Article Per Year (5 Year)
p-Index From 2019 - 2024
0.778
P-Index
This Author published in this journals
All Journal International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2)
Nani Rohaeni
Bina Bangsa University, Indonesia
Humanities Economics, Econometrics & Finance Education Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
THE INFLUENCE OF TAXES, COMPANY SIZE, AND FOREIGN OWNERSHIP ON THE DECISION OF COMPANIES TO CONSIDER TRANSFER PRICING ON MANUFACTURING COMPANIES LISTED IN THE IDX Nani Rohaeni; Dina Khairuna Siregar; Iyah Hamdiyah Safitri
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.19

Abstract

Transfer pricing has long been a classic issue in the taxation field. From the government side, transfer pricing is supposed to reduce and eliminate the potential for state tax revenue, because multinational companies shift the tax obligations of countries that have high tax rates (high tax countries) to countries with low tax rates (low tax countries). The purpose of this study is to fund out partially the effect of tax, company size, and foreign ownership on company decisions do transfer pricing. And to determine the effect of taxes, size foreign ownership in the company and simultaneously against the decision of the company do transfer pricing on manufacturing companies listed in Indonesia Stock Exchange period 2015-2019. The method used in this study is an associative method with a quantitative approach. The research population totals 183 companies with a sample of 11 companies, the financial report data attached 55 data using purposive sampling technique, the research was conducted at manufacturing companies in the Indonesia Stock Exchange period 2015-2019. The conclusion of the research is based on the above calculation partially, the results obtained by the tax and foreign ownership variable affect the company's decision to transfer pricing, while the variable company size does not affect the company's decision to transfer pricing. Simultaneously, the tax variables, company size, and foreign ownership affects the company's decision to transfer pricing to manufacturing companies in the Indonesia Stock Exchange period 2015-2019.
ANALYSIS OF INTERNAL AUDITOR POSITION AND FUNCTIONS IN THE COMPANY Nani Rohaeni; Supatmin Supatmin; Dini Martinda Lestari; Noryani Noryani
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.59

Abstract

The implementation of supervision can be carried out directly by the owner himself and can also be carried out through an internal control system. With the company's development, the activities and problems faced by the company are increasingly complex, so it is increasingly difficult for the leadership to carry out direct supervision of all company activities. This research is in the form of literature searches and field research. Library Research was passed by reading literature related to internal auditors. The field research was conducted by examining the roles and functions of the company's internal auditors, namely Company X. The data was done by observation, interviews, literature, and data analysis methods used were descriptive and comparative methods. The research results are (1) the position of the internal auditor in the company's organizational structure is under the president. (2) The implementation of the supervisory function carried out by the Internal Auditor has significantly contributed to the Company's management by knowing how the activities have been carried out. (3) Internal auditors in carrying out their functions independently of the company's routine tasks. (4) The Internal Auditor first prepares an inspection program and work document during the inspection. (5) Each report on the inspection results produced by the internal auditors is submitted to the director for each object of inspection verified. The presence of the internal auditor's report can contribute to the determination of plans and policies
STRATEGY OF FARMER WOMEN GROUP THROUGH OPTIMIZATION OF EMPTY LAND UTILIZATION WITH PLANTING SEEDS IN PIPITAN VILLAGE, SERANG CITY Rika Kartika; Nani Rohaeni; Miftahudin Miftahudin; Ine Aprianti; Tri Indriyani
International Journal of Engagement and Empowerment Vol. 1 No. 1 (2021): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v1i1.3

Abstract

The condition in Pipitan Village, which is the focus of this activity, is the Farmer Women Group "Srikandi Makmur Sejahtera" has not been established for a long time, so few activities have been carried out. Besides that, the existence of large areas of land, which are less productive. Based on these conditions, this activity aims to explore the farmer women group's potential and optimize the land by cultivating plant seeds. The results of the activities carried out are can exploring the potential of the Farmer Women Group and get productive land yields by planting plant seeds, which will get beneficial harvests
ENTREPRENEURSHIP TRAINING FOR MSME ACTIVITIES BASED ON CREATIVE ECONOMY DURING THE COVID-19 PANDEMIC IN SERANG CITY Nani Rohaeni; Dini Martinda Lestari; Surachman Surachman; Supatmin Supatmin; Pramudi Harsono; Fatari Fatari
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.52

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that play an essential role in increasing Gross Domestic Product (GDP) in Indonesia, facing the industrial era 5.0. Currently, MSMEs are facing global competition to stay in the market. In addition, the COVID-19 pandemic that has attacked Indonesia since the beginning of 2020 has made the MSME sector collapse. Therefore, he needs strategies from various parties to produce MSMEs to survive the pandemic and compete in the global market. This community service aims to provide services to micro, small and medium enterprises (MSMEs) who wish to maintain and develop their business during economic competition and the COVID-19 pandemic period by optimizing the use of technology in their activities. The method used to implement community service is service and assistance to meet needs through business enthusiasm and marketing training with micro-small and medium enterprises (MSMEs) with zoom meetings. The target of community services is focused on entrepreneurship training for MSME players based on the creative economy and programs to create social media and websites for marketing MSME products. With training, community service activities are transparent and can continue to be a standard MSME service to continue to meet the needs of MSMEs
Co-Authors Dina Khairuna Siregar Dini Martinda Lestari Fatari Ine Aprianti Iyah Hamdiyah Safitri Miftahudin Miftahudin Noryani Noryani Pramudi Harsono Rika Kartika Supatmin Supatmin Surachman Surachman Tri Indriyani