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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING Wafiroh, Novi Lailiyul; Hapsari, Niken Nindya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThere are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority. Besides, the rules and laws cannot protect them. Management will try to increase the companyâ€™s profit in order to get the bonus promised by the company owner. This research aims to know: 1) The effect of tax on transfer pricing decision, 2) The effect of tunneling incentive on transfer pricing decision, and 3) The effect of bonus mechanism on transfer pricing decision. This research focuses on 17 manufacture companies listed in Indonesia Stock Exchange (BEI) of 2011â€“2013. The data used is the secondary data that are companies â€™ financial annual report gathered through the IDX official website by using purposive sampling. The data analysis method is logistic regression using SPSS 21 program. The result of analysis indicates that tax, tunneling incentive, and bonus mechanism simultaneously affect transfer pricing transaction. Partially, tax gives positive and significant effect on transfer pricing transaction. Meanwhile, tunneling incentive gives positive and significant effect on transfer pricing transaction. On the other hand, bonus mechanism does not give any significant effect on transfer pricing transaction.AbstrakTerdapat dua motivasi dilakukannya transaksi transfer pricing, yaitu motivasi penghindaran pajak dan motivasi oportunistik. Tunneling yang merugikan pemilik saham minoritas tidak jarang terjadi mengingat kepemilikan saham di Indonesia cenderung terkonsentrasi pada sebagian kecil pihak, dimana peraturan dan undang-undang yang dibuat masih belum mampu melindungi kepentingan mereka. Manajemen akan berusaha meningkatkan laba perusahaan guna memperoleh bonus yang dijanjikan oleh pemilik perusahaan yang didasarkan pada laba. Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh pajak pada keputusan transfer pricing, 2) Pengaruh tunneling incentive pada keputusan transfer pricing, dan 3) Pengaruh mekanisme bonus pada keputusan transfer pricing. Fokus penelitian ini adalah 17 perusahaan manufaktur yang listing di BEI periode 2011â€“2013. Data yang digunakan yaitu data skunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi IDX dengan menggunakan purposive sampling. Metode analisis data menggunakan regresi logistik dengan bantuan program SPSS21.Hasil analisis menunjukkan bahwa secara simultan pajak, tunneling incentive dan mekanisme bonus berpengaruh terhadap transaksi transfer pricing. Secara parsial pajak berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Tunneling incentive berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Dan mekanisme bonus tidak berpengaruh signifikan terhadap transaksi transferpricing.

THE IMPACT OF BUDGET PARTICIPATION ON AUTONOMOUS BUDGET MOTIVATION: THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT Wafiroh, Novi Lailiyul
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i1.1068

The aims of this reasearch is to test the effect of mediation of organizational commitments in the impact of budget participation on the motivation of autonomous budgets to companies from various industrial sectors in East Java. Quantitative method is a method used by researchers in conducting this research. Researchers are using SmartPLS software application version 3.0 with SEM-PLS as data analysis technique. This research uses the SEM-PLS model because, in this research, the variables used are latent variables (variables that cannot be observed). The Functional Manager, who participated in drafting the company's budget was able to increase its commitment to reach the target budget set. The higher level of the manager's participation in the company's strategic planning can increase the motivation of autonomous budget managers. The autonomous motivation of employees is known to be influenced by the organizational commitments in a positive direction, or in other words have a significant positive relationship. This indicates that when the commitment of oragnization in the employee is at a high level, the level of autonomous motivation that the employees have is also at a high level (Chong & Chong (2002) and Baerdemaeker & Bruggeman (2015)). The analysis of the data conducted shows that the variable of positive budget participation is influential but not significant to the motivation of the autonomous budget through organizational commitment

Bagaimana Literasi dan Perilaku Keuangan pada Generasi Milenial? Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
Telaah Bisnis Vol 20, No 1 (2019): Juli 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

The rise of illegal investment in Indonesia has made the OJK more vigorously conducting financial literacy education to the public. It is hoped that victims of illegal investment can be minimized in such a way that they can increase inclusion and public trust in financial services institutions and products in Indonesia. Research shows that individuals who have a high level of financial literacy will tend to do good financial planning such as: saving, making budgeting, paying debts on time and investing. This study aims to measure the level of financial literacy and how it affects financial behavior in millennial generations. Millennial generation here is the generation born between 1980-1994. This generation has unique characteristics where it is very concerned about social life and tends to be more consumptive than the previous generation. This is what makes it difficult for this generation to wisely manage finances. The results of this study indicate that financial literacy shows a significant positive effect on financial behavior. From this research it can be said that differences in knowledge will lead to differences in attitudes and behavior.

Edukasi Literasi Keuangan Pada Umkm Di Sentra Industri Tempe Sanan Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
Jurnal Pengabdian Masyarakat Akademisi Vol. 1 No. 3 (2022)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v1i3.238

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan pihak yang memberikan kontribusi sangat besar pada perkembangan perekonomian negara. Namun dalam perjalanannya mereka seringkali menghadapi permasalahan-permasalahan teknis seperti pemasaran, SDM dan permodalan. Jika permasalahan tersebut dibiarkan maka akan mempengaruhi kesuksesan serta keberlangsungan usaha dari UMKM tersebut. Oleh karena itu, penulis melakukan edukasi literasi keuangan yang akan memberikan pengetahuan serta pemahaman bagi para pelaku usaha di Sentra Industri Tempe Sanan yang terletak di Kota Malang, Jawa Timur.

GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING Nanik Wahyuni; Novi Lailiyul Wafiroh
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.20491

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

Strategi Penguatan Keberlangsungan Usaha Melalui Edukasi Literasi Keuangan: Studi Pada Sentra Indutri Tempe Sanan Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
IQTISHODUNA IQTISHODUNA (VOL.19, No.1, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Education to improve the understanding of financial literacy in MSMEs is one of the efforts that can be carried out to enrich their knowledge. This knowledge will be useful for their business, especially for sustainability of their business. This research was conducted at the Tempe Sanan Industrial Center, Malang using a qualitative method, that is interviews. The results of the study show that not all business actors have sufficient financial literacy, especially if it is related to the investment context. However, business actors are considered sufficient to have a good financial attitude but not for things such as: making budgets, monitoring cash flows, and planning business protection. This is because business actors are too busy with their business operations so they do not have enough time to do the things above..

Analisis Pengaruh Literasi Keuangan Dan Sosial Media Edukasi Saham Terhadap Keputusan Investasi (Studi Kasus Pada Mahasiswa Kota Malang) Muhammad Panji Wicaksono; Novi Lailiyul Wafiroh
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 8 No. 2 (2022): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

The Research is conducted to analyze the effect of financial literacy and education on social media stocks on investment decisions in Malang city students. This type of research is quantitative with a descriptive approach. The population in this study is Malang city students who have social media accounts and also have an interest in investing, with a sample of 100 respondents. The sampling method used in this research is non-probability sampling with convenience sampling technique. Data collection techniques using a questionnaire distributed to the object of research. A data analysis technique uses the smartPLS3.0 application. Results showed that the variables of financial literacy and education on social media stocks had a positive and significant effect on investment decisions. In addition, the variables of financial literacy and social media education affect 57% while the remaining 43% are influenced by other variables

Determinants Of Human Development Index In Papua Province 2012-2021 Waridatul Afalia; Ikrima Hamda; Shella Aurelia Adriana; Ahmad Fahrudin Alamsyah; Novi Lailiyul Wafiroh
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1076

The Human Development Index (HDI) aims to emphasize that a country's development assessment should be based on the capabilities of its population. Papua, as the province with the lowest HDI in Indonesia, reflects the poor level of living and human development in Papua. Although Papua is a special autonomous region that receives an allocation of funds, its public services and people's welfare still lag behind other provinces in Indonesia. The purpose of this study is to understand how Special Autonomy Funds, Sharia Financing, Information and Communication Technology (ICT), and Average Length of School (ALS) affect the Human Development Index. This study uses Error Correction Model (ECM) as an analysis method. The results showed that ICT did not have a significant effect on HDI, Special Autonomy Fund had a negative influence in the short term and a positive influence in the long term, Average School Year had a positive influence in the short term and a negative influence in the long term, while Islamic Bank Financing had a positive influence both in the short and long term.

Strategi Penguatan Keberlangsungan Usaha Melalui Edukasi Literasi Keuangan: Studi Pada Sentra Indutri Tempe Sanan Mega Noerman Ningtyas; Novi Lailiyul Wafiroh
IQTISHODUNA IQTISHODUNA (VOL.19, No.1, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v1i1.20387

Education to improve the understanding of financial literacy in MSMEs is one of the efforts that can be carried out to enrich their knowledge. This knowledge will be useful for their business, especially for sustainability of their business. This research was conducted at the Tempe Sanan Industrial Center, Malang using a qualitative method, that is interviews. The results of the study show that not all business actors have sufficient financial literacy, especially if it is related to the investment context. However, business actors are considered sufficient to have a good financial attitude but not for things such as: making budgets, monitoring cash flows, and planning business protection. This is because business actors are too busy with their business operations so they do not have enough time to do the things above..

Theory of Planned Behavior as an Antecedent in Predicting Fraudulent Intentions of Academic Accountants and Non-Academic Accountants Novi Lailiyul Wafiroh; Wuryaningsih Wuryaningsih
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p073

Purpose: Individual behavior is a representation of what is believed. Likewise, an accountant intends to commit financial statement fraud. Related to predicting individual behavior to do or not to do something action can use the Theory of planned behavior (TPB). This research examines three main variables in TPB, attitude, subjective norms, and perceived behavioural control on academic and non-academic accountants' fraud intentions through the Theory of Planned Behavior (TPB) variables.Method: This research is quantitative, with primary data obtained from questionnaires sourced from respondents. Respondents were academic and non-academic accountants. The research sample was selected using a purposive sampling method with specific criteria. The partial least squares (PLS) method was used to analyze the data.Findings: The findings suggest that attitudes and subjective norms significantly positively affect the intention to commit financial statements fraud in academic and non-academic accountants, while perceived behavioural control does not significantly affect the intention to commit fraud in financial reporting.Originality/Value : Research that examines the intentions of academic accountants and non-academic accountants in committing financial statement fraud and studied using the theory of planned behavior is the first to be conducted.

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