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All Journal Jurnal Akuntansi Kompetif Jurnal Comparative : Ekonomi Dan Bisnis
Kesia, Tiori
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Economics, Econometrics & Finance

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DAMPAK PENETAPAN HARGA TRANSFER TERHADAP PAJAK Rajagukguk, Eska; Kesia, Tiori; Saribu, Ardin Dolok; Banjarnahor, Yesi; Simamora, Naomi; Simanullang, Paken Taras; Turnip , Asmida Rosari; Zebua, Irfan Zebua
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1760

Abstract

Transfer price has an effectin tax avoidance, CompaniesCompanies try to find ways to divert their profits, instead of not paying their taxes, companies try to minimize their profits so that their taxes are also reduced.pay the tax, the company tries to minimize its profits so that the tax is also smaller.become smaller. That transfer pricing errors fell immediatelyafter the reforms, but then returned to its original level against the reformedtransfer pricing legislation was based on unfounded expectations of an increase and companies returned to manipulative practices.of improvement and that firms revert to their original transfer pricing manipulation practices once they are certain of the implications of the transfer pricing law.manipulation practices once they gain certainty about the implications of the new policy.of the new policy. Tax rate cuts will incentivizeincentivize transfer pricing due to more widespread profit shifting.widespread. This is because a higher withholding tax rate on royaltyroyalty payments encourage profit shifting through mispricing of goods.price of goods. Transfer Pricing can be done without being detrimental to tax authorities by using thetax authorities by using the OECD Method of setting a fair price.Translated with DeepL.com (free version)
ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023 Sihombing, Mariauli; Simamora, Depi Hardiati; Tesalonika, May; Miranda, Elsa; Liliana, Ola Venina; Kesia, Tiori; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2043

Abstract

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
OPERATIONAL COST AND REVENUE IMPACT ON NET PROFIT: PT PERKEBUNAN NUSANTARA IV CASE Kesia, Tiori; Br. Siringoringo, Magdalena Judika; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14641

Abstract

This study examines the impact of operational costs and revenue on net profit at PT Perkebunan Nusantara IV Medan, a key state-owned plantation enterprise in Indonesia. In the face of volatile commodity prices, rising production costs, and increasing competition in the agro-industrial sector, optimizing financial performance has become critical for sustainability. This urgency necessitates a deeper understanding of how cost efficiency and revenue generation jointly influence profitability. Using a quantitative descriptive approach, the research analyzes financial statements from 2019 to 2023, calculating key ratios such as net profit margin and operating cost ratio. Results reveal that sustained profitability is achieved not merely through cost reduction, but through the strategic synergy between disciplined cost control and consistent revenue enhancement. Efficient operational cost management, when aligned with market-driven income growth, significantly boosts net profit. This study highlights the importance of integrated financial strategies in navigating sectoral challenges and ensuring long-term resilience. The findings offer actionable insights for agribusiness managers and policymakers, particularly in emerging economies where state-owned enterprises play a vital role in economic stability. In an era of increasing pressure on agricultural productivity and financial accountability, this research contributes to both theory and practice by emphasizing operational-financial alignment as a lever for sustainable profitability.
Co-Authors Banjarnahor, Yesi Br. Siringoringo, Magdalena Judika Hamonangan Siallagan Hasugian, Christnova Liliana, Ola Venina Miranda, Elsa Rajagukguk, Eska Saribu, Ardin Dolok Sihombing, Mariauli Simamora, Depi Hardiati Simamora, Naomi Simanullang, Paken Taras Tesalonika, May Turnip , Asmida Rosari Zebua, Irfan Zebua