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Intelektual : Jurnal Penelitian Dosen Akuntansi

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Published by Sekolah Tinggi Ilmu Ekonomi Putra Perdana Indonesia

ISSN : 2827802X EISSN : 29866715 DOI : 10.61635

Core Subject : Economy, Humanities, Education, Social, Engineering,

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting accounting, non-profit accounting, goverment accounting, etc . Publish two times in a year i.e. May, and December. JIN Invites researcher, academician, practitioners, and public to submit their critical writings and to contribute to the development of acounting sciences.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 80 Documents

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Pengaruh Persepsi, Motivasi, Minat dan Pengetahuan Mahasiswa Tentang Pajak terhadap Pilihan Berkarir Dibidang Perpajakan: (Studi Empiris STIE Putra Perdana Indonesia Tangerang) Aini, Nur; Goenawan, Yohanes August
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To determine the influence of students' perceptions, motivation, interests and knowledge about taxes on career choices in the field of taxation. Background Problems: Lack of student interest in the taxation sector where it is difficult to find experts in the field of taxation. Novelty: Re-examining variables that have existed in previous studies with different research locations. Research Methods: Type of quantitative research with data collection methods using the questionnaire method which is distributed online, sampling using the slovin formula with a population of 274 students and analysis tools using SPSS 25. Finding/Results: Partially variable perceptions, motivation, and student knowledge about taxes do not have a significant effect on career choices in the field of taxation and the interest variable has a significant effect on career choices in the field of taxation. Conclusion: Always deepen your knowledge of taxation by participating in a series of activities such as seminars, training or doing internships in the tax industry

Pengaruh Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggun Yuliana, Khrisna; Sulivyo, Lod; Maya Dewi, Faye
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To investigate the impact of company size, tax planning, and leverage on earnings management in property, real estate, and building construction companies listed on the IDX from 2017 to 2020. Background Problems: Violating Financial Accounting Standard 44 concerning Accounting for Real Estate Activities (PSAK 44) applies to companies engaged in real estate, even though real estate is not the company's main business. Novelty: Used to obtain secondary data for this research, which uses quantitative methods and financial reporting. Research Methods: Purposive sampling method with a total of 63 property, real estate, and building construction companies for 2017 to 2020, a sample of 21 companies with SPSS 25. Finding/Results: That company size and tax planning have a negative and significant effect on earnings management and Leverage has no effect on earnings management and the results (f-test) simultaneously have an effect on earnings management. Conclusion: Firm size has a negative impact, tax planning has a negative impact, financial leverage has no earnings management, and claims company size, tax planning, and financial leverage have an impact.

Short Term Return and Agency Cost Suharyanto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Pendahuluan/Tujuan: Untuk menguji pengaruh kinerja keuangan terhadap short term market return dan biaya agensi memoderasi pengaruh kinerja keuangan terhadap short term market return di negara berkembang, Indonesia. Latar Belakang Masalah: Apakah biaya keagenan memoderasi pengaruh positif kinerja keuangan terhadap short term market return. Kebaruan: Pada aspek Cost Agency salah satu kunci penting CG dan pintu masuk pengungkapan informasi perusahaan kepada pihak eksternal dengan pendekatan teori stakeholder. Metode Penelitian: Data dikumpulkan dari laporan keuangan perusahaan sektor pertambangan yang terdaftar di BEI periode 2016–2020. Kinerja perusahaan diukur dengan menggunakan data akuntansi. Biaya keagenan diukur dengan asset turnover ratio. Pengujian untuk aplikasi SPSS 25 dan metode purposive sampling digunakan untuk analisis data. Temuan/Hasil: Teori pemangku kepentingan dalam menjelaskan pengaruh profitablitas dan likuditas terhadap kinerja keuangan. Biaya keagenan memiliki pengaruh yang cukup besar terhadap short term market return dan biaya keagenan memoderasi profitablitas dan likuditas terhadap kinerja keuangan. Kesimpulan: Hasil ini adalah bukti kunci dari negara berkembang, Indonesia untuk mendukung argumen teori pemangku kepentingan. Hasilnya memberikan wawasan yang signifikan bagi para manajer di sektor pertambangan.

Kandungan Informasi Cum Date Right Issue dan Market Performance Sukiranto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examines the effect Cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Background Problems: Does gap effect cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Novelty: The Cum date right Issue aspect, one of the important keys to the information content with the stakeholder theory approach, has not been widely discussed on the Indonesia Stock Exchange with solid results Research Methods: Data was collected from published stock price from the Indonesia Stock Exchange. The study sample consists of several companies from mining sector listed on ISX over the period 2016–2020. market performance is measured using abnormal return and trading stock volume indicator with testing for SPSS 25 apliction and method purposive sampling is used for data analysis. Finding/Results: Stakeholders theory in explaining the effect cum date right issue on abnormal return and volume perdagangan saham. Conclusion: These results are key evidence from an emerging country, Indonesia to support the Stakeholders theory arguments. The results provide significant insights for managers at mining sectors.

The Effect of Liquidity, Leverage and Sales Growth on Financial Distress with Profitability as a Moderating Variable: Empirical Study of Textile and Garment Industry Sub-Sector Companies Sintia; Rays, Muh
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To identify and analyze the effect of the variables Liquidity, Leverage and Sales Growth on Financial Distress by adding a moderating variable, namely profitability in strengthening the relationship between variables. Background Problems: The Covid-19 pandemic has had an impact on reducing the amount of production for the garment industry utilization rate from 84.93% to 65.00%. Novelty: The addition of a moderating variable namely profitability in strengthening the relationship between the independent variables (Liquidity, Leverage and Sales Growth) to the dependent variable (Financial Distress). Research Methods: Purposive sampling method with a total of 16 companies in the textile and garment industry, using the modified Altman Z-score method with SPSS 25. Finding/Results: Profitability is able to weaken the effect of Liquidity and leverage on financial Distress, while Profitability cannot be a moderation (unable to weaken or strengthen) the effect of Sales Growth on financial distress. Conclusion: The prediction of financial difficulties that have an impact on bankruptcy is not entirely accurate in predicting bankruptcy, but the results of the analysis are still important to be used as an early warning of predictions of financial difficulties and as information for companies to prevent early on as well as evaluation material to improve financial performance

Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies Adnan Pratama, Ifanny; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To identify and analyze the effect of production costs, promotion costs and sales volume on the company's profits for pharmaceutical companies listed on the IDX. Background Problems: he pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to the handling of Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing the same variables in previous research, in the Covid-19 Case Research Methode. Research Methods: Data collection techniques with certain considerations using purposive sampling at 9 pharmaceutical companies, using SPSS 25 as a test tool. Finding/Results: Production costs partially have no significant effect on net income, promotion costs and sales volume have a significant effect on net income. Conclusion: There is a need to reduce production costs to a minimum in order to maintain profits and increase promotions and sales volume in pharmaceutical companies, especially during the Covid-19 pandemic.

Analisis Pengendalian Biaya Bahan Baku dengan Menggunakan Metode Economic Order Quantity (EOQ) Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To analyze raw material cost control at PT Indo Porcelain using the Economic Order Quantity (EOQ) method. Background Problems: Controlling the most appropriate raw material inventory so that production activities are not disrupted and funds invested in material inventory are not excessive. Novelty: Re-testing the EOQ method in different companies as well as the time of research. Research Methods: Using the EOQ method is used to determine the optimal number of orders and the frequency of ordering raw materials that must be made by a company to minimize inventory and ordering costs. Finding/Results: By implementing the EOQ method, the company is able to control raw material costs effectively. Conclusion: The EOQ method is effective in controlling raw material costs in companies where research is carried out in increasing the efficiency of procurement of raw materials and optimizing the use of resources.

Pengaruh Likuiditas, Struktur Aktiva, dan Kebijakan Deviden terhadap Struktur Modal Febriani Ayuningtyas, Ika; Purwanti
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To determine the effect of liquidity, asset structure, dividend policy on capital structure either partially or simultaneously. Background Problems: It is the company's management in determining how it should meet the funding requirements to achieve an optimal capital structure. Novelty: Re-testing the same variables in previous studies with different companies and years. Research Methods: Using secondary data that is quantitative in the form of financial reports from manufacturing companies listed on the Indonesia Stock Exchange, as well as samples taken of 19 companies. Finding/Results: Partially, liquidity and asset structure have a significant negative effect on capital structure, dividend policy has a significant positive effect on capital structure, and simultaneously can have a significant effect on the value of capital structure. Conclusion: Asset structure and dividend policy can be used as a consideration for managers in making decisions regarding the optimal use of capital structure.

Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Dividen Per Share Sebagai Variabel Moderating Merida; Aprilia Sari, Petty
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To test the effect of profitability and liquidity on stock prices with dividends per share as a moderating variable in manufacturing companies listed on the IDX. Background Problems: As a result of the COVID-19 pandemic, the Indonesian capital market is currently under pressure and many issuers have experienced a decline in their share prices. Novelty: Testing the profitability and liquidity of the stock price moderated by the dividend per share. Research Methods: Using a purposive sampling method on 10 companies with predetermined criteria. Finding/Results: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship. Conclusion: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship.

Analisis Sistem Pengendalian Intern, Siklus Pendapatan Untuk Keberlanjutan Perusahaan Merida; Anggun Yuliana, Khrisna; Pratama, Ardiansyah
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.107

Introduction/Main Objectives: To know and analyze the internal control system, Revenue Cycle for Company Sustainability, by Testing Internal Control System Variables, Income on Company Sustainability. Background Problems: The current development of globalization has caused business competition between companies to become increasingly stringent in achieving the principles of efficiency, effectiveness and economy. Novelty: Retesting variables at different companies with different methods. Research Methods: A sample of 34 respondents was taken, with the analytical tool used, namely SPSS. Finding/Results: This study shows that the Internal Control System variable has a positive and significant effect on Company Sustainability and the Revenue Cycle has no positive and insignificant effect on Company Sustainability. Conclusion: The internal control system and corporate cycle of the companies analyzed have very good corporate sustainability.

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Egi Andiyana

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egiandiyana.stieppi@gmail.com

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+6281320304824

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intelektualjournal@gmail.com

Editorial Address
Griya Harsa II, Jl. Citra Raya Utama Barat No.29, Sukamulya, Kec. Cikupa, Kabupaten Tangerang, Banten 15710

Location
Kota tangerang,

Banten

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Egi Andiyana

Contact Email egiandiyana.stieppi@gmail.com

Phone +6281320304824

Journal Mail Official intelektualjournal@gmail.com

Editorial Address Griya Harsa II, Jl. Citra Raya Utama Barat No.29, Sukamulya, Kec. Cikupa, Kabupaten Tangerang, Banten 15710

Location Kota tangerang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Egi Andiyana

Contact Email
egiandiyana.stieppi@gmail.com

Phone
+6281320304824

Journal Mail Official
intelektualjournal@gmail.com

Editorial Address
Griya Harsa II, Jl. Citra Raya Utama Barat No.29, Sukamulya, Kec. Cikupa, Kabupaten Tangerang, Banten 15710

Location
Kota tangerang,

Banten

INDONESIA