Abstrak :  The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was 16 companies with purposive sampling method, with quantitative research types. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The dependent variable in this study is Transfer Pricing which is Proxied with RTP ( Related Party Transaction) . Independent variables used are Profitability, Tax, Bonus Mechanisms, Foreign Ownership , Debt Covenant and Intangible Assets . The analytical method used in this study is multiple regression analysis with SPSS 20. Based on the results of this study simultaneously Profitability, Taxes, Mechanisms of Bonuses, Foreign Ownership, Debt Covenants and Intangible Assets no significant effect on Transfer Pricing . Partially Only Intangible Assets that affect Transfer Pricing .  The conclusion of this study is that Profitability has no effect on Transfer Pricing, Tax has no effect on Transfer Pricing, Bonus Mechanism has no effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, Debt Covenant has no effect on Transfer Pricing and Intangible Assets Influence Transfer Pricing. Keywords: Transfer Pricing , profitability, Taxes, Bonus Mechanisms, Foreign Ownership, Debt Covenant , Intangible Assets

This study aims to develop HOT FIT Model; this model is very suitable for evaluating E-Learning, namely the distance learning method used during a pandemic. The HOT Fit model is used in technology and information-based systems, which are needed during this Pandemic. This study using method of three factors are related to the seven dimensions of information system success, namely Quality Systems, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefit. And the result of this research is the E-Learning system is used to support the learning process during the Covid-19 Pandemic. In the implementation of the e-learning system, efforts are made to improve the quality of education. E-Learning requires evaluation to measure the feasibility level, even the success of the E-Learning performance itself. An evaluation must be done because the evaluation will assess or measure the benefits obtained from its application. One evaluation model used in education and teaching is the HOT (Human, Organization, Technology) Fit evaluation model. This model involves three main factors, namely User, Organization, and technology, which are supported by the critical variables of the success of the information system consisting of System Quality, Information Quality, Service Quality, and System Use system), User Satisfaction (user satisfaction), and Net Benefit (system benefits). The research that has been done is testing how the Hot Fit model is implemented in higher education. In this case, the Hot Fit Model is natural to be implemented in Basic Education, considering that in the implementation of distance learning during the Pandemic, almost all teaching and learning activities will intersect with technology that will automatically.

This study analyzes the implementation of education management in senior high/vocational schools in North Sumatra. The research examined the relationship between the implementation of secondary education management and school efficiency as indicated by the marginal contribution of high/vocational high schools in North Sumatra. This study will prove whether there is an effect of implementing secondary education management on the marginal contribution of senior high/vocational schools in North Sumatra. The population in this study were all high school/vocational schools in North Sumatra. Sampling was carried out using Convenience Sampling with mapping sampling based on the number of regencies/cities in North Sumatra. This research is a combination of quantitative and qualitative research. The quantitative method tests the relationship between the variables arranged in the hypothesis using multiple regression analysis. Furthermore, the analysis results were discussed through a Focus Group Discussion with school principals and teachers to determine the formation of the most effective and efficient model in the Implementation of Secondary Education Management in Senior High/Vocational High Schools in North Sumatra. The descriptive qualitative analysis results prove that several implementations of educational standards have been going very well. The implementation of education that still faces several obstacles is the implementation of financing standards, procedures for meeting standards, implementation of standards for the number of educators and education personnel, implementation of quality standards for educators and education personnel, and implementation of standards for students' costs as measured by the fulfilment of students' essential equipment.

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Understanding of learning material, especially accounting material, has an impact on the achievement of students' learning outcomes. The research aims to look at the factors that influence the learning approach of Unimed accounting education students. This research was carried out in the FE UNIMED using questionnaires distributed to students of the Accounting Education Program batch of 2015 and 2016, amounting 60 and 68 students from each batch. The selection of batches is based on the type of curriculum applied to each batch, namely the Indonesian National Qualification Framework (abbreviated as KKNI) for 2016 and the non-KKNI for 2015. The approach used in this study was a qualitative approach, with the analysis used was descriptive statistical analysis on factors such as interest, motivation, learning style, anxiety, institutional, and learning strategies. The descriptive analysis shows that except for the interest indicating that non-KKNI students have a higher interest in applying a variety of learning approaches of Non-KKNI students than their KKNI peers, other factors are similar between students from two batches.  Keywords: Interest; Motivation; Learning Style; Anxiety; Institutional.