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All Journal Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa SEMANIS
Ela Fauziah
Universitas Pelita Bangsa
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health

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BEBAN PAJAK, NILAI TUKAR, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2015-2019) Widiastuti Widiastuti; Ela Fauziah; Fikko Bangun Persada
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 7 No. 02 (2022): AKUBIS - Desember 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v7i02.690

Abstract

The goal of a company is to get the maximum profit, one way for the company to get a big profit, namely by strengthening strategic alliances, conducting transactions and even conducting transfer pricing practices with affiliated companies in various countries in the world. transfer pricing is an exchange, purchase or sale transaction made by multinational companies that have a special relationship. The purpose of this study was to determine the effect of exchange rate tax expense and tunneling incentives on the company's decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, namely as many as 189 companies with purposive sampling technique and resulted in 27 company samples to be tested. The analysis technique used is multiple regression analysis. The results showed that (1) the tax burden has a significant negative effect on transfer pricing with a value of β -0.240 and a significance value of 0.041, (2) the exchange rate has a significant negative effect on transfer pricing with a value of β -0.293 and a significance value of 0.030, (3) tunneling Incentive has a significant negative effect on transfer pricing with a value of β -1.105 and a significance value of 0.000. Simultaneous results in this analysis show that the variavels of tax burden, exchange rates and tunneling incentives have an effect on transfer pricing with a significance value of 0.000. Keywords: Transfer Pricing, Tax Expenses, Exchange Rates, Tunneling Incentive
How Earnings Management Mediates Disclosure and Board Performance on SOE Quality Ela Fauziah; Adibah Yahya; Widiastuti Widiastuti; Estuti Fitri Hartini; Catur Okta Salsabila
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3855

Abstract

This study examines the critical determinants of financial reporting integrity within State-Owned Enterprises (SOEs) by evaluating the relationships between corporate governance mechanisms, earnings management, and earnings quality. Utilizing a quantitative approach with path analysis, this research assesses how external transparency and internal board monitoring affect the quality of reported income, and whether earnings management acts as an intervening behavioral mechanism. The sample size for this study comprises 12 companies, covering the period 2021–2025. The empirical results demonstrate that financial reporting transparency exerts a significant negative influence on earnings management, yet has no direct effect on earnings quality. Meanwhile, board effectiveness does not significantly influence either earnings management or earnings quality. Conversely, a high level of earnings management significantly degrades the overall predictability and sustainability of reported earnings. Crucially, the Sobel test analysis reveals that earnings management does not serve as a significant mediating pathway between corporate governance structures and financial reporting outcomes. This non-mediating dynamic implies that within state-backed institutional environments, robust disclosure mandates and strict supervisory frameworks directly enforce financial reporting excellence through rigid bureaucratic and regulatory compliance rather than relying on an indirect behavioral channel. These findings suggest that government regulators must maintain stringent selection criteria for independent commissioners and enforce comprehensive disclosure protocols as the most reliable direct guardrails for protecting public resources.
PENGARUH FINANCIAL TECHNOLOGY, LITERASI KEUANGAN, DAN MEDIA SOSIAL TERHADAP KINERJA UMKKM DI KABUPATEN BEKASI Diza Nasrullah Nur Buono; Nadya Arafanti Bako; Adelia May Saroh; Adibah Yahya; Ela Fauziah
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 4 No. 1 (2026): Februari 2026
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis pengaruh financial technology, literasi keuangan, dan media sosial terhadap kinerja UMKM di Kabupaten Bekasi. Menggunakan metode kuantitatif dengan kuesioner pada pelaku UMKM serta analisis SEM-PLS, penelitian ini menunjukkan bahwa ketiga variabel tersebut berpengaruh positif dan signifikan terhadap kinerja UMKM, dengan Financial Technology memberikan kontribusi paling besar. Hasil ini menegaskan bahwa pemanfaatan layanan fintech, peningkatan pemahaman literasi keuangan, serta penggunaan media sosial secara optimal tidak hanya membantu pelaku UMKM mengelola transaksi dan mengambil keputusan secara lebih tepat, tetapi juga memperluas jangkauan pasar dan hubungan dengan pelanggan. Secara umum, temuan ini menggarisbawahi bahwa penguatan kapasitas digital dan literasi keuangan mampu menghadirkan kepercayaan diri, peluang usaha, dan keberlanjutan bagi UMKM di tengah dinamika ekonomi saat ini. Kata kunci : Financial technology, literasi keuangan, media sosial, kinerja UMKM ABSTRACT This study aims to analyze the influence of financial technology, financial literacy, and social media on the performance of MSMEs in Kabupaten Bekasi. Using a quantitative method with questionnaires for MSME players and SEM-PLS analysis, this study shows that these three variables have a positive and significant effect on MSME performance, with Financial Technology making the largest contribution. These results confirm that the use of fintech services, increased understanding of financial literacy, and optimal use of social media not only help MSME players manage transactions and make more accurate decisions, but also expand their market reach and customer relationships. In general, these findings underscore that strengthening digital capacity and financial literacy can bring confidence, business opportunities, and sustainability to MSMEs amid the current economic dynamics. Keyword: Financial technology, financial literacy, social media, MSME performance
BUSINESS FEASIBILITY STUDY USAHA POTATO CHEESE BALL DI CIKARANG PUSAT Taufik Hidayat; Ela Fauziah; Hendri Kartika Andri; Cecilia Margaretha Sinaga; Syafa Amelia Putri; Marsha Rose Delima
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58870

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan strategis dalam memicu pergerakan ekonomi lokal, namun dalam realitasnya masih kerap terkendala oleh manajemen usaha yang bersifat trial and error serta minimnya perencanaan yang berbasis data. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan pendampingan sekaligus menguji kelayakan bisnis usaha kuliner camilan "Potato Cheese Ball" di wilayah Cikarang Pusat melalui pendekatan multidimensi. Metode pelaksanaan pengabdian dilakukan secara sistematis yang meliputi empat tahapan utama, yakni identifikasi permasalahan di lapangan melalui observasi dan wawancara, penyuluhan dan pelatihan teori studi kelayakan bisnis, pendampingan intensif penyusunan dokumen usaha, serta evaluasi dan monitoring berkala. Hasil studi kelayakan yang komprehensif menunjukkan posisi strategis usaha yang potensial berdasarkan analisis SWOT serta integrasi model bisnis yang adaptif menggunakan kerangka Business Model Canvas (BMC). Ditinjau dari parameter finansial, usaha dengan target kapasitas produksi awal sebesar 20 porsi per hari ini dinilai sangat prospektif dan menguntungkan. Hal tersebut dibuktikan melalui pencapaian nilai Revenue Cost Ratio (R/C Ratio) sebesar 1,5 (> 1), tingkat Break-Even Point (BEP) yang berada pada batas aman, yakni 250 porsi per bulan, serta periode pengembalian modal fisik (Payback Period) yang tergolong cepat, yaitu selama 1,2 bulan. Dengan demikian, dapat disimpulkan bahwa rencana pendirian usaha Potato Cheese Ball di Cikarang Pusat ini dikategorikan sangat layak dijalankan demi mendorong pertumbuhan ekonomi mikro masyarakat setempat
PENERAPAN SISTEM PENCATATAN HARGA POKOK PRODUKSI PADA INDUSTRI RUMAH TANGGA HANAILA FOODS DI KABUPATEN BEKASI Ela Fauziah; Adibah Yahya; Anna Wulandari; Heru Mulyanto; Eny Agustyn; Muhammad Wildan Al Kautsar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58876

Abstract

Industri rumah tangga (IRT) di Kabupaten Bekasi, khususnya Hanaila Foods, memegang peranan penting dalam ekonomi lokal, namun masih menghadapi kendala serius dalam manajemen keuangan dan pencatatan biaya produksi yang belum sistematis. Masalah utama yang diidentifikasi adalah pencampuran keuangan pribadi dengan usaha serta penentuan harga jual yang bersifat subjektif tanpa perhitungan Harga Pokok Produksi (HPP) yang akurat. Pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku IRT melalui penerapan manajemen usaha berbasis data. Metode yang digunakan meliputi lima tahapan: sosialisasi, pelatihan intensif pencatatan biaya, penerapan teknologi melalui Google Sheets, pendampingan, evaluasi melalui pre-test dan post-test, dan strategi keberlanjutan program. Hasil kegiatan menunjukkan adanya peningkatan kapasitas mitra yang signifikan sebesar 53,3%, di mana skor evaluasi meningkat dari 26% saat pre-test menjadi 80% pada post-test. Melalui digitalisasi ini, mitra kini mampu menghitung HPP secara akurat, menentukan harga jual yang kompetitif dengan margin yang sehat, serta mengoptimalkan stok bahan baku. Hasil kegiatan mengindikasikan bahwa transformasi dari pengelolaan tradisional ke manajemen berbasis data digital sangat krusial untuk membangun fondasi profesionalisme dan menjamin keberlanjutan usaha UMKM di era digital.
Co-Authors Adelia May Saroh Catur Okta Salsabila Cecilia Margaretha Sinaga Diza Nasrullah Nur Buono Eny Agustyn Estuti Fitri Hartini Fikko Bangun Persada Hendri Kartika Andri Heru Mulyanto Marsha Rose Delima Muhammad Wildan Al Kautsar Nadya Arafanti Bako Syafa Amelia Putri Taufik Hidayat Widiastuti Widiastuti Wulandari, Anna Yahya, Adibah