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All Journal SEIKO : Journal of Management & Business Tangible Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Sektor Publik Jurnal Sipakatau
Surianto, Nurul Maghfirah
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Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Neuroscience Social Sciences Other

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Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Surianto, Nurul Maghfirah; Kartini, Kartini; Indrijawati, Aini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5033

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing dan bagaimana pengaruh tax Minimization sebagai variabel yang memoderasi hubungan antara tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini dilaksanakan pada perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2022. Data penelitian berupa laporan tahunan yang diperolah dari website resmi Bursa Efek Indonesia dan website resmi masing-masing perusahaan. Sampel sebanyak 12 perusahaan dan 48 data. Pengambilan sampel menggunakan metode purposive sampling. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan bahwa tunneling incentive, mekanisme bonus dan leverage berpengaruh positif terhadap transfer pricing. Hasil analisis moderasi menunjukkan bahwa terjadi pengaruh tax minimization dalam hubungan antara tunneling incentive dan leverage terhadap transfer pricing. tax minimization tidak terjadi pengaruh dalam hubungan antara mekanisme bonus terhadap transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Leverage, Transfer Pricing, Tax Minimization
Perlakuan Akuntansi Sektor Publik di Desa Sarimekar Surianto, Nurul Maghfirah
Jurnal Akuntansi Sektor Publik ON GOING : Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3828

Abstract

Tujuan penelitian ini menganalis tata cara pengelolaan transaksi keuangan di Desa Sarimekar yang berkaitan dengan Peraturan Menteri Desa, PDTT No. 21 Tahun 2020. Penulisan ini terkait kaidah penyusuan pelaporan anggaran desa. Penulisan ini dilandaskan pada penelitian yang mendeskripsikan suatu gejala atau peristiwa yang terjadi pada saat ini yang menguraikan konsep perilaku pejabat terkait yang ada di Bali. Landasan dari transaksi entitas desa cenderung lebih rendah dibandingkan dengan pemerintah daerah, tetapi meliputi semua akun yang telah tersedia di pemerintah daerah.Berdasarkan dari penelitian ini dapat ditarik kesimpulan terkait kaidah akuntansi yang telah di implementasikan oleh pemerintah Desa Sarimekar sudah selaras dengan kebijakan pemerintahan yang telah ada. Dengan adanya siskeudes (sistem Informasi Keuangan Desa) maka akan membuktikan bahwa pemerintah Desa Sarimekar telah mengikuti dengan baik terkait penyajian dan persiapan Laporan Realisasi APBD yang tertuang dalam Peraturan Menteri Desa PDDT No. 21 Tahun 2020 serta alokasi belanja desa telah sesuai dengan Peraturan Pemerintah No. 43 Tahun 2014.
Implementing Practical Inventory Control Strategies for Micro-Enterprise Document Reproduction Services Nurhidayah, Nurhidayah; Purwasari , Dwi Rezki Dea; Azisah, Andi Nurul; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 3 Issue 1 December 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2547

Abstract

Document reproduction services represent an essential segment of micro, small, and medium enterprises (MSMEs), supporting administrative needs across communities and educational environments. However, many micro-enterprises in this sector lack effective inventory control strategies, resulting in risks of stock shortages or excess materials. These issues may disrupt operational continuity, reduce efficiency, and affect service quality. This community service program aims to strengthen the managerial capacity of MSME operators by providing practical education on inventory control strategies through simple planning techniques and structured record-keeping. A descriptive qualitative approach was employed through direct observation, interviews, documentation, and educational material delivery. The findings indicate an improvement in participants’ understanding of inventory planning, efficient ordering decisions, and the importance of maintaining routine stock records. Business owners expressed their commitment to implementing simple inventory logs and preparing priority supply lists as initial steps toward more effective stock management. These results suggest that practical education can serve as a valuable intervention to enhance inventory governance among micro-enterprise document service providers.
Pengendalian Persediaan Bahan Baku di Laven.Flo Nurfitrah; Suhandi; Yusuf, Zulfadli; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art6

Abstract

This purpose of this community service activity is to implement a raw material inventory control system at Laven.flo, a micro-enterprise engaged in the production of wire-feather bouquets. The main issue identified is the unstructured inventory management, which often leads to stock surpluses or shortages, thereby disrupting production flow and reducing customer satisfaction. The implementation of this activity adopts a Participatory Action Research (PAR) approach, involving the business owner directly in all stages—from problem identification to evaluation. Methods employed include ABC analysis to classify raw materials based on usage value, weekly demand estimation based on historical production data, and the implementation of a simple spreadsheet-based inventory recording system. The results show that the system improves procurement efficiency, reduces storage costs, and minimizes the risk of production delays. Furthermore, the participatory approach enhances the owner's awareness of the importance of data-driven inventory management. Therefore, the system developed can serve as a practical and replicable model for other micro-enterprises with similar characteristics.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Pendampingan Pemasaran Berbasis Digital Bagi Pelaku Usaha Otomotif Pada UD. R3 Jaya Mobil Sebagai Strategi Peningkatan Daya Saing di Era Ekonomi Digital Samsinar, Samsinar; Muflikhah, Itsna; Jauhari, Yustika; Surianto, Nurul Maghfirah; Rukmana, Risa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i4.416

Abstract

This Community Service Activity aims to enhance the literacy of MSMEs in utilizing digital and social media platforms to promote their products, strengthen branding, and increase sales. UD. R3 Jaya Mobil, as one of the automotive businesses engaged in vehicle sales and maintenance services in Makassar, faces similar challenges. Based on initial observations, this business has significant market potential due to its strategic location and loyal customer base. The Digital Marketing Mentoring Program for Automotive Business Actors was successfully implemented with positive outcomes. Through participatory and applicative approaches, this activity succeeded in improving the partner’s knowledge, skills, and awareness of the importance of applying digital marketing strategies for business development. The business owner gained an understanding of the basic concepts of digital marketing, learned to manage business social media accounts, and utilized platforms such as Google Business Profile to expand customer react. The implementation of digital marketing strategies has proven effective in increasing business visibility, expanding the consumer network, and strengthening the brand image of UD. R3 Jaya Mobil amid the competitive automotive market. Moreover, this activity has encouraged business owners to become more adaptive to technological developments that characterize the digital economy era
Co-Authors Azisah, Andi Nurul Indrijawati, Aini Jauhari, Yustika Kartini Kartini Muflikhah, Itsna Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Risa Rukmana Samsinar Samsinar Suhandi Wahdana, Nadhiyah Putri Yusuf, Zulfadli