cover
Article Per Year (5 Year)
All
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
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
 4   5   6   7   8 
Analisa Keuangan dan Industri Perusahaan Barang Baku Kimia Indonesia Ade Nahdiatul Hasanah
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.v4i1.200

Abstract

Introduction/Main Objectives: This study aims to measure the financial performance of chemical companies in Indonesia during the period 2021–2024 using liquidity and solvency ratio analysis, as well as to evaluate the condition and trends of the chemical industry. Background Problems: Chemical companies in Indonesia play a strategic role in meeting the raw material needs of the national industry, ranging from pharmaceuticals to heavy manufacturing. However, global economic fluctuations, environmental pressures, and geopolitical uncertainties pose significant challenges to the financial performance of this sector. Research Methods: This study employs a descriptive quantitative approach, with five chemical companies listed on the Indonesia Stock Exchange (IDX) as research subjects. Secondary data were obtained from annual financial reports (2021–2024). The analysis was conducted by calculating liquidity and solvency ratios and comparing industry trends. Finding/Results: The main findings indicate that companies with stable liquidity ratios and moderate solvency tend to have more resilient profit performance against external pressures. Conclusion: Chemical companies with healthy capital structures and efficient cash management demonstrate superior financial performance
Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables Atika Purnamasari; Popong Suryani; Yohanes August Goenawan
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.v4i1.201

Abstract

Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have much effect on changes in the amount of tax payments to the State. Novelty: Analyzing the same variables but focusing on MSMEs in a region. Research Method: Using a quantitative method with a survey approach. Primary data was obtained through questionnaires distributed to MSMEs in the study area. Findings/Results: That tax socialization and taxpayer attitudes have a significant effect on taxpayer awareness. Conclusion: These findings provide important implications for tax authorities in designing strategies for socialization and increasing tax compliance in the MSME sector.
Analisis Komparatif Implikasi Perhitungan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Badan Umarella, Barus
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.v4i1.202

Abstract

Introduction/Main Objectives: Companies as employers have a central role in calculating, deducting, and depositing taxes where there are PPh Article 21 calculation methods—namely the net, gross, and gross-up methods—each of which has a different impact on the tax obligations and burdens borne by the company. Background Problems: This study examines the comparison between the net and gross-up methods in calculating PPh Article 21 and their impact on the company's profit and Corporate Income Tax obligations at PT XYZ. Novelty: The uniqueness of this study lies in the simultaneous analysis between the selection of PPh Article 21 calculation methods and its impact on the company's profit and Corporate Income Tax obligations. Research Methods: This study uses a qualitative descriptive approach, with data collection through documentation of financial reports and tax policies implemented by PT XYZ in 2023. The analysis was carried out by comparing two PPh Article 21 calculation methods to determine their implications for the company's profit and Corporate Income Tax obligations. Findings/Results: The results of the study show that during 2023, PT XYZ applies the net method in calculating Income Tax Article 21. Conclusion: The importance of evaluating the calculation strategy for Article 21 Income Tax by companies in order to optimize tax efficiency legally and appropriately
Akuntabilitas Pengelolaan Obat Rusak dan Kedaluwarsa Ditinjau dari Perspektif Akuntansi pada Puskesmas Sungai Apit Mariani; Ardiansyah
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.v4i1.203

Abstract

Introduction/Objective: This study discusses the recording and reporting of damaged and expired drugs at the Sungai Apit Health Center, Sungai Apit District, Siak Regency, Riau Province. Background of the Problem: Damaged and expired drugs are still found every year with a fairly large loss value. In 2023, the recorded loss due to damaged and expired drugs reached IDR 9,040,308, while in 2024 it increased to IDR 10,490,122. Novelty: This study is the initial basis for updating the reporting system for damaged and expired drugs at the Sungai Apit Health Center. Research Method: This study uses a descriptive quantitative method with a documentation and direct observation approach. Data are analyzed based on the value of losses due to damaged and expired drugs. Findings/Results: The results of the study indicate that although there was a decrease in the value of losses from 2022 to 2023, the recording and reporting system is still not optimal. Conclusion: This study concludes that a more modern, accurate, and efficient recording and reporting system is needed to reduce losses and support decision making in drug management in health centers
Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
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.v4i1.204

Abstract

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors
The Effect of Compensation, Work Environment and Career Development on Work Motivation of Teachers at The Bahagia Banyak Berkat Foundation, Sawah Besar - Central Jakarta Noviherni; Elon Manurung; Rivaldy
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.v4i1.206

Abstract

Introduction/Objective: This study aims to empirically test the effect of compensation, work environment, and career development on work motivation among teaching staff at the Bahagia Banyak Berkat Foundation, Sawah Besar, Central Jakarta. Background of the Problem: In 2023, the average level of motivation of teaching staff at various levels of education is in the high category, with changes in the learning and teaching system in schools in Indonesia due to following the direction of the government and the minister of education. Novelty: Analyzing the same variables but focusing on teacher performance as a research sample. Research Method: The study uses primary data, the sample of this study is 35 respondents by testing Compensation, Work Environment, and Career Development on Work Motivation and using descriptive analysis and Structural Equation Model (SEM-PLS). Findings/Results: That compensation, work environment, and career development do not have a significant effect on work motivation among teaching staff at the Bahagia Banyak Berkat Foundation, Sawah Besar, Central Jakarta. Conclusion: There are no factors that influence work motivation, so further studies are needed on compensation, work environment, and career development in increasing motivation in other sectors.
The Influence of Work-Life Balance, Employee Engagement, and Job Satisfaction on Improving Job Performance of Manufacturing Company Employees Dheni Hermaen; Arsadi; Subandriyo; Faye Maya Dewi; Lod Sulivyo
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.v3i2.207

Abstract

Introduction/Main Objectives: To determine the influence and relationship that will improve job performance through the role of work-life balance, employee engagement and job satisfaction. Background Problem: In managing human resources in the industry, how can workers improve their performance by deepening the importance of employee performance in improving the company's work results. Novelty: Conducting tests in the manufacturing industry sector with analysis tools using smartPLS. Research Method: Using quantitative methods with the SEM (Structural Equation Model) method, conducting discriminant validity analysis, Squareroot of Average Variance Extracted (AVE), conducting Variance Inflating Factor (VIF) analysis, composite reliability (CR), then conducting R square and T-statistic analysis. Findings/Results: That there is a significant influence that can improve the company's work performance including life balance, employee engagement and job satisfaction. Conclusion: Companies need to improve employee work performance by paying attention to employee life balance very well and wisely.
Analysis of Business Knowledge and Experience in the Use of Accounting Information for Business Development Purwanti; Gusmiarni; Suhariyanto
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.v4i1.208

Abstract

Introduction/Objective: This study aims to examine the influence of accounting knowledge and experience on business development with the use of accounting information as an intervening variable. Background of the Problem: MSMEs need business development driven by aspects of accounting information and knowledge and business experience by producing various varied results. Novelty: Analyzing the same variables according to previous research but adding intervening variables on MSME actors. Research Method: Using a quantitative approach, data was taken from MSME actors and samples using a random method with criteria obtained 37 samples and the analysis used was path analysis. Findings/Results: Accounting knowledge influences the use of accounting information and business development, business experience influences capital structure, use of accounting information and business development. The use of accounting information has a negative effect on business development and accounting knowledge and business experience do not mediate business development through the use of accounting information. Conclusion: These findings provide important implications in paying attention to global and technical economic factors so that they can be used as considerations before developing and investing in a company.
The Use of Beauty Products in Purchasing Decisions Reviewed from the Perspective of Product Quality and Brand Image Tessa Handra; Subandriyo; Lod Sulivyo; Faye Maya Dewi
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.v4i1.209

Abstract

Introduction/Objective: This study discusses the analysis of the Influence of Product Quality (X1) and Brand Image (X2) on Purchase Decisions (Y) of Beauty Products on Female Students in Private Institutions in Tangerang Regency.. Background of the Problem: The growth of the beauty industry in Indonesia has experienced rapid growth, beauty products have become primary needs and not just secondary needs and consider beauty products as self-expression and a means to increase self-confidence. Novelty: Analyzing the same variables according to previous research by testing different research locations and samples. Research Method: Using a quantitative descriptive approach, data was taken from users of local cosmetic brands obtained 71 samples with Slovin's theory and the tool for analysis used was SPSS. Findings/Results: It is proven that there is an influence that can positively consider purchasing decisions, namely product quality (X1) and brand image (X2) on local cosmetic users among female students. Conclusion: This finding provides important implications in paying attention to product quality and brand image in purchasing decisions in terms of cosmetic products because beauty products are their self-expression
The Impact of Tax Avoidance on Firm Value with Profitability as a Moderating Variable : Case Study of Agricultural Companies Listed on the IDX 2020-2022 Shofwatun Hasna; Khrisna Anggun Yuliana; Husin; M. Imam Suswandoyo
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.v4i1.210

Abstract

Introduction/Main Objectives: To ultimately increase profits, the value of the Company, especially in the agricultural sector which has its own characteristics and challenges. Background Problems: The phenomenon of tax avoidance carried out by agricultural sector companies and its impact on company value, as well as the role of profitability as a moderating variable in the relationship. Novelty: Focus on the effect of tax avoidance on company value in the agricultural sector with an emphasis on the role of profitability as a moderating variable. Research Methods: Using a quantitative approach, the study population consists of agricultural sector companies listed on the IDX during the period 2020-2022 using statistical software (SPSS). Finding/Results: Tax avoidance can increase company value, profitability does not function as a reinforcement in the relationship, which indicates that other factors may be more influential in this context. Conclusion: This study concludes that tax avoidance has a significant influence on company value in the agricultural sector listed on the Indonesia Stock Exchange. However, profitability does not function as a moderating variable that strengthens the relationship between tax avoidance and company value.

Page 7 of 8 | Total Record : 80

 4   5   6   7   8 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 2 (2025): JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf Vol 2 No 1 (2023): JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL