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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA)
Novelia, Riska
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Factors Affecting Transfer Pricing Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Novelia, Riska
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2653

Abstract

The purpose of this study is to examine the factors that influence transfer pricing including profitability, bonus mechanism, exchange rate, company size, debt covenant, tunneling incentive, intangible assets, tax minimisation, tax haven, audit committee, independent commissioner, managerial ownership and institutional ownership. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data sample was collected using purposive sampling technique and resulted in 60 observation data. The results of the analysis show that the variables of profitability (X1), bonus mechanism (X2), company size (X4), audit committee (X10), independent commissioner (X11), institutional ownership (X12) have an effect on transfer pricing, while the exchange rate (X3), debt covenant (X5), tunneling incentive (X6), intangible assets (X7), tax minimization (X8), tax haven (X9), and managerial ownership (X13) have no effect on transfer pricing.
Pendampingan Inventarisasi dan Penomoran Aset Pondok Pesantren Al Mubarokah Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Wahyudi, Tertiarto; Atiyatna, Dirta Pratama; Novelia, Riska; Rahmawati, Rahmawati; Jamilah, Wardatul; Febriani, Fenti; Abdillah, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.634

Abstract

The purpose of community service activities carried out at Pondok Pesantren Al-Mubarokah, Babat Supat Village, Musi Banyuasin Regency is to increase participants' understanding of asset management, including identification, classification, valuation, recording, inventorying and numbering assets. The lack of good asset inventory records and numbering is the reason for this activity, with the hope that in the future assets can be inventoried properly and be able to be traced. The methods used included lectures, tutorials, and discussions, involving boarding school leaders and school staff, and accompanied by students. Evaluation was carried out through questionnaires to measure participants' understanding. This activity was held on 28 September 2024, attended by 30 participants, and ended with a discussion and lunch together. A follow-up evaluation on 28 October 2024 showed the enthusiasm of the participants and emphasised the importance of asset inventory and asset numbering. The results of this activity by providing practical examples of asset inventory bookkeeping and asset numbering to be implemented at Pesantren Al Mubarokah, besides that this activity also provides practical experience for the academic elements of the pesantren, especially the school staff at Pesantren Al Mubarokah.
Co-Authors Dirta Pratama Atiyatna Febriani, Fenti Fuadah, Luk Luk Jamilah, Wardatul Muhammad Abdillah Mukhtaruddin Mukhtaruddin Rahmawati, Rahmawati Rika Henda Safitri, Rika Henda Tertiarto Wahyudi Umi Kalsum