Intelektual : Jurnal Penelitian Dosen Akuntansi
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.
Articles
80 Documents
<![CDATA[Pengaruh Alokasi Pajak Antar Periode Konservatisme Akuntansi Pertumbuhan Laba Terhadap Kualitas Laba ]]>
<![CDATA[Putri, Dwi Angraeni]]>;
<![CDATA[Hasanah, Neneng]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.108
<![CDATA[Introduction/Main Objectives: To determine the effect of inter-period tax allocations, accounting conservatism, and profit growth on earnings quality. Background Problems: he phenomenon of the failure of financial reporting is used to fulfill the need for information on earnings quality in Indonesia. Novelty: Re-examining the quality of earnings which is the place to convey information about the quality of earnings for companies in Indonesia, especially banking sector companies listed on the IDX for 2017-2021. Research Methods: This research is quantitative in nature, and the data used is secondary data with the media in the form of financial statements of banking companies taken from www.idx.co.id and the population used in this study are banking companies listed on the IDX during the 2017 period -2021 data management using Eviews 9. Finding/Results: Inter-Period Tax Allocation, Accounting Conservatism and Profit Growth jointly or simultaneously affect Profit Quality in banking sub-sector banking companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. Conclusion: All parties in the company should monitor each other and mutually consider various actions or policies that could have an impact on the company.]]>
<![CDATA[Pengaruh Burnout dan Work Life Balance Terhadap Kepuasan Kerja Serta Implikasinya Terhadap Kinerja : Survey Pada Perawat RS Prasetya Bunda di Tasikmalaya ]]>
<![CDATA[Indrian, Elfa]]>;
<![CDATA[Mulyana, H. Deden]]>;
<![CDATA[Abdullah, Yusuf]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.122
<![CDATA[Introduction/Main Objectives: To determine and analyze burnout, work life balance, job satisfaction and performance. Background Problems: In tackling Covid 19, the optimal performance of nurses is needed to heal patients by increasing satisfaction and work life balance and reducing their burnout. Novelty: research abaout work life balance in hospitals is still rare. Research Methods: The sampling technique in this study used a census sampling. This study used PLS SEM analysis with SmartPLS 3 software program. Finding/Results: Burnout had a significant positive effect on job satisfaction, work life balance had a significant positive effect on job satisfaction. Burnout has no significant effect on performance, work life balance has no significant effect on performance and job satisfaction has a positive effect on performance. Burnout and work life balance affect performance through job satisfaction. Burnout and work life balance simultaneously have a significant effect on job satisfaction. Burnout, work life balance and job satisfaction simultaneously affect performance. Conclusion: Burnout is included in the quite good category, work life balance is in the quite good category, job satisfaction is included in the quite good category and performance is included in the good category.]]>
<![CDATA[Pengaruh Modal Kerja dan Biaya Operasional Terhadap Laba Bersih ]]>
<![CDATA[Purwanti]]>;
<![CDATA[Umdatun Rismasari, Apriliana]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.124
<![CDATA[Introduction/Main Objectives: To examine the effect of working capital and operating costs on net profit either partially or simultaneously. Background Problems: Management of the company's working capital so that it can work optimally to be able to generate maximum profits as well, as well as how the company can best manage operational costs effectively and efficiently to get maximum company profits. Novelty: Re-examining previous research, namely working capital variables and operational costs on working capital with different companies. Research Methods: Using a purposive sampling method on 16 companies with the highest working capital on the IDX. Finding/Results: Partially, working capital has a positive and significant effect on net income, while operational costs have no significant effect on net income, and simultaneously working capital and operational costs have a significant effect on net income. Conclusion: Operational costs cannot be used as a factor in making decisions related to increasing net profit even though these costs are closely related to the company's operational activities.]]>
<![CDATA[Pengaruh Kualitas Layanan BRIMO, Bauran Promosi dan Tingkat Persaingan Terhadap Kepuasan Nasabah : Survey Pada Nasabah Pengguna BRIMO BRI Kantor Cabang Tasikmalaya ]]>
<![CDATA[Alfanur Rosid, Andris]]>;
<![CDATA[Mulyana, Deden]]>;
<![CDATA[Komaludin, Ade]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.123
<![CDATA[Introduction/Main Objectives: To determine and analyze: the quality of BRIMO services, the promotion mix and the level of competition on customer satisfaction at BRI Tasikmalaya Branch Office either partially or simultanously. Background Problems: Banking competition in Indonesia is currently increasing, therefore BRI Kanca Tasikmalaya must be able to increase customer satisfaction by paying attention to the quality of BRIMO services, promotion mix and level of competition. Novelty: There is no research on the level of competition on satisfaction. Research Methods: This study uses path analysis with the help of the SPSS V.20 program. Finding/Results: BRIMO's service quality, promotion mix and level of competition had a positive and significant effect on customer satisfaction both partially and simultanously. Conclusion: BRIMO's service quality is in the very good category, the promotion mix is in the very good category, the level of competition is in the good category and customer satisfaction is in the very good category.]]>
<![CDATA[Accounting Performance and Sustainable Competitive Advantage in Indonesian Mining Companies ]]>
<![CDATA[Suswandoyo, M. Imam]]>;
<![CDATA[Sumaryo]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.132
<![CDATA[Introduction/Main Objectives: To investigate the accounting performance of Investment Opportunity Set, Company Size, Profitability and Debt to Equity Ratio to the Sustainable competitive advantage of Mining Companies in Indonesia for the 2018-2021 period. Background Problems: The phenomenon of sustainable competitive advantage in Indonesian mining companies has not been a priority in various corporate accountability strategies to stakeholders Novelty: Use of performance-based Sustainable competitive advantage variables in accounting with stakeholder theory and agency theory approaches. Research Methods: This study uses secondary data from Indonesian mining sector companies for the 2018-2021 period, using a purposive sampling method, and data analysis using SPSS version 25. Finding/Results: Accounting performance with Profitability and Debt to Equity Ratio has a significant positive effect on Sustainable Competitive Advantage, but the Investment Opportunity Set proxy has no effect on company size. Conclusion: Accounting performance can be used to measure sustainable competitive advantage. The implication is that management must pay attention to accounting performance in achieving sustainable competitive advantage.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Transformasional, Pengembangan Karir dan Budaya Organisasi Terhadap Kinerja Karyawan ]]>
<![CDATA[Noviherni]]>;
<![CDATA[Novianti, Dea]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.133
<![CDATA[Introduction/Main Objectives: To test whether there is an influence of transformational leadership style, career development, and organizational culture on employee performance. Background Problems: The performance of employees in the company is not achieving the targets that have been set so that it becomes and hinders the company's performance. Novelty: Re-testing the same variables by previous researchers, with different research locations. Research Methods: This research uses primary data by distributing questionnaires to 50 respondents in the marketing division taken using the non-probability sampling technique, namely the saturated sample, meaning that all populations are used as samples and data analysis using the SPSS version 25 program. Finding/Results: There is a significant influence in improving employee performance, namely by increasing the dominant organizational culture then by carrying out career development which is carried out continuously. Conclusion: Employee performance can be influenced by Transformational Leadership Style, Career Development and Organizational Culture with a value of 85.5% and 14.5% by other variables.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 ]]>
<![CDATA[Sukiranto]]>;
<![CDATA[Rays, Muh]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.134
<![CDATA[Introduction/Main Objectives: To find out how profitability, asset structure and sales growth affect the capital structure of mining companies listed on the Indonesia Stock Exchange in 2017-2020. Background Problems: The net profit of coal mining in 2019 has fallen drastically, some have even reached more than 100 percent. Novelty: Re-testing in different industries and different testing periods. Research Methods: Using secondary data from the Indonesia Stock Exchange with the sample selection method using purposive sampling, in order to obtain a sample of 30 mining companies listed on the Indonesia Stock Exchange in 2017-2020 Finding/Results: That profitability has a significant negative effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has no significant positive effect on capital structure. Conclusion: The capital structure policy first pays attention to the variables of profitability, asset structure and sales growth in order to be able to decide on the size of the appropriate capital structure so as to produce an optimal capital structure policy for the company.]]>
<![CDATA[Factors Affecting the Net Profit of Manufacturing Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Aprilia Sari, Petty]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.135
<![CDATA[Introduction/Main Objectives: To test whether there is an influence of transformational leadership style, career development, and organizational culture on employee performance. Background Problems: The pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to handling 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 on the same variable by previous researchers, with the data analyzed and different research locations. Research Methods: The analysis used is multiple regression analysis which is preceded by a classic assumption test consisting of a normality test, multicollinearity test, autocorrelation test & heteroscedasticity test. Hypothesis testing was carried out using the t test and F test, using 36 observation data and analysis tools using SPSS. Finding/Results: The regression results show that production costs partially have no significant effect on net income, promotion costs partially have a significant effect on net income, and sales volume has a significant effect on net income. Conclusion: To reduce production costs to a minimum and avoid wasting costs related to production costs to maintain or increase profits]]>
<![CDATA[Pengaruh Promosi dan Harga Terhadap Keputusan Pembelian Motor Honda Scoopy di Dealer Wahana Cisoka Kabupaten Tangerang ]]>
<![CDATA[Cahyono, Yoyok]]>;
<![CDATA[Suryani, Popong]]>;
<![CDATA[Januari Yanti, Ati]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.136
<![CDATA[Introduction/Main Objectives: To analyze and determine the influence of Promotion and Price capabilities on the decision to purchase a Honda Scoopy motorbike at a Cisoka vehicle dealer. Background Problems: Manufacturers are competing to create quality products and create new innovations in order to attract consumer interest and to be able to win a market competition based on consumers in choosing a product, especially motorcycles. Novelty: Re-testing on the same variables by previous researchers, with different research objects and subjects. Research Methods: The technique used in sampling in this study was purposive sampling. In this study, data analysis used SPSS version 23. Finding/Results: There is an influence of Promotion and Price on the decision to purchase a Honda Scoopy motorbike at the Cisoka vehicle dealer with a percentage of 77.6%. Conclusion: Policy making on purchasing decisions can be seen from competitive prices with competitors that must be considered and promotions through various media, both online and offline.]]>
<![CDATA[Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2018 ]]>
<![CDATA[Gusmiarni]]>;
<![CDATA[Delviana Manalu, Theresia]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.144
<![CDATA[Introduction/Main Objectives: To determine the effect of capital structure, profitability and company size on firm value in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange. Background Problems: The larger the company, the greater the funds needed for the company's operational activities with sources of funds coming from external parties which will affect the company's obligations with greater dependents. Novelty: Retesting on different industries, test periods and test equipment. Research Methods: The research sample consisted of 20 companies in various sectors of the manufacturing industry with the method used, namely purposive sampling, with an analysis tool, Eviews. Finding/Results: That capital structure has a negative and significant effect on firm value, profitability has a negative and significant effect on firm value, and firm size has a negative but not significant effect on firm value. Conclusion: In company policy, it is better to use own capital funds to finance the company's operational costs, not from debt.]]>
