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All Journal Jurnal Akuntansi Barelang Takuana: Jurnal Pendidikan, Sains, dan Humaniora
Damayanti, Alvia
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Damayanti, Alvia; Richmayati, Maya; Laili, Nur Isra; Ramadhany, Andi Auliya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
The Effectiveness of the Self-Organized Learning Environment (SOLE) Model in Enhancing Students’ Learning Activeness in Fiqh Learning Damayanti, Alvia; Jamaluddin, Wan; Hasanah, Uswatun
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 4 (2026): Takuana (January-March)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i4.414

Abstract

This study examines the impact of the Self-Organized Learning Environment (SOLE) model on students’ learning activeness in Fiqh at MTs Al-Ma’ruf Margodadi. The research emerged from classroom conditions that were largely teacher-centered, with limited technology integration and minimal student participation in discussion and problem-solving. A quasi-experimental design was employed, involving class VIII.B as the control group and VIII.A as the experimental group applying SOLE. Data were collected using a learning activeness questionnaire covering five indicators; 20 items were declared valid, with a reliability coefficient of α = 0.607. This coefficient meets the minimum 0.60 standard considered acceptable by several researchers in social science studies, particularly for context-based instruments. The findings indicate that SOLE significantly enhances students’ participation, especially in questioning, discussion, and problem-solving activities, demonstrating its potential as an effective approach in Islamic Education to cultivate more independent and engaged learners.
Co-Authors Andi Auliya Ramadhany Andi Hidayatul Fadlilah Jamaluddin, Wan Maya Richmayati Nur Isra Laili Uswatun Hasanah