cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. lamongan,
Jawa timur
INDONESIA
PROFIT
Published by Universitas Islam Darul Ulum
ISSN : 2085076X     EISSN : -     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 14 No 2 (2023): Juli" : 5 Documents clear
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Dwi Yuliana Rohmawati; A.Manaf Dientri
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies.The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables.While the variable of accounting conservatism as the dependent variable.The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism.Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada UD. Cipta Karya Abadi Lamongan) Nikita Nitri Pratiwi; Novi Darmayanti
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In achieving good corporate performance, the business environment needs to establish a division that focuses on monitoring with the aim of adding value so as to improve company operations. This research was conducted to determine the effect of operational audit and internal control on company performance. This research was conducted at UD. Cipta Karya Abadi in Lamongan Regency. The sample was taken based on the Nonprobability Sampling technique, the number of respondents in this study was 38 employees. Data were collected by distributing questionnaires directly to each employee, the method used was multiple linear regression analysis. The results of this study indicate that the operational audit and internal control simultaneously have a positive and significant effect on the company's performance, the operational audit partially has a positive and significant effect on the company's performance, while the internal control partially has no significant effect on the company's performance.
PENGARUH AKUNTABILITAS, KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Pada OPD Kabupaten Lamongan) Cindy Oktaviyanti; Ana Fitriyatul Bilgies; have zulkarnaen
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of accountability, clarity of budget targets, and budgetary participation on managerial performance in local government agencies in Lamongan Regency. The population in this study were all OPD offices of Lamongan Regency, totaling 21 departments. The sampling technique in this study used purposive sampling method. Data collection techniques in this research by distributing questionnaires to respondents. The questionnaires distributed were 105 questionnaires with a return rate of 89 questionnaires or 84% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 22 program. Based on the results of the study, it was concluded that Accountability had a positive effect on Managerial Performance in Lamongan Regency agencies, Clarity of Budget Targets had a positive effect on Managerial Performance in Lamongan Regency agencies, Budgetary Participation had an effect on Positive on Managerial Performance in Lamongan Regency Institutions. Accountability, Clarity of Budget Targets and Budgetary Participation simultaneously affect Managerial Performance in Lamongan Regency agencies.
PENGARUH PROMOSI, HARGA DAN KUALITAS PELAYANAN TERHADAP MINAT BELI KONSUMEN DI BAKSO TERMINAL 1974 LAREN LAMONGAN Nurul Ain; Nawari Nawari
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the effect of promotion, price and service quality on consumer buying interest at Bakso Terminal 1974 Laren Lamongan by using quantitative methods of primary data. The results show that promotion has an effect on consumer buying interest with tcount = 2.873 > ttable = 1.988, price has no effect on consumer buying interest with tcount = 1.916 < ttable = 1.988 and service quality affects consumer buying interest tcount = 7,413 > ttable = 1.988. Simultaneous F-test shows that promotion, price and service quality affect consumer buying interest with Fcount = 453.767 > Ftable = 2.70 with a coefficient of determination of 93.4%.
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP TERHADAP PENINGKATAN LABA PERUSAHAAN PADA PT. PUTRA MEKAR JAYA Ali Muhajir
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the application of depreciation methods at PT. Putra Mekar Jaya is in accordance with the assumptions of Financial Accounting Standards and the impact of various methods of depreciating fixed assets on company profits. The research method is qualitative and historical research. The results of this study are the application of a straight line method to the office and building inventory. Butfor vehicles it is not appropriate and should be changed by the declining balance method. Then the depreciation method used has an impact on company profits. So that we can know the profit reported at PT. Putra Mekar Jaya by using the straight-line method higher than the declining balance method and the methodfor the number ofyears.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 15 No 2 (2024): Juli Vol 15 No 1 (2024): Januari Vol 14 No 2 (2023): Juli Vol 14 No 1 (2023): Januari Vol 13 No 2 (2022): Juli Vol 13 No 1 (2022): Januari Vol 9 No 2 (2018): Juli Vol 9 No 1 (2018): Januari