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INDONESIA
Jurnal Profiet
Published by STIE Perbankan Indonesia
ISSN : 23561084     EISSN : 2621752X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Marketing STIE Perbankan Indonesia menerbitkan artikel-artikel di bidang manajemen, seperti keuangan, pemasaran, sumber daya manusia, sistem informasi manajemen, kewirausahaan dan studi terkait lainnya. Para editor menerima artikel paling lambat sebulan sebelum jadwal terbit . Penulis bertanggung jawab atas isi artikel yang diterbitkan dalam jurnal ini. Jurnal diterbitkan dua kali dalam satu tahun, yaitu pada bulan Juni dan Desember.
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Articles 43 Documents
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PERAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DAN AKUNTABILITAS KEUANGAN Dewi, Nur Fitri
Jurnal Profiet Vol 5 No 1 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

This research aims to examine the influence of government accounting standards and internal control systems on the quality of local government financial report information and their impact on financial accountability. The data collection method used was a questionnaire distributed to 50 samples of the Depok City Regional Financial Agency. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that government accounting standards and internal control systems have a positive effect on local government financial reports. Government accounting standards and internal control systems also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability. Keywords: Government Accounting Standards, Internal Control Systems, Quality of Financial Report Information, Accountability
ANALISIS PRAKTEK INCOME SMOOTHING PADA PERUSAHAAN PENYEDIA JASA TELEKOMUNIKASI DI INDONESIA Cholid, Mohammad Ilham; Putra, Mochamad Rohiki Santoso; Febrianti, Sagita; Fadila, Husnul
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

Research on income smoothing analysis and the factors that influence it in companies providing telecommunications services which are based on conflicts of interest are explained by agency theory and the existence of opportunistic actions is explained by positive accounting theory. The variables used in this research are profitability which is calculated by Return on Assets, cash holding which is calculated by the ratio of cash and cash equivalents to total assets, and financial leverage which is calculated by the Debt to Equity ratio. The aim of this research is to analyze the influence of these variables on the role of profit. This research uses quantitative descriptive methods. The data used is secondary data in the form of financial reports of telecommunications service provider companies obtained from the Indonesia Stock Exchange for the 2019-2023 period. Three hypotheses were formulated and tested using Logistic Regression Analysis. The research results show that profitability has a significant effect on income smoothing. However, holding capital and financial leverage do not have a significant effect on income smoothing. Keywords: Income Smoothing, Profitability, Cash Holding, Financial Leverage
Pengaruh Ukuran Perusahaan, Leverage, dan Net Profit Margin (NPM) terhadap Perataan Laba (Income Smoothing) pada Perusahaan Keuangan yang Terdaftar di BEI Alexandra, Vinniex Veronica
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

The research was conducted to determine the effect of firm size, financial leverage, and the Net Profit Margin (NPM) on the practice of income smoothing in financial companies listed on the Indonesia Stock Exchange (IDX). The sample in this study were financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2007-2010. Data were collected through purposive sampling. The analysis is carried out using multiple linear regression and t-tests, with the first test of classical assumptions. Through multiple linear regression analysis, it is known that the variable Net Profit Margin (NPM) has a significant influence on the practice of income smoothing. This is indicated by the regression relationship between the dependent variable with several independent variables and a significance value smaller than 0.05. While the firm size variable and financial leverage has no effect on the practice of income smoothing because it has a significance value greater than 0.05. Keywords: firm size, financial leverage, Net Profit Margin (NPM), income smoothing
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCREN Sholihati, Muthiatus; Satyawan, Made Dudy
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

The purpose of this study was to determine the effect of financial distress, company size and good corporate governance on going concern audit opinion. The population of this study is the non-cyclical consumer sector, more precisely the food and beverage subsector because the sector weakened when the co-19 pandemic occurred so that there is a possibility of changes regarding companies that are given an audit opinion by the auditor regarding business continuity. The number of companies sampled was 45 companies based on certain criteria. Based on the purposive sampling method, the number of samples in this study was 135 samples. This study uses logistic regression analysis as a hypothesis test. The results showed that financial distress has a positive effect on going concern audit opinion, while company size and good corporate governance have a negative effect on going concern audit opinion. Keywords: Financial Distress, Company Size, Good Corporate Governance and Going concern Audit Opinion
PENGARUH INTENSITAS MODAL, LEVERAGE, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Dewi, Sartika; Illahi, Ilham
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

The aim of this research is to find out how factors including capital intensity, leverage, and foreign ownership affected the decision to implement transfer pricing by the company. For the years 2018–2022, the data came from the financial reports of the Kompas100 index businesses traded on the Indonesia Stock Exchange. This data is considered secondary. This study employs an associative quantitative approach. With the use of purposive sampling, 66 out of 100 companies were able to be included in the final sample for this study. Methods for analyzing data and assessing hypotheses often make use of tests for multiple linear regression, hypothesis testing, classical assumptions, and descriptive statistics. So that SPSS 25.0 software can be used to examine the data. This study found that transfer pricing is positively affected by capital intensity, positively affected by foreign ownership, and positively affected by leverage. From 2018 to 2022, transfer pricing in the kompas100 index companies listed on the Indonesia Stock Exchange was impacted by capital intensity, leverage, and foreign ownership all at once. Keywords: Transfer Pricing, Capital Intensity, Leverage, Foreign Ownership
Pengaruh Produksi dan Harga Gambir terhadap Perekonomian Masyarakat Nagari Rawang Lampanjang Kecamatan Sutera Kabupaten Pesisir Selatan Harahap, Romi Rianto; Anrizal, Sri Yulia; Rahman, Lisa Fitriani; Anjasmara, Wing
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study discusses the influence of gambir production and price on the economy of the people of Nagari Rawang Lampanjang. The results of the study indicate that gambir production has a significant influence on the economy, as evidenced by the t-count value which is greater than the t-table and a low significance value. In addition, the price of gambir also has a significant influence on the economy, as indicated by the t-count value which is greater than the t-table and a low significance value. Simultaneously, gambir production and price have a significant influence on the economy, as indicated by the results of the f-test. Therefore, increasing production and stabilizing the price of gambir can have a positive impact on the economy of the people of Nagari Rawang Lampanjang. Keywords: Price, Production, Economy
Pembentukan Portofolio Saham Optimal dengan Model Single Index pada Saham Bank Buku 4 yang Terdaftar di BEI Tahun 2024 Ruzi, Fahrul
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study was conducted to determine which bank book 4 stocks would be selected for the formation of a portfolio. The formation of this portfolio uses a single index model. This single index model was developed by William Sharpe and is a simplification of the Markowitz model that was previously developed by Markowitz. The results of this study provide information that the selected bank book 4 stocks are PNBN and NISP stocks with a portion of PNBN stocks of 85.9% and NISP stocks of 14.1%. The portfolio formed has an expected return of 3.7% with a portfolio risk of 7.18%. Keywords: Single Index Model, Portfolio, Return, Risk, Book Bank 4.
Pengaruh Hasil Investasi, Ukuran Perusahaan, dan Hasil Underwriting terhadap Laba Perusahaan Asuransi Syariah Endi Septika, Anggie Eka; Mariana, Mariana
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This research aims to analyze the influence of investment returns, company size, and underwriting results on profits in sharia insurance companies in Indonesia for the period 2018 - 2022. This research uses a quantitative approach with secondary data analysis taken from the annual financial reports of sharia insurance companies registered in Financial Services Authority (OJK). The analytical method used is multiple linear regression to test the influence of independent variables on sharia insurance company profits as the dependent variable. The research results show that investment returns and company size have an influence on the profits of sharia insurance companies, while underwriting results do not show any influence on profits of sharia insurance companies in the period studied. Keywords: Company Profit, Investment Results, Company Size, Underwriting Results, Sharia Insurance.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Financial Distress Handayani, Damia Fitri; Wuryani, Eni
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study aims to investigate and analyze the impact of profitability, leverage, liquidity, and managerial ownership on financial distress in banking companies listed on the Indonesia Stock Exchange. The secondary data used in this study comes from 47 banking companies that have consistently been listed during the 2020-2023 period and passed the purposive sampling test. The analysis technique employed is multiple linear regression using SPSS software. The results show that the variables of profitability, liquidity, and managerial ownership have a positive impact on financial distress, while leverage does not show a significant effect. These findings indicate that careful risk management and the implementation of good corporate governance are crucial to prevent potential financial problems in the banking sector, particularly in maintaining financial stability and the long-term sustainability of companies. Keywords: Financial Distress, Profitability, Leverage, Liquidity, Managerial Ownership
Audit Pemasaran Dan Analisis Penerapan CRM dalam Industri E-commerce Guna Menilai Efektivitas Fungsi Penjualan pada CV. Adiarko Digital Team Nisa, Lita Khoirun; Fauziyah, Fauziyah; Suprapto, Fitria Magdalena
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study aims to analyze the implementation of marketing audits and the application of Customer Relationship Management (CRM) in improving the effectiveness of the sales function at CV. Adiarko Digital Team, an e-commerce company focused on marketing clothing and household products. The research method used is descriptive qualitative, with data collection techniques including observation, documentation, and the distribution of questionnaires to company employees. Data analysis was carried out by applying marketing audit procedures and calculating the levels of CRM implementation and sales effectiveness. The results show that the marketing audit scored 74% (fairly effective), CRM implementation reached 72% (fairly effective), and sales effectiveness was measured at 81% (effective). These findings indicate a positive relationship between marketing strategy, customer relationship management, and the achievement of the company’s sales targets. Keyword: Marketing Audit, Customer Relationship Management (CRM), The Effectiveness Of The Sales Function

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