Evaluasi Penerapan Harga Transfer di PT Reebonz

This study aims to evaluate the transfer pricing activities of the transfer pricing practice conducted by PT Reebonz (“PT RB”) and its affiliates which are companies operating in a country with a lower tax rate than Indonesia in connection with compliance with the arm's length principle. This evaluation is carried out by analyzing the price setting which is measured based on Transactional Net Margin Method (TNMM) of independent comparison companies with the characteristics of similar industries to be compared with the net margin of PT RBI. This study used a qualitative method with a case study approach with data collection methods using interviews and documentation of data obtained from PT RB and data collection from the Bureau Van Dijk ("BVD") Database ("Oriana") external database. The results showed that the pricing measured based on the level of profitability of PT RB was within the interquartile range, so it could be concluded that PT RB had fulfilled the arm's length principle based on the taxation standards applicable in Indonesia. The research results are expected to be useful to increase understanding of the taxation aspects of setting transfer prices for affiliated transactions and their application to companies that carry out business activities in Indonesia and become a reference in setting transfer prices in conducting affiliate transactions for companies engaged in similar industrial sectors

Pengaruh Analisis Kebangkrutan Model Altman Z-score Terhadap Harga Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid -19 (Studi Kasus Tahun 2019-2020)

This study aims to determine the effect of the Altman Z-Score on stock prices, the effect of the ratios on the Altman Z-score on stock prices before and during the covid-19 pandemic, and to find out the differences in the ratios of the Altman Zscore before and during the pandemic. covid-19 in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. This type of research uses a quantitative approach with purposive sampling method. There are 14 sample companies that match the specified criteria. The results of this study indicate that in simple linear regression the Altman Z-score value has no effect on stock prices before the covid-19 pandemic and during the covid-19 pandemic

Market Value Ratio Analysis of Stock Returns In Companies With Largest Market Capitalization Period 2014-2018

This research aims to analyze how much influence the Market Value Ratio has on Stock Returns (case studies are conducted against companies with the largest market capitalization listed on the Indonesia Stock Exchange). The variables used in the analysis in this study are using Price Earning Ratio, Earning Yield, Dividend Yield, and Market to Book Ratio.The samples selected in this study used purposive sampling methods with a total of 13 stocks and produced 50 sample ratios studied according to the criteria and qualified in the year specified in 2014-2018. The method of analysis used in this study is to use statistical methods of descriptive analysis and linear regression multiplely by using SPSS software.Based on the results of the hypothesis, it is known that the Price Earning Ratio has a significant influence on the return of the stock, The Earning Yield has an effect but is not significant on the return of the stock, the Dividend Yield and the Market to Book Ratio have no effect on the return of the stock, and the Market Value Ratio simultaneously (together) affects the return of the stock

Sosialisasi Pembiayaan Bangun Rumah BTN iB dengan Akad Murabahah di Bank Tabungan Negara Syariah Kantor Cabang Surapati Core

Pembiayaan Bangun Rumah BTN iB dengan Akad Murabahah di Bank Tabungan Negara Syariah Kantor Cabang Surapati Core Berdasarkan hasil observasi, jumlah nasabah pembiayaan bangun rumah BTN iB dalam 5 tahun terakhir mengalami fluktuatif. Sehingga menarik minat penulis untuk meneliti lebih lanjut. Penelitian ini bertujuan untuk mengetahui bagaimana syarat, ketentuan, prosedur, analisa perhitungan margin dan akad yang diterapkan pada pembiayaan bangun rumah BTN iB di Bank BTN Syariah KCPS Surapati Core. Bank BTN Syariah KCPS Surapati Core merupakan unit usaha syariah dari PT Bank BTN Konvensional yang merupakan Badan Usaha Milik Negara (BUMN). Beralamat di Jl. PHH. Mustapa, Pasirlayung, Cibeunying Kidul, Kota Bandung. Salah satu produk pembiayaan yang ditawarkan oleh Bank BTN Syariah KCPS Surapati Core yaitu pembiayaan bangun rumah BTN iB. Hasil penelitian mengenai pembiayaan bangun rumah BTN iB dengan akad murabahah di BTN Syariah KCPS Surapati Core yaitu terdapat 7 syarat dan 9 ketentuan yang harus dipenuhi oleh calon nasabah pembiayaan bangun rumah BTN iB, terdapat 8 tahapan prosedur permohonan pengajuan yang melibatkan 5 pihak yaitu nasabah, financing service, branch head, komite pembiayaan konsumer dan notaris. Terdapat margin flat yang ditetapkan oleh pihak bank kepada nasabah sebesar 7% - 10 % per tahun sedangkan penerapan akad yang digunakan adalah akad murabahah.Kata kunci: Pembiayaan; Bangun Rumah BTN iB; Akad Murabahah

FORWARDING SALES FORECASTING ANALYSIS OF FREIGHT FORWARDING SERVICES AT PT. GLOBAL DRAGON OCEAN

This study aims to find out how to forecast and predict the number of sales of freight forwarding services at PT Samudera Naga Global. This research was conducted using autoregression and exponential smoothing methods. The author conducts research on companies engaged in the transportation of goods that manage all or part of the activities related to the delivery and receipt of goods through transportation routes. The results of the research were carried out using two methods, namely autoregression and exponential smoothing by comparing the smallest error rate, indicating the best and most appropriate forecasting method for PT Samudera Naga Global's sales forecasting, namely the autoregression method with a MAD value of $127,428.55, MSE of$22,985. 627,066.65

Optimalisasi Sosial Media Sebagai Sarana Promosi Usaha Kecil Menengah Meningkatkan Penjualan di Masa Pandemi Covid-19

This research aims to know the development and role of social media as an effort to market online businesses, business motivation to increase sales during the Covad-19 pandemic. Optimization of social media as a business strategy of SMEs, constraints of SMEs in optimizing social media for online businesses. The method used is descriptive qualitative with literature study. Based on the results of the study shows that internet use during the covid-19 pandemic is increasing rapidly, 3 social media are often visited, namely Facebook, Instagram, and youtube. In online marketing, social media has several important roles including effective branding and promotion. Factors that motivate SMEs to start a business include economic success drive, confidence in self-capability,  self-esteem,  social responsibility, freedom to manage a business,  fondness for the work pursued; and, and role model. Optimization of social media as an SME business strategy, among others, is consistently doing business every day to increase sales. While the obstacles faced by SMEs in optimizing social media for online businesses are cost-leadership, differentiation,  and focus. This research aims to know the development and role of social media as an effort to market online businesses, business motivation to increase sales during the Covad-19 pandemic. Optimization of social media as a business strategy of SMEs, constraints of SMEs in optimizing social media for online businesses. The method used is descriptive qualitative with literature study. Based on the results of the study shows that internet use during the covid-19 pandemic is increasing rapidly, 3 social media are often visited, namely Facebook, Instagram, and youtube. In online marketing, social media has several important roles including effective branding and promotion. Factors that motivate SMEs to start a business include economic success drive, confidence in self-capability,  self-esteem,  social responsibility, freedom to manage a business,  fondness for the work pursued; and, and role model. Optimization of social media as an SME business strategy, among others, is consistently doing business every day to increase sales. While the obstacles faced by SMEs in optimizing social media for online businesses are cost-leadership, differentiation,  and focus

PENGARUH KUALITAS LAYANAN ELEKTRONIK DAN KEPUASAN MAHASISWA TERHADAP PENGGUNAAN KEMBALI SIBERING PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI JAKARTA

ADE IRVAN SURYANA, Electronic Service Quality and Satisfaction of Continuance Usage of FE UNJ Students. The purpose of this study was to determine the effect of Electronic Service Quality and Satisfaction on Continuance Usage in UNJ FE students. This research was conducted at the Faculty of Economics, Jakarta State University, for 6 months from February to July 2020. The research method that the researchers used was a survey method with a correlational approach, the population used were all female students of the Faculty of Economics, Jakarta State University. The sampling technique used was Purposive Sampling technique of 145 people. The resulting regression equation is Ŷ = 3.624 + 0.449 X1 + 0.252 X2. Test requirements analysis is the normality test with the Kolmogorov-Smimov test with a significance level (α) = 5% or 0.05 and produces a significant level of value 0.075 because the significance level of the three variables> 0.05, it can be concluded that the data is normally distributed and can be used in further analysis. Linearity regression test of Y for X1 and Y for X2 produces a significance value in Linearity, which is 0,000 <0.05, so it can be concluded that it has a linear effect. Next, a t test was carried out and Y was produced over X1 thitung = 3,973 and ttable = 1,658 and Y on X2 thitung = 2,514 and ttable = 1,658. Correlation coefficient between the electronic service quality variable (X1) to sustainable use (Y) is 0.790 and the correlation coefficient between the customer satisfaction variable (X2) and sustainable use (Y) is 0.546. So, there is a positive and significant influence between the quality of electronic services on sustainable use, a positive and significant effect between customer satisfaction oniv sustainable use. Thus, it can be concluded that there is a positive and significant influence between the quality of electronic services and consumer satisfaction with sustainable use. The coefficient of determination of Y over X1 was obtained at 0.716, indicating that 71.6% of the sustainable use variable was determined by the quality of electronic services. Meanwhile, the remaining 28.4% is influenced by other factors. And the coefficient of determination of Y over X2 obtained by 0.693 which shows that 69.3% of the variable of sustainable use is determined by customer satisfaction. Meanwhile, the remaining 30.7% is influenced by other factors. Keywords: Continuance Usage, Electronic Service Quality,Satisfactio