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Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Published by Prisani Cendekia
ISSN : -     EISSN : 28296109     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal PORTOFOLIO adalah jurnal yang dapat dijadikan sebagai sarana akademisi (dosen, mahasiswa), praktisi dan peneliti untuk mempublikasikan hasil penelitian, pemikiran, kajian dan pengembangan yang mencakup semua aspek bisnis dan manajemen Tujuan PORTOFOLIO adalah untuk membangun saluran komunikasi yang efektif antara pemangku kepentingan, termasuk lembaga akademis dan penelitian, bisnis, pemerintah, dan masyarakat. PORTOFOLIO juga bertujuan untuk mempromosikan dan menyebarluaskan hasil penelitian dalam pengembangan ilmu dan praktik bisnis dan manajemen. Jurnal PORTOFOLIO menerima artikel ilmiah dengan lingkup penelitian pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Strategi, Manajemen Sistem Informasi, Manajemen Teknologi dan Informatika, E-business, Manajemen Agribisnis Manajemen Pengetahuan dan Inovasi Bisnis Ekonomi Kreatif dan Turisme, Kewirausahaan Tema penelitian lain yang relevan dengan Ilmu Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 139 Documents
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Pengaruh Media Sosial Dan Pengetahuan Pajak Terhadap Niat Patuh Pajak Pada Generasi Z Wiharyana, Najwa; Nurkhalisah, Hasna; Maolana, Moch Rifky; Harefa, Romana Mutiara; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of social media and tax knowledge on tax compliance intention among Generation Z. The increasing use of social media and the advancement of tax digitalization position the younger generation as a strategic group in building sustainable tax compliance. This research employs a quantitative approach using a survey method, with data collected through structured questionnaires and analyzed using multiple linear regression. The conceptual framework of this study is grounded in the Theory of Planned Behavior, which emphasizes the roles of attitude, subjective norms, and perceived behavioral control in shaping intention. The results indicate that social media functions as an effective channel for information dissemination and tax socialization, contributing to the formation of positive perceptions toward taxation. Meanwhile, tax knowledge exerts a stronger influence in enhancing tax compliance intention. These findings underscore the importance of integrating tax education with digital media to foster tax awareness and compliance among Generation Z.
Pengaruh Struktur Modal dan Efisiensi Aset Terhadap Nilai Perusahaan Transportasi dan Logistik Di Bursa Efek Indonesia Ardiansyah, Daffa; Tasya, Diva; Renata, Febby; Hidayatullah, Ade; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
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Abstract

This study aims to analyze the effect of capital structure (DER) and asset efficiency (ROA) on firm value (PBV) in the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis and applies the Chow test, Hausman test, and Lagrange Multiplier (LM) test to determine the most appropriate estimation model. The results indicate that capital structure does not have a significant effect on firm value. In contrast, asset efficiency has a positive and significant effect on firm value. Simultaneously, capital structure and asset efficiency have a significant effect on firm value, although their explanatory power is relatively moderate, with an adjusted R² of 38.87%. These findings highlight the importance of efficient asset management in enhancing firm value, while debt-based financing decisions need to be managed cautiously, as they do not show a significant impact during the period under study
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2025 Putri, Melati Dwi; Hiyah, Siti Asrorotul Ikah; Handayani, Annisa; Herdiyanti, Devi; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
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Abstract

This study aims to examine the effect of leverage and company size on dividend policy in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, resulting in 8 companies with a total of 40 panel data observations. Leverage is measured by the Debt to Equity Ratio, company size using Ln Total Assets, and dividend policy is proxied by the Dividend Payout Ratio. The analysis was conducted using multiple linear regression with the Common Effect Model (Pooled OLS) in EViews 10 software. The results show that neither leverage nor company size has a significant effect on dividend policy. The contribution of both variables to dividend distribution decisions is very small, so most variations in dividend policy are influenced by other factors.
Pengaruh Sosialisasi Perpajakan Dan Literasi Digital Terhadap Pemahaman Pelaporan Pajak Pada Kalangan Gen Z Siadari, Jonathan Kirana; Zikriyah, Siti; Adelia, Gita; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
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Abstract

This study aims to analyze the influence of tax socialization and digital literacy on the understanding of tax reporting among Generation Z in South Tangerang. The study used a quantitative approach with 100 respondents selected through a purposive sampling technique. Data were collected using a Likert-scale questionnaire and then analyzed through validity and reliability tests, multiple linear regression, and t- and F-tests using SPSS. The results showed that tax socialization had a significant effect on the understanding of tax reporting. Digital literacy also had a significant influence and was the most dominant factor in improving Generation Z's ability to understand the digital-based SPT reporting process. Simultaneously, the two variables explained 66.4% of the variation in understanding of tax reporting. These findings emphasize the importance of effective socialization strategies and increasing digital literacy to support tax compliance in the digital era.
Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance : Studi Pada Perusahaan Sektor Transport Dan Logistik Yang Terdaftar Di Bei Tahun 2022-2024 Taras, Muhammad Luthfi Mars Idris; Sianturi, Maria Angie; Remansah, Risma Adelia; Fadli, Muhammad; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
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Abstract

This study aims to analyze the effect of capital intensity and inventory intensity on tax avoidance in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables in this study are capital intensity and inventory intensity, while the dependent variable is tax avoidance. This research employs a quantitative approach using panel data regression analysis. The sample was determined through a purposive sampling method, resulting in 20 companies that met the selection criteria over a three-year observation period, yielding a total of 60 observations. The study uses secondary data obtained from companies’ annual financial statements. The results indicate that capital intensity has a negative effect on tax avoidance. Meanwhile, inventory intensity was found to have no significant effect on tax avoidance. These findings suggest that the composition of fixed assets plays a role in tax planning strategies through legally reducing taxable income, whereas inventory levels do not significantly contribute to tax avoidance practices.
Pengaruh Financial Distress Dan Struktur Modal Terhadap Tax Avoidance Jovica, Theresia Maurine; Antika, Rizaldi; Al Baihaqi, Ahmad; Mendrofa, Rode Aryantafati; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study analyzes the influence of financial distress and capital structure on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange. The issue stems from post-pandemic financial pressure and tighter government oversight of tax avoidance following the Harmonization of Tax Regulations Law. The study aims to explain how financial conditions and funding policies shape managerial tax decisions, using agency theory as the foundation. A quantitative associative method with panel data regression was applied to 35 observations from 7 purposively selected firms for the 2020–2024 period. Financial distress was measured using the Altman Z-Score, capital structure using leverage ratios, and tax avoidance using the Effective Tax Rate. The results show that financial distress has no significant effect on tax avoidance, while capital structure has a positive and significant effect, indicating that higher leverage encourages the use of interest tax shields. Both variables significantly influence tax avoidance simultaneously. These findings provide updated evidence on determinants of tax avoidance in high-risk sectors and support risk-based tax supervision.
Pengaruh Mental Accounting Dan Literasi Perpajakan Terhadap Niat Patuh Pajak Pada Gen Z Wulandari, Fitri; Lubis, Alvin Syahri; Fajar, Rahmat Ilham; Ramadhania, Syakira; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

Tax compliance is a crucial factor in supporting the sustainability of state revenue, particularly among Generation Z, who will become the dominant group of taxpayers in the future. This study aims to analyze the influence of mental accounting and tax literacy on tax compliance intention among Generation Z. The research adopts a quantitative approach with a causal research design. Data were collected through questionnaires distributed to Generation Z respondents and analyzed using multiple linear regression. The results indicate that mental accounting has a positive effect on tax compliance intention, reflecting individuals’ ability to manage and allocate financial resources in a structured manner to fulfill tax obligations. In addition, tax literacy also has a positive and significant effect on tax compliance intention, demonstrating that an understanding of tax regulations, functions, and mechanisms enhances awareness and willingness to comply. These findings suggest that improving tax literacy and strengthening financial management behavior should be prioritized in efforts to enhance tax compliance among Generation Z.
Analisis Penggunaan Platform Kolaborasi Digital oleh Mahasiswa untuk Manajemen Arsip Tugas Perkuliahan Syandana , Tatsbita Moza; Hidayah, Ma’rifatul; Pramono, Nadine Keyshya; Kinanthi, Nayla Dinar; Patria, Niken Aiko; Pramida, Qesya Aurelia; Frastyawan, Raffi Bima
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the use of digital collaboration platforms by university students in managing academic assignment archives. The rapid development of information technology has encouraged students to utilize various digital platforms such as Google Drive, Microsoft Teams, WhatsApp, and Learning Management Systems (LMS) for storing, organizing, and collaborating on academic documents. This research employs a quantitative method with a descriptive approach, using data collected through questionnaires based on a five-point Likert scale. The respondents are students of the Records and Archives Management Program at Universitas Indonesia who have experience using digital collaboration platforms in academic activities. The analysis focuses on three main dimensions: Man (users), Money (cost), and Method (working methods). The results indicate that the Man and Method dimensions achieve high mean scores, suggesting that students perceive digital platforms as easy to use, functionally beneficial, and efficient for managing academic assignment archives. Meanwhile, the Money dimension shows that internet costs remain a consideration but do not constitute a major barrier to the adoption of digital collaboration platforms. This study concludes that digital collaboration platforms have a positive impact on the organization, efficiency, and collaboration of students in managing academic archives, although improvements in digital archival literacy are still needed to reduce archival management errors.
Implementasi Isak 35 Pada Organisasi Nirlaba (Studi Kasus Pada KNPI Kabupaten Brebes) Faidah, Yusri Anis; Mahmudah, Nurul
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

Nonprofit organizations play a strategic role in social and community development and are required to manage and account for financial resources in a transparent and accountable manner. The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the Presentation of Financial Statements of Nonprofit-Oriented Entities is expected to improve the quality and accountability of nonprofit financial reporting. This study aims to analyze the implementation of ISAK 35 and its implications for financial reporting accountability at the Indonesian National Youth Committee (Komite Nasional Pemuda Indonesia/KNPI) of Brebes Regency. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Primary data were obtained from interviews with organizational management, while secondary data were derived from organizational documents and relevant regulations. The findings indicate that the implementation of ISAK 35 at KNPI Brebes Regency remains limited, with only approximately 30 percent of the standard requirements applied. Financial reporting practices are still confined to cash inflow and cash outflow records, without the preparation of comprehensive financial statements as mandated by ISAK 35. This condition results in low levels of financial accountability and transparency, with reporting practices focusing more on activity accountability rather than comprehensive financial accountability.

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