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All Journal International Journal on Social Science, Economics and Art International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Applied Business and International Management PESHUM Harmoni Economics: International Journal of Economics and Accounting
Fahmi Natigor Nasution
Faculty Of Economic And Business Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
ANALYSIS OF ERP SAP S/4HANA IMPLEMENTATION DESIGN TO IMPROVE PROCESS EFFICIENCY AND FINANCIAL REPORTING ACCURACY AT PT IAS Zaini Widya Ramadhani; Fahmi Natigor Nasution; Meilita Tryana Sembiring
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

PT IAS operates five business entities with four unintegrated ERP systems running in parallel — SAP ECC, SAP Business One, Acumatica, and Gamatechno. This condition has resulted in systemic inefficiencies, including a prolonged monthly financial close cycle, delayed group financial consolidation, manual intercompany reconciliation consuming 3–5 days per period, a data error rate of 2–5%, and 8–12 audit findings per year, with incomplete compliance with PSAK 110. This study aims to: (1) analyze the current state of PT IAS Group's financial reporting systems; (2) design an ERP SAP S/4HANA implementation to enhance process efficiency and reporting accuracy; (3) identify supporting factors and implementation challenges; and (4) develop an appropriate phased implementation roadmap. This study employs a qualitative descriptive approach using a case study method, with data collected through in-depth interviews, document analysis, and Root Cause Analysis (RCA) based on the Fishbone Diagram across five dimensions: People, Process, Technology, Data, and Governance. The findings indicate that SAP S/4HANA — encompassing the FI/CO, Group Reporting, MM, and SD modules, along with SAP BTP — is the optimal solution to address all identified gaps in the current state. The proposed implementation design is projected to reduce the monthly financial close to ≤3 working days (an 80% improvement), accelerate group consolidation to ≤2 days, improve reporting accuracy to ≥99.5%, and reduce audit findings to ≤2 per year. A three-year phased roadmap (2026–2028) is structured as follows: Phase 1: Finance Core (2026); Phase 2a: Source-to-Pay (2027); Phase 2b: Lead-to-Cash (2027); and Phase 2c: Technical & Governance (2027). The primary success factor is top management commitment and the IGH ecosystem, while critical risks — including poor master data quality and user resistance — are mitigated through a four-pillar change management strategy: People, Process, Technology, and Governance.
Co-Authors Elwis Sitorus Erlina Erlina Isfenti Sadalia Iskandar Muda Jasmine Keulana Erwin Meifanny Azri Shafira Meilita Tryana Sembiring, Meilita Tryana Nisrul Irawati Sabariah Sabariah Sambas Ade Kesuma Syahyunan Syahyunan Thalita Syafira Wilda Anabia Prasasti Zaini Widya Ramadhani