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Transfer Pricing Policy among Foreign Companies; from Creativity to Innovation and Sustainability Heryani, Ani; Fauzi, Muhammad; Kurniawan, I Made Gede Ariestova; Hendriarto, Prasetyono; Fatmawati, Endang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4092

Abstract

The transfer pricing policy of every company operating in various countries certainly has differences and similarities in a very creative way towards innovation and high mobility, and they must comply with strategic rules and policies. Our data is obtained from a database of scientific journals, books, and other relevant literature to answer the study questions. After the data is collected, proceed with critical analysis, systematic coding, and relevant conclusions in answering the core issue, namely the transfer pricing policy in every foreign company. Based on the discussion and analysis of the data, we can conclude that every company operating in various countries has policies and rules regarding implementing transfer pricing. Their goal is that through the formulation of policies and execution of transfer pricing, they are always inseparable from creativity and innovation so that their company can be sustainable. Thus, the outcomes of this review may be useful as insight to efforts to develop similar studies in the future.
Local Handicraft Development Policy Implementation Ani Heryani
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.045 KB)

Abstract

Implementation of development policies determined by the local craft idealized policy, the target group, the implementing organization and the environmental factors. In policy implementation was also associated with a growing factor in the value of both the organization and the implementing organizations target group, this value in the form of attitudes and behaviors of the organization actors can form political values, organizational values, personal values and the values that guide a persons policy in making decisions.Total synergy of policy implementation pattern that has been arranged and the creation of partnerships between the target groups, policy implementers, responsive to the dynamics of the environment and attention to developing the values that are expected to create the establishment craft development towards increased prosperity for the region and the local community in general.
ANALISIS IMPLEMENTASI PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 27 TAHUN 2014 TENTANG PENGELOLAAN BARANG MILIK NEGARA/DAERAH PADA PEMERINTAH PROVINSI LAMPUNG Ani Heryani; Joko Rahmadiono
e-JKPP Vol 5, No 2 (2019): Agustus
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.348 KB) | DOI: 10.36448/ejkpp.v5i2.1855

Abstract

The problems in this research are: (1) How to implement the Republic of Indonesia Government Regulation Number 27 of 2014 concerning State/Regional Property Management, in Lampung Province, (2) What are the aspects that hinder the implementation of the Republic of Indonesia Government Regulation Number 27 of 2014 concerning Management of State / Regional Property, in Lampung Province.The research method used in this research is to use a qualitative research type with descriptive analysis method. The use of this method is to study and describe qualitatively how the implementation of the Republic of Indonesia Government Regulation Number 27 of 2014 concerning State / Regional Property Management in the Lampung Provincial Government. All data were obtained directly from informants in the field using interviews and observations. The results show that the implementation of the Republic of Indonesia Government Regulation Number 27 of 2014 concerning State / Regional Property Management in the Lampung Provincial Government, has been implemented but has not been optimal because, the implementation of its program activities and financing is still fully sourced from top-down or top-down instructions, so that the implementer is only carry out the orders of stake holders only.Aspects that hinder Government Regulation of the Republic of Indonesia Number 27 of 2014 concerning State / Regional Property Management in Lampung Province, namely (1) Operational planning, has not been implemented in accordance with the plan. (2) Inventory of facilities and infrastructure has not been able to be data properly due to lack of funds prepared so that the implementer has not been able to carry out properly, (3) Maintenance of facilities and infrastructure has not been implemented properly assigned to manage state/ regional property, so that they cannot reach all state / regional assets.
ANALISIS PARTISIPASI MASYARAKAT DALAM MENGIKUTI PROGRAM KADER PEMBERDAYAAN MASYARAKAT DI KECAMATAN BALIK BUKIT KABUPATEN LAMPUNG BARAT Ani Heryani; Novien Heryanto
e-JKPP Vol 4, No 1 (2018): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.406 KB) | DOI: 10.36448/ejkpp.v4i1.1843

Abstract

The problem in this research is the lack of some public participation in the development process pekon, low absorption of funds pekon, less terakomodirnya the proposed activitybased community empowerment as well as less terakomodirnya proposal women's groups. Based on this then the goal in this research is to find out and analyze the public participation in the following programs of community empowerment in Kecamatan Balik Bukit Kabupaten Lampung Barat and to knowing and analyzing the aspects of the barrier to the participation of the community in community empowerment cadre program in Kecamatan Balik Bukit Kabupaten Lampung Barat. The design used in this study is a qualitative research design, the techniques used in collecting data, among others, by way of observation, interview and documentation. Data analysis technique used is an interactive model of analysis that includes the reduction of the data, the presentation of data and verification. Based on the results of the study can then note that: (1) community participation in the following programs of community empowerment in Kecamatan Balik Bukit Kabupaten Lampung Barat, overall good enough already, it looks from some of the among other things: (a) public participation in program planning cadres community empowerment have been very good of the community is very active in various program planning development acceleration programs ranging from pekon, save program loan women mentoring program and the utilization of results, (b) community participation in the implementation of the programme of empowerment is very good thing seen from the existence of community participation in the form of energy, the existence of a grant from the society and its optimal program loan women, (c) community in utilizing the results of the program are made by excellent cadre of community empowerment in which the community exploit or use the facilities physical facilities ranging from empowerment and non physical. (2) restricting aspects of public participation in the following programs of community empowerment cadres, among others: still low awareness some community members, the bustle of the community and the low level of public education.
ANALISIS KOORDINASI DAN IKLIM KERJA DALAM PENINGKATAN EFEKTIVITAS KERJA PEGAWAI PADA DINAS PENDIDIKAN, PEMUDA DAN OLAHRAGA KOTA TASIKMALAYA Ani Heryani
e-JKPP Vol 3, No 3 (2017): DESEMBER
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1154.664 KB) | DOI: 10.36448/ejkpp.v3i3.970

Abstract

Abstrak Penelitian ini terutama ingin menguji tentang (1) Bagaimana pelaksanaan Koordinasi pegawai dalam efektivitas Kerja Pada Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya, (2) Bagaimana Iklim kerja Pada  Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya. (3) Bagaimana efektivitas Kerja Pada  Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya.Desain penelitian ini adalah survey dengan teknik pengumpulan data melalui kuesioner sebagai instrumen utama, disamping wawancara, observasi dan dokumentasi. Responden penelitian ini adalah Aparat Pada Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya. Sedangkan analisis dilakukan yaitu Analisis deskriptif kualitatif dengan menggunakan presentase dengan kategori, Analisis dengan menggunakan kuesionar.Hasil penelitian menunjukan bahwa baik koordinasi maupun iklim kerja mempunyai sudah dilakukan, namun belum sepenuhnya meningkatkan Efektivitas Kerja Pada  Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya,  dengan tingkat kepercayaan cukup sehingga pelaksanaan koordinasi dan iklim kerja masih perlu terus ditingkatkan agar efektivitas kerja pegawai dapat optimal, sesuai tugas pokok dan fungsi Pada  Dinas Pendidikan, Pemuda Dan Olahraga  Kota Tasikmalaya. Kata Kunci:  Koordinasi, Iklim Kerja, Efektivitas kerja.
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KUALITAS PELAYANAN PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH (BPPRD) KABUPATEN LAMPUNG UTARA Reta Ramadayanti; Ani Heryani; Masayu Nila Juwita
e-JKPP Vol 6, No 1 (2020): AGUSTUS
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v6i1.1486

Abstract

The problems in this study are: (1) is the discipline of employees influence on the quality of service on the Board of Tax management and regional retribution  of the North Lampung Regency, (2) whether the motivation affects the quality of service At the board of Tax management and regional retribution  of North Lampung Regency, (3) is the discipline and motivation of officers simultaneously affect the quality of service on the Board of Tax management and regional retribution  Lampung Regency NorthThe research method used in this research is explanatory design which is an investigation of causality by means of basing on the observation of the influence that occurs, namely conducting research by taking samples from the population Using a questionnaire as a Data collector tool. Research population of 74 employees on the board of Tax Management and regional levy  of North Lampung Regency. While the sample is 74 people or a total sample. The research variables are discipline as free variables (X1) and employee motivation as free variables (X2) as well as service quality is variable bound (Y). The results showed that there was a significant influence both the discipline and the motivation of employees to the quality of service on the Board of Tax management and regional retribution  of North Lampung Regency, the greatest influence of variable-forming Employee discipline is the dimension of attendance, while the smallest dimension of employee discipline variables is the dimension of cooperation. While the dimension of the biggest variable motivation officers are internal motivation and the smallest is external motivation. Based on the results of the research, can be submitted findings from this research that the most influencing in the staff discipline on the Board of Tax Management and regional levy  of North Lampung District is the importance of improving education and Training by employees to be able to work more professionally.
PENGARUH DISIPLIN DAN KEMAMPUAN KERJA TERHADAP KINERJA PEGAWAI PADA BAGIAN PROTOKOL DAN KOMUNIKASI PIMPINAN KOTA BANDAR LAMPUNG Ani Heryani; Ade Iskandar; Rizky Destian
e-JKPP Vol 7, No 2 (2021): Agustus
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v7i2.2103

Abstract

The problems faced in the Protocol Section are that there are still some employees who do not understand the assigned tasks, the low responsibility of employees in completing tasks and employee discipline in the Protocol Section is still not effective. The two elements of these variables have an impact on not optimal employee performance. Based on these problems, the problems in this study are: (1) Is there an effect of discipline on employee performance in the Protocol and Communication Section of the Bandar Lampung City Leadership? (2) Is there an effect of work ability on employee performance in the Protocol and Communication Section of the Bandar Lampung City Leadership? (3) Is there any influence of discipline and work ability on employee performance in the Protocol and Communication Section of the Bandar Lampung City Leadership?The purpose of this study was to determine, analyze and explain the effect of discipline and work ability on employee performance in the Protocol and Communication Section of the Bandar Lampung City Leadership, either partially or simultaneously.This study uses descriptive methods and quantitative approaches with product moment analysis tools and multiple linear regression.The results of testing the relationship between discipline and employee performance obtained t count of 9,396. Furthermore, the relationship between work ability and employee performance obtained t count of 5.614. Testing simultaneously or collectively, the calculated F statistical results are 89,419. It is concluded that this study found a significant influence both partially and simultaneously between Discipline and Work Ability on Employee Performance in the Protocol and Communication Section of the Bandar Lampung City Leadership.
STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA PADA DINAS PENGELOLAAN SUMBER DAYA AIR PROVINSI LAMPUNG Ade Iskandar; Ani Heryani; Sariyanto L
e-JKPP Vol 7, No 1 (2021): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v7i1.1949

Abstract

This study aims to determine the Human Resources Development Strategy (HR) at the Water Resources Management Office of Lampung Province, as well as to determine the supporting factors and inhibiting factors for Human Resource Development (HR) in the water resources management agency of Lampung Province. This research design uses qualitative research with qualitative descriptive analysis method. The results of this research show that the human resource development strategy through education and training has been carried out independently by Civil Servants working at the water resources management agency. Human resource development through education that is carried out independently cannot be said to be optimal, one of which is the concentration of education that has not been in line with the technical needs of the water resources management agency. formulating training models and methods that are right on target in creating competent and professional human resources.
ANALISIS PENGAWASAN CAMAT DALAM PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH Ani Heryani; Ade Iskandar; Basromi Ali
e-JKPP Vol 6, No 3 (2020): DESEMBER
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v6i3.1921

Abstract

The problems in this research are: (1) How to Supervise the Head of Sub-District in the Implementation of Village Fund Allocation in Trimurjo District, Central Lampung Regency. (2) What are the aspects that support and hinder the supervision of the Camat in the allocation of Village Funds in Trimurjo District.The research method used is qualitative with descriptive analysis method, the use of this method is to describe and study qualitatively, the supervision of the sub-district head in managing the Village Fund Allocation in Trimurjo District, Central Lampung Regency, qualitatively examining how all data was obtained directly from informants in the field using interviews and document studies.The results showed that the supervision of the sub-district head in managing the Village Fund Allocation in Trimurjo District, Central Lampung Regency, in general has shown that the supervision of the Head of the Sub-District in the Management of Village Fund Allocation in the Trimurjo District, Central Lampung Regency, has been carried out by direct supervision by the Camat, namely by direct involvement. see the activities that are being carried out by the villages in implementing the Village Fund Allocation (ADD), then indirect supervision is carried out by the leadership, namely by monitoring the implementation of the Village Fund Allocation through monthly reports on the development of these activities.Aspects that hinder the supervision of the Head of Sub-district Supervision in the Management of Village Fund Allocation in Trimurjo District, namely (1) The duties of the leadership are relatively many so that direct supervision in the implementation of Village Fund Allocation in Trimurjo District, in general the implementation of supervision has been running well. (2) Relatively low indirect supervision, so as to reduce the level of implementation of Village Fund Allocation in Trimurjo District. (3) Villages in Trimorjo Subdistrict, Central Lampung Regency, in implementing Village Fund Allocation, have not fully implemented activities properly without any supervision in carrying out their activities.
Understanding Public Policy towards Improving Democracy in the Digital Era: Analysis of Democracy and Technological Impact Zuchri Abdussamad; Juriko Abdussamad; Ani Heryani; Endang Fatmawati; Ade Iskandar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5030

Abstract

This study discusses the understanding of public policy efforts toward improving the quality of democracy in the digital era. We chose the design of this study as a qualitative design by relying on secondary data in the form of published journals and books, and websites that actively discuss public policy issues in the technology era as part of efforts to increase democracy. The data we collect from some sources will then be analyzed under a phenomenological approach, attempting to understand a question from several existing data. The process involves a data coding system, data interpretation, and carefully evaluating the data to understand relevant to answering the problem. Based on the data we have discussed, we conclude that the understanding of public services towards improving the quality of democracy in the digital era is a public service arranged in such a way by relying on data or electronic government, where every agency has digital services. This is done to transform government services using technology ready to serve its citizens without boundaries and time