Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
Aprilia Sari, Petty
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies Adnan Pratama, Ifanny; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.804 KB) | DOI: 10.61635/jin.v1i2.103

Abstract

Introduction/Main Objectives: To identify and analyze the effect of production costs, promotion costs and sales volume on the company's profits for pharmaceutical companies listed on the IDX. Background Problems: he pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to the handling of Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing the same variables in previous research, in the Covid-19 Case Research Methode. Research Methods: Data collection techniques with certain considerations using purposive sampling at 9 pharmaceutical companies, using SPSS 25 as a test tool. Finding/Results: Production costs partially have no significant effect on net income, promotion costs and sales volume have a significant effect on net income. Conclusion: There is a need to reduce production costs to a minimum in order to maintain profits and increase promotions and sales volume in pharmaceutical companies, especially during the Covid-19 pandemic.
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Dividen Per Share Sebagai Variabel Moderating Merida; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.557 KB) | DOI: 10.61635/jin.v1i2.106

Abstract

Introduction/Main Objectives: To test the effect of profitability and liquidity on stock prices with dividends per share as a moderating variable in manufacturing companies listed on the IDX. Background Problems: As a result of the COVID-19 pandemic, the Indonesian capital market is currently under pressure and many issuers have experienced a decline in their share prices. Novelty: Testing the profitability and liquidity of the stock price moderated by the dividend per share. Research Methods: Using a purposive sampling method on 10 companies with predetermined criteria. Finding/Results: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship. Conclusion: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship.
Factors Affecting the Net Profit of Manufacturing Companies Listed on The Indonesia Stock Exchange Hidayat, Imam; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.135

Abstract

Introduction/Main Objectives: To test whether there is an influence of transformational leadership style, career development, and organizational culture on employee performance. Background Problems: The pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to handling Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing on the same variable by previous researchers, with the data analyzed and different research locations. Research Methods: The analysis used is multiple regression analysis which is preceded by a classic assumption test consisting of a normality test, multicollinearity test, autocorrelation test & heteroscedasticity test. Hypothesis testing was carried out using the t test and F test, using 36 observation data and analysis tools using SPSS. Finding/Results: The regression results show that production costs partially have no significant effect on net income, promotion costs partially have a significant effect on net income, and sales volume has a significant effect on net income. Conclusion: To reduce production costs to a minimum and avoid wasting costs related to production costs to maintain or increase profits
Company Value in the 2018-2021 Period in Manufacturing Companies: Influencing Variable Factors Hidayat, Imam; Aprilia Sari, Petty; Suhariyanto; Sukiranto
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.158

Abstract

Introduction/Main Objectives: To determine the effect of liquidity and solvency on company value with profitability as an intervening variable. Background Problem: In maintaining the continuity of the business and to increase the value of the company which is a reflection of public trust in a company for the results that have been achieved after going through the activity process for several years. Novelty: Conducting research with different data and different sectors on company value with profitability as an intervening variable. Research Method: There were 28 companies sampled in this research which were taken based on purposive sampling. These variables can be seen from the company's financial reports published on the Indonesia Stock Exchange for 4 years, namely from 2018 to 2021 and processed and analyzed using SPSS 23 software. Findings/Results: That partially liquidity has a significant positive effect on profitability, solvency has an effect insignificant negative effect on profitability, liquidity and solvency have an insignificant negative effect on company value, profitability has a positive effect on company value, partial profitability is able to mediate liquidity on company value. Conclusion: In consumer sector companies, when making investments, it is best to pay attention to the company value or financial reports as considerations when making decisions
Elemen Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik: Moderasi Financial Reward Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.181

Abstract

Introduction/Main Objectives: To determine the factors that influence the interest of accounting students at STIE Putra Perdana Indonesia in choosing a career as a public accountant by testing several variables that influence it. Background Problems: Accounting students at STIE PPI consider that a person works not only to meet economic needs, but there are other reasons that underlie why someone works. Novelty: Retesting the same variables by previous researchers by adding moderating variables. Research Methods: This study uses a quantitative descriptive method, using primary data conducted by distributing questionnaires. The subjects of this study were accounting students of the 2019 intake. Findings/Results: Job market considerations have a significant effect on accounting students' interest in choosing a career as a public accountant. Professional training and professional recognition do not have a significant effect on accounting students' interest in choosing a career as a public accountant. Financial rewards are unable to moderate the influence of job market considerations, professional training and professional recognition on accounting students' interest in choosing a career as a public accountant. Conclusion: Can provide an overview of the profession as an accountant, both public accountants and non-public accountants. So that students have an overview of the profession they will choose.
Co-Authors Ifanny Adnan Pratama Imam Hidayat Merida Suhariyanto Sukiranto, Sukiranto