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All Journal JURNAL MANAJEMEN BISNIS Jurnal Akuntansi Journal Online Manajemen ELPEI (JOMEL)
Munawir
Universitas Andi Djemma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factor Supporting Companies Performing Transfer Pricing Nurjannah; Muh Haekal Yunus; Renaldi Renaldi; Munawir Munawir; Rafiqah Asaff
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.818

Abstract

This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and chemical industry companies listed on the Indonesia Stock Exchange in the 2018-2020 period, totaling 64 companies obtained through the official website of the Indonesia Stock Exchange (www.IDX.co.id.) This study's sample was obtained using the purposive sampling method; the total sample is 39 data from 13 financial statements of the primary and chemical industry sector for three years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that the tax variable shows a positive and significant effect on the occurrence of transactions transfer pricing. Meanwhile, the variable tunneling incentive and the bonus mechanism have no significant effect on transfer pricing.
The Moderating Role of HR Service Quality Between e-HRM and Employee Performance Ris Akril Nurimansjah; Nurjannah Nurjannah; Munawir Munawir; Jafar Basalamah
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.477

Abstract

The objective of this research is to investigate the relationship between e-HRM implementation and employee performance in organizations that use e-HRM, both directly and indirectly mediated by HR service Quality. Using variant-based structural equation (SEM) modeling techniques or partial least squares regression, this research examined the direct relationship between e-HRM and performance, as well as relationships moderated by HR service quality (PLS). Based on the findings, e-HRM has a positive and significant impact on employee performance. Our results additionally highlight the significance of designing and implementing e-HRM so that managers can support the organization's workflow and employees can perform more efficient HR and non-HR tasks. Current research has revealed an emerging relationship between E-HRM, but it has only examined the potential impact of E-HRM. This research also contributes to the e-HRM literature by  identifying how e-HRM can improve performance by perceiving the  quality of  HR  services.  
Pengaruh Quality of Work Life Terhadap Employee Engagement Pada PT. Honda Sanggar Laut Selatan Cabang Kota Palopo Rahmy Rezky Amelia; Andini; Muh. Ar’at Ramadhan; Juliawan Syam; Erwina; Munawir
Jurnal Online Manajemen ELPEI Vol 3 No 2 (2023)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v3i2.147

Abstract

Comfort in the company is related to the success of the company. A good work environment needs to be considered to create quality of work life so as to help foster the desire of each employee to remain in the company and achieve company goals. Factors of quality of work life (quality of work life) become a supporter or obstacle that can affect employee engagement (employee engagement) in the company. This research was conducted at one of the current HONDA Car Dealers in Makassar, which is engaged in Sales, Spare Parts and Service (3S), namely PT. Honda of the South Sea Studio, Palopo City Branch. When the research was conducted February - March 2023 with a questionnaire collection technique on 30 respondent from employees of PT. Honda Palopo Branch of the South Sea Studio. The sample selection method used is saturated sampling. Data analysis techniques using descriptive analysis and simple linear regression analysis. Based on data processing, the result can be obtained that the quality of work life has a significant effect on employee engagement.
Co-Authors Andini Erwina Erwina Juliawan Syam Muh. Ar’at Ramadhan Muhammad Haekal Yunus Nurjannah Rafiqah Asaff Rahmy Rezky Amelia Renaldi Renaldi Ris Akril Nurimansjah