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Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.437

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.
Green Technology Accounting: Hospitality Industry Sustainability: Green Technology Accounting: Hospitality Industry Sustainability Putri, Rumanintya Lisaria
Jurnal Khazanah Intelektual Vol. 8 No. 1 (2024): Khazanah Intelektual
Publisher : Balitbangda Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37250/khazanah.v8i1.233

Abstract

This study aims to determine the application of green technology in the hotel industry in Bali Province from an internal and external perspective. This type of research is a multi case study. Data collection was carried out in 2022, through interviews from internal parties at Grand Hyatt Bali (five stars), Sheraton Bali (four stars), and Aston Inn Hotel (three stars); guests and the surrounding community from the third hotel, the Bali Provincial Environmental Service; observations and documentation. The results of this study indicate that three, four and five star hotels in Bali Province have implemented several green technology accounting activities. The third hotel has also incurred some costs in order to reduce pollution and the environment. From the external side, no party feels disadvantaged from the hotel's operational activities,
THE EFFECT OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH REWARD AND PUNISHMENT AS MODERATION VARIABLES (CASE STUDY : PT SALIM IVOMAS PRATAMA KOTA PEKANBARU) Elfina, Rini; Siregar, Budi Alamsyah; Suma, Dewi; Alhempi, R Rudi; Putri, Rumanintya Lisaria
Jurnal Apresiasi Ekonomi Vol 10, No 3 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i3.705

Abstract

The era of globalization where every company must compete to maintain and develop its existence, including PT Salim Ivomas Pratama. The main activities of PT Salim Ivomas Pratama start from research, seeding, processing to marketing, the complexity of all activities at PT Salim Ivomas Pratama must be supported by qualified employees and good human resource management. . One of the important elements to improve employee performance is motivation and work discipline. While  the reward and punishment  system plays a role in maintaining the motivation of high-performing employees. The study aims to determine the effect of work motivation and work discipline on employee performance with reward and punishment as mediation variables. Quantitative research using SEM-PLS analysis with the help of SmartPLS application version 3.0. The research instrument was in the form of a questionnaire with a total of 132 respondents. The results of the study found that reward and punishment variables  mediate work motivation variables on employee performance by providing a positive and significant influence shown through calculated values of 2.441< 1,979 tables and p-values of   0.015  < 0.05. Furthermore, reward and punishment can mediate between the variability of work discipline on employee performance positively  and significantly indicated by a calculated value of 4.323< 1,979 ttable and p-value  0.000< 0.05Keyword: Work Motivation, Work Discipline, Employee Performance and Reward And Punishment
Urgency of Tax Incentives in Indonesia for Research, Development, and Internationalization of MSMEs Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria; Wulandjani, Harimurti
International Journal of Multidisciplinary Approach Research and Science Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i01.339

Abstract

The purpose of this research is to reveal and find out some of the factors needed by micro, small and medium enterprises (MSMEs) to develop their business through development research in order to increase economic growth and business networks at the international level. This study uses library research methods, through a qualitative approach with deductive and inductive process analysis. The data source is secondary data, namely relevant previous scientific work. Data processing is done by: analyzing correlations and building concepts to predict, explain, and control the studied phenomena, and draw conclusions based on the theoretical framework. The results of this study indicate that the development of MSME entrepreneurship is the main driver of economic growth in several countries, including Indonesia. For the development of MSMEs, the government can provide a conducive environment for the business world and MSMEs through financial support such as providing tax incentives. So that MSME development research is the main focus in innovation and technological change to increase higher economic growth. Improving the performance of MSMEs through innovation, job creation, export growth, and the emergence of new highly competitive entrepreneurs is an opportunity to gain greater access to new markets at the international level.
THE INCREASING LOCAL GOVERNMENT PUBLIC VALUE THROUGH SOCIAL CAPITAL, LOCAL GOVERNMENT ENTREPRENEURIAL ACTIVITIES, AND LOCAL GOVERNMENT INNOVATION IN SITUBONDO DISTRICT Putri, Rumanintya Lisaria; Sutrisno, Joko Sutrisno; Suprapto, Suprapto; Wahyono, Eko Wahyono; Amrulloh, Muhammad Chasan
Natapraja Vol 11, No 1 (2023): Policy Reform
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/natapraja.v11i1.56457

Abstract

This study aims to examine the relationship between social capital and local government entrepreneurial activities on local government public value with local government innovation as an intervening variable. This study used a quantitative method with a questionnaire as a data collection tool. Data analysis technique using path analysis. The research was conducted in the city of Situbondo with the premise that the area is trying to improve and develop the concept of government innovation which aims to increase the public value of local government which is characterized by the value of regional local wisdom. The results of the direct influence analysis show that there is a positive and significant influence of social capital on local government innovation, there is a positive and significant influence of social capital on the public value of local government, there is a positive but not significant effect of local government entrepreneurial activities on local government innovation there is a positive and significant influence of local government entrepreneurial activities on local government public value and there is an influence of local government innovation on local government public value. The indirect effect analysis shows the positive and significant influence of social capital on local government public value through local government innovation. There is a positive but not significant effect shown by local government entrepreneurial activities on local government public value through local government innovation.