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INDONESIA
Jurnal Profita : Akuntansi dan Manajemen
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 28096975     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal PROFITA : Akuntansi dan Manajemen adalah jurnal yang diterbitkan oleh Asosiasi Dosen Akuntansi Indonesia wilayah Kepulauan Riau, jurnal ini menerbitkan artikel hasil penelitian dibidang Akuntansi dan Ilmu Manajemen. dengan Terbitan 3x Setahun. Jurnal ini menerbitkan studi penelitian yang menggunakan berbagai metode dan pendekatan kualitatif dan / atau kuantitatif dibidang akunatnsi dan manajemen. Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam ruang lingkup akuntansi dan manajemen yang terbit dua kali dalam setahun. Jurnal Profita; Akuntansi dan Manajemen merupakan media publikasi dan komunikasi karya ilmiah bagi dosen, akademisi, peneliti, praktisi dan mahasiswa yang menyangkut bidang Akuntansi dan Bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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Transfer Pricing: Faktor-Faktor yang Mempengaruhi pada Perusahaan Pertambangan di BEI Hendy Satria; Alamsyahbana, Muhammad Isa
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

This study aims to determine the factors that influence transfer pricing decisions in companies listed on the Indonesia Stock Exchange. The sample of this study was taken by purposive sampling by determining the criteria for mining companies listed on the Indonesia Stock Exchange during 2015-2018. Data analysis techniques used IBM SPSS version 24 software. The results of this study indicate that tax factors, Tunneling Incentive and Exchange Rate have a significant influence on the company's decision to carry out transfer pricing. In the determination coefficient test, it shows that tax, tunneling incentive, and exchange rate variables affect transfer pricing by 57.70%, while the remaining 43.3% is explained by other variables outside of the study.
Financial Distress : Analisis Kondisi Keuangan pada PT. Indosat Tbk Muhammad Isa Alamsyahbana; Hendy Satria; Novi Chandra Saputra; Fauzi
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

This study aims to determine whether PT Indosat experienced financial distress during the 2016-2019 period by taking into account various financial indicators. The research sample data uses financial statements during the research observation time. The data analysis model used the springate and zmijewski methods. The results of this study indicate that PT Indosat Tbk is experiencing financial distress in which the results are shown based on the results of calculations using the springate and zmijewski methods. As for the findings, the main cause is because the amount of debt owned is very large so it needs to be evaluated for the future. Penelitian ini bertujuan untuk mengetahui apakah PT Indosat mengalami financial distress selama priode 2016-2019 dengan memperhatikan berbagai indikator keuangannya. Adapun data sampel penelitian menggunakan laporan keuangan selama waktu pengamatan penelitian. Model analisis data menggunakan metode springate dan zmijewski. Adapun hasil penelitian ini menunjukkan bahwa PT Indosat Tbk mengalami financial distress yang mana hasilnya di tunjukkan berdasarkan hasil perhitungan dengan menggunakan metode metode springate dan zmijewski. Adapun temuan penyebab utamanya karena jumlah hutang yang dimiliki sangat besar sehingga perlu di evaluasi untuk masa mendatang.
The Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2019 Mira; Situmorang, Bornok
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Sektor Pertambangan yang Terdaftar di BEI tahun 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian secara parsial menunjukkan bahwa Konservatisme Akuntansi tidak berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Hasil penelitian secara simultan menunjukkan bahwa Konservatisme Akuntansi dan Ukuran Perusahaan secara bersama-sama berpengaruh signifikan terhadap Tax Avoidance.
Analisis Kualitas Produk Dan Promosi Terhadap Kepuasan Konsumen Produk Holland Bakery Purba, Tiurniari
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

The aim of this research is to determine the effect of product quality and promotion on customer satisfaction Holland Bakery Product. To determine the sample of researchers using the Slovin formula with the number of respondents 287, sampling technique using simple random sampling, for processing data this study uses SPSS 22. Product quality variables significantly influence the value of 0.038 <0.05 alpha and t count value of 2.085 > 1,968 t tables. Promotional variables significantly influence the value of 0,000 < 0.05 alpha and the value of t arithmetic 32.187 > 1.968 t table. Product quality and promotion simultaneously affect the f table value 639,339 > 2.64 with a significant value of 0,000 < 0.05.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Produk Nu Green Tea Di Kota Batam Nainggolan, Nora Pitri
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

This research aims to test and analyze the influence of product diversity, and product quality on purchasing decisions on NU Green Tea products in Batam City. Data collection is done by distributing questionnaires with a sample number of 140 respondents. The research data used is statistical data in the form of multiple regression analysis. Test results t show the value of product diversity with sig 0,002 <0,05 This means that product diversity has a significant influence on purchasing decisions. Test results t show the quality value of the product with sig 0.002 <0.05 This means that the quality of the product has a significant effect on purchasing decisions. While the test results F shows the value 125.663> 9.978 with sig 0,000 <0,05, so that simultaneously the variables of product diversity and product quality have a significant effect on purchasing decisions.
Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Loyalitas Pelanggan Dalam Pembayaran Rekening Air PT Adhya Tirta Batam Di Kota Batam Sitompul, Ivanali; Heryenzus
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : ADAI Kepri

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Abstract

The purpose of this study was to identify the effect of service quality and product quality on customer loyalty in water utility billing PT.Adhya Tirta Batam. Population in this research is customer of PT. Adhya Tirta Batam which amounted to 152 people with sample of 110 people using convenience sampling. Results of data processing shows the quality of service (X1), product quality (X2) partially affect customer loyalty PT. Adhya Tirta Batam. this is indicated by the F test produced with the value 35.099 is greater than the value 3.08, this data shows > next service quality and product quality have a very strong influence in influencing customer loyalty PT. Adhya Tirta Batam. Positive and significant impact on customer loyalty, this means the better the quality of service in a company, the higher the loyalty of these customers. Product quality has a significant positive effect on customer loyalty, this means the higher the quality of existing products in the company will be higher customer loyalty in the company. Partially quality of service and product quality have positive and significant influence to customer loyalty.
PENGARUH ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP MINAT BELI PADA APLIKASI SHOPEE (STUDI KASUS KOTA BANDAR LAMPUNG) Danit Anggi Muninggar Danit; Aulia Rahmadini; Vicky F Sanjaya
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

Tanggal masuk A significant decrease in website visits on Shopee e-commerce can be an indicator of the weakening buying interest of Shopee consumers. This is certainly a serious problem for an e-commerce company. So this study aims to find out that the current e-WoM will have an effect on increasing the buying interest of Bandar Lampung City residents on the Shopee application. The higher and more positive the review or e-WoM effort to attract attention in the Shopee application, the higher the consumer's buying interest. This type of research is quantitative research. This research was conducted in Bandar Lampung City and the population used were Shopee application users. The data collection technique is through a questionnaire with a sample of 68 people. Based on the results of calculations using the Smart PLS software version 3.0, the results show that there is a positive and significant influence between E-WoM on product buying interest on the Shopee application in Bandar Lampung City. That way, Shopee can improve marketing strategies through E-WoM so that visits to the Shopee application increase and are followed by increased consumer buying interest. Keyword: E-WoM, Buying Interest
GAYA KEPEMIMPINAN DAN PENGARUHNYA TERHADAP EFEKTIVITAS ORGANISASI Meli Chua; Ricky Junaidy; David Humala Sitorus
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

Jurnal ini membahas secara mendalam jenis-jenis kepemimpinan, pentingnya kepemimpinan, dan implikasinya di wilayah kita dalam lembaga dan organisasi pemerintah pada umumnya serta di wilayah Kurdistan Irak. Kepemimpinan tidak hanya terbatas pada posisi yang lebih tinggi dalam organisasi, tetapi pemimpin dapat ditemukan di mana saja dalam masyarakat, seperti di pemerintahan, kelompok aktivis kecil, organisasi, universitas, bisnis lokal, dan sebagainya. Kepemimpinan translasi, etis, dan spiritual lebih efektif daripada kepemimpinan transaksional dalam meningkatkan kinerja pegawai serta memulihkan kepercayaan publik terhadap pemerintah dan organisasi. Metode yang kami gunakan dalam penelitian ini adalah literature review. Tinjauan literatur adalah diskusi literature (jurnal, artikel dan buku) seputar topik tertentu. Tinjauan pustaka yang baik tidak hanya merangkum materi yang ada
PENGARUH KEBIJAKAN PEMERINTAH TERHADAP ANCAMAN PENGANGGURAN AKIBAT KENAIKAN INFLASI DI KOTA BANTEN PERIODE TRIWULAN II 2022 Badra Maitri; Cindy Hartono; Fion Jennifer; Jesslyn; Jumi Liana; Hery Haryanto
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

The increase in inflation in Banten Province poses a threat to unemployment and government policies are needed to overcome this. The purpose of this study was to determine the root of the problem of high inflation and the influence of threats on unemployment, how fast the development of inflation in Quarter II on unemployment in Banten Province. The analysis was carried out using secondary data and a quantitative method approach based on numbers and nominals. The high unemployment rate in the second Quarter of Banten Province was due to the strategic nature of the migrant population moving to find work in Banten Province.
IMPLEMENTASI AKUNTANSI PADA PONDOK PESANTREN YAYASAN AGUNG NUR MUHAMMAD Risqika Yunafiroh; Novi Tri Oktavia; Antri Arta
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

This istudy iaims ito iexamine ithe iextent iof ithe iapplication iof iaccounting ithat iapplies ito ithe iislamic iboarding ischool iof ithe iAgung iNur iMuhammad iFoundation iwith iapplicable iaccounting istandards. This iresearch iuses iqualitative iresearch imethods, iusing isecondary idata. Accounting ifor iislamic iboarding ischools iis ia iprocedure ifor ipreparing ifinancial istatements ito iproduce ifinancial iinformation iby iconsidering ithe icharacteristics iand iinternal iproperties iof iislamic iboarding ischools. The ifindings iin ithis istudy ireveal ithat ithe iaccounting icontained iin ithe iislamic iboarding ischool iof ithe iAgung iNur iMuhammad iFoundation ihas iapplied iaccounting ieven ithough iit iis inot icompletely iperfect. The ineed ito iimprove iaccounting ito icomply iwith iapplicable istandards iby ilearning iand iimproving ithe irecords ithat ihave ibeen iapplied ito ithe iislamic iboarding ischool iof ithe iAgung iNur iMuhammad iFoundation.

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