obtained: First, the test results show that tax minimization (X1) partially affects transfer pricing (Y), this is evidenced by using the t test with a t value of 2.428 ≥ t table 2.042 with a significance of 0.022 ≤ 0.05. Second The test results show that partially foreign ownership (X2) has no effect on transfer pricing (Y). This is evidenced by using the t test with a t table value of 1.09898 t table 2.042 with a significance of 0.281 ≥ 0.05. Third. The test results show that the bonus (X3) partially has no effect on transfer pricing (Y), this is evidenced by using the t test with the t value 1.293 29 t table 2.042 with a significance of 0.206 ≥ 0.05.
PENGARUH GAYA HIDUP DAN KELAS SOSIAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK WARDAH DI TOKO MATA KOSMETIK KABUPATEN SOLOK SELATAN Henryanto Abaharis; Rahmad Gandhi; Romi Susanto
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.580

Abstract

The purpose of this research is to determine the influence of lifestyle variables and social class on the purchasing decisions of Wardah products at Mata Cosmetics Store in South Solok Regency. This research method employs quantitative methods. Data collection techniques involve distributing questionnaires to 89 respondents using probability sampling. Respondents' answers are processed using SPSS. The results of this study indicate that lifestyle and social class have an impact on purchasing decisions for Wardah products at Mata Cosmetics Store in South Solok Regency
Navigating Ethical Marketing: How Transparency Influences Brand Loyalty in the Digital Age Hakiki, Ridwan; Henryanto Abaharis, Nurlina Nurlina,
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7982

Abstract

This study explores the role of transparency in digital marketing and its impact on consumer trust and brand loyalty in the digital age. As consumers become more informed and discerning, they increasingly expect brands to be open about their business practices, product information, and ethical standards. The research examines how transparent marketing strategies foster consumer trust and enhance long-term loyalty. It also investigates the broader implications of ethical marketing in the digital landscape. Through qualitative methods, including in-depth interviews, document analysis, and case studies, the findings reveal that transparency plays a pivotal role in building trust and cultivating loyalty among consumers. Additionally, the study highlights the growing importance of ethical marketing practices as businesses adapt to an increasingly digital and interconnected world. The results suggest that businesses prioritizing transparency and ethical communication are more likely to retain loyal customers and enhance their market reputation. This study provides valuable insights for marketers seeking to implement effective digital strategies that align with consumer expectations and build sustainable relationships. Keywords: Digital marketing, Transparency, Consumer trust, Brand loyalty 
Pengaruh Display Product, Store Location Dan Hargaterhadap Keputusan Pembelian Pada Reni Mart Di Painan Abaharis, Henryanto; Romi Susanto, Restu Dwi Julian,
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.7941

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh display product, store location dan harga terhadap keputusan pembelian pada Reni Mart di Painan Jenis penelitian ini adalah kuantitatif, dimana penelitian ini menggunakan data numeric dan proses penelitian menekankan pada pengukuran hasil yang objektif dengan menggunakan analisis statistik. Populasi dalam penelitian ini adalah konsumen berbelanja pada Reni Mart DI Painan. Teknik pengambilan sampel yang digunakan adalah random sampling.  adapun jumlah sampel adalah sebanyak 100 orang yang didapat dengan menggunakan rumus Lemeshow. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan kualitatif.Sedangkan sumber datanya adalah sumber data primer dan sekunder.Teknik analisis data menggunakan regresi linear berganda dengan menggunakan bantuan program SPSS versi 21.00. Hipotesis di uji dengan menggunakan uji t pada α = 0.05. Hasil penelitian ini menunjukan bahwa display product, store location dan harga berpengaruh positif dan siginifikan Terhadap Keputusan Pembelian pada Reni Mart di Painan Kata Kunci: Display Product, Store Location,  Harga Dan Keputusan Pembelian. AbstractThis research aims to examine the influence of product display, store location and price on purchasing decisions at Reni Mart in Painan. This type of research is quantitative, where this research uses numerical data and the research process emphasizes objective measurement of results using statistical analysis. The population in this research is consumers shopping at Reni Mart DI Painan. The sampling technique used was random sampling.  The number of samples was 100 people obtained using the Lemeshow formula. The type of data used in this research is quantitative and qualitative data. Meanwhile, the data sources are primary and secondary data sources. The data analysis technique uses multiple linear regression using the SPSS version 21.00 program. The hypothesis was tested using the t test at α = 0.05. The results of this research show that product display, store location and price have a positive and significant effect on purchasing decisions at Reni Mart in Painan Keywords: Product Display, Store Location, Price and Purchasing Decisions.
Pengaruh Lingkungan Kerja, Fasilitas Kerja dan Beban Kerja Terhadap Kinerja Karyawan pada PT. Lembah Karet Padang Henryanto Abaharis; Suchi Dwinanda
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 2 (2023): Juni : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i2.189

Abstract

The purpose of this study was to examine the effect of work environment variables on employee performance at PT. Padang Rubber Valley. to test the effect of work facility variables on employee performance at PT. Lembah Karet Padang, to test the effect of workload variables on employee performance at PT. Padang Rubber Valley. Collecting data by distributing questionnaires to 75 respondents, by using test instrument test (validity test and reliability test), descriptive analysis, classic assumption test (normality test, multicollinearity test and heteroscedasticity test) multiple linear regression and t test, with the help of the SPSS application. The results of the study show that the work environment has a positive and significant effect on employee performance at PT. Lembah Karet Padang, work facilities have a positive and significant effect on employee performance employee performance at PT. Lembah Karet Padang, workload has a positive and significant effect on employee performance employee performance at PT. Lembah Karet Padang, which means that the first hypothesis is accepted and the second hypothesis is accepted and the third hypothesis is accepted.
Pengaruh Labelisasi Halal, Gaya Hidup, Dan Harga Terhadap Keputusan Pembelian Produk Wardah Pada Generasi Z Fitri, Rahmi; Abaharis, Henryanto
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2348

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh labelisasi halal, gaya hidup, dan harga terhadap keputusan pembelian produk wardah pada generasi z. variable yang digunakan dalam penelitian ini meliputi variable terikat, yaitu keputusan pembelian (Y), dan variable bebas, yaitu labelisasi halal (X1), gaya hidup (X2) dan harga (X3). Jenis pada penelitian ini adalah menggunakan metode kuantitatif, pengimpulan data melalui penyebaran kuesioner kepada 100 responden dengan menggunakan teknik penarikan accidental sampling, yaitu Teknik non-probability sampling. . Dengan mengunakan pengujian uji instrument, (uji validitas dan uji realibilitas), uji asumsi klasik (uji normalitas, uji multikolinearitas dan uji heteroskidastisitas) kemudian regresi linear berganda dan uji hipotesis dengan bantuan aplikasi SPSS. Hasil dari penelitian menunjukkan bahwa labelisasi halal dan gaya hidup berpengaruh positif dan signifikan terhadap keputusan pembelian serta harga yang berpengaruh positif namun tidak signifikan terhadap keputusan pembelian.
Analisis User Friendly, Benefit Dan Resiko Penggunaan Qris Mobile Banking Terhadap Kepuasan Nasabah Bank Nagari Cabang Siteba Abaharis, Henryanto; Zelita, Rahma
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2393

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui user friendly (kemudahan penggunaan), benefit (manfaat) dan risiko penggunaan QRIS Mobile Banking terhadap kepuasan nasabah bank nagari cabang siteba. Variabel yang digunakan dalam penelitian ini meliputi variabel terikat, yaitu kepuasan nasabah (Y), dan variabel bebas yaitu user friendly (X1), benefit (X2), dan risiko penggunaan (X3). Jenis penelitian ini menggunakan metode kuantitatif, pengumpulan data melalui penyebaran kuesioner kepada 100 responden dengan menggunakan teknik non-probability sampling. Dengan menggunakan pengujian uji instrument ( uji validitas dan uji realibilitas), uji asumsi kelasik (uji normalitas, uji multikolinieritas dan uji heteroskedastisitas) kemudian regresi linier berganda dan uji hipotesis dengan menggunakan aplikasi SPSS. Hasil dari penelitian menunjukkan bahwa user friendly tidak terdapat pengaruh positif dan signifikan terhadap kepuasan nasabah. Benefit berpengaruh positif dan signifikan terhadap kepuasan nasabah dalam menggunakan QRIS Mobile Banking. Sedangkan resiko penggunaan tidak berpengaruh terhadap kepuasan nasabah dalam menggunakan QRIS Mobile Banking.
Pengaruh Store Atmosphere Dan Lokasi Terhadap Keputusan Pembelian Pada Cafe Rantiang Di Kota Padang Abaharis, Henryanto; Juliardo, Raju
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2462

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh store atmosfer dan lokasi terhadap keputusan pembelian pada café rantiang. Jenis Penelitian ini merupakan penelitian kuantitatif. Penelitian dilakukan pada cafe Rantiang di jalan Belibis, Air Tawar Barat, Kecamatan Padang Utara, Kota Padang. Teknik analisis data penelitian ini menggunakan SPSS versi 23. Sampel dalam penelitian ini berjumlah 120 responden yang diambil dengan teknik convenience sampling. metode non-probability sampling. Teknik pengumpulan data dilakukan dengan menggunakan metode kuesioner dan dokumentasi. Hasil penelitian ini menyatakan bahwa store atmosfer dan lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian.
Pengaruh Pelatihan, Komunikasi dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus DPRD Pasaman Barat) Abaharis, Henryanto; Syafridal
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2523

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pelatihan, komunikasi, dan disiplin kerja terhadap kinerja karyawan. Teknik sampling yang digunakan dalam penelitian ini adalah teknik sampling total. Sampel penelitian adalah seluruh karyawan DPRD Pasaman Barat. Pengumpulan data dilakukan menggunakan metode dokumentasi dan studi literatur. Teknik analisis data yang digunakan adalah Uji Asumsi Klasik dan Uji Hipotesis menggunakan regresi linier berganda dengan SPSS 26. Hasil penelitian menunjukkan bahwa: (1) Pelatihan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, (2) Komunikasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. (3) Disiplin kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan.
Pengaruh Etnosentrisme Konsumen, Perceived Quality, dan Inovasi Produk Terhadap Keputusan Pembelian Produk Azarine Sadira Hadriyani; Henryanto Abaharis
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 2 (2025): Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i2.4125

Abstract

This study aims to determine the influence of consumer ethnocentrism, perceived quality, and product innovation on the purchase decision of azarine products. This type of research is quantitative with the object of the study, namely consumers who use azarine products. The data collection techniques carried out in this study are observation, questionnaire, and interview. The sampling technique used is a nonprobability sampling technique in the form of incidental sampling with a sample of 100 people. The results showed that the t-count value on consumer ethnocentrism of 3.266 was greater than the t-table of 1.985 with a significant value of 0.002 which was smaller than 0.05. Therefore, H0 is rejected and H1 is accepted, which means consumer ethnocentrism has a positive and significant effect on purchase decisions. In addition, perceived quality with a t-count value of 2.106 is greater than the t-table of 1.985 and a significant value of 0.038 which is less than 0.05, then H0 is rejected and H2 is accepted. As well as product innovations with a t-count value of 4.551 greater than t-table 1.985 and a significant value of 0.000 which is smaller than 0.05, H0 is rejected and H3 is accepted. Overall, the results of this study show that consumer ethnocentrism, perceived quality, and product innovation have a positive effect on the purchase decision of azarine products.