cover
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
Phone
+6289661079005
Journal Mail Official
editor.profita@mercubuana.ac.id
Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Articles 110 Documents
PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Karnedi, Nahdah Fistra; Hidayatulloh, Amir
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.045 KB) | DOI: 10.22441/profita.2019.v12.01.001

Abstract

This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city. The sample in this study are an individual taxpayer who dominate in Yogyakarta city and conduct tax amnesty. The sampling technique in the study was pusposive sampling, with criteria of taxpayer participation in the tax amnesty. The data analysis technique in this study uses multile linear regression. This study found that individual taxpayer compliance is influenced by tax saction and tax amnesty. Whereas, awareness of taxpayer does not affect individual taxpayer compliance
PENERAPAN GOOD CORPORATE GOVERNANCE DAN EARNING MANAGEMENT TERHADAP BIAYA HUTANG PADA PERUSAHAAN BUMN LISTING CGPI 2010 – 2012 Pernamasari, Rieke
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.512 KB) | DOI: 10.22441/profita.2018.v11.01.005

Abstract

The company's efforts in increasing the high trust of creditors will be low risk, so the company can improve the effectiveness of motoring action that is in company like Good Corporate Governance. Investors tend to see the level of GCG implementation as an indicator of the company's risk level before making a funding decision. While the decision of investors in investing in a company based on various considerations, one of which is profit. As an organization, BUMN functioning as a development agent but also carrying out government policies and programs, while on the other hand it is required to become a healthy business unit. The results of this study indicate that the GCG index has no significant effect on the cost of debt and accrual income management has a significant effect on the cost of debt. It means that earnings management is done by management to influence investor perception, especially to influence buying decision of company stock and influence company value.
IDENTIFIKASI FAKTOR YANG MEMPENGARUHI KINERJA UMKM Mokodompit, Mona Permatasari; Syarifuddin, Syarifuddin; Mutia, Sutiana
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.388 KB) | DOI: 10.22441/profita.2019.v12.02.005

Abstract

This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) of the industrial sector in the Manokwari Regency. Research data is obtained by giving questionnaires and interviews with 34 MSMEs owners of the industrial sector in the Manokwari Regency. The data was then analyzed using a multiple linear regression analysis tools. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs.
PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (STUDI KASUS PADA PT. FIFGROUP KANTOR CABANG JEMBER) Suryadinata, Ningrum; Toha, Akhmad; Prakoso, Aryo
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2960.489 KB) | DOI: 10.22441/profita.2018.v11.02.003

Abstract

This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Types of data used are quantitative and qualitative data. Quantitative data is a company credit report. Qualitative data in the form of data relating to the state of the company in the form of and supporting factors in the environment that is not in the form of figures in the form of general overview of the company and types of products sold, data collected by observation, interview, documentation, and triangulation, then analyzed by data reduction, display data, and conclusion drawing / verification and describe credit report and interview result. The results showed that the role of internal control system as the controlling of credit management performance applied by PT. FIFGROUP Jember Branch Office is still less than optimal in suppressing the number of bad loans. The first is the element of the control environment, which is contained in the management indicators are more concerned with the environmental factors of the office. Factors that cause bad loans in this element exist in two factors, the first is the internal factors and external factors. Both factors are causing an increase in the trend of problematic accounts receivable on DANASTRA, SPEKTRA and FIFASTRA products in 2016 and 2017. Other deficiencies, there is in the element of control activities that is less optimal in checking the data history of prospective borrowers and checking process on debtors DANASTRA on business development
BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT) Chairunisa, Mariyam
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.759 KB) | DOI: 10.22441/profita.2019.v12.02.012

Abstract

This study aims to examine impact of Management Control System  on organizational performance mediated by innovativeness. Contingency and Levers of Control  theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.
THE EFFECTS OF RETURN ON EQUITY RATIO, DEBT TO EQUITY RATIO, CURRENT RATIO TO EARNING PER SHARE IN MANUFACTURING INDUSTRIES LISTED ON INDONESIAN STOCK EXCHANGE DURING THE PERIOD OF 2015-2017 Cindy, Cindy; Chandra, Karlina; Nuraini, Nuraini; Winda, Winda; Rajagukguk, Ronald Hasudungan; Simbolon, Antonius KAP
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.816 KB) | DOI: 10.22441/profita.2018.v11.03.005

Abstract

The objective of this research is to observe the effects of Return on Equity Ratio, Debt to Equity Ratio, Current Ratio to Earning Per Share in manufacturing industries listed on Indonesian Stock Exchange during the period of 2015-2017. The method used in this research is quantitative research approach, while inferential statistical research is used for the type of research. The object of this research is the manufacturing industry listed on Indonesian Stock Exchange during the period of 2015-2017. By using purposive sampling technique, 82 manufacture industries from Indonesian Stock Exchange during the period of 2015-2017 are obtained. The results show that partially Return on Equity Ratio has a positive and significant effect on Earning Per Share while partially Debt to Equity Ratio and Current Ratio have a negative and significant effect on the Earning Per Share. Simultaneously Return on Equity Ratio, Debt to Equity Ratio, and Current Ratio affect the Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Kurniawati, Elok
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.219 KB) | DOI: 10.22441/profita.2019.v12.03.004

Abstract

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.
PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 Aprilliani, Rita; H., Aloysius
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.085 KB) | DOI: 10.22441/journal profita.v10i3.2836

Abstract

This study aims to know the influence of board commissioners size and audit committee to earning management practices. Objects in this study are a Manufacturing Company Listed in Indonesia Stock Exchange. This study using purposive sampling method. Data collection method used is the method of documentation. Processing data using Eviews program version 7. The results of data analysis used statistical analysis in the form of multiple linear regression. The results of this study indicate that simultaneously all independent significantly influence on earnings management and audit committee in partial not impact on earnings management whereas the size of the board commissioners significant negative on earnings management. This is evidenced by the results of simultaneous test (F test) and the results of the partial test (t test) demonstrated the significant value of these two variables to support and reject the hypothesis.
EVALUASI ARUS KAS TERHADAP AKTIVITAS PERDAGANGAN PERUSAHAAN EFEK Yudowati, Siska P.
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.06 KB) | DOI: 10.22441/journal profita.v9i3.2884

Abstract

Investors will open the Client Fund Account at securities firms that have a good performance. The company's performance can be judged a good effect on the company's operational effects described through financial reports, especially reports good operating cash flow. Cash flows from operating activities are derived primarily from the principal revenue-producing activities of the entity. If the securities company has a good performance it will have an impact on the number of investors who entrust the company's services so that the volume of these securities buy and sell securities increased. Samples were securities companies listed on the Indonesia Stock Exchange that have degan using purposive sampling method. Criteria sample in this study is a securities company entered into 15 highest trading volume for 5 years from 2010 s.d 2014 as many as seven companies. The results of the study explained that the company's performance is measured by the effect of the efficiency and adequacy of simultaneously operating cash flow does not affect the company's stock trading volume effect. Both the efficiency and adequacy of the operating cash flow of each partial no effect on the company's stock trading volume effect. They can only explain the trading volume amounted to 3.4548%.
PENGARUH SIKAP PROFESIONALISME, PENGALAMAN, DAN KECERDASAN INTELEKTUAL TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS Marsyaf, Marsyaf
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.737 KB) | DOI: 10.22441/journal profita.v10i1.2897

Abstract

This study aims to analyze the influence of professionalism attitude, experience, and intellectual intelligence on the consideration of the level of materiality both simultaneously and persially. Independent variables used in this study is the attitude of professionalism, experience and intellectual acumen. While the dependent variable in this study is the consideration of the level of materiality.This study used survey method, collected at 9 Public Accounting Firm in South Jakarta area. Data were collected by spreading the questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 returned and 71 questionnaires that can be analyzed. Data processing was done by using validity test, reliability, classical assumption test and multiple linear regression test with Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2007. The results of this study indicate that the attitude of professionalism partially affect the consideration of materiality, experience does not affect the materialial level of materiality, and intellectual intelligence does not affect the level of materiality.

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