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All Journal Journal of Accounting Science Mamangan Social Science Journal JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Sasongko, Fajar
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Analysis of Factors Influencing Transfer Pricing Evi, Tiolina; Septo , Ign; Sasongko, Fajar
Journal of Accounting Science Vol 7 No 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1702

Abstract

Transfer pricing can be a problem as well as an opportunity for companies to get high profits. Global transfer pricing also aims to control the flow of resources between divisions and motivate businesses. The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. This research is a quantitative research.. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that tax burden has no significant effect on transfer pricing, company size has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing. Companies must carry out transparent transfer pricing reporting, including compiling separate transfer pricing reports in accordance with tax requirements in various countries. Transparent reporting will support the company's integrity and accountability in carrying out transfer pricing practices.
A Balanced Scorecard Design From Key Performance Indicators In An Indonesia Construction Services Company Sasongko, Fajar
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i1.6514

Abstract

Construction has become a huge industry in this global era. The lack of a performance management system is the biggest problem that causes unstable performance in this industry. The demand from this industry requires performance measurement and stable management to achieve their vision and mission. There are so many performance measurement tools applied in the construction industry such as Malcolm Baldrige, 6-Sigma, Balanced Scorecard, etc. Balanced Scorecard (BSC) is one of the tools to measure the performance of a company. BSC has 4 (four) perspectives consisting of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This article discusses BSC's analysis of construction companies' Key Performance Indicators (KPIs), obtained from annual reports. The company analyzed is a construction service company in Indonesia which is one of the state-owned enterprises (SOEs). There are data limitations which are secondary data from the annual report and BSC analysis based on the company's existing vision, mission, and KPIs. The results of BSC analysis are strategies in terms of finance, customers, internal processes, as well as learning and growth.
OPTIMALISASI PENGUNAAN AFFILIATE MARKETING  TERHADAP BUSINESS TO BUSINESS (B2B) Adiguna, Patria; Sasongko, Fajar; Nurhayati, Nurhayati; Firmansyah, Firmansyah; Fayruz, Muhammad
Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Publisher : Universitas Islam Al-Ihya Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70476/jpkmunisa.v3i1.01

Abstract

The rapid development of information technology has significantly impacted various aspects of life, including the business sector. One major shift is the transition from conventional sales methods to digitalization, commonly known as e-commerce. The use of smartphones among students has positive effects in facilitating communication and work but also poses risks of addiction. To address this issue, one potential solution is Affiliate Marketing, which enables students to generate passive income while making their smartphone usage more productive. Affiliate Marketing is a digital marketing strategy that involves collaboration between individuals and companies or platforms to earn revenue through product promotion. This activity aims to enhance students' understanding of Affiliate Marketing through a structured training program. The methodology includes socialization, simulations, hands-on practice, discussions, and evaluation through questionnaires. The results indicate an increase in student knowledge from 11.56% to 91.92%, as well as the potential for additional income through Affiliate Marketing. The study concludes that Affiliate Marketing serves as an innovative approach to reducing smartphone addiction while enhancing student productivity.
Co-Authors Adiguna, Patria Fayruz, Muhammad Firmansyah Firmansyah Nurhayati Nurhayati Septo , Ign Tiolina Evi