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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.
Studi Etnobotani Penggunaan Surawung di Desa Cinunuk, Kecamatan Cileunyi, Kabupaten Bandung, Jawa Barat Dara Dinanti; Tri Cahyanto
Jurnal Teknologi Pangan dan Ilmu Pertanian Vol. 1 No. 4 (2023): Desember : Jurnal Teknologi Pangan dan Ilmu Pertanian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jtpip-widyakarya.v1i4.2387

Abstract

Ethnobotany is the field of science that explains how humans interact with the plants around them. The most common use of plants is as food and medicine. Surawung or basil leaves are one of the plants commonly used as food. The purpose of this study was to determine the use of surawung other than as food. Samples were taken using snowball sampling method in Cinunuk Village. From 30 respondents, about 17% of them used surawung for their health reasons. It is known that surawung leaves have antibacterial bioactive content. Even so, most respondents did not know in detail about the benefits of surawung leaves.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN PROBITY AUDIT TERHADAP PENCEGAHAN KECURANGAN DALAM PENGADAAN BARANG DAN JASA Dara Dinanti; Puthree Maria Situmorang; Nera Marinda Machdar
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i11.3913

Abstract

Berdasarkan literatur yang dikaji, penerapan pengendalian internal dan probity audit memainkan peran penting dalam pencegahan kecurangan dalam pengadaan barang dan jasa. Pengendalian internal dirancang untuk memastikan kelancaran operasional, keandalan pelaporan keuangan, dan kepatuhan terhadap peraturan melalui langkah-langkah seperti pemisahan tugas, otorisasi transaksi, dan pengawasan ketat. Sementara itu, probity audit berfokus pada penilaian integritas dan transparansi dalam proses pengadaan serta kepatuhan terhadap kebijakan, dengan tujuan mendeteksi dan mencegah kecurangan sejak dini. Kedua pendekatan ini memerlukan komitmen manajemen dan karyawan untuk menciptakan budaya kerja yang jujur dan transparan, didukung oleh pelatihan rutin agar semua pihak memahami peran mereka dalam pencegahan kecurangan. Dengan demikian, implementasi efektif dari pengendalian internal dan probity audit diharapkan dapat mengurangi risiko kecurangan, melindungi aset perusahaan, dan membangun kepercayaan pemangku kepentingan terhadap institusi.
Perbedayaan Masyarakat Berbasis Sustainable Development Goals (SDGS) di Desa Srimukti Alya Syafikah Rani; Elia rossa; Dara Dinanti; Fitri Sabiyla Yassarah; Khofidah Pujilestari; Muhammad Maulana Hafizh; Puthree Maria Situmorang; Radina Amalia Maharani; Yuyun Yuyun
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2371

Abstract

Real Work Lectures (KKN) is a learning process for students at Bayankara University, Jakarta Raya. This KKN activity is carried out as part of community service and aims to gain new learning experiences that expand knowledge, skills and awareness in social life. The presence of students fosters motivation and innovation in society, this is in line with the role of universities as innovators. Students are committed to helping local communities overcome the challenges they face in the economic, educational, social, infrastructure and environmental fields. Students participate in village development efforts by developing the potential of village human resources and learning and providing information that is useful for village development. The location of this KKN was identified in the RT. 004/RW. 006, Srimukti Village, North Tambun District, Bekasi Regency, West Java. We chose this location because we wanted to increase public awareness about maintaining environmental cleanliness which is reflected in a number of waste points. We also want them to be active in creative activities that they can do at home.
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.
Penerapan Konservasi Forest Dragon (Gonocephalus Chamaeleontinus) Secara Ex-Situ di Kota Bandung Dara Dinanti; Tri Cahyanto
Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam Vol. 2 No. 4 (2024): Juli: Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/polygon.v2i4.177

Abstract

Action to protect and preserve flora and fauna are through conservation. Gonocephalus chamaeleontinus, or forest dragon, is a protected species that is endangered. However, due to limited space, conservation of this wildlife is conducted ex situ in Bandung City. The habitat at the conservation site is designed to mimic its natural habitat. Despite clear differences in temperature and climate between its original habitat and the conservation area, this species can still thrive well. Furthermore, there are no signs indicating stress in these animals due to environmental differences as they have already adapted to the habitat in ex situ conservation.