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All Journal AKRUAL: Jurnal Akuntansi Journal of Agritechnology and Food Processing
Kumala, Reza
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Immunology & microbiology Public Health

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From Tradition to Transformation: A Scientific Blueprint for Safer Tofu in Bandar Lampung Subara, Deni; Kumala, Reza; Sylvia, Teny
Journal of Agritechnology and Food Processing Vol 5, No 1 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jafp.v5i1.32978

Abstract

Tofu is an affordable, ubiquitous protein source, but its production, especially in small and medium-sized enterprises (SMEs) using traditional methods, presents significant microbiological risks. To address these risks, we analyzed the production process of a local producer, "tahu SMS" in Bandar Lampung, using the Hazard Analysis and Critical Control Point (HACCP) system. Our investigation identified 23 biological, chemical, and physical hazards and established five critical control points (CCPs) at the filtering, coagulation, printing, and packaging stages. The primary outcome is a producer-specific HACCP plan detailing critical limits, monitoring protocols, and corrective actions. This study provides a practical framework for "tahu SMS" to improve food safety and offers a replicable model for integrating scientific safety principles into traditional tofu production 
Do Intangible Assets, Income Tax, and Debt Agreement Have an Impact on Transfer Pricing Strategy in Multinational Companies? Kumala, Reza; Raffi Faruqi Ruslan, Muhamad; Murtanto, Murtanto
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p258-269

Abstract

Background: Intangible assets afford firms a degree of flexibility in establishing values for tax efficiency, yet they are not without inherent risks, as they are susceptible to manipulation. Prior research has yielded inconclusive results, creating ambiguity regarding the fundamental factors influencing transfer pricing decisions. This study is therefore of great importance, as it aims to provide clarity, reduce the risk of manipulation, and support fair regulations to promote good corporate governance. Objectives: This study employs a comprehensive approach to examine the influence of intangible assets, income tax, and debt covenants on transfer pricing practices within corporate entities. Method: The research employs quantitative methods and focuses on all companies listed on the LQ45 index of the Indonesia Stock Exchange. The data utilized in the study were obtained from secondary sources, and logistic regression was selected as the analytical technique. Results: The findings indicate that intangible assets and income tax have a notable impact on transfer pricing. However, it is important to acknowledge that the results in this domain remain inconclusive. In contrast, debt covenants were found to have no significant effect.
Co-Authors Murtanto Murtanto Raffi Faruqi Ruslan, Muhamad Subara, Deni Sylvia, Teny