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 Lingkungan kerja dan Komitmen Organisasional Terhadap Semangat kerja Pegawai pada Dinas Pertanian Kota Bima ]]>
<![CDATA[Merry Andriani]]>;
<![CDATA[Kartin Aprianti]]>;
<![CDATA[Feni Aryani]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.211
<![CDATA[Introduction/Objective: This study aims to determine the influence of the work environment and organizational commitment on employee morale at the Bima City Agriculture Service. Background of the Problem: The Agriculture Service has a fairly large part in good service efforts, but to achieve this, high employee morale is needed. Novelty: Different from previous studies, examining the same variables but focusing on employee morale in the agency. Research Method: This study uses a Likert scale questionnaire with a sample of 58 respondents. Findings/Results: Partially and simultaneously, the variables of the work environment and organizational commitment have a significant effect on employee morale. Conclusion: A conducive work environment will make them feel comfortable, motivated, and give their best performance. In addition, organizational commitment is an internal drive that encourages someone to work with enthusiasm, diligence, and focus on the goals they want to achieve in their work]]>
<![CDATA[Pengaruh Kompetensi dan Kualtas Kerja Terhadap Prestasi Kerja Pegawai di Kantor Camat Soromandi Kabupaten Bima ]]>
<![CDATA[Bagus Shaburu]]>;
<![CDATA[Kartin Aprianti]]>;
<![CDATA[Khairul Amar]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.215
<![CDATA[Introduction/Objective: This study aims to determine the effect of competence and work quality on employee work performance at the Soromandi Sub-district Office, Bima Regency. Background of the Problem: The Soromandi Sub-district Office as one of the government units in Bima Regency has a strategic role in providing administrative services and government management so that it requires good competence and work quality. Novelty: Different from previous studies, examining the same variables but focusing on employee work performance in the agency. Research Method: This study uses a Likert scale questionnaire with a sample of 32 respondents. Findings/Results: Partially, only work quality has a significant effect on work performance, but simultaneously, competence and work quality have a significant effect on employee work performance at the Soromandi Sub-district Office, Bima Regency. Conclusion: High employee competence and good work quality reflect professionalism, responsibility, and commitment to work so that it can improve employee work performance.]]>
<![CDATA[Pengaruh Minat Penggunaan E-Filing dalam Pelaporan SPT Orang Pribadi dengan Pemahaman Internet sebagai Variabel Moderasi Berbasis pendekatan Technology Acceptance Model (TAM) ]]>
<![CDATA[Liza Suryadi]]>;
<![CDATA[Adnan, Ifanny Adnan Pratama]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.216
<![CDATA[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.]]>
<![CDATA[The Effect of Accounting Conservatism, Company Size, and Profitability on Tax Avoidance ]]>
<![CDATA[Elon Manurung]]>;
<![CDATA[Noviherni]]>;
<![CDATA[kartika, Dhefitriana Azzahra]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.217
<![CDATA[Introduction/Main Objectives: To empirically test the effect of accounting conservatism, company size, and profitability on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Background Problems: Tax avoidance is still prevalent and is influenced by company characteristics. Novelty: Using the post-pandemic period with a focus on the property and real estate sub-sector, which is rarely studied. Research Methods: This study uses a quantitative approach with multiple regression analysis using Eviews 13 software and purposive sampling of 17 companies from a total population of 93. Finding/Results: Accounting conservatism has a positive but insignificant effect, company size has a negative but insignificant effect, and profitability has a significant negative effect on tax avoidance. Overall, profitability is the most dominant factor affecting the level of tax avoidance. Conclusion: The higher the company's profitability, the lower the tendency to engage in tax avoidance, making profitability an important indicator in assessing tax compliance and providing implications for management, investors, and tax authorities in improving fiscal transparency]]>
<![CDATA[Sinergi Kepemimpinan dan Kesadaran Masyarakat dalam Pembayaran Pajak Bumi Dan Bangunan (PBB) ]]>
<![CDATA[Atika Purnamasari]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.219
<![CDATA[Introduction/Main Objectives: This study aims to analyze the influence of leadership style and community awareness on compliance with Land and Building Tax (PBB) payments in Pangarengan Village, Rajeg District, Tangerang Regency. Background Problems: This study is based on the still low level of taxpayer compliance in PBB payments in rural areas, despite the government's various socialization efforts and incentives. The village head's leadership style and community awareness are thought to play an important role in encouraging tax compliance. Research Methods: The research method used is a quantitative approach with data collection techniques through questionnaires to 94 PBB taxpayer respondents in Pangarengan Village. Data analysis was conducted using SPSS 25. Finding/Results: The results showed that leadership style and community awareness have a positive and significant effect on PBB payment compliance. Conclusion: This finding indicates that the better the leadership and the higher the community awareness, the higher the regional tax compliance. The implications of this study emphasize the importance of participatory leadership and continuous education in increasing PBB revenue at the village level.]]>
<![CDATA[Peran Profitabilitas Dalam Memoderasi Dampak Corporate Governance Terhadap Integritasi Laporan Keuangan ]]>
<![CDATA[Gusmi Arni]]>;
<![CDATA[Purwanti]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.220
<![CDATA[Introduction/Main Objectives: This study aims to explore the relationship that can affect the integrity of financial statements with institutional ownership and independent commissioners. Background Problems: The condition of stock market prices declined in 2020 and then changed fluctuatingly, tending to decrease until the following years. Novelty: The existence of profitability variables as a moderating relationship in the study. Research Method: The research method used is a quantitative approach using secondary data through a purposive sampling method as a sampling method. Findings/Results: Institutional ownership has a significant negative effect on the integrity of financial statements, then independent commissioners have a significant positive effect on the integrity of financial statements, and profitability is able to strengthen the relationship to the integrity of financial statements. Conclusion: This finding indicates that an increase in the amount of institutional ownership will potentially lead to non-transparent and manipulative practices or behavior that are detrimental to the integrity of financial statements.]]>
<![CDATA[Persepsi Karir dan Stigma Sosial Pekerja Perempuan Muda Operator SPBU di Demak-Kudus ]]>
<![CDATA[Wijaya, Herri]]>;
<![CDATA[Milad Nufal Akbar]]>;
<![CDATA[Fifi Endah Irawati]]>;
<![CDATA[Nur Hayati]]>;
<![CDATA[Darsin]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.221
<![CDATA[Introduction/Objective: This study examines the phenomenon of young female workers at public gas stations (SPBU), a sector fraught with gender demands and social stigma. Background Problems: This research explores how female operators in the Demak and Kudus Regencies perceive their careers and navigate this stigma. Novelty: The novelty lies in its focus on the workers' internal perceptions and active resilience. Research Methods: Using a qualitative phenomenological approach, this study collected data through in-depth interviews with 14 informants. Finding/Results: Findings indicate this job is predominantly viewed as a transitional phase, driven by diverse motivations from economic necessity to psychosocial needs for independence. Informants actively navigate stigma, reframing the work as a means to develop non-technical skills like mental fortitude and financial discipline. Conclusion: The study concludes that these workers view this challenging job not as a permanent career, but as a vital developmental stage that provides essential skills for their future aspirations in other careers, entrepreneurship, or domestic life]]>
<![CDATA[Pengaruh Likuiditas terhadap Pertumbuhan Laba Akuntansi dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus pada Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 ]]>
<![CDATA[Yohanes August Goenawan]]>;
<![CDATA[Atika Purnamasari]]>;
<![CDATA[Intan Agustin]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.213
<![CDATA[Introduction/Main Objectives: This study aims to determine the effect of liquidity on accounting profit growth with company size as a moderating variable in the food & beverage sector. Background Problems: There is an observable instability in profit growth caused by suboptimal There is instability in profit growth due to less than optimal liquidity management and differences in company size that affect its financial and operational capabilities in the food and beverage industry. Novelty: Conducting tests on different units of analysis and periods from previous studies. Research Methods: The research method used is a quantitative approach with a sample of 6 companies over five years, and the test tool used is SPSS. Finding/Results: Liquidity affects profit growth, while the significance value between liquidity and company size has a significant effect together on profit growth in the food & beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period. Conclusion: This finding indicates that companies need to expand and improve operational efficiency so that company size can increase, thereby gaining benefits from economies of scale.]]>
<![CDATA[The Effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies Listed on the IDX in 2018-2021 ]]>
<![CDATA[Suhariyanto]]>;
<![CDATA[Sumaryo]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.223
<![CDATA[Introduction/Main Objectives: This study aims to examine the effect of Profitability and Capital Structure on Stock Prices with Firm Value as an Intervening Variable in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Background Problems: There is uncertainty regarding the fundamental factors that influence stock prices, which shows inconsistent findings, especially regarding the influence of profitability and capital structure. Novelty: This study offers novelty by examining a different unit of analysis and time period compared to previous research and by incorporating a moderating variable. Research Methods: Using quantitative methods with secondary data from financial statements with samples carried out by purposive sampling and data analysis was carried out using multiple linear regression with the help of SPSS software. Finding/Results: Profitability has a significant effect on firm value, while capital structure does not. Profitability, capital structure, and firm value do not have a significant effect on stock prices. Firm value is also unable to mediate the effect of profitability or capital structure on stock prices. Conclusion: These findings indicate that it is better to assess financial statements from various aspects, not only from profitability and capital structure, in order to obtain a more accurate picture of the company's prospects]]>
<![CDATA[Corporate Governance, Profitability, and Financial Distress: Implications for Firm Value in the Food and Beverage Sector ]]>
<![CDATA[Purwanti]]>;
<![CDATA[Gusmi Arni]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.224
<![CDATA[Pendahuluan/Tujuan: Penelitian ini mengangkat topik faktor yang mempengaruhi nilai perusahaan. yang bertujuan untuk mngetahui apakah corporate governance, profitabilitas dan financial distress berpengaruh terhadap nilai perusahaan. Latar Belakang Masalah: Nilai perusahaan menjadi hal yang penting bagi perusahaan maupun para pemangku kepentingan terutama investor. Bagaimana masyarakat melihat dan menganalisis pengungkapan atas laporan keuangan yang disajikan perusahaan untuk mempengaruhi keputusan investor untuk penanaman modalnya. Kebaharuan: Melakukan pengujin pada objek dan periode yang berbda serta menggunakan alat uji lain yakni eviews. Metode Penelitian: Menggunakan metode kuantitatif dengan data sekunder dengan metode proposive sampling dari laporan keuangan perusahaan sebagai data penelitian yang diolah menggunakan Eviews 12. Temuan/Hasil: Corporate covernance, profitabilitas dan financial distress tidak berpengaruh signifikan terhadap nilai perusahaan baik secara parsial maupun simultan. Kesimpulan: Kenaikan dan penurunan laba jangka pendek tidak menjadi pertimbangan utama dalam berinvestasi pada peusahaan sektor ini dan pandangan akan peluang jangka panjang dan aset penting yang dimiliki akan menjadi peluang keuntungan bagi investor]]>
