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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Bhinneka
Setyoningsih, Oktaviana
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Public Health

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Pengaruh Kepemilikan Asing, Intangible Asset, dan Kebijakan Dividen Terhadap Transfer Pricing Setyoningsih, Oktaviana; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8549

Abstract

This research is motivated by the prevalence of transfer pricing practices in multinational companies associated with foreign ownership, intangible assets, and dividend policy. The purpose of this study is to examine the influence of these three variables on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was conducted using panel data regression using EViews 12, while descriptive analysis and classical assumption tests used SPSS 25. The research sample consisted of 15 companies selected using a purposive sampling method. Transfer pricing variables were measured by Related Party Transactions (RPT), foreign ownership with a percentage of foreign shares above 20%, intangible assets with a dummy variable, and dividend policy with the Dividend Payout Ratio (DPR). The results showed that foreign ownership had no significant effect on transfer pricing (prob = 0.12; p > 0.05), while intangible assets (prob = 0.27; p > 0.05) and dividend policy (prob = 0.29; p > 0.05) did not have a significant effect.
Pendampingan Penerapan dan Penataan Pencatatan Keuangan pada UMKM Laundry dan UMKM Toko Online Setyoningsih, Oktaviana; Budiantara, Martinus
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.740

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menerapkan dan menata pencatatan keuangan melalui pendampingan pada dua usaha, yaitu UMKM Laundry Teras dan UMKM Toko Online By Lamira di Sleman, Yogyakarta. Metode yang digunakan adalah kualitatif dengan pendekatan Participatory Research, di mana pelaku usaha terlibat langsung dalam proses pelatihan dan pendampingan. Kegiatan dilakukan melalui lima tahap, yaitu observasi, penyusunan materi, pelatihan, pendampingan penerapan, dan evaluasi. Hasil menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku usaha dalam melakukan pencatatan keuangan. Laundry Teras berhasil menerapkan pembukuan sederhana secara manual, sedangkan By Lamira mampu menata pencatatan menggunakan Microsoft Excel. Kegiatan ini berperan penting dalam meningkatkan pengelolaan keuangan UMKM secara lebih teratur dan akurat sebagai dasar pengambilan keputusan usaha.
Co-Authors Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Martinus Budiantara, Martinus