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All Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal Management and Economic (IJME) Jurnal Ilmiah Multidisiplin Indonesia
Sinaga, Melan
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Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Physics

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ANALISIS FAKTOR-FAKTOR PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA Sinaga, Melan; Fitriawati, Roza
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 2 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i2.979

Abstract

Penelitian ini bertujuan untuk secara empiris mengidentifikasi faktor-faktor yang berperan dalam mencegah kecurangan dalam pengelolaan dana desa. Variabel yang dipertimbangkan dalam penelitian ini adalah kompetensi pegawai desa dan kualitas penyajian laporan keuangan, dengan moralitas individu sebagai faktor pemoderasi. Penelitian ini dilaksanakan melalui metode survei dengan menggunakan kuesioner sebagai alat pengumpulan data. Populasi yang menjadi subjek penelitian adalah semua pegawai desa di Kecamatan Teluknaga, Kabupaten Tangerang. Jumlah responden dalam penelitian adalah sebanyak 83 orang yang berasal dari 13 desa di Kecamatan Teluknaga. Teknik pengambilan sampel yang digunakan adalah metode nonprobability sampling. Data yang terkumpul dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi pegawai desa tidak memiliki pengaruh yang signifikan terhadap pencegahan kecurangan dalam pengelolaan dana desa. Sementara itu, kualitas penyajian laporan keuangan memiliki pengaruh negatif yang signifikan terhadap pencegahan kecurangan dalam pengelolaan dana desa. Moralitas individu tidak terbukti memperkuat pengaruh kompetensi pegawai desa terhadap pencegahan kecurangan dalam pengelolaan dana desa. Namun, moralitas individu terbukti memperkuat pengaruh kualitas penyajian laporan keuangan terhadap pencegahan kecurangan dalam pengelolaan dana desa.
Determinants of Transfer Pricing Practices: Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange Wastiningtyas, Sekar Arum; Sinaga, Melan
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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

Abstract

This research aims to test and analyze the influence of effective tax rate, company size, foreign ownership, tax haven and intangible assets on transfer pricing. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used a purposive sampling method, there were 15 companies that met the specified criteria and produced 75 data. The analysis technique used in this research is multiple linear regression analysis using the Statistical Package for the Social Science (SPSS) version 22.0 program. The research results show that the effective tax rate variable has no effect on transfer pricing. The variables company size and foreign ownership have a significant positive effect on transfer pricing, while the variables tax haven and intangible assets have a significant negative effect on transfer pricing.
Pentingnya Perencanaan Keuangan Yang Cerdas dan Efektif Di Era Pandemi Covid 19 Mappadang, Agoestina; Sinaga, Melan
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 3 (2022): Volume 6 Nomor 3 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i3.17728

Abstract

Income received on a fixed or variable basis and expenses incurred must be managed properly and effectively. The principle of good financial management is if the expenditure of funds does not exceed the receipt of funds. Sources of funding received can come from debt or from income or business or investment. How plan finances in the current Covid-19 pandemic era are important, this is because the current pandemic period makes many people experience financial difficulties due to declining sources of income. Recording receipts and expenses or making a budget is a wise action in the midst of this difficult covid pandemic situation. Making a budget will be able to control which items must be prioritized and which must be considered. This problem should be felt by the customers of Auto 2000 BSD City, PT. Astra International, Tbk is the place where community service activities are carried out. Customers or customers do not understand how and how to manage finances well and do not understand the importance of making good financial planning. As a result of this ignorance, it results in ineffective finances and a deficit so that there are needs that cannot be met. The method used in the implementation of this service is to provide counseling in the form of presentations and assistance with budgeting. The results of this socialization activity are the customers of PT. Astra International Tbk is able to understand good financial management and is able to make personal financial planning.
THE EFFECT OF TAXPAYER UNDERSTANDING, TAXPAYER AWARENESS, AND TAX SANCTIONS ON THE COMPLIANCE OF INDIVIDUAL TAXPAYERS ENGAGED IN E-COMMERCE BUSINESSES Putri, Virly Tiara; Sinaga, Melan
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2691

Abstract

This study was conducted to analyze and determine the influence of taxpayer understanding, taxpayer awareness, and taxpayer sanctions on individual taxpayer compliance among e-commerce business actors. This study uses primary data. The population in this study is e-commerce business actors in the West Jakarta area. The data and sampling methods used in this study employed a convenience sampling method, resulting in 100 respondents from the West Jakarta area. The data analysis technique used in this study was the multiple linear regression analysis method, and was processed using Statistical Package for the Social Sciences (SPSS) version 27 software. The results of this study indicate that taxpayer understanding and taxpayer sanctions have a positive and significant effect on taxpayer compliance, while taxpayer awareness does not affect taxpayer compliance
Co-Authors Agoestina Mappadang Fitriawati, Roza Putri, Virly Tiara Wastiningtyas, Sekar Arum