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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the...
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The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institu...
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Capital Structure: between Liquidity, Company Size, and Profitability
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as...
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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique...
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Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity mod...
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Penerapan pendekatan berdeferensiasi untuk meningkatkan hasil belajar bola basket dan implikasinya dalam penguatan karakter kolaborasi dan disiplin siswa
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 13
, No 2
(2024)
Penelitian ini mengaplikasikan pendekatan tindakan kelas (PTK) yang melibatkan 32 siswa (16 laki-laki dan 16 perempuan) pada fase D. Pengumpulan data dilakukan melalui observasi, dokumentasi, serta metode pengumpulan data lainnya, sementara teknik analisis data yang digunakan adalah deskriptif kuantitatif. Hasil penelitian sebelum menerapkan pendekatan pembelajaran pendekatan diferensiasi dengan data awal 12 siswa dengan presentase sebesar 37.5% telah tuntas selanjutnya 20 siswa dengan persentas...
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Penerapan Model Project Base Learning Dengan Pendekatan Teaching At The Rigt Level Terhadap Kreativitas Peserta Didik Pada Materi Tata Surya
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penerapan model Project Base Learning untuk meningkatkan kreativitas peserta didik dalam pembelajaran IPA dengan materi tata surya dilatarbelakangi berdasarkan hasil observasi awal penelitian. Tujuan penelitian ini adalah untuk mengetahui adanya peningkatan kreativitas peserta didik dengan menggunkan model Project Base Learning dengan pendekatan berdiferensiasi berupa gaya belajar. Metode penelitian ini menggunkan penelitian tindakan kelas berupa perencanaa, pelaksanaan, dan refleksi. Penelitian...
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SOSIALISASI EPILEPSI DAN PELATIHAN PENANGANAN AWAL KEJANG PADA KADER PUSKESMAS CAKRANEGARA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Background: Epilepsy is a brain disorder characterized by a persistent tendency to produce epileptic seizures with neurobiological, cognitive, psychological and social consequences. About 70% of people with epilepsy should be seizure free if properly diagnosed and treated. The risk of death in people with epilepsy is three times higher than in the general population. In Indonesia, the stigma about epilepsy is quite high, there are many wrong assumptions and views about epilepsy. Target and outpu...
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Pengembangan E-Book Interaktif Berbantuan Heyzine Pada Materi Perubahan Iklim Untuk Meningkatkan Sustainability Literacy Bagi Siswa SMP
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penelitian ini bertujuan untuk mengembangkan buku ajar elektronik interaktif menggunakan Heyzine pada materi perubahan iklim untuk meningkatkan literasi keberlanjutan bagi siswa Sekolah Menengah Pertama (SMP). Jenis penelitian ini adalah penelitian pengembangan dengan jenis design and development research (DDR) dari Richey dan Klein melalui empat tahapan utama, yaitu analisis, desain, pengembangan, dan eval__uasi. Subjek penelitian terdiri dari 16 siswa kelas VII SMP Kartikama Metro serta para a...
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