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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Muhammad Fahmi
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Buletin Poltanesa

 1 
Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation Auro Osti Berliana Hutabarat; Nella Yantiana; Muhammad Fahmi; Nina Febriana Dosinta; Syarif M Helmi
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3305

Abstract

The purpose of this research is to analyze the effect of leverage and profitability on transfer pricing with manajerial ownership as the moderating variable. The population in this research were energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling method used was purposive sampling, the overall sample used in this study was 175 annual financial report from 35 companies. The findings reveal profitability do not have a significant effect on transfer pricing, leverage and manajerial ownership  have a significant effect on transfer pricing, but manajerial ownership can not significantly moderate the relationship between profitability and transfer pricing  
Accountability and Transparency of Village Governance in the Management of the Village Revenue and Expenditure Budget Wulandari Wulandari; Muhammad Fahmi; Syarif M Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3318

Abstract

This study aims to examine the accountability and transparency of the Village Government in managing the Village Budget (APBDes) in Jongkong Kanan Village, Jongkong Sub-district, Kapuas Hulu Regency. This research employs a descriptive qualitative method with a case study approach. Data collection methods used in this study include interviews, observations, and documentation, categorized into two sources: primary and secondary data. The results of this study indicate that the accountability and transparency of the Jongkong Kanan Village Government in managing the APBDes have been implemented in accordance with the Ministry of Home Affairs Regulation (PERMENDAGRI) No. 20 of 2018. From the planning, implementation, administration, reporting, to accountability stages, all have been carried out properly. The application of the accountability principle is demonstrated through community involvement in deliberations related to the management of the APBDes. Meanwhile, the transparency principle is applied by providing information through the village website regarding infrastructure improvement and development processes, as well as through the installation of APBDes billboards in front of the village office. However, there are still several obstacles faced by the Jongkong Kanan Village Government, such as the lack of public interest in participating in village deliberations and challenges in the accountability reporting process, including delays in the return of financial accountability reports (SPJ) and frequently changing regulations.
Co-Authors Agustina Sarimastini Aldric Randy Asada Tjondro Auro Osti Berliana Hutabarat Dea Tika Riyana Fitri Imansyah Gusti Hardiansyah Helisa Noviarty Irfan Mahdi Ivan Sujana Muhsin Muhsin Nella Yantiana Nina Febriana Dosinta Nina Febriana Dosinta Shely Marsiana Kristine Syarif M Helmi Syarif M. Helmi Syarif Muhammad Helmi Umiaty Hamzani Wahyudi, Tri Wulandari Wulandari