cover
Contact Name
Aggi Panigoro S.
Contact Email
lppm@unibi.ac.id
Phone
+628986687080
Journal Mail Official
jurnaleprofit@unibi.ac.id
Editorial Address
Jl. Soekarno Hatta, No. 643, Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Economics Professional in Action (E-Profit)
ISSN : 26861453     EISSN : 26861461     DOI : https://doi.org/10.37278/eprofit
Economics Professional in Action (E-Profit) is a peer-reviewed journal. E-Profits invites academics and researchers engaging in original research in the economics, management, and accounting fields to publish their scholarly works.
Articles 86 Documents
Lindung Nilai Kontrak Forward Untuk Mengurangi Risiko Eksposur Transaksi Agung Pramayuda; Siti Hawa Salsabila; Nisrina Nur Duriyah; Siti Jasmin Aulia Azzahra; Indarta Priyana
Economics Professional in Action (E-Profit) Vol 6 No 1 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i1.822

Abstract

Fluctuations in foreign exchange rates are one of the risks that must be faced by companies, especially multinational companies. Many companies use hedging methods when carrying out international trade transactions. The aim of this research is to analyze hedging activities using forward contracts carried out by PT. Unilever Indonesia Tbk, to reduce the risk of transaction exposure. The research method used is descriptive qualitative with secondary data sources. The research results show that one forward contract transaction in the first quarter of 2023 was carried out by PT. Unilever against the USD currency does not fulfill the hedging objective because the forward rate in the agreed contract is higher than the spot rate at the maturity of the contract.
Pengaruh Product, Price, Place, Promotion, dan Proccess terhadap Mahasiswa dalam Menentukan Pilihan Prodi Manajemen di FEB UNIBI Anang Bambang Pujianto; Aggi Panigoro; Muhamad Deni Johansyah
Economics Professional in Action (E-Profit) Vol 6 No 1 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i1.823

Abstract

This study identifies the influence and measures the influence of marketing mix on student decisions to choose management study programs. The sample selected is random sampling of 76 respondents using multiple linear regression analysis. Partial results of Product, Price, Place & Promotion have no influence on student decisions in determining the choice of management study programs it can from the t-count < t-table. Proccess has a positive influence on the student decision in choosing management study programs from the t-count > t-table. The simultaneous results of Product, Price, Place, Promotion & Process, simultaneously have a positive influence on student decisions in determining the choice of management study program from the f-count > f-table. Adjusted R2 value is 0.184 or 18.4$, it means the marketing mix component affects the component of student decisions in choosing management study programs is 18.4%, while the remaining 81.6% of other things have not been studied.
Tata Kelola Perkotaan dan Ketahanan Ekonomi di Indonesia: Suatu Tinjauan Kualitatif Susan Purnama; Fitriani Reyta; Bob Foster; Johnson Sinaga
Economics Professional in Action (E-Profit) Vol 6 No 1 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i1.831

Abstract

Urban communities face various challenges, one of which is strengthening economic resilience. The aim of this research is to reveal the relationship between economic resilience and good urban governance in Indonesia, especially the City of Bandung in the field of credit distribution policy. The findings in this research were conceptualized using qualitative descriptions. Based on the findings obtained, the implementation of good urban governance in the field of corporate credit programs is still not optimal and further development of policies and supervision of fund distribution officers, channeling institutions and recipients of financial support is still needed. The managerial implications for the Bandung city government are increasing credit distribution to the productive sector, especially the service sector, adding collateral before credit distribution, and increasing credit risk mitigation for young debtors, medium freeze debtors (Rp. 10 - 20 million/month), and debtors subject to interest rates. higher interest.
Analisis Deskriptif Brand Switching dan Purchase Intention Dampak Pemboikotan Merek Terkait dengan Peristiwa di Gaza Sabilla Saberina
Economics Professional in Action (E-Profit) Vol 6 No 1 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i1.840

Abstract

The background to the research was increased consumer concern for political and social issues, including support for a boycott of certain brands. The purpose of this study is to analyze the relationship between brand switching, purchase intent, and brand boycott related to the war in Gaza. The quantitative approach used in further research is also used in the genetic approach in this research using survey methods. The data is then collected and organized based on the observed experience of Israeli-related brands. Descriptive analysis is carried out to identify patterns of consumer behavior. The findings show that there is a tendency for consumers to switch to alternative brands that are not affiliated with Israel. Moreover, consumer purchasing intentions towards brands affiliated to Israel have decreased significantly. Implications of this study are the importance of understanding consumer behaviour in the context of political and social issues. The study also shows the potential impact of a boycott on certain brands. The study's main contribution was to provide insights into the relationship between Brand Switching, Purchase Intention, and boycott related political issues, as well as their implications for Israeli-affiliated brands.
Mengungkap Pengaruh Sales Promotion dan Shopping Lifestyle dalam Meningkatkan Pembelian Impulsif pada Platform E-Commerce Lazada Aprianti, Vika; Retnowati, Ayu Nike; Putra, Okta Eka
Economics Professional in Action (E-Profit) Vol 6 No 1 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i1.953

Abstract

Penelitian ini bertujuan untuk meninjau sustainable lifestyle dengan latar belakang paradigma pembangunanberkelanjutan. Secara spesifik penelitian ini bertujuan untukmengetahui apakah sustainable lifestyle tersebut mendukungterbentuknya responsible consumer, bagaimana sustainable lifestyle dapat dioperasionalkan, dan bagaimana perlakuanyang tepat terhadap responsible consumer di Indonesia. Penelitian ini menggunakan metode kausalitas denganpendekatan kuantitatif. Populasi yang menjadi sasaranpenelitian adalah konsumen green product secara umum di Indonesia dengan jumlah sampel sebanyak 238 responden. Teknik analisis yang digunakan dalam uji hipotesis adalahStructural Equation Model (SEM). Hasil penelitian secaraverifiktif ditemukan bahwa arah hubungan LOHAS denganConsumer Behavior adalah positif dengan total pengaruhsebesar 72,7%, dan arah hubungan Consumer Behavior dengan Responsible Consumer adalah positif dengan total pengaruh sebesar 82,2%. Secara parsial, hanya variabelspiritual health yang tidak berpengaruh signifikan terhadapperubahan consumer behavior. Kemudian, hasil perolehanperhitungan efek mediasi menunjukkan hanya variabelspiritual health tidak mampu dimediasi oleh consumer behavior. Sehingga, disimpulkan bahwa determinan LOHAS yang berpengaruh terhadap responsible consumer melaluivariabel consumer behavior adalah Physical Fitness, Mental Health, Emotional Health, Environmentalism, dan Social Consciousness.
Bitcoin Sebagai Alat Lindung Nilai Inflasi, Tidak Sebagai “Save Haven” Silalahi, Binsar; Waspada, Ikaputera
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.820

Abstract

Selama pandemi COVID-19 baru-baru ini, banyak kesamaan yang dimiliki oleh Bitcoin dan emas yang menimbulkan pertanyaan apakah Bitcoin dapat melindungi nilai inflasi atau menjadi safe haven seperti yang sering dilakukan oleh emas. Dengan mengestimasi model Vector Autoregression (VAR), peneliti memberikan bukti sistematis mengenai hubungan antara inflasi, ketidakpastian, dan harga Bitcoin dan emas. Bitcoin mengalami kenaikan akibat guncangan inflasi (atau perkiraan inflasi), mengonfirmasi sifat lindung nilai inflasi yang diklaim oleh para investor. Namun, tidak seperti emas, harga Bitcoin menurun sebagai respon terhadap guncangan ketidakpastian keuangan, menolak kualitas safe haven. Menariknya, harga Bitcoin tidak menurun setelah guncangan ketidakpastian kebijakan, sebagian konsisten dengan gagasan independensi Bitcoin dari otoritas pemerintah. Peneliti juga menemukan asimetri yang menarik dalam pendorong dinamika harga Bitcoin antara pasar bullish dan bearish. Temuan utama ini berlaku dengan atau tanpa adanya peristiwa pandemi COVID-19.
Company Listed on The Indonesian Stock Exchange: Factors That Influence Company Value Hetharia, Nathanael Bramantya Surya; Siahaan, Magda; Siahaan, Bonar Paul
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.899

Abstract

This research aims to identify the relationship between company size, leverage, managerial ownership, size of the board of directors, cash holding, return on assets, and company age, which influence the value of companies in the manufacturing industry listed on the Indonesian Stock Exchange. The sample for this research uses a purposive sampling method, which uses manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. This research data was analyzed using a multiple linear regression model. So, this research shows that leverage and return on assets influence company value. Meanwhile, company size, managerial ownership, board size, cash holding, and company age do not influence company value.
Environmental Social Governance : Pengaruhnya Terhadap Perpajakan dan Return Saham dengan Return on Capital Employed Sebagai Pemoderasi Lestari, Putri Gantine; Meila, Kaca Dian; Himmah, Elok Faiqoh
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.903

Abstract

Currently the world were facing a multidimensional crisis known as "Perfect Storm". The crisis being faced is not only Covid-19 which has had a significant impact on various sectors except the social, environmental and economic crises. The issue of climate change due to the effects of carbon use which is thought to originate from company activities is one of the contributors to pollution in various countries. Therefore, currently companies need to align company activities with concepts related to the environment, social and governance. Environmental, Social, Governance (ESG) is a company standard where every company activity must comply with ESG achievement indicators. Mining companies are companies whose operational activities are directly related to nature, so mining companies are expected to have good ESG. This research aims to examine the influence of ESG on Taxation and Stock Returns and whether Return on Capital Employed as an indicator of Economic Performance can moderate the influence of ESG on taxation and Stock Returns. The unit of analysis in this research is mining sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The data collection method in this research is using a purposive sampling method. Based on the research results, it was found that (1) ESG has a negative effect on taxation as proxied by ETR. (2) Retun On Capital Employed can moderate the influence of ESG on Taxation. (3) ESG has a positive effect on stock returns. (4) Return On Capital Employed can moderate the influence of ESG on Stock Returns.
Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange Callista, Vania Aurea; Siahaan, Magda; Nauli, Theonino David
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.909

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, capital intensity, institutional ownership, board of directors’ size, audit committee, and sales growth on tax avoidance. The population of this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The number of research samples collected using the purposive sampling method is 450 data. This research uses the multiple regression method to determine the effect of independent variables on dependent variables. The results of this research stated that the variables of profitability, leverage, firm size, and audit committee affect tax avoidance, while the variables of capital intensity, institutional ownership, board of directors’ size, and sales growth do not affect tax avoidance.
Perbaikan Sistem Manajemen Mutu pada PT Propan Raya Cabang Bandung Berdasarkan Standar ISO 9001:2015 Narendra, Dwiki; Sulungbudi, Brigita Meylianti
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.911

Abstract

Manajemen mutu merupakan salah satu pendekatan manajemen yang penting bagi organisasi agar bisa mencapai tujuannya dengan lebih baik, karena manajemen mutu tidak hanya terfokus pada mutu produk atas barang dan jasa, tapi juga metode dalam mencapainya yang menerapkan perbaikan berkelanjutan. PT Propan Raya yakni perusahaan yang bergerak di industri cat sejak tahun 1978, dengan potensi pasar yang tinggi, perusahaan kini memiliki 48 cabang di Indonesia serta mempunyai sertifikat ISO 9001:2015. Untuk menunjang manajemen mutu cabangnya, tahun 2021 diambil langkah strategis penerapan sistem manajemen mutu dan audit mutu tahunan. Penelitian diadakan untuk menggambarkan penerapan sistem manajemen mutu di salah satu bagian cabang dan memberikan saran perbaikan sistemnya berdasarkan standar ISO 9001:2015. Jenis penelitian yakni kualitatif dengan tujuan deskriptif dan evaluatif. Strategi penelitian yakni triangulasi dengan teknik wawancara dan studi dokumen. Data yang didapat ini dianalisis dengan pendekatan PDCA dan analisis akar penyebab. Hasil penelitian satu menunjukkan klausul empat (konteks organisasi) dan pada klausul lima (kepemimpinan) jadi klausul dengan nilai tertinggi dengan nilainya 92%, sedangkan persentase terendahnya di klausul sepuluh (perbaikan) dengan nilainya 70%. Hasil kedua dari analisis akar penyebab ini didapatkan faktor utama penyebab lima temuan audit mutu dengan kategori tidak sesuai dan solusi perbaikan sistem manajemen mutu agar tidak ada temuan audit berulang.