{"title":"THE EFFECT OF TAX INCENTIVES ON FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES DURING THE COVID-19 PANDEMIC","authors":"Sri Ayem, Nur Hijayanti","doi":"10.26618/profitability.v6i1.6955","DOIUrl":"https://doi.org/10.26618/profitability.v6i1.6955","url":null,"abstract":"This study aims to determine whether tax incentives have an effect on the financial performance of Micro, Small and Medium Enterprises ( MSMEs ) during the COVID-19 pandemic. The data used for hypothesis testing is using primary data obtained through distributing questionnaires to MSME taxpayers in the Yogyakarta region. The analytical method used to answer the truth of the hypothesis is multiple linear regression. After the data is analyzed, the results show that income tax incentives for MSMEs, Value-Added Tax (VAT) incentive have a positive effect on the financial performance of MSMEs during the COVID-19 pandemic. Meanwhile, the article 25 income tax incentive did not affect the financial performance of MSMEs during the COVID-19 pandemic","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117334599","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}
{"title":"THE EFFECT OF CONSUMER BEHAVIOR ON PURCHASE INTEREST IN BOGASARI MARTABAK PRODUCTS IN BIMA CITY","authors":"Muhammad Syafikul Khalis, M. Rimawan","doi":"10.26618/profitability.v6i1.6959","DOIUrl":"https://doi.org/10.26618/profitability.v6i1.6959","url":null,"abstract":"Perkembangan bisnis UKM lama semakin menonjol akan keberagaman. Keadaan ini menimbulkan persaingan ketat antar perusahaan, sehingga perusahaan harus lebih memperhatikan lingkungan yang mempengaruhi perusahaan agar perusahaan mengetahui strategi pemasaran seperti apa dan bagaimana yang harus diterapkan dalam menghadapi persaingan dunia semakin ketat. Perusahaan harus mempunyai strategi pemasaran yang efektif dan efisien. Dalam merumuskan strategi pemasaran dibutuhkan pendekatan-pendekatan analitis dengan mengetahui kekuatan dan kelemahan serta peluang dan ancaman bagi perusahaan agar perusahaan mampu menghadapi perubahan lingkungan internal maupun eksternal.","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127803022","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}
{"title":"THE ROLE OF PERFORMANCE EVALUATION OF WORK DISCIPLINE AND ORGANIZATIONAL CULTURE ON EMPLOYEES PRODUCTIVITY OF GUDEG YU DJUM YOGYAKARTA","authors":"I. Kurniawan, Yosefina Evasentia","doi":"10.26618/profitability.v6i1.6958","DOIUrl":"https://doi.org/10.26618/profitability.v6i1.6958","url":null,"abstract":"This study aims to determine the effect of employee performance evaluation, work discipline, and organizational culture on work productivity. The population used in this study are employees who work at Gudeg Yu Djum Yogyakarta. The sampling technique used in this study used accidental sampling. The data were taken by survey using a questionnaire and processed using multiple linear regression analysis. Employee performance evaluation and organizational culture were found to have a positive and significant effect on employee productivity. Work discipline has no significant effect on employee work productivity. Company leaders can improve performance evaluation indicators and culture that is still low to strengthen work productivity.","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127991952","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}
{"title":"THE EFFECT OF SOCIAL MEDIA USE ON STUDENTS FINANCIAL MANAGEMENT BEHAVIOR WITH SELF CONTROL AS A MODERATING VARIABLE","authors":"D. Wardani, Anita Primastiwi, Rosina Helisastri","doi":"10.26618/profitability.v6i1.6963","DOIUrl":"https://doi.org/10.26618/profitability.v6i1.6963","url":null,"abstract":"This study aims to examine the effect of using social media on financial management behaviour with self-control as a moderating variable. This type of research is a quantitative research. Data collection in this study used primary data by distributing questionnaires to student of the ecocomics faculty of the University of Sarjanawiyata Tamansiswa Yogyakarta. The technique used in sampling is convenience sampling. Data collection is done by spreading the google form link through the whatsapp application to student. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis. The result showed that the use of social media had no effect on student financial management behaviour. Self control cannot strengthen the positive effect of using social media on student financial management behaviour","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125444624","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}
{"title":"THE INFLUENCE OF PRICE, PRODUCT QUALITY AND LOCATION ON THE PURCHASE DECISION OF LOCAL FOOD SNACKS AND SOUVENIRS FOR THE SUKAMAJU FARMING GROUP, AJAOBAKI VILLAGE, MOLLO UTARA DISTRICT, SOUTH TIMOR REGENCY","authors":"S. Susanto, R. Abi, N. K. Ningrum","doi":"10.26618/profitability.v6i1.6962","DOIUrl":"https://doi.org/10.26618/profitability.v6i1.6962","url":null,"abstract":"This research aims to find out how much influence the variable price, product quality and location on the decision to buy Snacks and Souvenirs from Local Food Sukamaju Farmers Group Ajaobaki Village. This research is a quantitative study using the SPSS program with a sample number of 200 respondents who are customers and consumers of Snack and Souvenir Products from Local Food Sukamaju Farmers Group who have bought and consumed Snack and Souvenir products once or more. The results of these findings showed that product quality and location variables had a significant effect on purchasing decisions. While the price variable indicates that there is no significant influence on the purchase decision. The implications of this research can be a reference for business owners in formulating strategies to improve the purchase decision of Snacks and Souvenirs of Sukamaju Farmers Group related to price, product quality and location.","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128327510","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}
{"title":"FINANCIAL PERFORMANCE ANALYSIS AND ALMANT SCORE IN PT. PRIMA KARYA MANUNGGAL","authors":"Mahputera Mahputera","doi":"10.26618/profitability.v5i2.6093","DOIUrl":"https://doi.org/10.26618/profitability.v5i2.6093","url":null,"abstract":" The company's financial performance can be assessed through the company's financial statements presented. predicting the bankruptcy of a company needs to be analyzed using the Altman Method (Z-Score). as for the research objectives with this research we can find out the financial performance of PT. Prima Karya Manunggal from the last 3 years. The research method uses data collection techniques for the financial statements of PT Prima Karya Manunggal for the last 3 years and data analysis techniques using ratio analysis and Almant bankruptcy analysis. From the results of research and discussion, it can be concluded that the financial performance of PT. Prima Karya Manunggal from 2018 - 2020 based on the results of financial ratios, namely liquidity, solvency, profitability, and activity, it can be described that every year there is an increase and decrease and the Altman Z-Score method can be concluded that the financial performance of PT. Prima Karya Manunggal is classified as BANKRUPT (Financial Difficulties).","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114797765","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}
{"title":"EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT AND EDUCATION ON EMPLOYEE EFFECTIVE COMMITMENT (case study at Permata Ananda Autism Therapy Center, Banguntapan, Bantul, Yogyakarta 55198)","authors":"Abdullaah Jalil, Prayekti Prayekti, K. C. Kirana","doi":"10.26618/PROFITABILITY.V5I2.5899","DOIUrl":"https://doi.org/10.26618/PROFITABILITY.V5I2.5899","url":null,"abstract":"This study aims to find out if work motivation, work environment, and education affect the effective commitment of employees of Permata Ananda Autism Therapy Center. The population in this study used all employees of Permata Ananda Autism Therapy Center which numbered 45 employees. Sample withdrawal method is non probability sample with saturated samplingtechnique, data collection is done through questionnaires and get the results of 45 respondents as samples. The results in this study show that; (1) Work Motivation has no partial effect on employees' effective commitment, (2) Work Environment partially affects employees' effective commitment, (3) education partially affects employees' effective commitment, (4) Work Motivation, Work Environment, and Education affect simultaneously.","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121647219","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}
{"title":"EFFECT OF PROFITABILITY AND LIQUIDITY ON COMPANY VALUE","authors":"Shofiana Syam, Irvan Yoga Pardistya","doi":"10.26618/PROFITABILITY.V5I2.5906","DOIUrl":"https://doi.org/10.26618/PROFITABILITY.V5I2.5906","url":null,"abstract":"This study aims to determine the effect of profitability and liquidity on firm value in food and beverage sub-sector manufacturing companies listed on the IDX for the 2015-2019 period. In this study using quantitative descriptive methods. The type of data in this research is secondary data. The data collection technique used was purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that profitability had a significant positive effect on firm value. Meanwhile, liquidity has no effect on firm value.","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134519502","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}
{"title":"PROFITABILITY AND ITS EFFECT ON STOCK PRICE SIZE OF PHARMACEUTICAL COMPANIES IN THE PERIOD 2014-2019 BEI","authors":"Rina Kurnia, Nahruddien Akbar","doi":"10.26618/PROFITABILITY.V5I2.5908","DOIUrl":"https://doi.org/10.26618/PROFITABILITY.V5I2.5908","url":null,"abstract":"This study aims to analyze the effect of Profitability (ROA) and Company Size on the Stock Prices of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. The sample in this study were 8 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. This research uses purposive sampling method. The statistical methods used are the classical assumption test, multiple linear regression analysis, descriptive analysis, verification analysis and hypothesis testing. Partial testing (t-test) shows that profitability has a significant effect on stock prices. This can be proved by the results of t test of 3.428 t table 2.012 and a significance value of 0.001 alpha 0.05. While partially (t-test) shows that the size of the company does not have a significant effect on stock prices. This is evidenced by the results of the t test of -count -1.427 table 2.012 and a significance value of 0.160 alpha (0.05). In simultaneous testing (F test), profitability and company size have a significant influence on stock prices with F test results of Fcount 6.375 Ftable 3.20 and a significance value of 0.004 alpha 0.05. So this research proves that profitability affects stock prices and company size is proven to have no effect on stock prices","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128802758","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}
{"title":"INFLUENCE OF PROFIT AND CASH FLOW ON FINANCIAL DISTRESS CONDITIONS","authors":"Refsianty Hayyu Juliani, A. Muslihat","doi":"10.26618/PROFITABILITY.V5I2.5905","DOIUrl":"https://doi.org/10.26618/PROFITABILITY.V5I2.5905","url":null,"abstract":"Food and Beverage Company is the mainstay company of the manufacturing industry therefore creating strong competition that occurs in it. Companies that are unable to compete and improve their performance will experience financial difficulties and eventually head into bankruptcy. This research aims to find out how much influence profit and cash flow have on the Financial Distress of food and beverage companies listed on the Indonesia Stock Exchange in 2014-2019. The research method used is verification descriptive with a quantitative approach. The results of the verification analysis state that partial return on assets is influential and significant to financial distress. Meanwhile, cash flow indicates that cash flow (operating cash flow ratio) has a negative and significant financial distress. Simultaneously, profit and cash flow accounted for 41.7% of financial distress while the remaining 58.3% was explained by other variables beyond the multiple regression equations or those not studied in this study","PeriodicalId":438182,"journal":{"name":"Jurnal Ilmu Manajemen Profitability","volume":"830 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127218465","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}