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All Journal Sehat Masada Journal of Artificial Intelligence and Digital Business Kajian Akuntansi
Firdaus, Rayhan
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Nursing Public Health

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ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS Firdaus, Rayhan; Rachmawati, Rima
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4967

Abstract

Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing.   Keywords          : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing
Etika Bisnis dan Keberlanjutan Usaha: Studi pada UMKM Kuliner di Kabupaten Probolinggo Ilhamsyah, Muhammad Zufrizal; Firdaus, Rayhan; Rasidi, Moh.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1671

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara penerapan etika bisnis dan keberlanjutan usaha pada pelaku UMKM kuliner di Kabupaten Probolinggo. Pendekatan kualitatif digunakan dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap 15 pelaku usaha kuliner. Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM telah menerapkan prinsip etika seperti kejujuran, transparansi, dan pelayanan ramah sebagai bagian dari operasional sehari-hari. Penerapan ini terbukti membangun kepercayaan pelanggan dan mendukung keberlangsungan usaha. Namun, keterbatasan modal, rendahnya pendidikan bisnis, serta kurangnya akses terhadap informasi dan sertifikasi keberlanjutan menjadi penghambat utama. Praktik keberlanjutan yang ditemukan masih bersifat informal, seperti penggunaan bahan baku lokal dan pengurangan limbah plastik. Selain itu, aspek manajerial seperti pencatatan keuangan dan legalitas usaha masih minim. Temuan ini menunjukkan pentingnya intervensi dari pemerintah dan lembaga terkait dalam bentuk pelatihan, pendampingan, dan fasilitasi perizinan agar UMKM mampu mengelola usaha secara profesional dan berkelanjutan. Penelitian ini memberikan kontribusi nyata dalam memahami tantangan dan potensi UMKM kuliner dalam mengintegrasikan nilai-nilai etika bisnis untuk mencapai keberlanjutan usaha yang lebih kuat di masa depan.
PENGARUH EDUKASI KESEHATAN TERHADAP PENGETAHUAN MASYARAKAT MENGGUNAKAN MEDIA VIDEO DAN LEAFLET DALAM UPAYA PENCEGAHAN DEMAM BERDARAH DENGUE DI DESA WANGISAGARA KABUPATEN BANDUNG Ruhyat, Ejeb; Firdaus, Rayhan; Tamara, Metha Dwi
Sehat MasadaJurnal Vol 19 No 2 (2025): Jurnal Sehat Masada
Publisher : stikes dharma husada bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dengue fever is an infectious disease has been an increase in the spread. According to the West Java Health Office, the number of DHF patients in West Java in early 2024 was 24,540 cases, with 199 deaths. This is due to the occurrence of Extraordinary Events of DHF in several districts / cities. One of the villages in Bandung Regency, precisely in the working area of the Wangisagara Health Center, the number of DHF cases in 2024 from January to April was 22 cases, Wangisagara Village was the village with the highest number of DHF cases among the other 2 villages. Counseling with audio-visual media (video) has an impact in increasing knowledge of dengue prevention. The purpose of this study was to determine the effect of health education using video and leaflet media in an effort to prevent the incidence of Dengue Fever in Wangisagara Village, Bandung Regency. This research method uses a quantitative method with a type of quasy experiment research with a pre-post test two group design approach. With a population of 150 respondents with a sample of 60 respondents in two neighbourhood. The results showed a p-value of 0.000 (<0.05), this value indicates that there is an influence before and after being given education with video and leafleat. The conclusion is that there is an effect of health education using video and leaflet media in an effort to prevent the incidence of Dengue Fever.
Co-Authors Ilhamsyah, Muhammad Zufrizal Rasidi, Moh. Rima Rachmawati Ruhyat, Ejeb Tamara, Metha Dwi