Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business RESLAJ: Religion Education Social Laa Roiba Journal
Paul Usmany
Universitas Pattimura, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Comparative Study Of Financial Behavior Of College Students In Southeast Asia Paul Usmany; Fitri Novilia; Ani Pujiati; Rieneke Ryke Kalalo; Agnes Soukotta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7589

Abstract

In measuring the good or bad financial behavior of each student sampled through an online questionnaire, researchers measured it using the smart PLS 4.0 analysis tool with the standard that the higher the influence of student Financial Behavior in each country that is the object of research influences Investment Decisions, the better the Financial Behavior of a student (Sugiyono 2019). This research is a quantitative research with an explanatory approach, namely an approach that makes previous research the spearhead in building argument construction in the article being worked on (Jonathan Sarwono 2016) & (Abdurahman 2016). The data used in this study are primary data that researchers obtained through the distribution of online questionnaires with the same 10 questions for each student who was the object of the sample in the three countries.
Good Corporate Governance Mediates The Effect of Taxes on Transfer Pricing In Creating a GOLD Indonesia 2045 Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8717

Abstract

Transfer pricing (TP) practices by multinational corporations (MNCs) are a crucial issue in tax administration that has the potential to reduce the domestic tax base, a significant threat to state revenue collection efforts needed to realize Indonesia Emas 2045. This study aims to examine the mediating role of Good Corporate Governance (GCG) in the relationship between taxes (proxied by tax rates) and corporate decisions to conduct transfer pricing . Based on Agency Theory , differences in interests between principals (owners/tax authorities) and agents (management) can encourage aggressive TP practices aimed at minimizing tax burdens. GCG, through principles such as transparency, accountability, and independence, is expected to act as an effective internal and external monitoring mechanism . The proposed research method is a quantitative approach with path analysis on data from MNC companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The expected results are to prove that GCG not only weakens the tax incentives for aggressive TP (moderation role), but also forms a more responsible channel in determining transfer prices that is in line with the Arm's Length Principle . These findings will emphasize that the synergy between strict tax regulations and strong GCG implementation is key to ensuring sustainable tax compliance, creating a healthy investment climate, and supporting state financial accountability which is vital for achieving Indonesia's long-term development vision.
The Influence of Good Corporate Governance Mechanisms and Capital Structure on The Financial Performance of Manufacturing Companies Alfrin Ernest Marthen Usmany; Paul Usmany
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 9 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i9.13552

Abstract

Manufacturing enterprises face intense global competition and volatile production costs, requiring precise corporate governance and optimal financing configurations to sustain profitability. This research employs a quantitative approach using secondary data derived from audited annual reports over a multi-year observation period. The GCG mechanisms examined include institutional ownership, managerial ownership, independent commissioners, and the size of the audit committee, while the capital structure is evaluated using the Debt-to-Equity Ratio (DER). Financial performance is operationalized through profitability metrics, specifically Return on Assets (ROA). By establishing a multi-variable regression or structural equation model, this paper analyzes how strict internal oversight limits agency conflicts and how leveraging debt influences corporate returns. The findings indicate that effective governance mechanisms reduce monitoring costs and align managerial actions with shareholder interests, thus enhancing asset utilization efficiency. Concurrently, the composition of capital structure plays a dual role, acting as a tax shield while introducing financial distress risks if poorly managed. This study provides valuable insights for corporate executives, financial analysts, and regulators in formulating corporate policies that optimize funding combinations and governance compliance to maximize corporate financial sustainability. Keywords: Good Corporate Governance, Capital Structure, Financial Performance, Manufacturing Companies, Agency Theory.
Co-Authors Agnes Soukotta Alfrin Ernest Marthen Usmany Ani Pujiati Fitri Novilia Rieneke Ryke Kalalo