Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Effect of Transfer Pricing, Profitability, and Fixed Asset Intensity on Tax Aggressiveness with Audit Committee as Moderating Variable
Get PDFThis study aims to analyze the effect of transfer pricing, profitability, and fixed asset intensity on tax aggressiveness, with the audit committee as a moderating variable. The object of this research is consumer cyclical and consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The study is grounded in corporate governance theories, particularly agency theory and stewardship theory, to explain the moderating role of the audit committee. Agency theory suggests that conflicts between managers (agents) and shareholders (principals) may lead to aggressive tax strategies to maximize short-term financial gains, whereas stewardship theory posits that strong governance mechanisms, such as an effective audit committee, can ensure ethical corporate behavior and regulatory compliance. The method used was a quantitative approach with moderated regression analysis (MRA). The data used were annual financial statements selected through the purposive sampling method. Transfer pricing, profitability, as measured by Return on Assets (ROA), and fixed asset intensity, are independent variables, while tax aggressiveness is measured using Effective Tax Rate (ETR). Transfer pricing is assessed through related-party transactions, specifically by calculating the ratio of trade receivables from related parties to total receivables, following the approach used in prior empirical studies on transfer pricing practices. The audit committee is tested as a moderating variable to determine its influence in strengthening or weakening the relationship between the independent variables and the dependent variable. The results showed that transfer pricing and profitability have a significant effect on tax aggressiveness, while fixed asset intensity does not have a significant effect. The audit committee is proven to moderate the relationship between transfer pricing and tax aggressiveness, but is unable to moderate the effect of profitability and fixed asset intensity on tax aggressiveness. Further analysis of the audit committee’s role reveals that its effectiveness in moderating transfer pricing strategies may depend on its structure, including its size, independence, and financial expertise. Companies with a larger and more independent audit committee with members possessing financial expertise may exhibit stronger oversight in curbing tax aggressiveness through transfer pricing. However, when it comes to profitability and fixed asset intensity, the audit committee’s oversight may be limited due to the nature of these financial metrics, which are more structurally embedded in a company’s financial management rather than discretionary tax strategies. These findings contribute to the financial management and corporate governance literature, particularly in understanding the dynamics of tax management in related sectors. This study also offers practical implications for companies to pay more attention to the audit committee's role in improving the supervision of transfer pricing practices to reduce excessive tax aggressiveness. Additionally, policymakers should consider enhancing regulatory frameworks to standardize audit committee effectiveness measures, ensuring that corporate governance mechanisms remain effective in mitigating aggressive tax strategies
The Impact of Service Quality and Promotion on Revisit Intention of Museum Tourism with Customer Satisfaction and Destination Image as Mediating Variables
Get PDFThis study acknowledges its limitations in being confined to the SBY ANI Museum in Pacitan, which restricts the generalizability of findings to other museums or tourist destinations, as visitor experiences and behaviors may vary. Additionally, the use of questionnaires could introduce bias due to self-reporting tendencies and potential overrepresentation of highly satisfied or dissatisfied respondents. The questionnaire's design could be elaborated upon, including whether pre-testing was conducted and whether questions were balanced to avoid ambiguity or leading responses. While Smart PLS was appropriately used for path analysis, the study could enhance clarity by detailing the interpretation of path coefficients, including effect sizes and confidence intervals, to better illustrate the strength and significance of the observed relationships
The Influence of Brand Image and Electronic Word of Mouth on Purchase Intention of the Originote Products by Tiktok Users with Brand Trust as a Mediator
Get PDFThis research explores the effect of brand image and electronic word of mouth (e-WOM) on the purchase intention of Originote products among TikTok users, with brand trust as a mediating factor. Data were collected using an online survey distributed through Google Forms from October 5th, 2024, to December 5th, 2024, yielding 195 valid responses. While the sample size is suitable for a preliminary study, its limitation to respondents from one department and a focus on TikTok users may restrict the generalizability of the findings. Expanding the sample to include participants from diverse backgrounds, platforms, or demographics would provide more representative results. The study found that brand image and e-WOM significantly and positively influence purchase intention, with brand trust mediating this relationship. Future research could explore additional factors such as internship experiences, interpersonal skills, and social support to enhance understanding of the dynamics between brand trust, e-WOM, and purchase intention, contributing to a broader perspective on consumer behavior
Understanding Fintech: Financial Technology Literacy
Get PDFThe rapid development of information and communication technology has significantly impacted the financial industry, particularly in financial services. This industry is no longer solely dominated by conventional financial institutions but has increasingly shifted toward financial technology based on Internet servers and applications. Women, as key members of their families, actively engage with financial markets and fintech, making them an important subject for research. Fintech encompasses products such as e-wallets, P2P lending, and crowdfunding. This study employs quantitative methods, using questionnaires as the primary data collection tool. Among the three fintech products, e-wallets were the most recognized and understood by respondents. This indicates that e-wallets are more easily accessible and comprehensible compared to other products
The Influence of Work-Life Balance on Project Performance of Medical and Paramedical Professionals at RSUD Dr. Gunawan Mangunkusumo with Co-Worker Relationship Quality as a Moderating Role
Get PDFWork-Life Balance (WLB) has become a crucial component of juggling work and personal obligations, especially for medical professionals who have a lot on their plate. With an emphasis on the moderating function of Co-worker Relationship Quality (CwRQ), this study examines the effect of WLB on project performance among medical and paramedical professionals at RSUD Dr. Gunawan Mangunkusumo. Partial Least Squares (PLS) was used to examine the quantitative data that was gathered from 147 respondents using structured questionnaires. WLB has a beneficial impact on project performance, according to the data (β=0.418, p < 0.001). Additionally, CwRQ enhances the association between WLB and project performance (β=0.382, p < 0.001) in addition to having a direct favorable impact on project performance (β=0.359, p < 0.001). These results highlight how crucial it is to have a healthy work-life balance and cultivate positive connections with coworkers in order to improve project success in healthcare settings
The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting
Get PDFFinancial reporting fraud is widespread among companies in Indonesia and even throughout the world. The high level of fraud in financial reports and the large number of failures in a company raise concerns about the authenticity of a company's financial reports. The research currently being conducted aims to determine the influence of ineffective monitoring, rationalization, and profitability on fraudulent financial reporting. This research method applies a quantitative approach using a sample of 174 manufacturing companies' data on the IDX using sampling techniques, using certain considerations, and analysis of the data using SPSS 25. The independent variables in this research are ineffective supervision, rationalization, and profitability, while the dependent variable is fraudulent financial reporting. Based on the results of data analysis in this research, it was found that ineffective supervision has a significant negative influence on financial statement fraud. In addition, rationalization shows a significant positive influence on financial statement fraud, while profitability has a significant negative influence on financial statement fraud
Navigating Cross-Cultural Business Strategies: The Impact of Globalization on International Market Entry in Emerging Economies
Get PDFThis study aims to explore cross-cultural business strategies within the context of globalization, focusing on the challenges faced by companies entering emerging markets. The research seeks to identify key cultural factors—such as local values, consumer behavior, and business practices—that influence companies' market entry strategies and decision-making processes. A qualitative approach with a phenomenological design was employed to gain in-depth insights into the experiences of business executives, managers, and cultural consultants engaged in cross-cultural strategies within multinational companies. Using purposive sampling, participants included executives, international economic researchers, strategy consultants, and cross-cultural experts with direct experience in market entry strategies for emerging economies. Data were collected through semi-structured, in-depth interviews, and thematic analysis was applied to interpret the findings. The results reveal that companies able to adapt their products, marketing strategies, and operations to align with local cultural norms experience higher consumer engagement and market acceptance. The findings underscore the importance of cultural intelligence as a critical competency for international business success, as companies with strong cultural awareness are better positioned to navigate the complexities of diverse and rapidly evolving global markets
Tradition Bakar Batu: Binding Papuan Diaspora Identity in Urban Areas: A Case Study of Jakarta, Bogor, Depok, and Bekasi
Get PDFThe tradition Bakar Batu (stone burning) is a cultural ritual that has a deep meaning for the Papuan people, not only as a traditional way of cooking but also as a unifying medium and cultural identity guardian. This study aims to analyze how the tradition of bakar batu plays a role in maintaining the cultural identity of Papuan migrants in urban areas such as Jakarta, Bogor, Depok, and Bekasi, (Jabodebek), and examine the dynamics of the implementation of the tradition in the urban context. The research uses a qualitative approach with ethnographic methods, involving participatory observation and in-depth interviews with Papuan migrants. The results show that the tradition of stone burning functions as: (1) binding solidarity among communities in the diaspora, (2) a means of intergenerational transmission of cultural values, (3) a symbol of resistance to the erosion of cultural identity, and (4) a medium for negotiating identity in urban space. The adaptation of traditional implementation in the urban context reflects the cultural resilience of Papuan migrants in maintaining their cultural identity. This research contributes to the understanding of the role of tradition in maintaining social cohesion and cultural identity of urban communities
The Effect of Brand Authenticity on Brand Love, Brand Attitude, and Brand Trust in Uniqlo Product Consumers
Get PDFThis study investigates the impact of brand genuineness on brand fondness, brand discernment, and brand reliability among Uniqlo patrons. The research examines how brand genuineness influences these factors and whether brand discernment and reliability mediate this relationship. Additionally, it considers potential moderating variables such as demographics and purchase frequency. Utilizing a descriptive quantitative approach, data were collected through an online questionnaire from 224 respondents and analyzed using PLS-SEM. This method was chosen to provide a robust statistical examination of consumer perceptions and interactions with the brand. The findings reveal that brand genuineness significantly influences brand discernment, reliability, and fondness. Moreover, brand reliability demonstrates a stronger mediation effect on brand fondness compared to brand discernment. These results highlight the critical role of authenticity in consumer-brand relationships. This study contributes to marketing literature by reinforcing the importance of brand genuineness in building consumer trust and loyalty. It also offers practical insights for brand strategists aiming to enhance authenticity and foster deeper emotional connections with consumers. The findings underscore that brand genuineness is essential in cultivating consumer allegiance and confidence in the Uniqlo brand
The Influence of Influencers and Product Quality on Shopee Buying Interest Mediated by Consumer Trust
Get PDFThis study reveals seven key findings related to factors that influence consumer purchase intention on e-commerce platforms such as Shopee. Influencers have a significant influence on purchase intention, while product quality does not have a direct impact, but plays a role in building consumer trust. Consumer trust is proven to have a strong influence on purchase intention. Brand quality relationships and brand image mediate the influence of social media on purchase intention on Shopee. In addition, product quality contributes to increasing consumer trust, which then influences purchase intention. The results of the study confirm that consumer trust is a crucial element in determining purchase intention, with product quality as the main foundation in building this trust. To increase purchase intention on Shopee, sellers are advised to improve product quality, provide transparent product descriptions, and provide responsive customer service. Marketing strategies through influencers and social media can strengthen brand relationships and product image. Sellers also need to utilize e-commerce features such as product reviews and promotions to build consumer trust and attract purchase intention. These findings provide strategic guidance for sellers in optimizing sales performance on e-commerce platforms