The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies

Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders. Companies that set bonus mechanism based on the profits will make the management or the board of directors tend to conduct profit manipulation. The aim of this research is to analyze the influence of tax, tunneling incentive and bonus mechanism on transfer pricing decision taken by manufacturing companies listed on the Indonesia Stock Exchange. The sample used on this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 totaling 69 companies taken using purposive sampling method. The analysis technique used in this study is analysis binary logistic regression. The result of this study shows that tax and tunneling incentive have significantly influence on transfer pricing, while bonus mechanism does not have significant influence on transfer pricin

PELATIHAN KEWIRAUSAHAAN BAGI GENERASI MUDA DAN IBU-IBU DESA WIDANG KABUPATEN TUBAN DALAM UPAYA PENGUATAN POTENSI DESA

The majority of people in Banjar, Tuban, have a lifelihood as farmers. The daily lives of residents depend on their husband’s income. The younger generation is not interested in the agricultural sector, while mothers only act as housewives, so there is no improvement in the community’s economy. Banjar village has the potential for productive human resources between the housewive and younger generation. Based on these conditions, the purpose of implementing this community service is to motivate and increase the entrepreneur spirit that can lift the village’s potential through the mothers and younger generation who are members of the Pembinaan Kesejahteraan Keluarga (PKK) and Karang Taruna. Through the training, community service acitivites are carried out by providing sewing training for a group of mothers, while dance training for children is managed by one of the dance studio in the village. Both activities received a good enthusiasm based on the results of the evaluation through questionnaires and direct observation. Creative innovation in sewing and dancing can increase the people’s economy. The sustainability of this acitivity is the use of social media as a part of technology to market the innovative of residents

PENGARUH DIVERSITAS DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN

The diversity of gender, age, tenure, educational background and nationality are factors that companies must consider when selecting someone to serve on the company's board of directors. The purpose of this study is to analyze the effect of board of directors diversity on firm value. This research was conducted on Property, Real Estate, and Building Construction sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample of this study was selected using purposive sampling. This study obtained data from 56 companies with a total sample used in this study as many as 236 companies. Testing this hypothesis using multiple linear regression test with SPSS software version 24. The results showed that gender diversity, educational diversity and tenure diversity had an effect on firm value, while age diversity and nationality diversity had no effect on firm value.  Keberagaman jenis kelamin, usia, ras, latar belakang pendidikan dan kebangsaan merupakan faktor yang harus dipertimbangkan perusahaan ketika memilih seseorang yang menjabat sebagai dewan direksi perusahaan. Tujuan dari penelitian ini untuk menganalisis pengaruh diversitas dewan direksi terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan sektor Property, Real Estate, dan Building Construction yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel penelitian ini dipilih dengan menggunakan purposive sampling. Penelitian ini diperoleh data 56 perusahaan dengan total sampel yang digunakan dalam penelitian ini sebanyak 236 perusahaan. Pengujian hipotesis ini menggunakan uji regresi linear berganda dengan software SPSS versi 24. Hasil penelitian menunjukkan bahwa diversitas gender, diversitas pendidikan dan diversitas masa jabatan berpengaruh terhadap nilai perusahaan sedangkan diversitas usia dan diversitas kebangsaan tidak berpengaruh terhadap nilai perusahaan

Pendampingan Pemasaran Digital Melalui Pemanfaatan Landing Page sebagai Media Promosi Usaha Katering

Pandemi Covid-19 memberikan dampak yang cukup besar pada penurunan omzet pelaku usaha terutama usaha jasa boga. Salah satunya adalah katering Bunda Tasty yang ada di Kota Surabaya. Usaha tersebut mengalami penurunan omzet sampai dengan 78% dan pasca pandemi Covid-19 perolehan omzet masih belum optimal. Berkaitan dengan permasalahan tersebut maka tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) adalah membenahi fungsi pemasaran yang masih bersifat konvensional ke arah digital melalui edukasi pemasaran digital dan pembuatan landing page melalui Google Site. Mitra juga diberikan arahan dan buku panduan yang terkait dengan pengelolaan landing page. Metode yang digunakan adalah pendampingan selama kurang lebih tiga bulan. Pelaksanaan kegiatan PkM secara keseluruhan dievaluasi melalui pengamatan secara langsung dan menggunakan kuesioner. Hasil evaluasi dari pengamatan secara langsung mitra telah mampu mengelola landing page dengan mengoperasikan berbagai fungsi edit. Berdasarkan hasil pengisian kuesioner mitra memberikan pelaksanaan kegiatan cukup baik dan memberikan dampak positif terhadap promosi digital dan dapat menyasar sejumlah pelanggan baru. Mitra berharap kegiatan PkM dapat berlanjut pada pengelolaan fungsi keuangan secara digital

How To Measure Intangible Assets And Fair Value At Banks

The purpose of this research is to investigate and analyze how the difference between fair value and book value of assets bank is disclosed and how to present and disclose intangible assets. The case study qualitative research method was used in this study. Case simulation models at national private banks in Indonesia and information from informants were used in data collection and data analysis techniques. The unit of analysis is the disclosure of the fair value of assets and intangible assets at one of the national private banks in Indonesia. The results of the study informed that banks value their fair assets using fair value and are in accordance with IAS number 13 concerning fair value measurements. The Bank has also assessed goodwill intangible assets in accordance with IAS number 38 concerning intangible assets. The research results also inform that banks have implemented IFRS numbers 13 and 38 properly. The contribution of this research is to encourage regulators to apply IFRS related to banking in an orderly and correct manner so that the resulting financial information can be used as a decision-making

Sosialisasi Penerapan Media Belajar Inovatif Berbasis Digital pada Rumah Belajar AKBAR, Tegalsari Surabaya

Rumah belajar (Rumbel) AKBAR berada di wilayah tengah kota Surabaya, tepatnya di jalan Kedungturi II No 24A, RT 02, RW 08 Kelurahan Kedungdoro, Kecamatan Tegalsari. Rumbel tersebut berdiri pada 2018 dan didirikan oleh Bapak H Boedi Prasetya. Kata AKBAR merupakan akronim dari Ayo Kita Belajar. Pada perkembangannya Rumbel tersebut menghadapi permasalahan sebagai dampak dari metode belajar secar daring akibat pandemi Covid-19. Rumbel Akbar membuka kembali aktivitas di Rumbel pada pertengahan tahun 2022 dan berhadapan dengan anak-anak yang sudah tidak tertarik dengan metode pembelajaran yang monoton karena selama ini sudah belajar menggunakan media gadget. Aspek media pembelajaran yang terbatas, metode pembelajaran yang masih klasikal dan pengelolaan materi pembelajaran, konten pembelajaran, evaluasi serta daftar hadir yang masih manual menjadi beberapa permasalahan dari Rumbel AKBAR. Solusi yang ditawarkan adalah merancang media pembelajaran digital melalui situs landing page dengan nama e-Rumbel berbasis google site dan google classroom. Metode pembelajaran dihadirkan dengan belajar secara luring namun untuk materi dapat diakses melalui e-Rumbel. Sejumlah dokumen materi pelajaran, daftar hadir anak-anak dan evaluasi belajar juga dibuatkan fitur elektronik yang terintegrasi dalam aplikasi e-Rumbel. Kegiatan tim PkM sebagai target capaian adalah membuat rancang bangun e-Rumbel. Metode pelaksanaan PkM adalah pelatihan pengoperasian e-Rumbel kepada sejumlah relawan pengajar dan sosialisasi e-Rumbel kepada sejumlah orang tua anak-anak. Tujuannya agar anak-anak dapat tetap belajar menggunakan gadget ketika di rumah, namun tetap dalam pengendalian orang tua mereka. Proses belajar mengajar di Rumbel AKBAR dilakukan dengan metode luring dengan media e-Rumbel untuk akses materi, pengerjaan tugas, latihan sehingga sejumlah materi tersebut masih dapat diakses oleh anak-anak ketika pulang ke rumah mereka masing-masing. Berkaitan dengan hal tersebut maka orang tua juga ikut berperan penting dalam memotivasi anak-anak mereka untuk belajar di Rumbel AKBAR maupun ketika di rumah

Determinant of Earnings Quality: IFRS Convergence, Accounting Disclosure and Audit Committee in Indonesia

The quality of earnings indicates the current or future capability of the company to support the decisions made by managing board and other stakeholders. This research have to goal to examine the determinant of earnings quality in Indonesia, including: IFRS convergence, accounting disclosures, and audit committees. Data were acquired from official website in period of 2016-2018 and number of data was 212 observation data. Method of analysis involved regression test and classical assumption test. Result of research showed that the audit committee had a positive effect on earnings quality, while the convergence of IFRS and accounting disclosure cannot affect earnings quality. Research model was tested using control variables, respectively leverage, liquidity and company size. The test found that leverage is the only control variable that affects earnings quality. Information in financial statements is not the most important information to investors. Audit committee and creditor contribution play more important role in decisions regarding earnings quality

Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice

COMPARATIVE MANAGERIAL PRACTICE AND EXPORT POTENTIAL OF SMALL MEDIUM ENTERPRISES IN INDONESIA

This study aims to develop a national strategic network by expanding information access for both internal and external sides of SMEs that have characteristics of easy to operate, useful, in accordance with the needs and demands of SME managers, and affordable. However, in the early stages, this study will describe the profile of SMEs in the region of East Java in order to obtain information and data on the management and export potential of SME in East Java. The number of respondents in this research is 101 people. The result of this study shows that: low level managerial practice of SME in East Java including: business and management system, operational and technology systems, financial and administrative systems, customer and sales systems, marketing systems and export strategy. The findings of this result also show that SME in East Java have problems on managerial, human resources management, marketing and strategy implementation. Keywords: Keywordsmanagerial practice, small medium enterprise, management systems, technology systems, financial systems, export strategy, Indonesi