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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

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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.
PENGARUH DIVIDEND POLICY, FIRM SIZE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN INDEKS LQ45 PERIODE 2019-2024 Sahal, Muhammad Fitra Faizin; Putri, Vidiyanna Rizal
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

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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.
Kualitas Pelayanan, Fasilitas, dan Kualitas Hasil Klaim terhadap Loyalitas Nasabah dengan Kepuasan Nasabah sebagai Variabel Mediasi Perdana, Huda; Putri, Vidiyanna Rizal; Simatupang, Batara Maju; Komara, Edi
Journal of Comprehensive Science Vol. 5 No. 3 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i3.4116

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, fasilitas, dan kualitas hasil klaim terhadap loyalitas nasabah dengan kepuasan nasabah sebagai variabel mediasi pada PT Asuransi Sinar Mas Cabang Tegal. Penelitian menggunakan pendekatan kuantitatif melalui metode survei dengan penyebaran kuesioner kepada nasabah yang telah mengalami proses pelayanan dan klaim. Data dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) untuk menguji hubungan kausal langsung maupun tidak langsung antarvariabel sesuai dengan hipotesis penelitian. Hasil penelitian menunjukkan bahwa kualitas pelayanan, fasilitas, dan kualitas hasil klaim berpengaruh positif dan signifikan terhadap kepuasan nasabah, sehingga hipotesis penelitian dapat diterima. Temuan ini menegaskan bahwa mutu hasil klaim yang dirasakan nasabah merupakan determinan penting dalam membentuk kepuasan. Selanjutnya, kepuasan nasabah terbukti berpengaruh positif dan signifikan terhadap loyalitas nasabah. Selain itu, kepuasan nasabah berperan sebagai variabel mediasi dalam hubungan antara kualitas pelayanan, fasilitas, dan kualitas hasil klaim terhadap loyalitas nasabah. Implikasi praktis penelitian ini menekankan bahwa peningkatan kualitas hasil klaim perlu menjadi prioritas strategis perusahaan asuransi karena terbukti secara empiris meningkatkan kepuasan dan loyalitas nasabah. Secara teoretis, penelitian ini berkontribusi pada pengembangan literatur pemasaran jasa dengan memperkuat peran kepuasan sebagai mekanisme mediasi dalam konteks asuransi umum pada level cabang.
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.
The Effect of Digital Leadership Style, Compensation, and Employee Engagement on Employee Loyalty Through the Performance of Generation Z Employees at Sinar Mas Insurance Lingga, Herlita Sanawati; Karambut, Fermico; Simatupang, Batara Maju; Putri, Vidiyanna Rizal
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1414

Abstract

This research aims to examine and analyze the direct influence of digital leadership style, compensation, and employee engagement on employee performance, as well as their influence on employee loyalty through performance as a mediating variable among Generation Z employees at PT Asuransi Sinar Mas. The research variables consist of Digital Leadership Style, Compensation, and Employee Engagement as independent variables, Employee Loyalty as the dependent variable, and Employee Performance as the mediating variable. The research method used is a quantitative descriptive approach with an explanatory design. Primary data were collected through questionnaires from 200 Generation Z employee respondents selected using a convenience sampling technique. The research stages include validity testing, reliability testing, classical assumption testing (multicollinearity, heteroscedasticity, and normality), and data analysis using path analysis with the SPSS program. The results of the study indicate that digital leadership style, compensation, and employee engagement simultaneously and partially have a positive and significant effect on employee performance. In addition, employee performance is empirically proven to play a significant role in linking the three independent variables to employee loyalty. Employee engagement was found to be the most dominant driver of loyalty. As managerial advice, companies should continue strengthening their digital leadership ecosystem and investing in psychological well-being programs to enhance employee retention. Furthermore, management is advised to implement an open recruitment system to remain competitive and transparent, mitigate the risk of young talent turnover, and optimize productivity to foster long-term loyalty.