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Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud Azhar Huwaiza Fathoni; Jihan Salsabilah; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1815

Abstract

This research focuses on the analysis of the Whistleblowing System and Internal Control in relation to Fraud Prevention. Literature review was used as the main method in this research. Agency theory and motivation theory are the theoretical foundations underlying the research. Research findings show that there is a significant correlation between the Whistleblowing System and Internal Control in efforts to minimize fraud in Indonesian organizations. It is hoped that this research can contribute to a deeper understanding for future researchers regarding theories and research results relevant to this topic.
Membangun Pemberdayaan Masyarakat yang Berkembang dan Maju Melalui Pelatihan Pembukuan Keuangan UMKM di Desa Srimukti Elia Rossa; Imas Mutikartini Putri; Nanditya Andini; Sindy Septiani; Eva Yanis Lafione; Aisyah Sekar Ningrum; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Jihan Salsabilah
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2201

Abstract

Srimukti Village has great potential in the development of Micro, Small, and Medium Enterprises (MSMEs). This can be seen from the fact that most of the areas of Srimukti Village are rice fields that are used as a source of income. However, based on the results of observations and data obtained, there are still many MSME actors in Srimukti Village who do not have adequate knowledge and skills in managing their business finances. This study describes the implementation of the Community Service Program (KKN) with the theme "Building Developing and Advanced Community Empowerment Through MSME Financial Bookkeeping Training in Srimukti Village". This program aims to improve the knowledge and skills of MSME actors in managing their business finances, so that they can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy. The research techniques used were observation, interviews, and documentation. The results of the study showed that the MSME financial bookkeeping training program to build developing and advanced community empowerment in Srimukti Village has been successfully implemented and has shown positive results. This program has increased the knowledge and skills of MSME actors in managing their business finances, so that it can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy.
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.