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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Journal On Teacher Education (Jote) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Ruang Pengabdian: Jurnal Pengabdian kepada Masyarakat
Septiani, Ana
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Dian Aprilia Adriani; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Apria Yosa Saputri; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi Pertiwi; Elmira Febri Darmayanti; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
Co-Authors Agus Wibowo Al Amin, Muhammad Ridho Amanda, Desma Amelia Andika Cahya Wicaksana Angelina, Dyas Angga Kurniawan Anggun Yunita Putri Anisa Restu Pinuji Apria Yosa Saputri Asma Nadia Fathu Rahmah Aurely, Sekar Hardya Bekti Kurniasari Darmayanti, Elmira Febri Dea Prastika, Merri Dharmawan Dian Aprilia Adriani Dimas Bagus Editya Editya, Dimas Bagus Eko Aprinato Fabella Budi , Ajeng Febri Darmayanti, Elmira Fera Laras Hati Fitriani Fitriani Fuadi, Slamet Indah Puspita Sari Irvan Kurniawan, Irvan Jati Imantoro Jawoto Nusantoro Jawoto Nusantoro Kuncoro Budi Riyanto Kuncoro Budi Riyanto Lelawati, Nina Lutviana, Yusri M Aryant Wahyu Pratama Meliyanti, Devi MUDAIM MUDAIM, MUDAIM Muhammad Ridho Al Amin Necy Yunitasari Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Ningrum, Sulis Mela Nurul Kolisoh, Siti Palupi, Pratiwi Esti Pertiwi Pertiwi Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Ratih Mega Susanti Retno Ambarwati Retno Setyaningsih Retno Setyaningsih Rina Agustina Rina Agustina Riza Eka Prastiwi Santia, Tati SARI, EKA YUNITA Shelva Olyvia Putri Solikhin Slamet Fuadi Slamet Tedy Siswoyo Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Suci, Desi Permoni Suryani Suryani Suyanto Suyanto Tati Santia tiara anggia dewi, tiara anggia Yashinta, Fadilah Yateno Yeni Kurniawati, Yeni Yeni Rahmawati ES Yeni Rahmawati ES, Yeni Rahmawati Yolanda, Jenny Yulita Zanaria, Yulita