Jurnal Profita最新文献

Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 分析影响消费品行业制造业行为的因素，该公司于2017年至2017年在印尼证券交易所注册

Jurnal Profita Pub Date : 2020-06-18 DOI: 10.22441/profita.2020.v13.01.004

Rokhanah Murkana, Y. M. Putra

引用次数: 0

Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing 彭嘉荣，隧道激励，良好的公司治理与转让定价

Jurnal Profita Pub Date : 2020-06-10 DOI: 10.22441/profita.2020.v13i1.003

I. Wijaya, Anisa Amalia

引用次数: 5

MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia) 用伊斯兰教的角度分析钻石欺诈检测财务报表(印尼伊斯兰银行的实证研究)

Jurnal Profita Pub Date : 2020-04-30 DOI: 10.22441/profita.2020.v13.01.007

H. Febrianto, Amalia Indah Fitriana

{"title":"MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)","authors":"H. Febrianto, Amalia Indah Fitriana","doi":"10.22441/profita.2020.v13.01.007","DOIUrl":"https://doi.org/10.22441/profita.2020.v13.01.007","url":null,"abstract":"As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125211717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan 投资决策、资金决策和股息政策对公司价值的影响

Jurnal Profita Pub Date : 2020-04-30 DOI: 10.22441/profita.2020.v13.01.012

Jesilia Jesilia, S. Purwaningsih

引用次数: 0

PERAN NILAI PERUSAHAAN DALAM MENENTUKAN PENGARUH KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS DI ASEAN 公司价值在决定公司对东盟金融困境的影响方面的作用

Jurnal Profita Pub Date : 2019-12-30 DOI: 10.22441/profita.2019.v12.03.009

Dian Oktarina

{"title":"PERAN NILAI PERUSAHAAN DALAM MENENTUKAN PENGARUH KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS DI ASEAN","authors":"Dian Oktarina","doi":"10.22441/profita.2019.v12.03.009","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.03.009","url":null,"abstract":"The trade war between China and the United States has an impact on the world economic turmoil that caused all countries in the world including the countries in ASEAN which are mostly including developing countries, especially Indonesia, also experiencing economic difficulties. This is indicated by the deficit of the transaction balance in Indonesia of two billion rupiahs. The occurrence of this turmoil will certainly also affect companies in ASEAN countries which if not addressed will experience financial difficulties that could lead to bankruptcy. This study aims to see how the company's performance can increase the value of the company so as to prevent the company from experiencing financial distress. This study uses samples from manufacturing companies listed on stock exchanges in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines, and Thailand. This study uses quantitative analysis methods with technical analysis of descriptive statistics, multiple regression, and logistic regression. The results showed that company performance had a positive effect on firm value, the firm value had a positive effect on financial distress, and company performance negatively affected financial distress. Mediation test results show that the company's value cannot mediate between the company's performances against financial distress.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125287013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 2013-2016年印尼证券交易所上市的制造业企业目前的就业、现金流动和现金流动的影响

Jurnal Profita Pub Date : 2019-12-30 DOI: 10.22441/profita.2019.v12.03.005

Stevanie Clorin, Mitan Hardika, S. Prayoga, Enda Noviyanti, Hottua Samosir, Andhy Stephanus

引用次数: 0

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN 英特尔资本对公司财务表现的影响

Jurnal Profita Pub Date : 2019-12-20 DOI: 10.22441/PROFITA.2019.V12.03.006

M. Annisa

引用次数: 1

MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109 批评基于PSAK 45和109的清真寺财务报告

Jurnal Profita Pub Date : 2019-08-30 DOI: 10.22441/profita.2019.v12.02.010

Media Kusumawardani

引用次数: 1

ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW 标准成本设计分析:案例研究PT KW

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.006

Michael Widyanata, Vikko Agarian, Titin Pranoto, Yang Elvi Adelina

{"title":"ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW","authors":"Michael Widyanata, Vikko Agarian, Titin Pranoto, Yang Elvi Adelina","doi":"10.22441/profita.2019.v12.02.006","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.02.006","url":null,"abstract":"This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133403437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) 公平回报率和净利润利润率对利润平衡的影响(ROA是现代可变变量的案例研究)

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.008

Elok Kurniawati

引用次数: 2