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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.
PENGARUH PENGGUNAAN QRIS TERHADAP PERILAKU KEUANGAN MAHASISWA PROGRAM STUDI MANAJEMEN ANGKATAN 2024 UNIVERSITAS ANDI DJEMMA Muh. Haekal Yunus; Munawir Munawir; Yunita Desnita Hasbar; Tria Ramadani; Puput Puput
Poma Jurnal Vol 3 No 1 (2025): POMA JURNAL: Publish Of Management
Publisher : Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan QRIS (Quick Response Code Indonesian Standard) terhadap perilaku keuangan mahasiswa Program Studi Manajemen Angkatan 2024 Universitas Andi Djemma. QRIS sebagai inovasi pembayaran digital diyakini tidak hanya mempermudah transaksi, tetapi juga berpengaruh terhadap pola pengelolaan keuangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 72 mahasiswa yang dipilih menggunakan purposive sampling. Variabel independen dalam penelitian ini adalah penggunaan QRIS yang diukur dengan indikator Universal, Gampang, Untung, dan Langsung. Sedangkan variabel dependen adalah perilaku keuangan mahasiswa yang diukur melalui enam indikator perilaku. Hasil penelitian menunjukkan bahwa penggunaan QRIS berpengaruh signifikan terhadap perilaku keuangan mahasiswa, di mana mahasiswa yang rutin menggunakan QRIS cenderung memiliki perilaku keuangan yang lebih terencana dan efisien.
The Influence Of Live Commerce On Tiktok Platform And Discount Vouchers On Consumer Purchasing Decisions For Cosmetic Products In Palopo City Nurjannah; Munawir; Muhammad Isnaini Faizal; Muh. Haekal Yunus
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1174

Abstract

This study aims to analyze the influence of Live Commerce on the TikTok platform and Discount Vouchers on Consumer Purchasing Decisions for Cosmetic Products (Study on Female Students of the Faculty of Economics and Business Unanda Class of 2023). Female students tend to be more interested in making purchases when exposed to live promotional broadcasts of products on TikTok accompanied by discount offers. This study uses a quantitative approach with a survey method, involving 73 student respondents selected through purposive sampling techniques. Data was collected using structured questionnaires and analyzed using multiple linear regression. The results show that live commerce on the TikTok platform has a significant positive influence on consumer purchasing decisions, meaning that the more attractive and interactive the live commerce content displayed on the TikTok platform, the greater the likelihood of consumers to make purchasing decisions for the cosmetic products offered. Conversely, discount vouchers have a significant negative influence, meaning that the use of discount vouchers does not always encourage purchases, and in this context can actually reduce consumer trust or urgency to immediately buy cosmetic products. This study provides implications for female students to be wiser in responding to digital marketing strategies such as live commerce and discount vouchers when purchasing cosmetic products
THE EFFECT OF COMPENSATION ON WORK-LIFE BALANCE AT PT BFI FINANCE, PALOPO BRANCH Munawir Munawir; Algi Pradiva M; I Kadek Rio; Putu Wahyu Artawan
Jurnal Mahasiswa Manajemen Vol. 1 No. 2 (2025): Hal : 1-93
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The objective of this study is to analyze the effect of compensation on work-life balance at PT. BFI Finance, Palopo Branch. The data used in this study consists of both primary and secondary data. Primary data was obtained through the distribution of questionnaires to employees at PT. BFI Finance, Palopo Branch. The study involved 30 respondents, selected using a saturated sampling technique. The analytical tool used is simple linear regression analysis. The results show that compensation has a positive and significant effect on the work-life balance of employees at PT. BFI Finance, Palopo Branch, with a regression coefficient value of 0.428 and a significance level of 0.000 < 0.05. The contribution of compensation to work-life balance is 70.2% (R² = 0.702), indicating that compensation is a major determining factor influencing employees' work-life balance. In terms of compensation, the bonus indicator received the highest perception score (4.10), while salary received the lowest score (3.53), although it is still within a favorable category. Regarding work-life balance, the satisfaction balance indicator had the highest score (3.67), while time balance scored the lowest (3.64). The regression equation Y = -0.632 + 0.428X indicates that each one-unit increase in compensation will improve work-life balance by 0.428 units.
ANALYSIS OF PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF PT INDOFOOD SUKSES MAKMUR LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024 Muh. Haekal Yunus; Nurfatimah Azzahra Baso; Elisa Pamuso; Icha Pakinja; Munawir Munawir
Jurnal Mahasiswa Manajemen Vol. 2 No. 1 (2025): Hal 01-61
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jaman.v2i1.200

Abstract

This study aims to analyze the effect of profitability and dividend policy on company value at PT Indofood Sukses Makmur Tbk, listed on the Indonesia Stock Exchange for the period 2021-2024. The research method used is quantitative descriptive analysis with secondary data obtained from annual financial reports and company stock price data. The data is analyzed through the calculation of profitability and dividend policy financial ratios and testing their influence on company value. The results of the study indicate that dividend policy and profitability, both partially and simultaneously, have a significant effect on company value. However, there is a tendency that an increase in profitability is not always followed by an increase in company value if it is not accompanied by an optimal dividend policy. These findings provide important considerations for investors and company management in determining dividend policy strategies and investment decisions in the future.