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INDONESIA
Intelektual : Jurnal Penelitian Dosen Akuntansi
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 Profitabilitas Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening: (Studi Kasus Pada Perusahaan Yang Terdaftar Pada IDX 30) Supandi, Ahmad; Goenawan, Yohanes August
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.145

Abstract

Introduction/Main Objectives: To determine the influence between Profitability, Company Value and Capital Structure in IDX30 Registered Companies for the 2018-2021 Period. Background Problems: The phenomenal growth of Price Book Value in the research locus shows that the data varies every year, this has a correlation with the increase in the company's net profit. Novelty: Retesting the same variables by previous researchers, because there are still research differences between one study and another. Research Methods: This research uses a descriptive quantitative approach using secondary data on fifteen (15) companies and the analysis used is path analysis. Finding/Results: From the research results, ROE does not have a significant effect on DER. The results of this study show that DER has no significant effect on PBV. The research results show that the direct influence value is greater than the indirect influence value. Conclusion: Companies can pay attention to factors that can influence increasing company value. If the company value increases, it is hoped that investors will be more interested in investing their funds and ultimately the welfare of shareholders can increase.
Effect of Liquidity, Leverage, Company Size, Audit Committee on Financial Distress Wahyudi, Ickhsanto; Mahroji; Hanifah
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.147

Abstract

Introduction/Objectives: This paper discusses the effect of liquidity, leverage, company size, and audit committee on financial distress in the hospitality, restaurant and tourism sectors. This research is important to understand the factors that influence a company's potential financial distress.  Background to the Problem: Does liquidity, leverage, company size, and audit committee contribute to financial distress? Novelty: Previous research on this topic in the hospitality, restaurant and tourism sectors in Indonesia has been limited.  Research Method: This study uses multiple linear regression analysis with a sample of 90 financial statement data from 18 companies for the 2016-2020 period selected by purposive sampling techniques. Findings/Results: Simultaneously, all four independent variables had a significant effect on financial distress. Partially, only liquidity, leverage and company size have a significant effect. Conclusion: Liquidity, leverage, and company size are important factors influencing potential financial distress in the sector. The implication is that companies need to manage these three factors optimally to mitigate the risk of financial difficulties
Efek Faktor-Faktor Dalam Mempengaruhi Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening: Perusahaan Sub Sektor Properti Dan Real Estate Periode Tahun 2019-2021 Atika Purnamasari
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.148

Abstract

Introduction/Main Objectives: To determine the influence of Liquidity factors and Activity Ratios on Capital Structure and Profitability in Property and Real Estate sub-sector companies listed on the Indonesian Stock Exchange (BEI). Background Problem: The hampered growth in residential property sales is caused by several factors, including rising prices of building materials, licensing/bureaucratic problems, high proportion of down payments in KPR applications and taxation.. Novelty: Conducting research with different data and different sectors with profitability as an intervening variable. Research Method: sing descriptive research with a quantitative approach and using secondary data. Sampling used purposive sampling. The analysis method is path (Path Analysis) using SPSS 25. Findings/Results: Partially has a negative effect on Capital Structure, Activity Ratios have a positive and significant effect on Capital Structure, Profitability has a negative effect on Structure. Capital and profitability can mediate the Liquidity Ratio to Capital Structure. Conclusion: Companies should be able to manage their long-term debt to fund the production process in order to gain profits and the company is more efficient in utilizing its capital.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Pada Prusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Periode 2016-2021 Riahman Damanik, Erdy; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.150

Abstract

Introduction/Main Objectives: To test the effect of profitability and leverage on company value with dividend policy as an intervening variable in automotive and component companies listed on the Indonesian Stock Exchange in 2016-2021. Background Problems: he increasing number of new manufacturing companies emerging in Indonesia in various fields, resulting in increasingly tight competition between business actors. Novelty: Retesting the same variables by previous researchers by adding intervening variables. Research Methods: This study uses a type of hypothesis testing or causal research using secondary data on 6 Companies and the data analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings/Results: Profitability does not have a significant effect on company value through dividend policy, leverage has a significant effect on company value through dividend policy, simultaneously profitability and leverage have a significant effect on company value through dividend policy.. Conclusion: Company dividends are stored in the form of retained earnings so that they can be useful for financing future company investments and use retained earnings as business capital so that companies maximize internal capital, reduce debt as external capital
Analisis Implementasi Peraturan Pajak Penghasilan 23 dan Kepatuhan Terhadap Peraturan Perpajakan Terkait Pelayanan Maklon Pada Perusahaan PT. X tahun 2019 Adang, Ferry; Yuliana, Khrisna Anggun; Sulivyo, Lod
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.151

Abstract

Introduction/Main Objectives: This research the application of Pph rule 23 for services of minors is determined based on Minister of Finance Regulation Number 141/PMK.03/2015, in the calculation of which a tax of 2% is applied. Background Problems: esearchers examine the realization and objectives of tax revenues to find out whether PPh 23 deductions have increased or decreased. Examining routine PPh Article 23 SPT reporting is one way to ensure compliance with PPh deductions Novelty: The aim of this research is to determine the suitability of the application of income tax article 23 and taxpayer compliance in relation to maklon at PT. X. Research Methods: The type of research used is qualitative research using descriptive methods. Finding/Results: The results of this research indicate that the implementation of Article 23 Income Tax deductions carried out by PT. X is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015. Conclusion: In terms of compliance with taxpayer compliance with payments and reporting, PT. X In the payment and reporting of Article 23 Income Tax there is no delay and has been fully in accordance with the Taxation Provisions of Law No. 36 of 2008.
Pengaruh Harga dan Kelengkapan Produk terhadap Keputusan Pembelian Konsumen pada Hokky Mart Bima Ikhwan; Kartin Aprianti
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.155

Abstract

Introduction/Main Objectives: This research aims to determine the influence of price and product completeness on consumer purchasing decisions at Hokky Mart Bima. Background Problem: That at Hokky Mart there are still some prices that are considered unaffordable and there are still other supermarkets that sell cheaper and there is still a lack of availability of goods for sale including a lack of complete brand variations. Novelty: Continuing further research on the same variables but locations with different problems. Research Method: The approach used in research is an associative approach. The sample in this study was 96 respondents. The data collection techniques used were observation, questionnaires and literature studies processed using SPSS version 20. Findings/Results: The results of the study show that price (X1) and product completeness (X2) are partially and simultaneously has a significant effect on consumer purchasing decisions at Hokky Mart Bima. Conclusion: Improving purchasing decisions can be done by increasing product completeness and appropriate pricing policies.
Perkembangan Ekonomi Indonesia Pasca Pandemi Covid-19 Widiyantara, Gathot
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.156

Abstract

Introduction/Main Objectives: The economy is a supporting factor for national development because good economic growth in a country can increase national development. Background Problems: Export activities were limited during the pandemic, and the value of exports fell due to the implementation of PSBB (Pembatasan Sosial Berskala Besar). Novelty: Continuing further research regarding Indonesia's economic development after the Covid-19 pandemic. Research Methods: This method uses an evaluation research method in the case study of Indonesia's economic growth after the Covid-19 pandemic. Finding/Results: Economic recovery occurs when economic growth increases, so an increase in export performance is needed. Conclusion: Increasing exports will cause an increase in domestic output, so increasing output will encourage the domestic economy in the future
Dampak Motivasi dan Persepsi Biaya Pendidikan terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAK) dengan Karakteristik Personal Individu Sebagai Variabel Pemoderasi Listiawati; Merida; Arsadi; Rays, Muh
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.157

Abstract

Introduction/Main: This research discusses the influence of motivation, perceptions of educational costs, and individual personality on students' interest in taking Professional Accounting Education (PPAk). Background Problems: The problem studied in this research is the factors that influence students' interest in taking Accounting Professional Education (PPAk), with a focus on motivation, perceptions of educational costs, and individual personality. Novelty: Lies in combining motivational factors, perceptions of educational costs, and individual personality in the context of students' interest in taking PPAk. Research Methods: This research method is an exploratory study that combines qualitative and quantitative research methods. Finding/Results: Motivation has a significant influence on students' interest in taking PPAk, while perceptions of educational costs do not have a significant influence. Conclusion: Efforts to increase student interest in PPAk should be focused on efforts to grow and maintain motivation. That understanding and maintaining student motivation is very important to increase interest and participation in professional accounting education programs.
Company Value in the 2018-2021 Period in Manufacturing Companies: Influencing Variable Factors Hidayat, Imam; Aprilia Sari, Petty; Suhariyanto; Sukiranto
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.158

Abstract

Introduction/Main Objectives: To determine the effect of liquidity and solvency on company value with profitability as an intervening variable. Background Problem: In maintaining the continuity of the business and to increase the value of the company which is a reflection of public trust in a company for the results that have been achieved after going through the activity process for several years. Novelty: Conducting research with different data and different sectors on company value with profitability as an intervening variable. Research Method: There were 28 companies sampled in this research which were taken based on purposive sampling. These variables can be seen from the company's financial reports published on the Indonesia Stock Exchange for 4 years, namely from 2018 to 2021 and processed and analyzed using SPSS 23 software. Findings/Results: That partially liquidity has a significant positive effect on profitability, solvency has an effect insignificant negative effect on profitability, liquidity and solvency have an insignificant negative effect on company value, profitability has a positive effect on company value, partial profitability is able to mediate liquidity on company value. Conclusion: In consumer sector companies, when making investments, it is best to pay attention to the company value or financial reports as considerations when making decisions
Analysis of the Effects of Motivation and Work Discipline in Efforts to Improve Employee Performance at the Koja District Office Noviherni; Dian Puspita, Cindy
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.159

Abstract

Introduction/Main Objectives: To determine the effect of motivation and work discipline on employee performance. Background Problems: Decreased performance caused by a lack of work motivation among employees because they are seen as not being optimal in terms of completing tasks given by their superiors and some jobs are monotonous which are only done repeatedly so that boredom appears and makes work motivation decrease. Novelty: Retesting the same variables by previous researchers, by analyzing different objects and subjects. Research Methods: This research uses a descriptive quantitative approach with a sample of 100 respondents and an analysis tool using SmartPLS. Finding/Results: From the research results, there is an influence of motivation and work discipline on the performance of Koja District employees in the North Jakarta area. Conclusion: Managers should pay attention to motivation and discipline in improving employee performance, that providing continuous motivation will increase performance significantly.

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