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All Journal Jurnal Kompetitif EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JRB-Jurnal Riset Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Abdimas Mandiri Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Peradaban Masyarakat (JPM) JIAR International Journal of Economics, Management and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Padriyansyah Padriyansyah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI Dimas Pratama Putra; Padriyansyah Padriyansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.285

Abstract

Penelitianwiniwbertujuan untuk mengetahui bagaimana profitabilitas dan biaya operasional dapat mempengaruhi PPh Badan pada perusahaan retail yang terdaftar di BEI. Metode kajian ini adalah kuantitatif deskriptif. Data diakumulasikan dengan menggunakan dokumentasi. Populasi dalam penelitian ini sebanyak 35 sedangkan Sampel dalam penelitian ini dipilih dengan menggunakan “purposive sampling” dengan kriteria yang ditetapkan oleh peneliti sebesar 20 perusahaan yang dipilih untuk dijadikan sampel selama 2 Tahun pada Perusahaan retail. Hasil penelitian Hipotesa pertama (H1) diterima, artinya dapat ditarik kesimpulan Profitabilitas, Biaya Operasional mempengaruhi variabel PPh Badan, Hipotesa kedua (H2) diterima, artinya Profitabilitas mempengaruhi variabel PPh Badan, dan Hipotesa ketiga (H3) diterima, sehingga Biaya Operasional mempengaruhi variabel PPh Badan pada Perusahaan Retail Yang Terdaftar Di BEI.
Analysis of Students' Perception in Choosing a Career as an Accountant Riza Syahputera; Padriyansyah Padriyansyah; Amanda Oktariyani
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.455

Abstract

The purpose of this study is to identify and analyze the most dominant career choices among students in the accounting field. The research subjects are graduates selected using purposive sampling with the following criteria: graduates from the Accounting Study Program, Faculty of Economics and Business, Tridinanti University in 2022 (having passed their thesis defense), graduates whose contact information could be traced, and graduates who completed the questionnaire in full. The findings reveal that the majority of accounting students at Tridinanti University prefer a career as corporate accountants due to greater job security, alignment with their interests and skills, and a better balance between work and personal life.
Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020) Padriyansyah Padriyansyah; Ryan Al Rachmat; Trie Sartika Pratiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.397

Abstract

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001
Co-Authors Amanda Oktariyani Arifin, Firmansyah Dessy Dwi Anggraini Dewi Kharisma Putri Dimas Pratama Putra Kalsum, Umi Koefrowi Koefrowi Muhammad Hidayat Pratiwi, Trie Sartika Rifani Akbar Sulbahri Rika Henda Safitri Riska Rianti Riza Syahputera Riza Syahputera Ryan Al Rachmat Sari, Melia Tri Sartika Pratiwi