Jurnal - Universitas Bandar Lampung (UBL)
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Penerapan Tunneling Incentive Terhadap Transfer Pricing
No full textGlobalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables
Penerapan Tunneling Incentive Terhadap Transfer Pricing
Get PDFGlobalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables
An Ecological Approach in Designing Rosella Agrotourism in Kediri Regency
Get PDFAgrotourism is one of the efforts in preserving biodiversity and can be used as nature tourism. For local farmers, they hope to be able to develop cultivation of this rosella plant which is packaged in the form of agro-tourism. Where rosella is the main crop and commodity that grows and can be a source of income for farmers around this area. Agrotourism can also be useful as a means of education, the processed product of rosella itself is a very popular product in Kediri. This research uses Archer's three-phase method with analytical, creative, and executive phases. Rosella agro-tourism design applies an ecological approach as an effort to preserve nature. In addition, another goal in designing rosella agro-tourism design with an ecological approach can maintain most of the existing land and natural resources. So that agrotourism is able to increase the number of tourists and preserve nature in Kediri Regency, as well as become a means of education. So that this agro-tourism can become the center of a new tourist destination in Kediri Regency, become a tourism that is in harmony and friendly with the surrounding environment, and can improve the creative economy of the surrounding community.
The Evolution of Prefabrication Based Modular Housing: Expectation and Challenge
Get PDFThe building construction industry is on the verge of a massive transformation of construction practices caused by constant pressure to evolve and adapt to increasing global and urban challenges. The neglect of the vernacular building method in the building production process was first realized by using fairly cheap and abundant concrete and reinforced concrete as a substitute for stone and wood, which are the materials of vernacular structures. The world continues to face housing pressures caused by an insufficient inventory of housing units accessible to local residents. This study aims to explore the history of the development of modular-prefabricated construction with a qualitative-histography approach. This goal can be achieved through a series of processes ranging from reviewing relevant literature, discussing findings, and presenting contemporary research themes. The idea of prefabrication was integrated to reinterpret the contemporary sense of dwelling. However, the lack of a concept of knowledge and an understanding of well-defined prefabrications can hinder the integration of methods and theories on the subject. The results of this study show that there is ambiguity regarding the advantages of prefabricated construction practices that are developing today so it becomes a challenge for construction business actors to provide guarantees to the public of the quality of the promised products
ANALISIS STRATEGI BISNIS DI SAAT PANDEMI COVID-19 PADA CAFE WANOWAN DI BANDAR LAMPUNG
Get PDFThe quantity of coffee store groups and coffee stores calls for techniques for coffee keep proprietors to compete with competitors. Further, the usage of the contemporary COVID-19, of course, impacts the internet cafe business without delay. Marketers truely need to rack their brains to keep their business. The unique motive of the survei itself is to find out what factors propose the success of Cafe Wanowan's techniques and the choice on the right business approach for Cafe Wanowan Bandar Lampung to enforce within the midst of COVID-19. Concerning the statistics series method, researchers used information collection techniques in the form of interviews, observations, questionnaires and documentation. The analytical method used within the survei is the gentle device method (SSM) approach with the experience of evaluation (AHP). The survei effects show that there are three sub-standards on inner and outside elements. because of making choices the usage of AHP, he said that the overriding approach became to apply a variety of interesting dishes and hold the flavor supplied, observed by means of participating with 0.33 events to convey exciting promotions and increase merchandising/marketing with social media to support them in retaining the Wanowan Cafe commercial enterprise inside the midst of a plague
PENGENDALIAN BAHAN BAKU (PVC) GUNA MENEKAN BIAYA PRODUKSI PADA HONG BROTHERS INDUSTRI PLASTIK DENGAN METODE ECONOMIC ORDER QUANTITY
Get PDFSupply of materials is an important asset for a company which do production process activities. If the supply of materials is optimal, it will support the smooth running of the company's production process. Supply of material’s planning and control systems are needed. The research is a quantitative study, which is to the detail review tp the use of the Economic Order Quantity (EOQ) method for controlling the supply of materials in the Hong Brothers Plastic Industry. The research’s object is the amount of purchases, the amount of inventory, the amount of supply material used for production process activities, and the ordering costs and storage costs of the supply of materials. The results of study found an optimal supply of PVC materials used the EOQ method is 2732 kg with Purchase Frequency is 8 times, Safety Stock is 898 kg and ROP is 1070 kg with TIC is Rp 7,562,567. Meanwhile, paint materials used the EOQ method is 527 kg with Purchase Frequency is 8 times, Safety Stock is 105.4 kg and ROP is 139 kg with TIC is Rp 7,562,169. Then for Thinner used the EOQ method is 2565 liters with Purchase Frequency is 8 times, Safety Stock is 501 liters and ROP of 663 kg with TIC is Rp 7,562,486
OPTIMALISASI TUGAS SUB BAGIAN PROTOKOL DALAM MELAKUKAN PROGRAM KERJA KEGIATAN BERDASARKAN PERATURAN GUBERNUR NO MOR 60 TAHUN 2016 PASAL 25 AYAT (2) HURUF A DI DPRD PROVINSI LAMPUNG
Get PDFProtocol is regulated in Law No. 9 of 2010 concerning Protocol. By definition of law. The Minister reports that protocol is a series of activities related to provisions in state activities or formal activities which include place arrangements, ceremonial procedures, and honors as a form of respect for someone according to his position and/or role in the country, government, or citizens. State activity is an activity that is regulated and carried out by a centralized state committee, which visits are the President and/or Vice President, and State Officials and other invitees. Next, formal activities are activities that are regulated and carried out by the government or state institutions in carrying out certain tasks and purposes, those attending are state officials and/or government officials and other invitees. Then a very basic comparison between activities.state with activities. Formal government is the central government and regional government together can carry out formal activities but state activities can only be held by a state committee. State activities are regulated and carried out by the state committee, whereas formal activities are regulated by protocol officers who are part of government institutions. Problems How to Optimize Article 25 Paragraph (2) Letter A Regarding the Task of Performing Work Program Activities Sub-Section Protocol Governor Regulation Number 60 Year 2016 .The research method uses a normative and empirical juridical approach. The data used are secondary data and primary data. The data analysis used is qualitative juridical analysis. DiscussionOptimizing the duties and functions of the preparation of the protocol work program of the Regional People's Representative Council based on article 25 paragraph 2 regarding the task of carrying out the work program of the protocol sub-section activities according to the Lampung provincial governor regulation number 60 of 2016 that there is a need for two-way communication between the protocol and the work program drafting committee Lampung Provincial People's Representative Council in order to be more optimal
Pengaruh Keputusan Investasi, Profitabilitas, Rasio Kecukupan Modal Dan Resiko Pasar Terhadap Nilai Perusahaan (Studi Kasus Perbankan Di Bursa Efek Indonesia)
Get PDFTujuan riset ini untuk meneliti pengaruh keputusan investasi, profitabilitas, rasio kecukupan modal dan resiko pasar terhadap nilai perusahaan pada perbankan yang terdaftar di bursa efek indonesia tahun 2015-2019. Sampel sebanyak 7 perbankan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder pada laporan keuangan perusahaan. Data penelitian diolah dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan keputusan investasi, profitabilitas dan kecukupan modal berpengaruh terhadap nilai perusahaan, sedangkan resiko pasar tidak berpengaruh terhadap nilai perusahaa
Pengukuran User Experience Terhadap Penggunaan Aplikasi SIMVONI dengan Pendekatan Metode HEART
Get PDFSIMVONI is an acronym for the Virtual Indonesia Museum Application, which is a museum digitization service in the form of a virtual tour 3600. Every digital service requires feedback from users or visitors to achieve the basic goals of developing the service, not preparation for SIMVONI's efforts to become a digital e-museum in Indonesia. The purpose of this study is to analyze the impact of user experience on using SIMVONI through the website. This study uses a quantitative approach with the HEART method which is analyzed using Importance Performance Analysis (IPA). The number of respondents used for the sampling test is 257 provided that they have visited the SIMVONI page at least once. The results showed that there were 10 of 34 HEART items recommended for improvement (action) on SIMVONI, while the most important factors to get attention for improvement in a quick time were Retention and Engagement
Penerapan Metode Simple Additive Weighting untuk Pendukung Keputusan Pemilihan Balita Tersehat
Get PDFThis study discusses the application of the Simple Additive Weighting (SAW) method in decision support for the selection of the healthiest toddlers at the Anggrek Bulan Posyandu, Larangan Village, North Larangan District, Tangerang City, Banten Province. In the stage of human growth and development, one of the important processes is during the growth period of toddlers. The growth of toddlers is an important point of success in the quality of subsequent human development. Constraints encountered in this study were the absence of appropriate decision support methods to assist the process of assessing the selection of children under five, so there was no information to determine the nutritional status of children under five and to know the intake of nutritious foods in the growth and development of toddlers, and the selection of the healthiest toddlers was less fast and less effective. The criteria used in the selection of the healthiest toddlers are determined to be 4 (four) namely Height, Weight, Upper Arm Circumference, and Head Circumference. Each criterion has a weight determined by the Chair of the Orchid Month Posyandu and the results of the matrix calculation between alternatives with criteria using the SAW method will produce toddlers who have the healthiest criteria to become the healthiest toddlers. This study resulted in the priority order of the healthiest toddlers in the application of the SAW method at the Orchid Bulan Posyandu. The application of SAW method is used to facilitate the possibility of inputting cost criteria in the future. The SAW method can display an alternative order of priority in the form of the highest to the lowest ranking, is easy to implement, and uses the concept of weighting. This research will produce a proposal for the right method in data processing to make it easier to help the Posyandu head in making decisions. The results of the application of this method are recommendations for the priority order of the healthiest toddlers that can be used as suggestions or input for the Posyandu Chair as a decision-maker in the selection of the healthiest toddlers