Profita : Komunikasi Ilmiah dan Perpajakan
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Articles
174 Documents
<![CDATA[PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT ]]>
<![CDATA[Abd. Rohman Taufiq]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.01.005
<![CDATA[Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of the SOP is to create commitments regarding hospital work units to realize good governance. SOP are not internal and external, because SOPs are used to measure the performance of public organizations relating to program accuracy and time. In addition, SOP is used to assess the performance of public organizations in the form of responsiveness, responsibility, and accountability of hospital performance. The results of the study show that not all hospital work units have an SOP, because each unit of the public service unit of the hospital has an SOP as a reference in acting, so that the performance accountability of hospital agencies can be evaluated and measured.]]>
<![CDATA[PENGARUH SIKAP PROFESIONALISME, PENGALAMAN, DAN KECERDASAN INTELEKTUAL TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS ]]>
<![CDATA[Marsyaf Marsyaf]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i1.2897
<![CDATA[This study aims to analyze the influence of professionalism attitude, experience, and intellectual intelligence on the consideration of the level of materiality both simultaneously and persially. Independent variables used in this study is the attitude of professionalism, experience and intellectual acumen. While the dependent variable in this study is the consideration of the level of materiality.This study used survey method, collected at 9 Public Accounting Firm in South Jakarta area. Data were collected by spreading the questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 returned and 71 questionnaires that can be analyzed. Data processing was done by using validity test, reliability, classical assumption test and multiple linear regression test with Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2007. The results of this study indicate that the attitude of professionalism partially affect the consideration of materiality, experience does not affect the materialial level of materiality, and intellectual intelligence does not affect the level of materiality.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba ]]>
<![CDATA[Siti Dewi Kusmiyati]]>;
<![CDATA[Mohamad Zulman Hakim]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13.01.005
<![CDATA[The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing. The population in this study includes all manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling method. Based on established criteria, 19 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is logistic regression analysis. The results showed that partially, the size of the company that was proxied by size had a significant negative effect on income smoothing, profitability which was proxied by return on assets (ROA) and net profit margin did not have a negative effect on income smoothing, cash holding had a significant positive effect on income smoothing, While the debt to equity ratio does not have a positive effect on income smoothing.]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 ]]>
<![CDATA[Rita Aprilliani]]>;
<![CDATA[Aloysius H.]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v10i3.2836
<![CDATA[This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis.]]>
<![CDATA[EVALUASI ARUS KAS TERHADAP AKTIVITAS PERDAGANGAN PERUSAHAAN EFEK ]]>
<![CDATA[Siska P. Yudowati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/journal profita.v9i3.2884
<![CDATA[Investors will open the Client Fund Account at securities firms that have a good performance. The company's performance can be judged a good effect on the company's operational effects described through financial reports, especially reports good operating cash flow. Cash flows from operating activities are derived primarily from the principal revenue-producing activities of the entity. If the securities company has a good performance it will have an impact on the number of investors who entrust the company's services so that the volume of these securities buy and sell securities increased. Samples were securities companies listed on the Indonesia Stock Exchange that have degan using purposive sampling method. Criteria sample in this study is a securities company entered into 15 highest trading volume for 5 years from 2010 s.d 2014 as many as seven companies. The results of the study explained that the company's performance is measured by the effect of the efficiency and adequacy of simultaneously operating cash flow does not affect the company's stock trading volume effect. Both the efficiency and adequacy of the operating cash flow of each partial no effect on the company's stock trading volume effect. They can only explain the trading volume amounted to 3.4548%.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Elok Kurniawati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.004
<![CDATA[Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.]]>
<![CDATA[The effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017 ]]>
<![CDATA[Cindy Cindy]]>;
<![CDATA[Karlina Chandra]]>;
<![CDATA[Nuraini Nuraini]]>;
<![CDATA[Winda Winda]]>;
<![CDATA[Ronald Hasudungan Rajagukguk]]>;
<![CDATA[Antonius KAP Simbolon]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.03.005
<![CDATA[The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.]]>
<![CDATA[BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT) ]]>
<![CDATA[Mariyam Chairunisa]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.012
<![CDATA[This study aims to examine impact of Management Control System on organizational performance mediated by innovativeness. Contingency and Levers of Control theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.]]>
<![CDATA[IDENTIFIKASI FAKTOR YANG MEMPENGARUHI KINERJA UMKM ]]>
<![CDATA[Mona Permatasari Mokodompit]]>;
<![CDATA[Syarifuddin Syarifuddin]]>;
<![CDATA[Sutiana Mutia]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.02.005
<![CDATA[This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) of the industrial sector in the Manokwari Regency. Research data is obtained by giving questionnaires and interviews with 34 MSMEs owners of the industrial sector in the Manokwari Regency. The data was then analyzed using a multiple linear regression analysis tools. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs.]]>
<![CDATA[PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember) ]]>
<![CDATA[Ningrum Suryadinata]]>;
<![CDATA[Akhmad Toha]]>;
<![CDATA[Aryo Prakoso]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.02.003
<![CDATA[This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Types of data used are quantitative and qualitative data. Quantitative data is a company credit report. Qualitative data in the form of data relating to the state of the company in the form of and supporting factors in the environment that is not in the form of figures in the form of general overview of the company and types of products sold, data collected by observation, interview, documentation, and triangulation, then analyzed by data reduction, display data, and conclusion drawing / verification and describe credit report and interview result. The results showed that the role of internal control system as the controlling of credit management performance applied by PT. FIFGROUP Jember Branch Office is still less than optimal in suppressing the number of bad loans. The first is the element of the control environment, which is contained in the management indicators are more concerned with the environmental factors of the office. Factors that cause bad loans in this element exist in two factors, the first is the internal factors and external factors. Both factors are causing an increase in the trend of problematic accounts receivable on DANASTRA, SPEKTRA and FIFASTRA products in 2016 and 2017. Other deficiencies, there is in the element of control activities that is less optimal in checking the data history of prospective borrowers and checking process on debtors DANASTRA on business development]]>
