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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of International Accounting, Taxation and Information Systems
Adinda, Zahra
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implications of Transfer Pricing on MSMEs in the Digital Era Fitriana, Nur; Sari, Nasya Paramiya; Putri, Natasha Nadira; Adinda, Zahra
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.79

Abstract

In the ever-evolving digital era, MSMEs face new challenges and opportunities in managing business transactions, including the implementation of transfer pricing strategies. This research aims to provide a description of how transfer pricing strategies can affect the economy, especially MSMEs, in the digital era. This research method uses a qualitative approach. Data were analysed thematically and tested for validity through triangulation to provide a comprehensive picture of the challenges and solutions for MSMEs in implementing transfer pricing. The result of this study is that transfer pricing, while often used by large companies to shift profits to lower-tax countries, also presents challenges for MSMEs in the digital era. MSMEs face difficulties in implementing appropriate transfer pricing policies due to limited resources, knowledge, and access to technology, but digitalisation offers opportunities to manage transactions more transparently and efficiently to ensure compliance with global tax regulations. Although transfer pricing is often associated with large enterprises, MSMEs also need to understand and manage this policy carefully, especially in the increasingly globalised digital era. Technology allows MSMEs to connect with international markets, but it also brings risks related to complex taxes and regulations. Therefore, it is important for MSMEs to have a clear understanding of transfer pricing, use the right technology, and consult with tax experts in order to comply with regulations and avoid legal issues.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Skincare pada E-Commerce: Implementasi Sistem Informasi Manajemen Adinda, Zahra; Azira, Mita
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.644

Abstract

This study aims to analyze the effect of management information systems on E-Commerce purchasing decisions for skincare products. This study uses the literature review method to analyze related articles from various relevant literature sources. This article reviews the factors that influence skin care purchasing decisions on E-Commerce. In this context, factors such as product quality, price, brand reputation, user reviews, promotions, user experience, product availability, return policy, and user experience are potential variables influencing consumer purchasing behaviour. The results showed that management information systems significantly influence purchasing decisions for skincare products in E-Commerce. This research provides practical implications for beauty industry players and e-commerce to improve marketing strategies, product management, and customer service. By understanding the significant factors in purchasing decisions, e-commerce can optimize management information systems to meet consumer expectations and increase the market share of skincare products online
Co-Authors Azira, Mita Nur Fitriana Putri, Natasha Nadira Sari, Nasya Paramiya