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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 Likuiditas, Leverage, dan Perputaran Aset Terhadap Kinerja Masa Depan Gusmiarni; Purwanti
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.v2i2.160

Abstract

Introduction/Main Objectives: To examine the effect of liquidity, leverage and asset turnover on the company's future performance both partially and simultaneously. Background Problem: To see whether the company can manage its current assets well to obtain profits and performance in the future. Novelty: This research re-examines previous research using secondary data in the form of financial report data for property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research Method: Samples were taken from 20 companies using the proportional sampling method using using SPSS 24. Findings/Results: Partially liquidity has a negative and significant effect on future performance, leverage has a negative and significant effect on future performance, then asset turnover has a positive and significant effect on future performance. Meanwhile, simultaneously liquidity, leverage and asset turnover have a significant effect on future performance. Conclusion: Based on these results, all variables can be used as consideration in making decisions in order to improve the company's future performance.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur: Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman di BEI Periode 2018-2021 Ayuningsih, Ninda; Goenawan, Yohanes August
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.v3i1.166

Abstract

Introduction/Main Objectives: To determine the effect of Capital Structure (DER) and Profitability (ROE) on Company Value (PBV) in Food and Beverage Sub-Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2018-2021 Period. Background Problems: Because there are still differences in research between one study and another. Novelty: Retesting the same variables by previous researchers, because there are still research differences between one study and another. Research Methods: This study uses a descriptive quantitative approach research type using secondary data on 14 companies out of 30 companies and the data analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings/Results: Based on the test results, partially Capital Structure (DER) does not have a significant effect on Company Value (PBV), partially Profitability (ROE) has a significant effect on Company Value (PBV) and together Capital Structure (DER) and Profitability (ROE) have a significant effect on Company Value (PBV). Conclusion: The company must maintain the DER ratio or increase the DER ratio, and the company's existing capital must be used optimally. The company should take a policy to increase net profit income so as not to continue to empower capital.
Analysis of the Implementation of PSAP No.13 Concerning Presentation of Financial Statments for Regional Public Service Bodies at Cigombong Health Center Bogor Triwidatin, Yuppy; Hidayatullah, Rizki
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.v3i1.175

Abstract

Introduction/Main Objectives: To analyze the presentation of the financial statements of regional public service agencies (BLUD) at the Cigombong Community Health Center, Bogor Regency, based on the implementation ofi PSAP No. 13. Background Problems: There are standards that are not met in the preparation of financial reports, especially the presentation of information that is very useful in making decisions that refer to government regulations (pp.71/2010). Novelty: Retesting the same analysis conducted by previous researchers with different locations. Research Methods: The comparative qualitative method is a method used to determine the comparison between PSAP No. 13 and the financial reports. Findings/Results: The research confirm that the presentation of financial statements of the Cigombong Community The BLUD Health Center in Bogor Regency is not in accordance with PSAP Number 13; however, there are some that are appropriate, especially reports ofi changes in excess budget balances, cash flow reports, reports ofi changes in capital and notes on financial reports. Conclusion: Are not fully in accordance with PSAP Number 13 are budget realization reports, balance sheets and operational reports it is recommended for Cigombong Health Center, especially in the presentation of financial reports, to continue to be consistent in the effort to present reliable and trustworthy financial reports by referring to PSAP Number 13 in accordance with the provisions.
Pengaruh Rasio Keuangan terhadap Return Saham dengan Kebijakan Dividen Sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di BEI Rosalina, Sella; Adnan Pratama, Ifanny
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.v3i1.177

Abstract

Introduction/Main Objectives: analyze the Influence of Financial Ratios on Stock Returns with Dividend Policy as a Moderating Variable in Companies Listed on the IDX. Background ProblemsBecause energy consumption in Indonesia increased slightly by 0.4% compared to the previous year which was 905.6 million BOE and looking at the trend, domestic energy consumption tends to fluctuate over the past decade. Novelty: Retesting the same variables by previous researchers, because there are still differences in research between one study and another. Research Methods: This study uses a descriptive quantitative approach research type using secondary data on 11 companies out of 76 companies and the data analysis technique used is multiple linear regression with the help of the SPSS program. Findings/Results: The current ratio variable does not have a significant effect on stock returns and return on equity has a positive and significant effect on stock returns and the dividend payout ratio variable is unable to moderate the effect of the current ratio and return on equity on stock returns. Conclusion: Companies can improve company performance every year, and provide real and complete financial reports in order to attract investors so that it is easier to obtain capital from outside the company.
Study Tentang Dampak K3 dan Lingkungan Kerja pada Kinerja Karyawan Bagian Produksi Andrean Eko Haryoko
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.v3i1.178

Abstract

Introduction/Main Objectives: To analyze the influence of Occupational Safety and Health and the work environment on employee performance in a company.. Background Problems: The company has a disciplined work system and supervision of employees within the company that needs to be improved and encouraged by a conducive work environment. Novelty: Reexamining previous research on different companies and the time of the research. Research Methods: Using quantitative descriptive methods with SPSS as a tool in measuring the variables studied and using several methods in testing.. Finding/Results: There is a significant influence between K3 and the work environment on employee performance, and simultaneously there is a significant influence on increasing employee performance. Conclusion: It is best to monitor how K3 employees work in their workplace. Starting from occupational safety and occupational health of employees in the workplace and paying attention to the work environment of employees in their workplace. Starting from the physical work environment and non-physical work environment in the workplace. Because many employees still don't feel that the work environment at the company is good for them.
Pengaruh Kualitas Pelayanan Harga dan Lokasi Terhadap Kepuasan Pelanggan Harfia Hygienic Laundry di Wilayah Jakarta Pusat Noviherni; Surya Dewantoro, Ispanji
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.v3i1.179

Abstract

Introduction/Main Objectives: To analyze and determine the effect of Service Quality, Price and Location on Customer Satisfaction of Harfia Hygienic Laundry in Central Jakarta. Background Problems: The progress of the business world continues to progress rapidly along with the changing times and increasingly stringent living needs, this has resulted in the emergence of various types of new businesses from small to large scale, pioneered by the community. Novelty: Retesting the same variables by previous researchers, with different research objects and subjects. Research Methods: The technique used in sampling is saturation sampling, data analysis using the help of smart PLS version 4.0. Findings/Results: There is an effect of Service Quality on Customer Satisfaction, then there is an effect of Price on Customer Satisfaction, then there is no effect and no significant Location on Customer Satisfaction of Harfia Hygienic Laundry in Central Jakarta. Conclusion: The better the Service Quality in a company, the more it can increase the company's Customer Satisfaction. Prices that are in accordance with the quality of service offered and also prices that are affordable for customers can increase the company's customer satisfaction. An easily accessible location cannot determine the results of the company's customer satisfaction.
Pengaruh Biaya Bahan Baku, Tenaga Kerja Langsung dan Overhead Pabrik terhadap Harga Pokok Produksi dengan Inflasi Sebagai Variabel Moderasi : Study Perusahaan Sektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode 2016- 2021 Suswandoyo, M. Imam; Saputri, Dinah
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.v3i1.180

Abstract

Introduction/Main Objectives: To analyze in a Company the Cost of raw materials, direct labor, factory overhead costs and COGS due to inflation. Background Problems: The cost of raw materials, direct labor, factory overhead costs and COGS experienced different increases and decreases or fluctuated from 2016 to 2020. Novelty: Re-testing previous research on different companies and research times. Research. Research Methods: Using a quantitative descriptive method with SPSS as a tool in measuring the variables studied and using several methods in its testing. Finding/Results: That the cost of raw materials and direct labor has a positive effect on the cost of production. Meanwhile, factory overhead costs do not have a significant effect on the cost of production. Conclusion: Can provide input for companies in managing production costs and taking into account inflation factors in planning and controlling production costs.
Elemen Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik: Moderasi Financial Reward Aprilia Sari, Petty
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.v3i1.181

Abstract

Introduction/Main Objectives: To determine the factors that influence the interest of accounting students at STIE Putra Perdana Indonesia in choosing a career as a public accountant by testing several variables that influence it. Background Problems: Accounting students at STIE PPI consider that a person works not only to meet economic needs, but there are other reasons that underlie why someone works. Novelty: Retesting the same variables by previous researchers by adding moderating variables. Research Methods: This study uses a quantitative descriptive method, using primary data conducted by distributing questionnaires. The subjects of this study were accounting students of the 2019 intake. Findings/Results: Job market considerations have a significant effect on accounting students' interest in choosing a career as a public accountant. Professional training and professional recognition do not have a significant effect on accounting students' interest in choosing a career as a public accountant. Financial rewards are unable to moderate the influence of job market considerations, professional training and professional recognition on accounting students' interest in choosing a career as a public accountant. Conclusion: Can provide an overview of the profession as an accountant, both public accountants and non-public accountants. So that students have an overview of the profession they will choose.
The Effect of Tax Avoidance on Company Value with Audit Quality as a Moderating Variable : Empirical Study on Mining Companies Listed on the IDX 2016 - 2021 Rustati Aisya Aliana; Goenawan, Yohanes August
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.183

Abstract

Introduction/Main Objectives: To determine the effect of tax avoidance on company value with corporate governance proxied by audit quality as a moderating variable. Background Problems: When there is an increase in profits in the form of compensation for managers, companies with poor governance will experience a decrease in the level of tax avoidance that should be done for shareholders. Novelty: Testing in different year periods and different objects and adding moderating variables in determining the relationship of variables. Research Methods: This study is a type of quantitative research with purposive sampling with data testing used is linear regression analysis and moderate regression analysis (MRA). Findings/Results: Tax avoidance does not have a significant effect on company value with a significance level of 0.587. Corporate governance proxied by audit quality is able to weaken the relationship between tax avoidance and company value with a significance level of 0.001. Conclusion: In mining companies, tax avoidance is often carried out even though the audit quality is good in this study actually weakens the value of the company that is in the tax avoidance carried out.
The Influence of Receivables Turnover, Cash Flow, Inventory Turnover on Liquidity with Profitability as an Intervening Variable : Case Study of Food and Beverage Companies Listed on the IDX in 2019 – 2022 Dwi Martalia; Ifanny Adnan Pratama
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.184

Abstract

Introduction/Main Objectives: To determine the Effect of Receivables Turnover, Cash Flow, Inventory Turnover on Liquidity with Profitability as an Intervening Variable. Background Problems: The growth of large and medium manufacturing industries in 2017 increased by 4.74% compared to 2016 due to an increase in food industry production by 9.93%, while the beverage industry decreased by 2.77%. Novelty: Testing on the same variables by adding different intervening variables and objects. Research Methods: This research is a type of quantitative research of secondary data in the form of panel data. The sample used was 24 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period, then processed with SPSS analysis tools including descriptive statistical tests, classical assumption tests, goodness of fit tests, hypothesis tests, sobel tests. Findings/Results: That Receivables Turnover, Cash Flow and inventory partially have a positive effect on liquidity, Profitability and Receivables Turnover, have a significant positive effect on liquidity, profitability can mediate receivables turnover and Cash Flow on liquidity. Conclusion: Conduct a comprehensive analysis of the company's financial performance, including profitability and liquidity ratios, before making investment decisions.

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