Claim Missing Document
Check
Articles

Found 2 Documents
Search

Transfer Pricing Policy among Foreign Companies; from Creativity to Innovation and Sustainability Heryani, Ani; Fauzi, Muhammad; Kurniawan, I Made Gede Ariestova; Hendriarto, Prasetyono; Fatmawati, Endang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4092

Abstract

The transfer pricing policy of every company operating in various countries certainly has differences and similarities in a very creative way towards innovation and high mobility, and they must comply with strategic rules and policies. Our data is obtained from a database of scientific journals, books, and other relevant literature to answer the study questions. After the data is collected, proceed with critical analysis, systematic coding, and relevant conclusions in answering the core issue, namely the transfer pricing policy in every foreign company. Based on the discussion and analysis of the data, we can conclude that every company operating in various countries has policies and rules regarding implementing transfer pricing. Their goal is that through the formulation of policies and execution of transfer pricing, they are always inseparable from creativity and innovation so that their company can be sustainable. Thus, the outcomes of this review may be useful as insight to efforts to develop similar studies in the future.
Understanding Public Policy towards Improving Democracy in the Digital Era: Analysis of Democracy and Technological Impact Zuchri Abdussamad; Juriko Abdussamad; Ani Heryani; Endang Fatmawati; Ade Iskandar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5030

Abstract

This study discusses the understanding of public policy efforts toward improving the quality of democracy in the digital era. We chose the design of this study as a qualitative design by relying on secondary data in the form of published journals and books, and websites that actively discuss public policy issues in the technology era as part of efforts to increase democracy. The data we collect from some sources will then be analyzed under a phenomenological approach, attempting to understand a question from several existing data. The process involves a data coding system, data interpretation, and carefully evaluating the data to understand relevant to answering the problem. Based on the data we have discussed, we conclude that the understanding of public services towards improving the quality of democracy in the digital era is a public service arranged in such a way by relying on data or electronic government, where every agency has digital services. This is done to transform government services using technology ready to serve its citizens without boundaries and time