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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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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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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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Efektivitas Bahan Ajar Blended Learning Berbasis Multipel Representasi Untuk Meningkatkan Self Regulation Mahasiswa pada Materi Larutan Elektrolit Non-Elektrolit dan Sifat Koligatif Larutan
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penelitian dan pengembangan ini bertujuan untuk (1) mengembangkan bahan ajar yang valid dan layak untuk meningkatkan self regulation mahasiswa, (2) mengetahui efektivitas bahan ajar yang dihasilkan dalam meningkatkan self regulation mahasiswa. Rancangan penelitian dan pengembangan ini mengacu pada model penelitian dan pengembangan Lee & Owens. Hasil pengembangan adalah bahan ajar blended learning pada materi larutan elektrolit non-elektrolit dan sifat koligatif larutan, pada mata kulia...
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TANGGAP STUNTING MELALUI KEGIATAN PENDAMPINGAN PEMBUATAN MAKANAN BERGIZI KEPADA ORANG TUA DI DESA CANGKRING, KABUPATEN LAMONGAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Stunting is caused by multi-dimensional factors and not only caused by malnutrition which is experienced by pregnant women and children under five. The most decisive intervention to reduce the prevalence of stunting can be started in the first 1,000 days of life (HPK) of children under five. Lamongan is one of 5 regencies in East Java which has a high stunting rate of 27.5%. Community service activities are carried out to help reduce stunting rates in Lamongan, especially Cangkring Village, this...
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PENERAPAN SIKADESTROPIK UNTUK PENCEGAHAN PENYAKIT KATASTROPIK BAGI KADER POSYANDU LANSIA DESA WIRU KECAMATAN BRINGIN KABUPATEN SEMARANG
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Catastrophic disease is a disease that requires long and high cost medical treatment. Diseases included in the catastrophic group include hypertension, diabetes mellitus, and stroke. In the preliminary study it was found that those with catastrophic diseases were also a group that received serious attention from elderly posyandu cadres in Wiru Village because 366 elderly people in Wiru Village suffered from catastrophic diseases, 305 elderly people had a low economic level out of a total of 610...
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KONTRIBUSI VARIASI PRODUK PASTRY DAN BAKERY SEBAGAI NILAI TAMBAH PENGALAMAN MENGINAP DI HOTEL BINTANG LIMA
Mabha Jurnal
Vol 5
, No 2
(2024)
Penelitian ini memiliki tujuan untuk menganalisis kontribusi variasi produk pastry dan bakery di hotel bintang lima di Yogyakarta yang dijadikan sebagai nilai tambah dalam meningkatkan pengalaman menginap tamu. Pastry dan bakery memiliki peranan penting dari layanan kuliner yang ditawarkan hotel untuk memengaruhi kepuasan tamu dan memberikan pengalaman kuliner yang berkesan. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan datanya melalui teknik wawancara terhadap empat...
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PERANAN FRONT OFFICE DEPARTMENT DALAM MENINGKATKAN KUALITAS PELAYANAN KEPADA TAMU DI HOTEL SALA VIEW SOLO
Mabha Jurnal
Vol 5
, No 2
(2024)
Tujuan penelitian ini untuk mendalami permasalahan yang dialami oleh Front Office Department dalam memberikan kualitas pelayanan di Hotel Sala View Solo, terutama saat tingkat hunian kamar tinggi. Permasalahan utama yang muncul adalah ketidakmampuan tempat parkir untuk menampung semua mobil tamu sehingga menyebabkan kemacetan yang berdampak pada kepuasan tamu dan keputusan kunjungan ulang. Peranan Front Office Department dalam meningkatkan kualitas pelayanan kepada tamu di Hotel Sala View Solo a...
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BIOWASH AZAMA: INNOVATIVE ORGANIC WASTE REDUCING PRODUCT TO SUPPORT SCIENCE LEARNING IN CLASS V PRIMARY SCHOOL
Schola Journal
Vol 2
, No 2
(2024)
Waste is one of the big problems in Indonesia which must immediately receive special attention in its handling. If it is not organized properly it will cause negative impacts such as environmental pollution which can damage the ecosystem. The increasing number of Indonesian people causes waste generation to also increase. So efforts are needed to process waste through prevention, reduction, recycling and reuse. The largest waste generation was recorded as 80% originating from organic waste (Okta...
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Creative Entrepreneurship Learning Model Based On Local Wisdom Through Carrot Bean Sprout Spring Roll Innovation In Science Learning Grade 4
Schola Journal
Vol 2
, No 2
(2024)
Introducing local wisdom to elementary school students is an important step in creating a generation that knows their own culture. The introduction of local wisdom involves not only understanding traditions, but also the introduction of cultural products that have economic value, such as specialty foods. The purpose of this study is to develop entrepreneurial skills, critical thinking, and innovate independently through the product “Lumpia Wortel Tauge”. This model is designed to introduce the c...
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