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All Journal Jurnal Manajemen Dayasaing Journal of Economic, Bussines and Accounting (COSTING) Didaktika: Jurnal Kependidikan Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmu Manajemen & Ekonomika Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Keuangan dan Perbankan JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Pasundan Community Service Development Journal of Accounting, Management and Islamic Economics Jurnal Kendali Akuntansi
Putri, Vidiyanna Rizal
STIE Indonesia Banking School
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KETERKAITAN INTANGIBLE ASSET, DEBT CONTRACT DAN EXCHANGE RATE TERHADAP TRANSFER PRICING Marito, Sarah; Putri, Vidiyanna Rizal
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine and analyze the effect of Intangible Asset, Debt Contract, Exchange Rate and Firm size as control variable to Transfer Pricing. The sample selection using purposive sampling method and the sample of this research are 12 Mining Multinational Companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and Mining companies listed in Indonesia Stock Exchange in 2014-2019. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the Intangible Asset is negatif significant to the transfer pricing and the rest of variables are not significant to the transfer pricing.
Menanamkan Nilai-nilai Antikorupsi dan Menumbuhkan Kesadaran Etika di SMA Negeri 55 Jakarta Santi Rimadias; Vidiyanna Rizal Putri; Javine Hagin Maengga; Habibi Mustofa; Muhammad Fikri Azmi; Muhammad Irfan Fadhilah Daulay; Yunda Satria Putrandally; Indra Satria Utama
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 3 (2024): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i3.833

Abstract

Corruption is still a big challenge in Indonesia, so it requires the introduction of anti-corruption education from an early age. The community service team from STIE Indonesia Banking School initiated a comprehensive outreach program at SMA Negeri 55 Jakarta which aims to instill anti-corruption values ​​and foster ethical awareness among students. The program uses a combination of lectures and interactive discussions, involving not only students but also teachers and school staff. The results show increased knowledge that students, through active participation in extracurricular activities, classroom learning, and daily social interactions, play an important role in developing anti-corruption character and ethical awareness. In addition, teachers and school staff play an important role in modeling and reinforcing the principles of integrity, responsibility, and honesty, thereby guiding students in embracing these core values. This initiative highlights the collective efforts required to foster a culture of integrity in educational settings.
Menanamkan Nilai-nilai Antikorupsi dan Menumbuhkan Kesadaran Etika di SMA Negeri 55 Jakarta Santi Rimadias; Vidiyanna Rizal Putri; Javine Hagin Maengga; Habibi Mustofa; Muhammad Fikri Azmi; Muhammad Irfan Fadhilah Daulay; Yunda Satria Putrandally; Indra Satria Utama
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 3 (2024): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i3.833

Abstract

Corruption is still a big challenge in Indonesia, so it requires the introduction of anti-corruption education from an early age. The community service team from STIE Indonesia Banking School initiated a comprehensive outreach program at SMA Negeri 55 Jakarta which aims to instill anti-corruption values ​​and foster ethical awareness among students. The program uses a combination of lectures and interactive discussions, involving not only students but also teachers and school staff. The results show increased knowledge that students, through active participation in extracurricular activities, classroom learning, and daily social interactions, play an important role in developing anti-corruption character and ethical awareness. In addition, teachers and school staff play an important role in modeling and reinforcing the principles of integrity, responsibility, and honesty, thereby guiding students in embracing these core values. This initiative highlights the collective efforts required to foster a culture of integrity in educational settings.
PENGARUH DIVIDEND POLICY, FIRM SIZE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN INDEKS LQ45 PERIODE 2019-2024 Muhammad Fitra Faizin Sahal; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.940

Abstract

This study aims to analyze the effect of dividend policy, firm size, and leverage on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm value in this study is measured using the Price to Book Value (PBV) ratio, while dividend policy is proxied by the Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and leverage by the Debt to Equity Ratio (DER). The research method used is a quantitative approach with a causality research type. Sampling was carried out using a purposive sampling method on companies that have consistently been included in the LQ45 index for six consecutive years and have complete financial report data. Data were analyzed using panel data regression through EViews 12 software, with classical assumption testing and hypothesis testing. The results show that dividend policy has no effect on firm value. Firm size and leverage were found to have a negative effect on firm value. These findings indicate that large dividend distributions do not always increase company value, large company size and high leverage levels do not necessarily reflect good performance in the eyes of investors.
Transfer Pricing, Thin Capitalization terhadap Effective Tax Rate dengan Sales Growth sebagai Variabel Moderasi pada Perusahaan Properti dan Real Estate Ramadhani Nufitria; Vidiyanna Rizal Putri; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6489

Abstract

This study aims to examine the effect of Transfer Pricing and Thin Capitalization on the Effective Tax Rate (ETR) and to investigate the moderating role of sales growth. This research employed a quantitative approach using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 355 observations were selected using purposive sampling. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results indicate that Transfer Pricing has no significant effect on the Effective Tax Rate, while Thin Capitalization has a positive and significant effect on the Effective Tax Rate. Furthermore, sales growth does not significantly moderate the relationship between Transfer Pricing and Thin Capitalization on the Effective Tax Rate. These findings provide insights for companies in formulating tax policies and serve as a reference for future research on the determinants of the Effective Tax Rate.
Co-Authors Andriani, Meta Ardianto, Ferenisyah Arinie Rachmawati Azhar Shafa Putri Nabila Bella Irwasyah Putra Dela Ayu Putranti Denok Sunarsi Firda Nururrahma Firda Nururrahma Habibi Mustofa Haitsamathif, Feubravally Haryanti, Enny Indra Satria Utama Javine Hagin Maengga Kamila, Nadya Liana Mangifera Lulu Fitriana Marissa Grace Haque Marissa Grace Haque, Marissa Grace Marito, Sarah Milach, Azki Zainal Minerva Ellabita Tamara Mohamad Ravi Aditama Putra Mohamed Izwan, Iylia Dayana Muftikasari Ayu Raras Asih Muhammad Cahya Kurniawan Muhammad Fikri Azmi Muhammad Fitra Faizin Sahal Muhammad Irfan Fadhilah Daulay Nelmida Nelmida Nelmida Nelmida, Nelmida Parlindungan, Rudi Samuel Pracoyo, Antyo Putra, Bella Irwasyah Putri Destania, Karina Putri, Diefa Nadya Rachmat Pramukty Ramadhani Nufitria Rr Vemmi Kesuma Dewi Safira Kirana Riawan Santi Rimadias Sari, Lavenia Permata Sary Sary Simatupang, Batara Maju Sparta, Sparta Tiara Safina Rifkasari Tidespania Tubarat, Chara Pratami Yunda Satria Putrandally Zakaria, Nor Balkish ZULFISON, ZULFISON