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Contact Name
Heryenzus
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+6281363711800
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INDONESIA
Jurnal Profita : Akuntansi dan Manajemen
ISSN : -     EISSN : 28096975     DOI : -
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.
Articles 25 Documents
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. BANK TABUNGAN NEGARA (PERSERO) Tbk Lastri Sitanggang; Helprida Simamora
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

This research entitled “Sources and Allocation of Cash Analysis at PT. Bank Tabungan Negara (Persero) Tbk". The purpose of this study was to analyze the sources and allocation of cash and what factors influence changes in cash at PT. Bank Tabungan Negara (Persero) Tbk in period 2016 to 2019. Data used in this study are secondary data with documentation techniques obtained from the (Otoritas Jasa Keuangan) OJK website. Population of research is data from the company’s financial position repost and the sample of this research is the data from company’s financial position report for the period 2016-2019. The data analysis technique used is horizontal analysis. The results of this study indicate that the sources and allocation of cash for each period has a change which is an increase in cash for each other. there was a difference in each period of the sources and allocation of cash either increase. The main factors that effect the cah changes were Time deposits, Placements with Bank Indonesia and Kredits.
PENGARUH STRES KERJA TERHADAP KINERJA KARYAWAN PT BUANA TRANSPERINDO WAHANA INTERNASIONAL MELALUI GENDER SEBAGAI VARIABEL KONTROL Suali; Heryenzus
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

One of the factors that influence the success rate of a company is the employee’s performance. High employee performance contributes optimally to the company. To improve employee performance, a company must pay attention to job stress. Job stress can affect performance both positively and negatively. Gender equality in employee position placement also contributes to the performance performance itself. Socio-cultural constructions of the community have included a common view for each gender that assesses women's performances are not as good as performance of men in the world of work. This research intended to analysis the influence of work stress and gender on employee performance of PT. Buana Transperindo Wahana International. The method used in this study is the census method, with a sample of 94 men and 15 female samples. Primary data collection was done by questionnaire method. Result data of filling questionnaire processed by using Program SPSS 21. Analysis technique in this research use multiple linear regression analysis, F test and t test. The results showed that job stress partially significant effect on employee performance. Gender partially significant effect on employee performance. Work and gender stress simultaneously have a significant and positive effect on employee performance.
ERA REVOLUSI INDUSTRI 4.0 DALAM DUNIA DIGITAL TEKNOLOGI PENDIDIKAN PEMBELAJARAN Agus Defri Yando
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : ADAI Kepri

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Abstract

This study aims to describe education in the Industrial Revolution Era in dealing with accounting fraud. In Indonesia, readiness to face the challenges of education in the era of the industrial revolution 4.0 is to immediately improve the capabilities and skills of human resources through education by producing reliable operators and analysts in the field of education management as a driving force for the progress of information technology-based education in Indonesia in responding to the challenges of Industry 4.0 which continues to move rapidly. Education management policies in Indonesia currently encourage all levels of education, especially higher education, to take advantage of advances in digital technology and educational computing in the fourth industrial revolution era. Several solutions that can be implemented include, among others, the suitability of curriculum and policies in education, the readiness of human resources in utilizing ICT, optimizing the abilities of students, and developing the character of students, as well as the readiness of digital-based learning facilities and infrastructure.
PENGARUH KETIDAKPATUHAN WAJIB PAJAK TERHADAP DILAKUKANNYA PEMERIKSAAN DAN PENYITAAN ASET (STUDI KASUS KETIDAKPATUHAN WAJIB PAJAK DI MAGELANG) Nimas Ajeng Rahayuningsih; Lutfitriana Budiastuti
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : ADAI Kepri

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ketidakpatuhan wajib pajak terhadap pemeriksaan wajib pajak mengenai kewajiban perpajakannya serta dampak dari ketidakpatuhan yang dilakukannya. Penelitian ini juga dilakukan untuk mengetahui apakah pelaksanaan pemeriksaan perpajakan benar-benar sudah diterapkan serta apakah penindaktegasan benar-benar ditegakkan bagi pelanggaran. Peneliti tertarik untuk menguji permasalahan tersebut menggunakan objek studi wajib pajak orang pribadi yang cukup banyak melakukan ketidakpatuhan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan studi kepustakaan. Hasil penelitian menunjukkan dampak dari ketidakpatuhan wajib pajak dalam memenuhi kewajiban perpajakannya akan dilakukan pemeriksaan oleh badan yang berwajib selanjutnya dijatuhkan konsekuensi seperti penyitaan asset. Meskipun pemeriksaan yang dilakukan membutuhkan waktu tetapi tetap dilakukan untuk memberikan sanksi agar memberikan efek jera dan meningkatkan kesadaran wajib pajak akan kewajibannya dalam membayarkan pajak sesuai dengan ketentuan berlaku.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT BELI KONSUMEN PADA LAYANAN ONLINE TRAVELOKA Suali; Simanjuntak, Jackhon Pahala
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
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Abstract

Traveloka is the fastest, cheapest and most comprehensive airlineticket search site. The prices displayed on the Traveloka website havebeen processed from a network of official sources. The purpose of thisstudy was to determine the effect of brand image, price, and trust inconsumer buying interest in Traveloka Online services. The populationin this study are consumers who have used Traveloka Online services.The number of samples in this study were 100 respondents with asimple random sampling technique. The data analysis technique in thisstudy uses multiple linear regression analysis, classical assumptiontest, statistical test. The results of this study indicate that brand image,price, and trust simultaneously have a significant effect on buyinginterest in Traveloka Online services. Partially the brand image andprice do not significantly affect the interest in buying Traveloka Onlineservices and Trust partially significantly affects buying interest inTraveloka Online services. In implementing the marketing strategy, itfurther increases trust, given that consumer trust in traveloka has notbeen well embedded. This can be done for example by way of makingthe design more interesting, easy to understand, and responsible forevery problem
PENGARUH KONTEN INSTAGRAM TERHADAP PERILAKU FOLLOWERS Sholihul Abidin
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : ADAI Kepri

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Abstract

Salah satu jenis media baru yang hadir dan menjadi viral dikalangan penggunanya adalah media sosial. Salah satu media sosial yang dimaksud adalah Instagram dengan nama akun @semuatentangbatam. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh konten terhadap perilaku follower @semuatentangbatam. Jika iya, seberapa besar pengaruh konten informasi pencurian terhadap perilaku follower @semuatentangbatam. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah follower @semuatentangbatam yaitu 201.000 (Februari 2023). Teknik yang digunakan dalam pengambilan sampel pada penelitian ini adalah Probability Sampling yaitu Simple Random Sampling. Peneliti menyebarkan kuesioner kepada sampel populasi yaitu 399 responden @semuatentangbatam yang dihitung menggunakan rumus Slovin. Teknik analisis data menggunakan uji statistik deskriptif, uji asumsi klasik, regresi linier sederhana dan uji hipotesis. 3. Hasil uji koefisien nilai adjust R-squared sebesar 0,325838018 atau 32,6% sedangkan sisanya sebesar 67,4% dipengaruhi oleh variabel lain. 4. Hasil uji regresi linier sederhana dengan hasil persamaan regresi Y = 2,168 + 0,445 X1 mempunyai nilai positif, antara variabel isi (X) dan variabel perilaku (Y).
PENGARUH KEAMANAN, DISPLAY PRODUK, DAN NILAI PELANGGAN TERHADAP MINAT BELI PADA RAMAYANA DEPARTEMEN STORE Heryenzus; Jackhon Pahala Simanjuntak; Yopi; Agus Defri Yando
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : ADAI Kepri

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Abstract

This study aims to determine the effect of security, product display and customer value on purchase intention at Ramayana Department Store . Data was collected by distributing questionnaires via Google from. The research population is 100 customers at Ramayana Department Store. The technique used in this study is a non-probability sampling technique, namely purposive sampling technique. The data in this study were collected by questionnaire and analyzed using the SPSS version 25 program. The findings of the study were that security has a positive and partial effect on purchase intention with t count 3.261 > t table 1.98498 and a significance value of 0.000 t table 1.98498 and a significance value of 0.000 t table 1.98498 and a significance value of 0.000 f table of 2.47 and a significance value of 0.000 <0.05.
ANALYSING THE INFLUENCE OF WORK-LIFE BALANCE ON WORK ENGAGEMENT WITH A QUALITATIVE APPROACH PT KERETA API INDONESIA Imanina, Akinda Surya; Nanda Maulidya Rafiqana; Mila Hariani
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Volume 2 Nomor 3 2023
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Abstract

In the contemporary workplace, the concept of work-life balance has been identified as a significant factor influencing employee engagement. Work-life balance can be defined as a state in which an individual is able to manage their time and energy between work and personal life in a satisfactory manner. One company that would be well-advised to grasp this concept is PT Kereta Api Indonesia, which is engaged in railway transportation. It is well established that employees who have a satisfactory work-life balance are highly engaged. This is due to their capacity to manage their time and energy in a manner that is both efficacious and gratifying. Consequently, it is of paramount importance for this company to give due consideration to and implement the concept of work-life balance in order to enhance employee engagement and foster a more conducive working environment.
ANALISIS KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN PENGGUNA KARTU TELKOMSEL DI KOTA BATAM Yopi; Simanjuntak, Jackhon Pahala
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Volume 3 Nomor 1 2024
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Abstract

There is a fairly important problem in the Telkomsel company, namely experiencing a decline in customers, there are various causes of customer decline such as the form of service quality, and price. The purpose of this study is to see the influence of service quality and price both partially and simultaneously on customer satisfaction. The data source in this study is primary data, the data collection method uses google form, research data analysis uses the SPSS 26 assistance program. The tests carried out are classical assumption tests, multiple linear regression and hypothesis testing with t-tests and f-tests. The sampling method used in this study is the purposive sampling method with a total of 104 people. The results of the study partially show the conclusion that service quality affects the satisfaction of Telkomsel card users, and price affects the satisfaction of Telkomsel card users, simultaneously Service quality, and price affect the satisfaction of Telkomsel card users.
PENGARUH EKUITAS MEREK TERHADAP PERILAKU KONSUMEN DALAM MELAKUKAN KEPUTUSAN PEMBELIAN PADA SMARTPHONE MEREK IPHONE DI KOTA BATAM Simanjuntak, Jackhon Pahala; Heryenzus, Heryenzus; Yopi
Jurnal PROFITA : Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Volume 3 Nomor 1 2024
Publisher : ADAI Kepri

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Abstract

The purpose of this study was to determine the effect of brand equity on consumer behavior in making purchasing decisions on iPhone brand smartphones in Batam City. This study was conducted using quantitative techniques. The research sample used 100 respondents to consumers in Batam City, especially those who have used iPhone smartphones using the lemeshow formula. The questionnaire was used as a data collection technique. Based on the results of multiple linear regression, brand image (X1) has an influence. After the data was collected, the researchers tested the data using SmartPLS 3.0 software. PLS functions to confirm the accuracy of a theory and build relationships between variables that do not have a theory or proportion. This study proves that there is a significant positive relationship between the variables Brand Equity on Consumer Behavior, Brand Equity on Purchasing Decisions and Consumer Behavior on Purchasing Decisions on iPhone brand smartphones in Batam City.

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