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EVALUASI ATAS PERLAKUAN PERPAJAKAN TERHADAP TRANSAKSI TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL DI INDONESIA NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract : Transfer pricing is a term for a pricing mechanism that is not fair on the transaction supply of goods or delivery of services by those who have a special relationship (related parties). Transfer pricing is usually done multinationals companies. With such unfairly practices, resulting in the potential loss of tax that should be accepted, thatÂ manipulative activity is often associated with loss of state. In fact, the case of transfer pricing is actually not the first time it happened. It has long been the haunt of cases, even in the realm of taxation is not only the country, but also other countries in the world. Based on data from Organization for Economic Cooperation and Development (OECD), 60% of total world trade in transfer pricing practice indicated. To manage this, the Directorate-General (DG) Tax Ministry of Finance is now updating the draft regulations focus on the Pricing. This draftÂ as part of a strategic policy at 2013, thatÂ improved their capacity to cope with any issues abaout Transfer Pricing. Key words: transfer pricing, multinational companies, tax avoidance, tax rules

FAMILY-FRIENDLY POLICIES TERHADAP WORK-FAMILY CONFLICT SERTA IMPLIKASINYA PADA KOMITMEN KARYAWAN -, SURVIVAL -; NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract: The objectives of this study is to find out the influence of family-friendly policies on work-family conflict, the influence of work-family conflict on employee commitment, the influence of family-friendly policies on employee commitment, the influence of family-friendly policies on employee commitment mediated work-family conflict. This type of research is an explanatory study. A survey technique using questionnaire with likert scale as the instruments of research to collect the data. the technique used for selecting the sample was purposive sampling. The number of respondents being observed was 75 people. The statistic analysis tool for testing the hypothesis was used path analysis method to find out the relationship among the variables. The result of this study finding are: 1) the family-friendly policies significantly influences the work-family conflict; 2) the work-family conflict significantly influences the employee commitment; 3) the family-friendly policies significantly influences the employee commitment; 4) the family-friendly policies insignificantly influences the employee commitment mediated work-family conflict. Key words: family-friendly policies, work-family conflict, employee commitment

FAMILY-FRIENDLY POLICIES TERHADAP WORK-FAMILY CONFLICT SERTA IMPLIKASINYA PADA KOMITMEN KARYAWAN -, SURVIVAL -; NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract: The objectives of this study is to find out the influence of family-friendly policies on work-family conflict, the influence of work-family conflict on employee commitment, the influence of family-friendly policies on employee commitment, the influence of family-friendly policies on employee commitment mediated work-family conflict. This type of research is an explanatory study. A survey technique using questionnaire with likert scale as the instruments of research to collect the data. the technique used for selecting the sample was purposive sampling. The number of respondents being observed was 75 people. The statistic analysis tool for testing the hypothesis was used path analysis method to find out the relationship among the variables. The result of this study finding are: 1) the family-friendly policies significantly influences the work-family conflict; 2) the work-family conflict significantly influences the employee commitment; 3) the family-friendly policies significantly influences the employee commitment; 4) the family-friendly policies insignificantly influences the employee commitment mediated work-family conflict. Key words: family-friendly policies, work-family conflict, employee commitment

Model Pengembangan Ekonomi Kota Malang -, Sodik -; MasÃ¢Â€Â™ud, Mukhlis; Nurhayati, Indah Dewi
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

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The research aims at: (1) providing the guideline for the implementation of Economic Development Model for Malang City; (2) identifying economic potential and its relation with economic development for Malang City; (3) examining the development potential based on strategy and priority considering the economic potential of Malang City; and (4) formulating economic development model for Malang City. Taking account the results of research, it may conclude that Economic Development Model for Malang City has a potential sector. Results of input-output analysis, through forward and backward linkage, indicate that the economic activity of Malang City remains at Quadrant II involving such production activities as: metal-based goods industry, rice, other plantation-based crop, corn, truck, sugarcane, fossil oil, natural gas, trade, poultry, telecommunication, mining, upland fishery, private service and household service. Keywords: Economic Development Model, Input-Output Analysis, and Forward and Backward Linkage

Pengaruh kesadaran wajib pajak, sanksi pajak dan kualitas pelayanan terhadap kepuasan wajib pajak bumi dan bangunan Fatoni, Irfan; Nurhayati, Indah Dewi
Jurnal Manajemen Sains dan Organisasi Vol. 2 No. 3 (2021): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v2i3.3633

Tujuan, -Penelitian ini bertujuan untuk menganalisis efek dari kesadaran wajib pajak, denda pajak dan kualitas layanan otoritas pajak terhadap kepuasan wajib pajak Bumi dan Bangunan di Kota Malang. Desain/Metodologi/Pendekatan, -Penelitian ini menggunakan metode deskriptif dan Populasi dalam penelitian ini di batasi wajib pajak Bumi Dan Bangunan di Kelurahan Tulusrejo Kota Malang dengan sampel sebanyak 98 orang wajib pajak bumi dan bangunan. Teknik pengambilan sampelnya dengan menggunakan simple random sampling. Temuan Penelitian, -Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak dan kualitas pelayanan otoritas pajak berpengaruh terhadap kepuasan wajib pajak Bumi dan Bangunan di Kelurahan Tulusrejo. Orisinalitas/Nilai, - Hasil penelitian memiliki nilai tambah karena kesadaran wajib pajak dan kualitas pelayanan otoritas pajak berpengaruh terhadap kepuasan wajib pajak Bumi dan Bangunan di Kelurahan Tulusrejo secara parsial dan simultan. Tapi, denda pajak tidak berpengaruh pada kepuasan wajib pajak Bumi dan Bangunan di Malang

Analisis penerapan standar akuntansi keuangan Entitas tanpa akuntabilitas publik (SAK-ETAP) pada penyajian laporan keuangan BUM Desa (Studi Kasus pada BUM Desa Kerto Raharjo di Desa Sanan Kerto Kec. Turen Kab. Malang) Angela Astika Udur Sirait; Ana Sopanah; Indah Dewi Nurhayati
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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The financial statements are information that presents the financial position and financial perfomance of an entity. The entity can present financial statements with accounting standards. SAK ETAP is an accounting standard used as guidance in the preparation of financial statement for entities that do not have public accountability. This study aims to determine the application of SAK ETAP in preparing financial statements of BUM Desa Kerto Raharjo in desa Sanankerto Kecamatan Turen Kabupaten Malang. The object of this research was conducted at BUM Desa Kerto Raharjo. The focus of this research is to analyze the application of SAK ETAP in BUM Desa Kerto Raharjo financial statements for the peroid 2018. This study uses a descriptive qualitative research method through a case study approach. Data collection techniques through interviews, observation and documentation. Based on the results of data analysis, that the record-keeping (journal) on others transaction and presentation of financial statements carried out by BUM Desa Kerto Raharjo it was not yet appropriate with SAK ETAP. Recording transactions using a daily cash journal by recording cash in and cash out. BUM Desa Kerto Raharjo presenting financial statement only two kinds such us balance sheet and income statement while according to SAK ETAP there are five kinds such us balance sheet, income statement, report of changes in equity, cash flow statement and notes to financial statement. This is due to the lack of understanding by management regarding SAK ETAP.

ANALISIS STRUKTUR PENGENDALIAN INTERNAL ATAS PENGADAAN OBAT-OBATAN DI RSUD KABUPATEN KEDIRI Nathania Dewi; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis struktur pengendalian internal atas pengadaan obat-obatan pada RSUD Kabupaten Kediri. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan penulis adalah observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah struktur pengadaan obat-obatan pada RSUD Kabupaten Kediri sudah cukup baik untuk mendukung pengendalian internal menurut teori. Hal tersebut dapat dibuktikan dengan struktur organisasi yang memisahkan tanggung jawab dan wewenang, dalam sistem otorisasi dan prosedur pencatatan yang jelas, praktik yang sehat serta dokumen-dokumen yang digunakan di rumah sakit dalam pembelian.Kata Kunci : Pengendalian Internal, Pengadaan AbstractThis study aims to determine and analyze the structure of internal control over the procurement of drugs at the RSUD Kabupaten Kediri. This study uses a qualitative descriptive method with a case study approach. Data collection techniques used by the author are observation, interviews, and documentation. The analysis includes elements of internal control consisting of organizational structure, authorization system, healthy practices, and employees whose quality is in accordance with their responsibilities. The results of this study are the structure of the procurement of medicines at the RSUD Kabupaten Kediri is good enough to support internal control. However, the organizational structure in the hospital has a weakness, namely the existence of multiple positions or tasks due to the lack of a number of pharmacists owned by the hospital so that mistakes in understanding orders or making mistakes often occur. In addition, the recording is still done manually, which can be at risk of incorrect notes.Keywords : Intern control, drug procurement

PENGARUH DIVIDEND PAYOUT RATIO, EARNING VOLATILITY, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM Indah Dewi Nurhayati; Popi Puspa Dewi
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh dari dividend payout ratio, earning volatility, dan leverage terhadap volatilitas harga saham dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2019. Ada empat variabel dalam penelitian ini yaitu volatilitas harga saham sebagai variabel dependen, sedangkan dividend payout ratio, earning volatility, dan leverage sebagai variabel independen. Populasi dalam penelitian ini adalah seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 181 perusahaan. Berdasarkan kriteria yang telah ditentukan, jumlah perusahaan yang menjadi sampel dalam penelitian ini sebanyak 30 sampel dengan menggunakan metode purposive sampling. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan signifikan alpha 0,05. Hasil dari penelitian ini menunjukkan bahwa secara parsial dividend payout ratio berpengaruh negatif dan tidak signifikan terhadap volatilitas harga saham, kemudian earning volatility berpengaruh negatif dan tidak signifikan terhadap volatilitas harga saham, dan leverage berpengaruh positif dan signifikan terhadap volatilitas harga saham.Kata Kunci: Dividend payout ratio, earning volatility, leverage, volatilitas harga saham AbstractThis study aims to determine the effect of dividend payout ratio, earning volatility, and leverage on stock price volatility of manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. There are four variables in this study: stock price volatility as the dependent variable, while dividend payout ratio, earning volatility, and leverage as independent variables. The population in this study are all 181 manufacturing companies listed on the Indonesia Stock Exchange. Based on predetermined criteria, the number of companies that were sampled in this study were 30 samples using purposive sampling method. This study uses multiple linear regression analysis techniques with a significant alpha of 0,05. The results of this study indicate that partially dividend payout ratio has a negative and insignificant effect on stock price volatility, then earnings volatility has a negative and insignificant effect on stock price volatility, and leverage have a positive and significant effect on stock price volatility.Keywords: Dividend payout ratio, earning volatility, leverage, stock price volatility

ANALISIS PROSEDUR PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT.SINARMAS DISTRIBUSI NUSANTARA CABANG MALANG Suwanto Suwanto; Indah Dewi Nurhayati; Zainuddin Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini dilakukan pada perusahaan distribusi swasta nasional yang bergerak pada pendistribusian makanan dan minuman,yaitu PT Sinarmas Distribusi Nusantara Cabang Malang,periode Januari 2020 sampai Desember 2020,metode yang dilakukan penelitian kualitatif,dengan menggunakan pendekatan studi kasus.Penelitian ini bertujuan untuk mengetahui kesesuan pelaksanaan dilapangan dalam penerapan prosedur penjualan kredit guna meningkatkan pengendalian internal PT.Sinarmas Distribusi Nusantara Cabang Malang.Berdasarkan penelitian maka penelitian ini menyatakan bahwa PT.Sinarmas Distribusi Nusantara Cabang Malang,system penjualan kredit yang diterapkan ada beberapa yang sudah diterapkan dan ada yang belum diterapkan.Namun demikian secara umum sudah menerapkan system prosedur yang sudah ditetapkan.Kata Kunci: Prosedur,Penjualan Kredit,Pengendalian Internal. AbstractThis research was conducted at a national private distribution company engaged in the distribution of food and beverages, namely PT Sinarmas Distribution Nusantara Branch of Malang, from January 2020 to December 2020, the method used was qualitative research, using a case study approach. This study aims to determine the suitability of implementation. in the field in implementing credit sales procedures to improve internal control of PT.Sinarmas Distribution Nusantara Malang Branch Based on the research, this study states that PT.Sinarmas Distribution Nusantara Branch of Malang, the credit sales system that has been applied, has some that have been implemented and some that have not been implemented. However, in general, it has implemented a predetermined system of procedures.Keywords: Procedure, Credit Sales, Internal Control

ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN KAS PADA PENJUALAN TUNAI(STUDI KASUS TAF BABY SHOP 2020) Diaz Ahmad Fatchullah; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini di buat dengan tujuan untuk menganalisis pengendalian internal di dalam perusahaan TAF Baby Shop mengenai prosedur penerimaan kas yang tidak memiliki bagian terpisah dalam pelaksannanya dan menyebabkan tidak tercatatnya penerimaan kas pada saat penjualan tunai di gudang langsung ada celah penyelewengan yang harus di perbaiki oleh perusahaan. , dengan pendekatan dan paradigma konstriktivis dan desain penelitian menggunakan alat analisis deskriptif dimana melalui perhitungan dengan logika untuk menarik kesimpulan yang logis. Metode dalam pengumpulan data yaitu dengan cara observasi, dokumentasi, dan wawancara dengan informan yang telah di tentukan, dan keterbatasan penelitian ini yaitu perusahaan menerapkan protokol kesehatan yang sangat ketat sehingga peneliti memiliki batas waktu yang telah di tentukan dalam observasi , mewawancara dan proses dokumentasi di TAF Baby Shop.Kata Kunci: Penerimaan kas , Penjualan Tunai AbstractThis study was made with the aim of analyzing internal controls within the TAF Baby Shop company regarding cash receipts procedures that do not have a separate part in their implementation and cause cash receipts to be unrecorded at the time of cash sales in the warehouse directly, there is a fraudulent loophole that must be corrected by the company. , with a constrictivist approach and paradigm and research design using a descriptive analysis tool where through calculations with logic to draw logical conclusions. The method of data collection is by means of observation, documentation, and interviews with predetermined informants, and the limitation of this study is that the company applies very strict health protocols so that researchers have a predetermined time limit in the observation, interview and documentation process at TAF. Baby Shop.Keywords: cash receipts from cash sales

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