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All Journal Jurnal Ilmiah Edunomika (JIE) Balance : Jurnal Akuntansi dan Bisnis
Fahry Reza
Universitas Muhammadiyah Bangka Belitung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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IMPLEMENTATION OF CAPITAL OWNERSHIP, DIGITAL PAYMENT AND DIGITAL SALES TOWARDS MSME BUSINESS SUSTANABILITY IN BANGKA BELITUNG Fahry Reza; Ersi Sisdianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12768

Abstract

The problems faced in the affairs of cooperatives, Small and Medium Enterprises are quite complex, apart from the quality of human resources, capital, payment media, product marketing problems, raw materials and infrastructure are the main obstacles in the development of the Cooperative and MSME sectors. From a marketing perspective, MSME products are less well known due to the lack of promotion and marketing, as well as less than optimal use of digitalization in introducing MSME products or work at both the national and international levels. The aim of this research is to determine and analyze the influence of capital ownership, digital payments and digital sales on the sustainability of MSME businesses in Bangka Belitung Province. The population and sample size in this research is 60 MSME actors spread across Bangka Belitung Province. The sampling technique determined is purposive sampling. and data processing tools, namely SPSS 25. The research results show that the capital ownership variable has a significant positive influence on the sustainability of MSME businesses, the digital payment variable has a positive but not significant influence on the sustainability of MSME businesses while the digital sales variable has a positive but not significant influence. not significant to the sustainability of MSME businesses. It is hoped that the implications of this research will be useful for MSME business actors and look at how to maintain the sustainability of MSME businesses and for future researchers it is hoped that they can add other variables or objects of analysis to make a wider population and sample. Keywords: Digital Payments, Digital Sales, Sustainability Business, MSMEs
Ukuran Perusahaan Memoderasi Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Aset Tidak Berwujud terhadap Transfer Pricing Eko Sudarmanto; Reni Anggraeni; Toto Sugihyanto; Fahry Reza; Laras Amarita
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.393

Abstract

This study aims to determine the influence of Tax Planning, Tunneling Incentive, and Intangible Assets on Transfer Pricing Behavior with Firm Size as a Moderating Variable. The study adopts a quantitative approach with a sample of 7 companies in the automotive subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling, utilizing Eviews 12 software. The method of analysis employed is panel data regression analysis. The partial results of the study show that the tax planning variable affects transfer pricing, the tunneling incentive variable does not affect transfer pricing, the intangible asset variable does not affect transfer pricing, firm size is able to moderate (strengthen) the effect of tax planning on transfer pricing, firm size is not able to moderate (strengthen) the effect of tunneling incentive on transfer pricing, and firm size is not able to moderate (strengthen) the effect of intangible assets on transfer pricing.
Co-Authors Ersi Sisdianto Laras Amarita Reni Anggraeni Sudarmanto, Eko Toto Sugihyanto