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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Dinamika Jurnal Kendali Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Youdhi Prayogo
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Pajak Kepemilikan Asing Dan Profitabilitas Terhadap Penerapan Transfer Pricing Khairun Najwa; Youdhi Prayogo; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1716

Abstract

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.
Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
ANALISIS STRATEGI PENGELOLAAN USAHA ARANG DI DESA PURWODADI KECAMATAN RIMBO BUJANG Youdhi Prayogo; Eri Nofriza; Yuni Eva Purwanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2288

Abstract

This research discusses the analysis of charcoal business management strategies in Purwodadi village, Rimbo Bujang subdistrict. The aims of this research are: First, to find out the strategy for managing the charcoal business in Purwodadi village, Rimbo Bujang sub-district. Second, to find out the obstacles and solutions in managing the charcoal business in Purwodadi village, Rimbo Bujang subdistrict. This research uses primary and secondary data, through observation, interviews and documentation. To achieve the objectives of this research, qualitative research was used, qualitative analysis using data reduction, data presentation and drawing conclusions. The results of research on charcoal business management were carried out in several stages. The stages used in the management process include Planning, Organizing, Actuating, Controlling. Business owners are also worried about obstacles and what solutions will be used in the process of managing a charcoal business.
Co-Authors Agustina Agustina Aldri Frinaldi Atar Satria Fikri Eri Nofriza Erlin Alhamrani Faturahman Faturahman Jevi Saputra Khairun Najwa Khairunnisa Puti Nandini Laily Ifazah M. Maulana Hamzah Mahdiatun Soleha Marissa Putriana Mohammad Orinaldi Neti Febriyanti Novelia Aliyah Pitri Nurrahma Sari Putri Ricka Ayu Apriza Sapaat Ramadan Sriyani Sriyani Syahril Ahmad Thiyas Fitri Ayu Adheansyah Tia Risandini Yuni Eva Purwanti