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Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.437

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.
Green Technology Accounting: Hospitality Industry Sustainability: Green Technology Accounting: Hospitality Industry Sustainability Putri, Rumanintya Lisaria
Jurnal Khazanah Intelektual Vol. 8 No. 1 (2024): Khazanah Intelektual
Publisher : Balitbangda Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v8i1.233

Abstract

This study aims to determine the application of green technology in the hotel industry in Bali Province from an internal and external perspective. This type of research is a multi case study. Data collection was carried out in 2022, through interviews from internal parties at Grand Hyatt Bali (five stars), Sheraton Bali (four stars), and Aston Inn Hotel (three stars); guests and the surrounding community from the third hotel, the Bali Provincial Environmental Service; observations and documentation. The results of this study indicate that three, four and five star hotels in Bali Province have implemented several green technology accounting activities. The third hotel has also incurred some costs in order to reduce pollution and the environment. From the external side, no party feels disadvantaged from the hotel's operational activities,
THE EFFECT OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH REWARD AND PUNISHMENT AS MODERATION VARIABLES (CASE STUDY : PT SALIM IVOMAS PRATAMA KOTA PEKANBARU) Elfina, Rini; Siregar, Budi Alamsyah; Suma, Dewi; Alhempi, R Rudi; Putri, Rumanintya Lisaria
Jurnal Apresiasi Ekonomi Vol 10, No 3 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i3.705

Abstract

The era of globalization where every company must compete to maintain and develop its existence, including PT Salim Ivomas Pratama. The main activities of PT Salim Ivomas Pratama start from research, seeding, processing to marketing, the complexity of all activities at PT Salim Ivomas Pratama must be supported by qualified employees and good human resource management. . One of the important elements to improve employee performance is motivation and work discipline. While  the reward and punishment  system plays a role in maintaining the motivation of high-performing employees. The study aims to determine the effect of work motivation and work discipline on employee performance with reward and punishment as mediation variables. Quantitative research using SEM-PLS analysis with the help of SmartPLS application version 3.0. The research instrument was in the form of a questionnaire with a total of 132 respondents. The results of the study found that reward and punishment variables  mediate work motivation variables on employee performance by providing a positive and significant influence shown through calculated values of 2.441< 1,979 tables and p-values of   0.015  < 0.05. Furthermore, reward and punishment can mediate between the variability of work discipline on employee performance positively  and significantly indicated by a calculated value of 4.323< 1,979 ttable and p-value  0.000< 0.05Keyword: Work Motivation, Work Discipline, Employee Performance and Reward And Punishment
Urgency of Tax Incentives in Indonesia for Research, Development, and Internationalization of MSMEs Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria; Wulandjani, Harimurti
International Journal of Multidisciplinary Approach Research and Science Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i01.339

Abstract

The purpose of this research is to reveal and find out some of the factors needed by micro, small and medium enterprises (MSMEs) to develop their business through development research in order to increase economic growth and business networks at the international level. This study uses library research methods, through a qualitative approach with deductive and inductive process analysis. The data source is secondary data, namely relevant previous scientific work. Data processing is done by: analyzing correlations and building concepts to predict, explain, and control the studied phenomena, and draw conclusions based on the theoretical framework. The results of this study indicate that the development of MSME entrepreneurship is the main driver of economic growth in several countries, including Indonesia. For the development of MSMEs, the government can provide a conducive environment for the business world and MSMEs through financial support such as providing tax incentives. So that MSME development research is the main focus in innovation and technological change to increase higher economic growth. Improving the performance of MSMEs through innovation, job creation, export growth, and the emergence of new highly competitive entrepreneurs is an opportunity to gain greater access to new markets at the international level.
THE INCREASING LOCAL GOVERNMENT PUBLIC VALUE THROUGH SOCIAL CAPITAL, LOCAL GOVERNMENT ENTREPRENEURIAL ACTIVITIES, AND LOCAL GOVERNMENT INNOVATION IN SITUBONDO DISTRICT Putri, Rumanintya Lisaria; Sutrisno, Joko Sutrisno; Suprapto, Suprapto; Wahyono, Eko Wahyono; Amrulloh, Muhammad Chasan
Natapraja Vol 11, No 1 (2023): Policy Reform
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/natapraja.v11i1.56457

Abstract

This study aims to examine the relationship between social capital and local government entrepreneurial activities on local government public value with local government innovation as an intervening variable. This study used a quantitative method with a questionnaire as a data collection tool. Data analysis technique using path analysis. The research was conducted in the city of Situbondo with the premise that the area is trying to improve and develop the concept of government innovation which aims to increase the public value of local government which is characterized by the value of regional local wisdom. The results of the direct influence analysis show that there is a positive and significant influence of social capital on local government innovation, there is a positive and significant influence of social capital on the public value of local government, there is a positive but not significant effect of local government entrepreneurial activities on local government innovation there is a positive and significant influence of local government entrepreneurial activities on local government public value and there is an influence of local government innovation on local government public value. The indirect effect analysis shows the positive and significant influence of social capital on local government public value through local government innovation. There is a positive but not significant effect shown by local government entrepreneurial activities on local government public value through local government innovation.
Realitas Keberadaan Pasar Candak Kulak Bagi Perekonomian Masyarakat Di Panggungduwet Kabupaten Blitar Putri, Rumanintya Lisaria; Martanti, Diana Elvianita
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 13 No 2 (2019): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v13i2.118

Abstract

Realitas keberadaan Pasar Candak Kulak adalah suatu fenomena yang dapat dilihat secara langsung mulai dari segi kondisi dan keadaan nyata atas adanya Pasar Abstrak yang disebut Candak Kulak di daerah Blitar selatan yakni Panggungduwet. Hal yang lebih spesifik terkait fenomena itu dengan melibatkan kenyataan yang ada dari masyarakat Panggungduwet dimana fokus kenyataan itu dapat ditujukan pada perekonomian. Fokus yang ditujukan pada perekonomian masyarakat Panggungduwet memiliki maksud sebagai tolok ukur dalam menguraikan dan memaparkan atau menggambarkan keadaan Pasar Candak Kulak. Tujuan dalam penelitian ini untuk mendeskripsikan keberadaan Pasar Candak Kulak bagi perekonomian masyarakat di Panggungduwet. Pendekatan yang digunakan pendekatan fenomenologi dalam penelitian kualitatif yang berdasarkan pengalaman pedagang di Panggungduwet pada tahun 2019. Penelitian ini menggunakan metode wawancara, observasi, dan studi dokumentasi. Penelitian ini menghasilkan sebuah ilustrasi terkait pasar “Candak Kulak” mulai dari keberadaan pasar ditengah-tengah masyarakat hingga transaksi di pasar tersebut yang memiliki ciri dengan adanya monopoli harga pasar yang dilakukan oleh tengkulak Jadi, penetapan harga di pasar Panggungduwet ditentukan oleh tengkulak. Saran penelitian ini perlu adanya pasar dikawasan tersebut guna mengurangi monopoli harga, sehingga ekonomi warga terjaga.
Pengaruh Keputusan Pendanaan, Leverage, Growth Opportunity Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Sudarmanto, Eko; Putri, Rumanintya Lisaria; Putri, Inez Novitasari
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.216

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan pendanaan, Leverage, Growth Opportunity terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu tahun 2017-2020. Populasi penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Penelitian ini merupakan penelitian asosiatif kausal dengan menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 15 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Keputusan Pendanaan, Leverage, Growth Opportunity secara bersama-sama berpengaruh terhadap Nilai Perusahaan. Keputusan Pendanaan dan Leverage tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan Growth Opportunity berpengaruh terhadap Nilai Perusahaan. Dan Profitabilitas tidak memoderasi Keputusan Pendanaan, Leverage dan Growth Opportunity terhadap Nilai Perusahaan.
Analisis Mekanisme Corporate Governance Terhadap Potensi Kesulitan Keuangan (Financial Distress) Perusahaan Publik Putri, Rumanintya Lisaria; Yanti, Dyah Agustin Widhi; Mahmud, Mahmud
JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN Vol 10 No 1 (2019): bulan September
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/japk.v10i1.24

Abstract

This study aims to determine the mechanism of corporate governance (independent commissioners, managerial ownership, institutional ownership, audit committee and audit quality) affect the potential financial distress (financial distress) of public companies. The research method used is multiple linear regression with the classic assumption test, and hypothesis testing that produces the following analysis: F value in the calculated statistics is 11.731 and a sig value of 0.014 because α> 0.014 means that significant Ho1 is rejected and Ha is accepted. The results of the study prove that the mechanism of corporate governance influences the financial distress potential of public companies. The results show that the independent commissioner (tcount of -3,139. This value is greater than ttable -2,500) has a statistically significant effect on the potential for financial difficulties. T test results indicate that managerial ownership (has a t-value of -4.236. This value is smaller than t table 2.500) statistically significant effect on the potential for financial difficulties. T test results show that institutional ownership (has a tcount of 2.747. This value is greater than t table 2.500) statistically has a significant effect on the potential for financial difficulties. T test results show that the audit committee (has a t-count of -2,615. This value is smaller than the table -2,500) has a statistically significant effect on the potential for financial difficulties. T test results indicate that audit quality (has a tcount of 7.426. This value is smaller than t-table 2,500) statistically has a significant effect on the potential for financial difficulties. The coefficient of determination shown from the adjusted R2 value of 0.054 means that 5.4% of the variation in potential financial difficulties can be explained by the 5 predictors used in this study, while the remaining 94.6% of the potential financial difficulties can be explained by other variables.
A Development of a Financial Literacy Pocket Book for Malay Tribe Housewives in Running a Home Industry Business Mayasari, Mayasari; Putri, Rumanintya Lisaria; Harsono, Iwan; Wahyono, Eko; Prayoga, Reza Amarta; Sutrisno, Joko; Suprapto, Suprapto; Ristyana, Rida
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 1 (2023): Vol. 3 No.1 (2023): Volume 3 Issue 1, 2023 [February]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i1.575

Abstract

This study aims to identify the need for developing a financial literacy pocketbook for Malay ethnic homemakers in running a home industry business, compiling a financial literacy pocket bookmaking tool, and measuring or knowing the validation of the financial literacy pocketbook. This study uses a design-based research (DBR) approach. The subjects in this study were 25 Malay homemakers running a home industry business in Jambi City. For the implementation of field trials (in large groups) and evaluation of field trials, the researchers used action research to test the draft financial literacy pocketbook product. Researchers collected data using the method of observation, in-depth interviews, questionnaires, FGD (focus group discussion), and documentation. The data analysis used by researchers in processing research and development data used qualitative and quantitative analysis. The results of the field test showed that before the pre-test comprehension treatment was conducted, it was 57.71, while after the treatment of understanding financial literacy using a literacy pocketbook, it was known that the average result of understanding Jambi Malay homemakers about financial literacy with a post-test was 67.02 which means an increase of 9.31 points. The effect size calculation results show a value of 0.861, which is included in the high category. Overall, this study has produced a pocketbook of home industry financial literacy measuring 7 x 10 cm with 25 pages of teaching materials that professionals have validated.
Fertilization Technology of Virginia Tobacco Farmers in Bojonegoro and Lamongan Districts and approach to IoT Supriyadi, Supriyadi; Fatah, Gatot Suharto Abdul; Putri, Rumanintya Lisaria; Yogi, Yoga Angangga
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 1 (2023): Vol. 3 No.1 (2023): Volume 3 Issue 1, 2023 [February]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i1.582

Abstract

The districts of Jember, Bojonegoro, and Lamongan are home to Virginia tobacco shops. In Bojonegoro Regency, there are 11,522 ha and 11,517 ha of tobacco land, while there are 6697 ha and 6683 ha in Lamongan Regency. The quality of tobacco is lowered by excessive fertilization, the use of impure varieties, interplanting with chilies, and the neglectful pruning of shoots (Tirtosastro S and Taufik I, 2022). Inorganic fertilizers used in excess will deteriorate unhealthful soil (Arifin Z and Lolita ES, 2020). The issue of excessive chlorine fertilizer use results in a decrease in tobacco quality (low burning power, dull color). The Bojonegoro and Lamongan regions have lost many tobacco product industries as a result of excessive chlorine fertilizer restrictions on tobacco plants. Based on the aforementioned issues, a survey study on fertilization methods for Virginia farmers in the Bojonegoro and Lamongan Regencies is required. The goal of this study was to ascertain how fertilizers were applied by farmers and to measure the soil's and tobacco leaves' chlorine contents. The fertilization process is carried out with an approach to the Internet of Things which is necessary for fertilization automation and more optimal results.