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Avid Leonardo Sari
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Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Published by Universitas Jenderal Achmad Yani
ISSN : 18297188     EISSN : 28293398     DOI : https://doi.org/10.54783/portofolio
Core Subject : Economy,
Economics, Econometrics & Finance
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi adalah Jurnal Ilmiah yang bersifat akses terbuka , diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Jenderal Achmad Yani (FEB UNJANI). Terbit dua kali dalam setahun pada bulan Mei dan November dengan (P ISSN: 1829 - 7188). (E-ISSN : 2829-3398) . Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi berisi tulisan ilmiah yang diangkat dari hasil penelitian dan gagasan konseptual dalam bidang Ilmu Ekonomi dan Bisnis khususnya Manajemen dan Akuntansi dengan tujuan sebagai Media Pertukaran informasi karya ilmiah antara pengajar, mahasiswa, alumni, peneliti, dan masyarakat pada umumnya. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi dikelola dan diterbitkan dengan asistensi dan kerjasama dengan Lembaga Pendampingan & Konsultasi Publikasi Ilmiah GoAcademica CRP
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 80 Documents
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Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Manajemen Laba Terhadap Beban Pajak Penghasilan dengan Moderasi Kemampuan Manajerial Khairani, Nikmah; Nofianti, Leny
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.620

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, intensitas modal dan manajemen laba terhadap beban pajak penghasilan dengan kemampuan manajerial sebagai variabel moderasi pada perusahaan sektor industri pengolahan sub sektor industri kret, barang dari karet dan plastik yang terdaftar di BEI. Populasi dalam penelitian sebanyak 15 perusahaan dengan sampel penelitian sebanyak 11 yang di diperoleh dengan menggunakan teknik purposive sampling dengan periode penelitian 2019-2022. Analisis data penelitian ini menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan SmartPLS 3. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan intensitas modal berpengaruh dan signifikan terhadap beban pajak penghasilan. Sedangkan manajemen laba tidak berpengaruh terhadap beban pajak penghasilan. Hasil lain kemampuan manajerial tidak mampu memoderasi hubungan antara pertumbuhan penjualan, intensitas modal dan manajemen laba terhadap beban pajak penghasilan.
Analisis Pengaruh Orientasi Pasar dan Orientasi Kewirausahaan terhadap Kinerja UKM Batik di Kabupaten Cirebon Dhameria, Vita; Kusumah, Adie Irwan
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.668

Abstract

Abstract The performance of small and medium enterprises (SMEs) is globally considered an important driving force that drives economic growth in developed and developing countries. SMEs account for about 99 percent of all businesses, and they have been recognized globally as a major driver of competitiveness, job creation, and economic growth. The purpose of this study was to examine the extent to which market orientation and entrepreneurial orientation influence the performance of batik SMEs in Cirebon Regency. The sampling method used the Purposive Sampling method. The sample in this study was 120 batik SMEs. The analysis technique used the Structural Equation Model (SEM) in the AMOS 22 statistical package. The results of the hypothesis testing concluded that market orientation and entrepreneurial orientation had a positive and significant effect on competitive advantage. Market orientation and entrepreneurial orientation had a positive and significant effect on SME performance. By creating good market orientation and entrepreneurial orientation, competitive advantage can be improved. Market orientation has a positive but not significant effect on SME performance. Entrepreneurial orientation has a positive and significant effect on SME performance. Keywords: Market Orientation, Entrepreneurial Orientation, Competitive Advantage, SME Performance Abstrak Kinerja usaha kecil dan menengah (UKM) secara global dianggap sebagai kekuatan pendorong penting yang mendorong pertumbuhan ekonomi negara-negara maju dan berkembang. UKM mencakup sekitar 99 persen dari semua bisnis, dan mereka telah diakui secara global sebagai pendorong utama daya saing, penciptaan lapangan kerja, dan pertumbuhan ekonomi. Tujuan penelitian ini untuk menguji seberapa besar pengaruh orientasi pasar dan orientasi kewirausahaan terhadap kinerja UKM batik di kabupaten Cirebon. Metode pengambilan sampel dengan metode Purposive Sampling. Sampel dalam penelitian ini sebanyak 120 UKM batik. Teknik analisis menggunakan Structural Equation Model (SEM) pada paket statistik AMOS 22. Hasil dari pengujian hipotesis menyimpulkan bahwa orientasi pasar dan orientasi kewirausahaan berpengaruh positif dan signifikan terhadap keunggulan bersaing. Orientasi pasar dan orientasi kewirausahaan berpengaruh positif dan signifikan terhadap kinerja UKM. Dengan menciptkan orientasi pasar dan orientasi kewirausahaan yang baik maka keunggulan bersaing dapat ditingkatkan. Orientasi pasar berpengaruh positif tetapi tidak signifikan terhadap kinerja UKM. Orientasi kewirausahaan berpengaruh positif dan signifikan terhadap kinerja UKM. Kata Kunci: Orientasi Pasar, Orientasi Kewirausahaan, Keunggulan Bersaing, Kinerja UKM
Cryptocurrency dan Stabilitas Sistem Keuangan: Tinjauan Literatur Dampak, Peluang, dan Tantangan Regulasi Abdurohim, Abdurohim; Irfan, Mohamad
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.696

Abstract

Cryptocurrency has become a transformative element in modern financial systems, presenting significant opportunities and risks to systemic stability. Its rapid adoption, driven by blockchain technology, demonstrates potential for enhancing transparency and efficiency. However, challenges such as price volatility, regulatory gaps, and cybersecurity threats persist as critical concerns. This study addresses the dual role of cryptocurrency in fostering innovation while posing risks to global financial stability. Employing a systematic literature review, it analyzes academic articles from leading databases, including Scopus and Web of Science, focusing on recent studies (2018–2023) examining the security, regulation, and ethical dimensions of cryptocurrency and blockchain technology. Findings highlight cryptocurrency’s potential to improve financial inclusion and operational efficiency but underscore significant risks due to price instability and inadequate regulatory frameworks. Blockchain technology offers improved security and accountability; however, effective integration requires adaptive regulations and international cooperation. This study contributes by synthesizing insights into cryptocurrency’s systemic implications, bridging gaps in understanding the intersection of technology, regulation, and stability. It provides actionable recommendations for policymakers, financial institutions, and academics to develop balanced regulatory frameworks that support innovation while safeguarding consumer interests and financial stability. Holistic regulatory approaches, strengthened cybersecurity, and cross-sector collaboration are imperative for responsible cryptocurrency integration into global financial ecosystems.
Analisis Employer Branding dengan Pendekatan Perilaku Kelompok (Studi Kasus Pada Forum Osis Jawa Barat Gen 8) Sadiyah, Mima Halimatus
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.737

Abstract

The aim of this study is to determine the application of the employer branding model, identify the groups, determine the stage of group development, and determine the application of group property in the West Java OSIS Forum. This study is a descriptive study with a qualitative approach that focuses on existing phenomena that are then understood and analyzed in detail. This study is a descriptive study with a qualitative approach that focuses on existing phenomena that are then understood and analyzed in depth. This study describes an event that occurred in the West Java OSIS Forum environment with the research subjects being representatives of the group members.The sampling technique used is a snowball. The data source used in this study is primary data obtained through interviews and questionnaires conducted online. According to this study, the West Java OSIS Forum is considered a formal group that is currently in the performing stage, specifically in its eighth generation, which is currently in the adjourning stage.The West Java OSIS Forum has implemented a comprehensive employer branding model which has an impact on the increasing number of registrants each year and the quality of human resources, then similar student organizations can use the application of good group property as a reference when managing their groups.
Pengaruh Pembinaan Disiplin dan Motivasi Kerja Terhadap Kepuasan Kerja Pegawai Bank XYZ Cabang Cimahi Dwitiara Siregar, Adha Aulia; Mulyana, Aam Rachmat
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.749

Abstract

The increase in employee turnover at Bank XYZ Cimahi Branch in 2023 reaching 17,5% is a problem that must be studied. This research aimed to assess the effects of disciplinary coaching (X1) and work motivation (X2) on employee job satisfaction at Bank XYZ Cimahi Branch Office, both simultaneously and partially. The researcher used a quantitative methodology, including data gathering approaches including documentation, questionnaires, and interviews. Respondents in this study were 65 employees. Multiple linear regression analysis using the SPSS 27.0 software was the method of data analysis used. The findings of this study show that partially discipline coaching has a positive impact on employee job satisfaction at Bank XYZ Cimahi Branch Office, and work motivation has a positive effect on employee job satisfaction at Bank XYZ Cimahi Branch Office. Discipline coaching and work motivation simultaneously have an impact on employee job satisfaction at Bank XYZ Cimahi Branch Office which is included in the high/strong influence criteria. With the conclusion that the higher the discipline coaching and work motivation, the higher the employee job satisfaction at Bank XYZ Cimahi Branch Office.
Pengaruh Total Asset Turnover, Earning Per Share dan Debt to Asset Ratio Terhadap Harga Saham Perusahaan (Studi Kasus pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia periode 2019-2023) Risvila, Lia; Mulyandini, Vita Citra
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 2 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.751

Abstract

This research aims to examine the effect of financial ratios—Total Asset Turnover (TATO), Earnings per Share (EPS), and Debt to Asset Ratio (DAR)—on stock prices of companies in the healthcare sector listed on the Indonesia Stock Exchange (BEI) between 2019 and 2023. The healthcare sector, which has seen notable stock price fluctuations, especially during and after the COVID-19 pandemic, is the focus of this study. A quantitative approach using multiple regression analysis is employed to assess how these financial ratios influence stock prices. The sample includes 16 healthcare companies selected through purposive sampling, with data derived from their annual reports. The findings reveal that while TATO and DAR do not have a significant impact on stock prices, EPS plays a significant role in influencing stock prices. Additionally, a combined analysis of all three variables (TATO, EPS, and DAR) shows that they collectively have a significant effect on stock prices in the healthcare sector. These results offer valuable insights into the factors driving stock price changes and underscore the importance of EPS as a crucial indicator for investors in the healthcare industry.
Strategi Peningkatan Loyalitas Pelanggan Shopee di Kota Jambi: Evaluasi Harga, Promosi, dan Kepuasan Hassandi, Irfan; Effiyaldi, Effiyaldi; Pebriyanto, Feri; Hidayat, Teguh
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.768

Abstract

This study aims to find out how much influence price; promotion and satisfaction have on customer loyalty of e-commerce shopee in Jambi city. The method used in conducting the analysis is a quantitative approach. The object of this study is customers who have made transactions through e-commerce shopee in Jambi city. The number of samples to be used is 100 respondents. The results of the observation illustrate that price has a significant and positive impact on increasing customer loyalty with a significance value of 0.041. Promotion has a significant and positive impact on increasing customer loyalty with a significance value of 0.022. Satisfaction also has a significant and positive impact on increasing customer loyalty with a significance value of 0.000. In addition, price, promotion and customer satisfaction simultaneously have a significant and positive impact on increasing customer loyalty with a significance value of 0.000.
Company Size, Profitability, Leverage, and Institutional Ownership: Their Influence on Tax Avoidance with Financial Performance as a Moderating Variable in Indonesia's Construction Sector (2018-2022) Irwansyah, Irwansyah; Nursandhi, Budi; Novatiani, Ait
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.843

Abstract

The purpose of this study is to determine and analyze the influence of company size, profitability, leverage, and institutional ownership on tax avoidance, with financial performance as a moderating variable in construction industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research employs a quantitative approach, utilizing secondary data from annual reports of these companies. The study finds that firm size, profitability, and leverage significantly affect tax avoidance, while institutional ownership does not show a significant impact. Furthermore, financial performance is shown to moderate the relationship between these variables and tax avoidance. The findings contribute to the understanding of tax avoidance behaviors in the Indonesian construction sector and provide insights for regulators to improve tax compliance. The study underscores the importance of financial performance as a moderating variable and its role in tax planning strategies.
Studi fenomenologi kesadaran pajak penghasilan di kalangan pegawai PT Anatex Marselina, Serli; Arafat, Fauzi
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 2 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.857

Abstract

Penelitian ini bertujuan untuk menganalisis kesadaran pegawai PT Anatex dalam membayar pajak penghasilan. Pajak merupakan sumber pendapatan utama bagi pemerintah yang berperan penting dalam mendukung pembangunan dan pelayanan publik. Namun, rendahnya kesadaran masyarakat terhadap kewajiban pajak masih menjadi permasalahan yang signifikan, baik dalam skala lokal maupun nasional. Fenomena ini disebabkan oleh berbagai faktor, seperti kurangnya pemahaman akan pentingnya pajak, ketidakpercayaan terhadap pengelolaan dana pajak, serta rendahnya persepsi akan manfaat yang diperoleh masyarakat secara langsung. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis tingkat kesadaran wajib pajak serta faktor-faktor yang mempengaruhi kepatuhan mereka dalam membayar pajak. Hasil penelitian menunjukkan bahwa meskipun kesadaran wajib pajak cukup tinggi, tingkat pemahaman mereka terhadap regulasi perpajakan masih perlu ditingkatkan. Beberapa faktor, seperti persepsi negatif terhadap transparansi pengelolaan pajak, beban ekonomi, dan prosedur pajak yang rumit, menjadi kendala dalam meningkatkan kesadaran wajib pajak. Rekomendasi mencakup peningkatan edukasi perpajakan, pemberian insentif bagi wajib pajak yang patuh, serta penyederhanaan prosedur pembayaran pajak.
Pengaruh Kompetensi, Kesehatan, dan Manajemen Konflik Terhadap Keselamatan Terbang Air Crew di Skadron 13/Amur Balottama Yudha Sinaga, Oktapianus Hasudungan; Sembiring, Ferikawita Magdalena
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.858

Abstract

Keselamatan penerbangan adalah suatu kondisi di mana operasi penerbangan berlangsung dengan risiko yang sangat rendah terhadap keselamatan penumpang, awak, dan kargo. Keselamatan penerbangan merupakan aspek krusial dalam operasi penerbangan sipil maupun militer, sehingga memerlukan perhatian serius terhadap faktor-faktor yang dapat memengaruhinya. Skuadron 13/Amur Balottama Yudha, di bawah Pusat Penerbangan Angkatan Darat, memiliki tugas operasi militer di bidang penerbangan. Antara tahun 2014 hingga 2024, telah terjadi 14 jenis kecelakaan di Pusat Penerbangan Angkatan Darat yang mengakibatkan kerugian personel maupun material. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, kesehatan, dan manajemen konflik terhadap keselamatan penerbangan awak udara di Skuadron 13/Amur Balottama Yudha. Metode penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data melalui kuesioner, serta analisis data dilakukan menggunakan analisis regresi berganda dengan bantuan SPSS 29.0. Dari populasi penelitian sebanyak 103 personel air crew, sebanyak 82 personel dijadikan sampel sebagai responden. Hasil penelitian ini menunjukkan bahwa kompetensi dan kesehatan berpengaruh positif dan signifikan terhadap keselamatan penerbangan, sedangkan manajemen konflik tidak berpengaruh terhadap keselamatan penerbangan. Namun, secara simultan, kompetensi, kesehatan, dan manajemen konflik berpengaruh terhadap keselamatan penerbangan. Berdasarkan hasil penelitian dan pembahasan, dapat disimpulkan bahwa peningkatan kompetensi, kesehatan, dan manajemen konflik akan berdampak pada keselamatan penerbangan air crew di Skuadron 13/Amur Balottama Yudha.

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