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<![CDATA[Analisis Penerapan Intellectual Capital Terhadap Penerapan Rasio Return On Aset Kinerja Keuangan ]]>
<![CDATA[Annisa Nadiyah Rahmani]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i01.241
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Penelitian ini ingin mengetahui dampak intellectual capital akan dirasakan di tahun yang sama, leg+1 atau leg+2. Intellectual capital diukur menggunakan rumus Pulic, nilai perusahaan diukur menggunakan rumus Tobin’s q dan kinerja keuangan diukur menggunakan rasio ROA.Penelitian ini menggunakan 114 sampel perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2017. Analisis data menggunakan model path analysis dengan bantuan program SPSS 25 untuk menganalisis pengaruh mediasi. Hasil penelitian menunjukkan bahwa : intellectual capital berpengaruh positif terhadap kinerja keuangan.]]>
<![CDATA[Analisis Faktor Profitabilitas, Likuiditas, dan Rasio Aktivitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Eko Purwanto]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i01.242
<![CDATA[Penelitian ini bermaksud untuk menguji dampak dari rasio profitabilitas, likuiditas, dan rasio aktivitas terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah lima puluh perusahaan yang memiliki kapitalisasi pasar terbesar di Bursa Efek Indonesia. Perusahaan sebagai sampel diambil dari populasi dengan menggunakan stratified random sampling. Pemilihan indikator menggunakan analisis faktordigunakan untuk mencerminkan proksi terbaik dari masing-masing variabel. Setelah itu, model regresi digunakan sebagai metode analisis data. Studi ini menyimpulkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan, sedangkan rasio aktivitas berpengaruh negatif terhadap nilai perusahaan.]]>
<![CDATA[Analisis Penerapan Akuntansi Manajemen terhadap Pengambilan Keputusan Pabrik Perakitan Mobil di Jakarta ]]>
<![CDATA[Azwani Aulia]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i01.243
<![CDATA[Profesi akuntan di Indonesia berkembang semakin pesat ke arah yang lebih baik dan hal ini merupakan suatu hal yang sangat menggembirakan semua pihak, karena dengan terbentuknya suatu profesi yang seperti itu akan membawa manfaat yang terasa signifikan bagi pembangunan ekonomi nasional dan hal ini dapat mendorong kepada iklim perekonomian yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi manajemen terhadap pengambilan keputusan di salah satu pabrik perakitan mobil cabang Jakarta. Dalam penelitian ini, kita menggunakan “Pengambilan Keputusan” sebagai variabel dependen, dan “Akuntansi Manajemen” sebagai variabel independennya. Penelitian ini menggunakan studi populasi atau studi sensus. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh pegawai pada pabrik perakitan mobil cabang Jakarta. Hasil penelitian secara parsial menunjukkan bahwa penerapan akuntansi manajemen pada pabrik perakitan mobil di Jakarta berpengaruh secara signifikan terhadap pengambilan keputusan.]]>
<![CDATA[Peran Komunikasi Pemasaran Menuju Peningkatan Hunian Hotel Syariah Di Kota Bandung ]]>
<![CDATA[Erwien Erwien]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i01.244
<![CDATA[Tingkat niat kunjungan di resort hotel syariah di Indonesia telah meningkat dari 2017 hingga 2018. Dari data kementerian pariwisata Indonesia, tingkat hunian hotel 10 bulan terakhir di Indonesia telah meningkat secara signifikan dibandingkan dengan tahun 2017, tetapi di Barat Wilayah Jawa terdapat fenomena fluktuasi hunian kamar hotel, terutama pada tipe Syariah, hal ini terkait dengan minimnya pengetahuan konsumen Syariah. Penelitian ini menguji secara kuantitatif apakah komunikasi pemasaran terpadu dapat memengaruhi niat berkunjung di Sharia Hotel, menggunakan metode partial least square untuk menganalisis data, survei dengan kuesioner pada 100 konsumen hotel Syariah di Kota Bandung. Hasil penelitian menunjukkan bahwa komunikasi pemasaran terintegrasi dapat meningkatkan hunian Hotel Syariah di Kota Bandung, dampaknya signifikan.]]>
<![CDATA[Analisis Kualitas Pelayanan Kantin GKU Universitas Telkom Terhadap Kepuasan Mahasiswa Universitas Telkom ]]>
<![CDATA[Zaki Chandra Negara]]>;
<![CDATA[Maya Ariyanti]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.304
<![CDATA[Telkom University is one of the private universities in the city of Bandung, which has canteens from various faculties and one canteen located in the Public Lecture Building (GKU) called the GKU canteen which has more adequate facilities. As the only official food provider in the campus environment, a canteen certainly has to pay attention to the quality of its services which can affect student satisfaction. Quality of service that is in accordance with consumer expectations will produce satisfied consumers. Satisfaction felt by consumers is when the expectations of consumers is equal to the perceived service quality. The research data were analyzed using the ServQual method and Importance Performance Analysis or commonly abbreviated as IPA Matrix with analysis techniques using instrument tests (validity and reliability). Data sources from this study were 102 respondents who were Telkom University students. The results of the study based on the importance level of the TERRA indicator on performance amounted to 85.71% which showed that the service quality of Telkom University GKU canteen was quite good but still did not meet the expectations of consumers.]]>
<![CDATA[Perspektif Multinasionality dan Kepemilikan Institusional Terhadap Thin Capitalization Perusahaan Asing ]]>
<![CDATA[Elok Faiqoh Himmah]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.305
<![CDATA[This study aims to analyze the thin capitalization that is applied in multinational companies for the effectiveness and efficiency of corporate financing. This study uses independent variables namely multinational and managerial ownership. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2017-2019. This study takes a sample from multinational companies that are non-financial institutions. This study uses multiple linear regression analysis as a statistical method. The independent variables used in this study are multinational and managerial ownership, then the dependent variable is thin capitalization.]]>
<![CDATA[Pengaruh Pengendalian Internal dan Audit Internal Terhadap Good Corporate Governance (Studi Pada BUMN yang Berkantor Pusat di Bandung) ]]>
<![CDATA[Anike Putri]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.306
<![CDATA[The research aims to examine the effect of internal control and internal audit towards good corporate governance. This research was conducted in state-owned companies headquartered in Bandung. The method used in this research is quantitative descriptive method. The data used are primary and secondary data. Primary data sourced from the result of questionnaire responses, while for secondary data sourced from the company's annual report. The data analysis model used is path analysis. Based on the result of statistical test, it concludes that internal control and internal audit both simultaneously and partially has a significant effect towards good corporate governance in state-owned companies headquartered in Bandung.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Penghindaran Pajak dengan Transaksi Hubungan Istimewa Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2018) ]]>
<![CDATA[Kaca Dian Meila]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.307
<![CDATA[This objective of this research is to examine empirically the infuence of firm size and managerial ownership of tax avoidance through related party transaction as intervening variable. The Object of this research is firm size, managerial ownership, tax avoidance and related party transaction. Population of this research is mining companies which are registered in Indonesia Stock Exchange (BEI) Period 2010-2018. The sample of the population consist of 322mining companies. Data technique analysis used in this research is panel data regression with sobel test. Based on statistical test and hypothesis test in the level of significance α = 0,05 can be proved that in partially firm size and managerial ownership has a positive significant effect of related party transaction, related party transaction has a positive significant effect of tax avoidance, firm size has a negative effect significant, managerial ownership has a negative effect and not significant effect of tax avoidance, related party transcation can be moderate leverage and managerial ownership of tax avoidance.]]>
<![CDATA[Membangun Rasa Kecintaan Generasi Milenial Kota Bandung kepada Makanan Minuman Tradisional Sunda ]]>
<![CDATA[Dikdik Purwadisastra]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.308
<![CDATA[This study aims to determine the extent of Sundanese traditional food products to be the first choice for millennial generation, this research method is descriptive with a qualitative approach with 15 respondents with characteristics of respondents aged between 17-38 years, various professions. The results of the study obtained the majority of respondents around 66.7% know the traditional Sundanese products but it is unfortunate that the millennial generation Sundanese rarely consume traditional Sundanese food where there are about 40% rarely consume Sundanese traditional food even 26.7% of respondents answered never, the authors draw conclusions need the existence of product and service innovations to increase the sense of love of the Bandung City millennial community towards Sundanese traditional food / drinks.]]>
<![CDATA[Analisis Service Quality dan Store Layout terhadap Customer Satisfaction pada Borma Cabang Permata Cimahi ]]>
<![CDATA[Elan Rusnendar]]>;
<![CDATA[R. Abu Sofyan]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i2.309
<![CDATA[This study aims to determine the effect of service quality and store layout on customer satisfaction in the Borma Permata Cimahi. The population used in this study was the visitors of Borma Permata Cimahi. The sampling technique used purposive sampling method with a total sample of 100 people. Data collection techniques using questionnaires that have been tested for validity and reliability. Data analysis techniques used to answer hypotheses using t test and f test and multiple determination test. The results of the study show that: (1) In the partial test t obtained for service quality is 2,962 greater than t table of 1,98, so it can be concluded that service quality has an effect on customer satisfaction. (2) The result of partial store layout test obtained t count of 2,975 greater than the value of t table of 1,98, so that it can be concluded that store layout has an effect on customer satisfaction in the Borma Permata Cimahi. (3) In simultaneous testing (f test) obtained F value calculated at 15,428 the value is greater than the value of F table of 3,09 so that it can be concluded, that service quality and store layouts simultaneously influence customer satisfaction in the Borma Permata Cimahi]]>
