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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial RESOLUSI : REKAYASA TEKNIK INFORMATIKA DAN INFORMASI Jurnal Kesehatan Tambusai
Puspita Sari, Dwi
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Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

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PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Puspita Sari, Dwi; Purwaningsih, Sri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
Forecasting Penjualan Produk Sembako Menggunakan Metode Triple Exponential Smoothing Toyib Hidayat, Asep; Puspita Sari, Dwi; Andriani, Pebrinda
Resolusi : Rekayasa Teknik Informatika dan Informasi Vol. 4 No. 4 (2024): RESOLUSI March 2024
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/resolusi.v4i4.1754

Abstract

Forecasting is a very important factor in the decision making process. The forecasts made are generally based on the past which is then analyzed using certain methods. Past data is collected, researched, analyzed and linked to the passage of time. In this research, the Triple Exponential Smoothing Method is used, which is a forecasting method that is commonly used because it has simple concepts and calculations. One of the reasons for using the periodic series data smoothing method is because this method can be done with two approaches, namely the smoothing method and the exponential smoothing method. The results obtained from this research. Selecting the right ?, ?, ? values ??can produce ideal MAPE values. It is proven that to obtain ideal values ??for ?, ?, ? using the brute force method, the values ??obtained are ? = 0.1, ? = 0, 2, and ? = 0.9, we get a MAPE value of 1.92%, where previously the resulting MAPE was 7.54%.
EVALUASI KELENGKAPAN RESEP SECARA ADMINISTRATIF DAN FARMASETIK PADA PASIEN RAWAT JALAN DAN RAWAT INAP DI RUMAH SAKIT MENTENG MITRA AFIA (MMA) PERIODE OKTOBER – DESEMBER 2023 Hawari, Haviz; Puspita Sari, Dwi; Destiyana AP, Bunga
Jurnal Kesehatan Tambusai Vol. 5 No. 3 (2024): SEPTEMBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i3.30623

Abstract

Rumah sakit sebagai fasilitas atau tempat kesehatan di masyarakat yang pasti memiliki standar pelayanan kefarmasian. Skrining kelengkapan resep dengan mengkaji aspek administratif dan farmasetik sesuai dengan Permenkes No. 72 tahun 2016 tentang standar pelayanan kefarmasian di rumah sakit, meliputi kelengkapan secara administratif yaitu nama pasien, umur pasien, jenis kelamin pasien, berat badan pasien, tinggi badan pasien, nama dokter, no SIP dokter, alamat, paraf dokter, tanggal resep dan ruangan asal resep. Sementara untuk aspek farmasetik yaitu nama obat, bentuk sediaan, kekuatan sediaan, jumlah obat dan aturan pakai. Tujuan penelitian ini adalah mengevaluasi kelengkapan resep secara administratif dan farmasetik pada pasien rawat jalan dan rawat inap di Rumah Sakit Menteng Mitra Afia (MMA) periode Oktober – Desember 2023. Penelitian ini menggunakan metode random sampling dengan jumlah sampel penelitian sebanyak 396 lembar resep, dengan jumlah 132 lembar resep pada setiap bulan. Hasil penelitian keseluruhan pada aspek kelengkapan administratif didapatkan dengan rincian nama pasien 99,7%, umur pasien 98%, jenis kelamin 99,7%, berat badan pasien 0%, tinggi badan pasien 0%, nama dokter 100%, no SIP dokter 63%, alamat 100%, paraf dokter 62%, tanggal resep 99,7% dan ruangan asal resep 90%. Sementara pada aspek farmasetik didapatkan dengan rincian nama obat 100%, bentuk sediaan 100%, kekuatan sediaan 100%, jumlah obat 100% dan aturan pakai 100%. Kesimpulan dari penelitian ini masih ditemukan ketidak kelengkapan dalam penulisan resep dalam aspek administratif, sementara pada aspek farmasetik dalam penelitian memperoleh hasil kelengkapan 100% pada semua aspek.
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Puspita Sari, Dwi; Purwaningsih, Sri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
Co-Authors Andriani, Pebrinda Destiyana AP, Bunga Hawari, Haviz Raden Mohamad Herdian Bhakti Toyib Hidayat, Asep