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ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR BARANG BAKU DI BURSA EFEK INDONESIA Denny, Denny; Haryadi, Dedi; Suanti, Suanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.395

Abstract

Transfer pricing is the practice used by multinational companies to determine prices in transactions between subsidiaries, divisions, or related entities in different countries. The primary purpose of transfer pricing is to determine fair and reasonable prices for goods, services, or intellectual property rights traded between different entities that are within one company but operate in different countries or tax jurisdictions. The purpose of this study is to identify the effect of tax burden, profitability, bonus mechanism and exchange rate on transfer pricing in raw goods sector companies listed on the Indonesia Stock Exchange. The analytical tool used in the study was to use the Statistical Product and Service Solution (SPSS) program version 26. The sampling method is purposive sampling where there are 160 observational data. The results showed that tax burden, profitability, bonus mechanism and exchange rate have a positive effect on transfer pricing
Analisis Analisis Sistem Informasi Akuntansi dalam Pengendalian Keuangan dan Efisiensi Penjualan Pada Dealer Wuling Pontianak Rumintar J. H. Marpaung; Suanti, Suanti; Chici Askotamiya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5880

Abstract

This study aims to analyze the implementation of the Accounting Information System (AIS) in financial control and sales efficiency at PT Arista Jaya Lestari (Wuling) Pontianak. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with finance and sales staff, direct observation of transaction recording processes, and documentation analysis such as financial reports and standard operating procedures. Data were analyzed using the Miles and Huberman method, which includes data reduction, data display, and conclusion drawing. The result show that the implementation of the AIS through the Odoo, ADMS Kasir, and ADMS Unit applications has improved transaction accuracy, accelerated the preparation of financial reporting, and strengthened cash and receivable control. Furthermore, this digital system enchances sales efficiency by integrating data across departments, accelerating transaction processes, and facilitating real-time vehicle stock monitoring. The main challenges identified are limited user training and dependence on internet connectivity. Overall, this study concludes that the implementation of Odoo and ADMS based AIS improve the effectiveness of financia control and operational efficiency in the automotive sector.
Analisis Penggunaan Fintech Dalam Meningkatkan Inklusi Keuangan Mahasiswa Dengan Metode Technology Acceptance Model (TAM): Analysis of the Use of Fintech in Improving Student Financial Inclusion with the Technology Acceptance Model (TAM) Method Gultom, Manorang; Marpaung, Rumintar J. H.; Suanti, Suanti
Jurnal Sains Komputer dan Teknologi Informasi Vol. 7 No. 2 (2025): Jurnal Sains Komputer dan Teknologi Informasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jsakti.v7i2.9712

Abstract

Penelitian ini menawarkan pendekatan integratif metode TAM untuk menganalisis bagaimana penggunaan OVO sebagai aplikasi fintech dapat meningkatkan inklusi keuangan di kalangan mahasiswa Prodi Sistem Informasi, Fakultas Teknologi Informasi, Universitas Widya Dharma Pontianak. Sehingga tujuan yang hendak dicapai adalah untuk mengidentifikasi faktor-faktor utama yang memengaruhi penerimaan dan penggunaan OVO oleh mahasiswa, serta menganalisis kontribusi fintech dalam memperluas akses keuangan digital di lingkungan kampus. Penggunaan OVO yang dipersepsikan mudah dan bermanfaat secara signifikan meningkatkan sikap dan niat mahasiswa dalam menggunakan teknologi fintech yang berujung pada peningkatan inklusi keuangan. Oleh karena itu, pelaksanaan edukasi inklusi keuangan dan peningkatan kualitas layanan fintech sangat penting untuk mendorong inklusi keuangan di kalangan mahasiswa. Integrasi variabel-variabel pada metode TAM dengan inklusi keuangan sebagai faktor pendukung untuk analisis kuantitatif memperoleh hasil yaitu variabel perceived ease of use (PEOU) dan perceived usefulness (PU) berpengaruh positif dan signifikan terhadap sikap mahasiswa dalam menggunakan OVO. Sikap positif mahasiswa terhadap OVO berpengaruh signifikan terhadap niat mereka untuk menggunakan teknologi tersebut. Niat perilaku penggunaan OVO yang tinggi berkontribusi positif terhadap tingkat inklusi keuangan mahasiswa. Sehingga faktor-faktor tersebut menjadi prediktor kuat dalam meningkatkan inklusi keuangan karena dapat menjelaskan 68% variasi inklusi keuangan mahasiswa.