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

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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%.
Co-Authors Andriani, Pebrinda Sri Purwaningsih Toyib Hidayat, Asep