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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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A Analisis Akuntansi Perpajakan PPh 22 atas Pengadaan Barang Pada Diskominfo Provinsi Jawa Barat Lisda Febrianti; Ardiansyah
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.v3i2.185

Abstract

Introduction/Main Objectives: To determine whether the calculation, deposit and reporting of PPh 22 at the West Java Provincial Communication and Information Office are in accordance with the Regulation of the Minister of Finance No. 231/PMK.03/2019. Background Problems: Government agencies in their activities to realize the budget are not free from transactions that are subject to tax. Novelty: Conducting tests on different units of analysis related to the Regulation of the Minister of Finance No. 231/PMK.03/2019. Research Methods: Using a qualitative method with a descriptive analysis method in the form of case studies and literature studies. Findings/Results: That the deposit of PPh 22 is on time and in accordance with applicable tax regulations, it's just that there are still partners who do not have a NPWP so that the PPh 22 rate used is higher and the reporting of PPh 22 is still not on time. Conclusion: Strengthening internal policies related to tax management must be carried out by establishing clear and detailed standard operating procedures and the importance of effective and integrated management in handling tax obligations.
Effectiveness and Contribution of Street Lighting Tax in Pati Regency 2018-2022 Jaya Mumpuni; Umarella, Barus
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.v3i2.186

Abstract

Introduction/Objective: This study discusses the effectiveness and contribution of Street Lighting Tax (PPJ) to Pati Regency Regional Tax Revenue during the 2018–2022 period. Background of the Problem: The Street Lighting Tax shows fluctuations in its contribution to local taxes, especially during the COVID-19 pandemic. This study aims to analyze the level of effectiveness and contribution of Street Lighting Tax to Pati Regency Regional Tax Revenue. Novelty: The study provides a comprehensive evaluation that includes trends in tax effectiveness and contribution, especially with the most recent data to 2022, which has not been widely explored in the region. Research Method: The exposition method was used with a secondary data documentation approach from BPKAD Pati Regency. The analysis was carried out to calculate effectiveness and contribution using the target ratio and the realization of tax revenue. Findings/Results: The results of the study show that the effectiveness rate of the Street Lighting Tax is very high, with an average of 106.52%. However, its contribution to Regional Tax Revenue shows a downward trend from 51.03% in 2018 to 38.47% in 2022. Conclusion: Street Lighting Tax contributes significantly to Regional Tax Revenue, albeit on a downward trend. The results of this study are expected to be a reference for optimizing the management of Street Lighting Tax by local governments.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas terdaftar di Bursa Efek Indonesia Khrisna Anggun Yuliana; Ng Husin
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.v3i2.187

Abstract

Introduction/Main Objectives: To examine the effect of tax avoidance practices on company value in the agricultural sector, especially palm oil, listed on the Indonesia Stock Exchange. Background Problems: Tax avoidance practices can be viewed as management efforts to maximize personal welfare, but this practice can have a negative impact on company value in the long term. Novelty: This study does not only stop at analyzing the relationship between tax avoidance and company value, but also explores more deeply the role of profitability as a moderating variable. Research Methods: Purposive sampling is used to select samples of companies that meet certain criteria with analysis carried out using multiple linear regression, by first conducting a classical assumption test. Findings/Results: Shows that tax avoidance can have a positive impact on company value, and profitability can strengthen the relationship between tax avoidance and company value. Conclusion: Efficiency practices in financial management through tax avoidance can increase company value in the context of the Indonesian palm oil industry.
The Effect of Profitability and Capital Structure on Stock Returns with Earnings Management as an Intervening Variable: Study on Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange 2012-2021 Gusmiarni
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.v3i1.189

Abstract

Introduction/Main Objectives:. To test the effect of Profitability and Capital Structure on Stock Returns with Earnings Management as an Intervening Variable. Background Problems: The performance of the food and beverage industry during the 2015-2019 period grew by an average of 8.16%, investment realization in the manufacturing sector reached IDR 1,348.9 trillion with the most popular and promising main sector being the Food Industry. Novelty: Adding intervening variables to the test and testing the direct and indirect effects on the Food and Beverage industry. Research Methods: Quantitative with secondary data types in the form of financial reports obtained from the Indonesia Stock Exchange website. Findings/Results: Profitability has no effect on Earnings Management, Capital structure has an effect on Earnings Management, Profitability has an effect on Stock Returns, Capital structure and earnings management have no effect on Stock Returns and partially show that Earnings Management is unable to mediate the effect of Profitability and Capital structure on Stock Returns. Conclusion: Always look at financial reports (fundamentals) from various aspects, not only looking at the size of profitability and capital structure, this is to get more accurate information.
The Effect of Accounting Conservatism and Financial Distress on Tax Avoidance With Executive Characteristics as Moderating Variables: Empirical Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on the IDX in 2019-2021 Purwanti; 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.v3i1.190

Abstract

Introduction/Main Objectives: To analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable. Background Problems: The government wants to continue to increase state revenues through taxes to finance government administration while for corporate taxpayers in this case, namely tax companies. Novelty: Adding moderating variables to the test and using eviews as an analysis tool. Research Methods: This is a quantitative study with a total of 39 companies determined by purposive sampling technique and using eviews as an analysis tool. Findings/Results: The variables of accounting conservatism and financial distress, both partially and simultaneously, do not have a significant effect on tax avoidance. The variable of accounting conservatism does not have a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. The variable of financial distress has a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. Conclusion: In an effort to reduce the amount of tax avoidance, the government should review the tax legislation policy with events in the field.
Pengaruh Kualitas Pelayanan, Kualitas Produk, dan Persepsi Harga terhadap Kepuasan Konsumen KFC Cikini, Jakarta Pusat Noviherni; Elon Manurung; Anisa Mulia Rachman S
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.v3i2.191

Abstract

Introduction/Main Objectives: To empirically test whether service quality, product quality, and price perception have an effect on consumer satisfaction at KFC Cikini, Central Jakarta. Background Problems: The large number of fast food restaurants has created special competition between fast food restaurants so that various methods are used by each fast food restaurant to win the competition. Novelty: Retesting the same variables by previous researchers, by analyzing different objects and subjects and different analysis tools. Research Methods: This study uses primary data, the sample in the study was 100 KFC Cikini consumer respondents, the data collection technique used a questionnaire via Google form and used descriptive analysis and Structural Equation Model (SEM-PLS) 3.2.8. Finding/Results: That service quality, product quality and price perception have a significant effect on consumer satisfaction at KFC Cikini, Central Jakarta. Conclusion: Product quality has the most dominant influence on consumer satisfaction because KFC has quality products, so that KFC should focus on the quality of service and the pricing strategy provided to make consumers feel satisfied and happy to increase the target market.
Self-Confidence Moderates the Effect of Emotional Intelligence and Reading Interest on the Level of Accounting Understanding: Case Study on Accounting Students of STIE PPI Campus Balaraja Atika Purnamasari; Andrean Eko Haryoko
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.v3i2.193

Abstract

Introduction/Main Objectives: To analyze and find out whether Emotional Intelligence, Reading Interest, Level of Accounting Understanding and Self-Confidence in Accounting Students of STIE PPI Campus Balaraja. Background Problems: The success of high accounting understanding is the attitude and mentality and the ability to read oneself in relation to the personal psychology aspects of students in developing their personalities and this understanding is often termed Emotional Quotient (EQ). Novelty: Adding a moderation variable, namely self-confidence in encouraging the level of accounting understanding with moderate interaction. Research Methods: Using a quantitative method with a correlation research design with SPSS as a tool in measuring the variables studied, in testing the moderation, the Moderate Regression Analysis (MRA) interaction approach is used. Finding/Results: There is a significant influence on the Level of Accounting Understanding, Reading Interest in Accounting Students of STIE PPI Balaraja Campus both partially and simultaneously, the results of the MRA analysis show that self-confidence has no influence on the Level of Accounting Understanding. Conclusion: With good emotional intelligence, students can more quickly understand learning on campus to the maximum.
The Influence of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an Intervening Variable: Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2023 M. Imam Suswandoyo; Diana lestari; Purwanti; Sukiranto
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.v3i2.194

Abstract

Introduction/Main Objectives: To determine the effect of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an intervening variable. Background Problems: The growth in the number of investors in 2020 was very significant compared to the previous year, which was dominated by millennials. Novelty: Testing the level of stock prices with the level of tax compliance as an intervening variable in the property sector. Research Methods: Using the object of the property and real estate sector companies for the period 2018-2023 listed on the IDX, with an analysis tool, namely SPSS on 11 companies with a sample of 66. Finding/Results: Financial Performance has a significant effect on Stock Prices, Dividend Policy has a significant effect on Stock Prices and Tax Compliance Level has an insignificant effect on Stock Prices, Financial Performance and Dividend Policy have a significant effect and the level of tax compliance is indirectly able to mediate the effect of financial performance on stock prices, and indirectly dividend policy through the level of tax compliance has a significant negative effect on Stock Prices. Conclusion: Companies should consider their dividend policy carefully, because this decision has a direct impact on the market value of the stock, investors may view dividends as an effective signal of the company's financial health and future prospects.
Experiential Marketing Sebagai Determinan Dalam Meningkatkan Keterlibatan Pelanggan Dengan Loyalitas Merek (Studi Kasus pada Baso Aci Sambal Garut Tasikmalaya) Ilman Ansori; Sumiarsih, Mia; Monika Sutarsa; Fidela Zahrah Azhari; Rizki Putri Annisa
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.196

Abstract

Introduction/Objective: This study aims to determine the influence between experiential marketing variables and customer engagement through brand loyalty, as well as to determine the factors that influence customer experience in restaurants, such as service, atmosphere, and the quality of products offered. Background of the Problem: In this modern era, companies are required to continue to innovate in increasing customer engagement with brands that prioritize direct customer experience with brands to create emotional attachment. Novelty: Analyzing popular Sundanese products in Tasikmalaya Regency by looking at customer experience. Research Method: Using a quantitative approach with a survey design. Data were collected by distributing questionnaires to restaurant customers who had visited more than once and path analysis techniques using the SmartPLS application program. Findings/Results: That experiential marketing has a positive and significant effect on customer engagement, both directly and indirectly through brand loyalty. Conclusion: Developing a richer customer experience strategy in strengthening promotional activities that involve customer emotions and senses.
The Influence of Work Environment and K3 on Employee Productivity in the Production Division at Companies in Tangerang Regency Popong Suryani; Agung Abdul Mulik
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.v3i2.197

Abstract

Introduction/Main Objectives: To determine the influence of the Work Environment and K3 on Employee Productivity in the production department of a plastic company in Tangerang Regency. Background Problems: Failure to achieve production targets and high reject products are suspected to be due to the company's physical environment and lack of sensitivity to awareness of the Health and Safety of all employees in the production department. Novelty: Re-testing previous research at different research locations and sample types. Research Methods: Using a descriptive quantitative method with a quantitative approach based on the philosophy of positivism, on 34 Respondents with SPSS as an analysis tool. Finding/Results: There is a significant influence between the Work Environment and K3 on Productivity, both partially and simultaneously. Conclusion: Improving existing facilities in the company to create a comfortable work environment and always using PPE while working, this requires strict supervision from several supervisors in the work area.

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