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Analisis Pengaruh Minimasi Pajak Dan Mekanisme Bonus Terhadap Transfer Pricing Dengan Komite Audit Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This research aims to test and analyze the direct influence of tax minimization strategies, tunneling incentives, and bonus mechanisms on transfer pricing decisions. Meanwhile, the indirect influence involves the audit committee as a moderating factor, to test its influence on transfer pricing practices. The data used in this research comes from the Annual Reports of natural resource sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. A total of 185 companies use...
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PERSEPSI PELANGGAN OUTSOLESECOND TENTANG KUALITAS PELAYANAN SELLER DAN KEPUASAN PELANGGAN
Solidaritas
Vol 7
, No 1
(2023)
Kualitas pelayanan Outsolesecond ditunjukan melalui testimoni yang dikaitkan denganpersepsi pelanggan sebelum memutuskan untuk membeli suatu produk dan untuk mengetahuihal tersebut, perlu adanya penelitian terhadap pelanggan Outsolesecond itu sendiri. Penelitianini dilakukan untuk mengetahui persepsi kualitas pelayanan seller terhadap pelangganOutsolesecond tentang kualitas pelayanan dan kepuasan pelanggan. Adapun teori yangdigunakan dalam penelitian ini yakni teori persepsi menurut Ramadhani, t...
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Edukasi dan Penapisan Obesitas pada Remaja di Panti Asuhan Agape, Jakarta Utara
Alexander Halim Santos
; Giovanno Sebastian Yogie
; Ryan Dafano Putra Mahendri
; Daiva Pattra Yoe
; Indah Elvina V. Pangaribuan
; Alicia Herdiman
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 2
, No 4
(2023)
340 million children and adolescents aged 5-19 years worldwide are overweight and obese. Education and screening are efforts made to prevent obesity. This activity was carried out on 37 teenagers at Pondok Kasih Agape Orphanage, North Jakarta, in the form of counseling, physical examinations/screening, and health consultation. Obesity education and screening in adolescents is an important thing to do to prevent obesity in adolescents and its complications. It is hoped that the education provided...
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The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 3
, No 1
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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2 Sitasi
Analisis Tingkat Toleransi dan Menghargai Perbedaan Dalam Konteks Pendidikan Kewarganegaraan di SMPN 35 Medan
Johan Pardamean Simanjuntak
; Mima Defliyanti Saragih
; Manotar Leryaldo Sinaga
; Joy Novi Yanti Lumbantobing
; San Mikael Sinambela
; Ramsul Nababan
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
Citizenship education has a very important role in developing the attitudes and behavior of citizens who are tolerant, respect differences, and are able to communicate well with people from different backgrounds. Tolerance is a necessity to practice Pancasila values as much as possible and ensure good relations between Indonesian people. Tolerance between religious communities means having the freedom to worship according to their respective religions and beliefs. There are no mutual prohibiti...
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Peran Guru Dalam Meningkatkan Motivasi Belajar Siswa Di Era Digital
Fatin Syahirah
; Futhri Raudhatul Kabry
; Geniza Aidilla Syuaira
; Naffa Qaila Dalimunthe
; Said Hasian Simanjuntak
; Inom Nasution
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
This research explores the dynamics of teaching and learning in the Digital Era, making a significant contribution to discussions regarding the position of education in facing changing times and the digital era. Through literature research, it was found that learning in the digital era has unique characteristics, especially because today's students are the digital native generation. They were born, grew, and developed in a digital environment, creating differences in the way they obtain informat...
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Strategi Penguatan Sistem Penanganan Kebakaran Diperkotaan
VISIKES
Vol 22
, No 2
(2023)
Fire is a condition of a building, such as a house, factory, market, or building, burning uncontrollably, causing casualties. Fire is one of the disasters caused by non-natural factors. The purpose of this study is to analyze internal and external environmental factors in fire prevention. As well as designing a strategy formulation in fire prevention prevention. The method used in this research is SWOT analysis using the QSPM (Quantitative Strategy Planning Matrix) matrix. The number of responde...
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CEGAH OSTEOPOROSIS MELALUI PELATIHAN SENAM LANSIA DAN CERAMAH KESEHATAN DI DESA TANJUNG GUSTA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 7
, No 2
(2023)
Osteoporosis is a systemic bone disorder, which is characterized by damage to the micro-architecture of bone tissue, which occurs as a result of an imbalance in the bone remodeling process. Various actions that can be taken to prevent osteoporosis one of which is to increase physical activity such as exercise. Exercise can stimulate bone growth and maintain bone mass. The series of activities carried out were training in elderly gymnastics at the beginning of the event, then followed by providin...
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1 Sitasi
PENGARUH QUALITY OF WORK LIFE TERHADAP KINERJA PEGAWAI DENGAN JOB BURNOUT SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sosial Ekonomi
Vol 3
, No 2
(2023)
Penelitian ini bertujuan untuk: (1) mengetahui dan menganalisis pengaruh job burnout terhadap Kinerja pegawai; (2) mengetahui dan menganalisis pengaruh quality of work life terhadap Kinerja pegawai; (3 mengetahui dan menganalisis pengaruh quality of work life terhadap kinerja pegawai dengan dimoderasi oleh job burnout. Populasi dalam penelitian ini adalah Badan Pendapatan Daerah Kabupaten Sikka, berjumlah 57 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sam...
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Pengembangan Media Tutorial Sistem Rem Sepeda Motor untuk Praktikum Siswa
Purnomo, Sigit
; Fatkhurahman, Prima N.
; Handoyono, Nurcholish
; Ratnawati, Dianna
; Rabiman, Rabiman
Majalah Ilmiah Momentum
Vol 19
, No 2
(2023)
Penelitian ini bertujuan mengembangkan media pembelajaran dan mengetahui kelayakan video tutorial pada pembelajaran sistem rem mata pelajaran pemeliharaan sasis sepeda motor kelas XI. Penelitian ini menggunakan pendekatan penelitian pengembangan. Subjek penelitian adalah siswa kelas XI TBSM 2 dan TBSM 3 Teknik Bisnis Sepeda Motor Sekolah Menengah Kejuruan. Prosedur yang dikembangkan dalam penelitian ini terdiri atas 4 tahapan yaitu (1) tahap pembuatan konsep yang meliputi analisa awal, analisa a...
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