The long history of cooperatives that existed in the pre-independence era required cooperatives to always make formulas in the form of standard rules that were systematically compiled by the government and other authorities so that cooperatives could continue to play a role in building the nation's economy which has been reflected in the identity of cooperatives. Cooperative identity is reflected in three approaches, namely the essentialist approach, the institutional approach and the nominalist approach. The identity of a cooperative is actually a complex conceptual arrangement so that if the identity of a cooperative is properly implemented, a true cooperative will run according to its main corridor, namely the welfare of its members and society. Governance systems or devices known as Good Corporate Governance according to The Organization Cooperation and Development (OCD) consist of principles and characteristics that can be used as a whole (universal) consisting of culture, environmental differences and systems of laws and regulations and values -values that exist and apply in a country. Based on several studies, the researchers concluded that this crisis occurred due to a failure in implementing good corporate governance. However, there is one solution in alleviating the economic crisis, in which there is a role for the people to help each other and work together in creating a sovereign economy. which complement each other. This cannot be separated because the identity of cooperatives has become a characteristic of cooperatives from the times when ideas about cooperatives have developed and spread throughout the world. Keywords: Identity, Cooperative, Good Corporate Governance
The purpose of this study was to determine whether the Nurul Hidayah Kepahyang Islamic Boarding School had implemented financial recording and reporting based on the Accounting guidelines of Islamic Boarding Schools. The research method used in this study is a qualitative research method. The data used in this study are primary and secondary data with data collection in the form of observations, interviews and documentation. The data analysis method used is data reduction, data presentation and conclusions from the preparation of financial statements for the last three years. Based on the analysis that has been carried out, the Nurul Hidayah Islamic Boarding School has implemented Islamic Boarding School Accounting Guidelines, although technically it is still assisted by external parties. However, in operational activities up to the process of preparing financial reports, Islamic boarding schools have not used Islamic banks considering that Islamic boarding schools are Islamic-based educational institutions.
Accounting still seems to be growing more widely until now. One thing which is disputed is the Human Resource Accounting. Human Resources Accounting (HRA) was born because some experts feel that the human resources is an asset to the company and not a burden as in conventional accounting. Human resources is an enforcer for the company which has the most important role for a company. Because of human resources, the company will be able to get high profits, the operation go smoothly, and can get other corporate goals. Therefore, human resources ought to be used as a corporate asset so companies need to implement Human Resources Accounting.
The purpose of this study was to determine the effect of foreign ownership on transfer prices for pharmaceutical companies in the Indonesian stock market. When a foreign individual or entity owns the majority of a company, they are referred to as foreign shareholders. Instead, Transfer pricing refers to pricing practices that are mutually agreed upon between related parties. There is a special relationship between taxpayers when one taxpayer owns at least 25 percent of another taxpayer and exercises control over that taxpayer, or when two or more taxpayers have the same direct or indirect mandate. This study uses a quantitative approach. 7 sample companies were selected from 10 populations by purposive sampling technique and this study was based on secondary data. Using SPSS 26 and linear regression models for analysis. The results of the study state that foreign ownership has a positive effect on transfer prices
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