cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Cacik Rut Damayanti
Contact Email
profit@ub.ac.id
Phone
+62341553737
Journal Mail Official
profit@ub.ac.id
Editorial Address
Ruang Jurnal Lt.9 Gd. E Fakultas Ilmu Administrasi Universitas Brawijaya Jl. MT. Haryono 163 Malang
Location
Kota malang,
Jawa timur
INDONESIA
PROFIT : Jurnal Administrasi Bisnis
Published by Universitas Brawijaya
ISSN : 1978743     EISSN : 23384654     DOI : http://doi.org/10.21776/ub.profit
Core Subject : Economy,
Economics, Econometrics & Finance
corporate governance, entrepreneurship, organization and human resource management, marketing management, financial management, operation management, strategic management, information system management, tourism and taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis" : 8 Documents clear
ANALISIS PERILAKU PATUH PAJAK ORANG PRIBADI BERDASARKAN THEORY OF PLANNED BEHAVIOR DAN KEPERCAYAAN TERHADAP PEMERINTAH Dessanti Putri Sekti Ari
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.558 KB) | DOI: 10.21776/ub.profit.2019.013.01.4

Abstract

Tax compliance behavior is a real action taken by taxpayers to calculate, deposit, and report taxes. The level of tax compliance in Indonesia is still low. This is evidenced by the data from the OECD and the directorate general of tax performance reports. Therefore, the purpose of this study is to analyze the factors that influence individual tax compliance behavior by using Theory of Planned Behavior and trust in the government. The variables used in this study are attitudes, subjective norms, control of perceived behavior, trust in the government, tax compliance intention, and tax compliance behavior. Data were collected through online survey methods. The population of this study is individual taxpayers on the  Java island. The sampling method in this study is judgment sampling. This study used 120 respondents. The statistical method used in this research is Warp Partial Least Square (WarpPLS). The results of this study indicate that attitudes and subjective norms have a positive effect on the tax compliance intention and the tax compliance intention has a positive effect on tax compliance behavior. While perceived behavioral control does not have a positive effect on tax compliance intention, perceived behavioral control and trust in the government have no effect on tax compliance behavior. 
PERAN SOSIAL BANK SYARIAH BERDASARKAN INDEKS MAQASHID SYARIAH (STUDI KASUS DI JORDAN) Kartika Sari; Munawar Ismail; Marlina Ekawaty
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.803 KB) | DOI: 10.21776/ub.profit.2019.013.01.5

Abstract

This study aims to determine the implementation of Islamic bank social values as they should have been implemented. This study uses the Maqashid Syariah Index with three main social indicators, namely education, justice, and social welfare. The object of this research are three Islamic banks in Jordan (Jordan Islamic Bank, Safwa, and International Islamic Arab Bank). The results showed that all the banks have a low  Maqashid Syariah Index for all indicators, which meant that the practice of implementing the social values of Islamic banks in Jordan are not close to what people have expected especially for indicators of justice and social welfare. In the future, Islamic banks need to increase social contributions, especially on indicators of justice and social welfare. 
TAXPAYERS’ PERCEPTIONS TOWARDS E-FILING SYSTEM APPLICATION: A DECOMPOSED THEORY OF PLANNED BEHAVIOR (DTPB) APPROACH Latifah Hanum
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (803.444 KB) | DOI: 10.21776/ub.profit.2019.013.01.1

Abstract

 This research aimed to examine the perceptions of taxpayers in applying the Annual Tax Return e-Filing system with the approach of Decomposed Theory of Planned Behavior (DTPB) model by Taylor and Todd (1995).  This research is the development of the model used by Lee (2009), Azmi and Bee (2010), and Rana et al. (2015). The data of this research were collected using a survey method. The sample of this research was individual taxpayers in Malang City (Indonesia) who have been using the Annual Tax Return (SPT) e-Filing system. A total of 83 data were analyzed using SPSS version 23.0. The results showed that the taxpayers’ perceived usefulness, perceived benefit, and perceived behavioral control had an effect on behavioral interest or intention to use the e-Filing system. Meanwhile, the taxpayers’ perceived ease of use and perceived risk had no effect on the behavioral interest or intention to use the e-Filing system. It indicates that most taxpayers in Malang City have felt comfortable and accepted the presence of new technology in the world of taxation, especially in the reporting of Annual Tax Return. The tendency of taxpayers in Malang City to use the e-Filing system is not based on the perceived ease of use of the facility but rather due to the usefulness and need for such a facility in reporting tax return online, so taxpayers perceive that the e-Filing system does not  or will not pose a risk in its use.
PROSES PERENCANAAN ANGGARAN BERBASIS KINERJA PADA POLITEKNIK PEMBANGUNAN PERTANIAN MALANG kuncoro adhi; Abdul Hakim; Mochmamad Makmur
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.767 KB) | DOI: 10.21776/ub.profit.2019.013.01.6

Abstract

 This study aims to describe and analyze the performance-based budget planning process at Malang Agricultural Development Polytechnic. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results of this study indicate that the planning process carried out by Malang Polbangtan refers to the stages outlined in the National Development Planning System which consists of the preparation of plans, determination of plans, control of the implementation of the plan, and evaluation of the implementation of the plan. At the planning stage, the input used in the preparation is still a rough estimate based on trends and has not been supported by valid data. As a result, changes to what was planned in the implementation of the plan were often carried out. Control and evaluation has not been supported by the existence of internal policies that in writing provide guidance in determining the performance indicators of each program or activity that has been planned, so that in determining the performance achievements of the program and activities activities are hampered, because performance indicators are not performance oriented
IMPLIKASI PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN Astri Warih Anjarwi
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.72 KB) | DOI: 10.21776/ub.profit.2019.013.01.3

Abstract

Basically, such practice is not in the favor of both the company and the emiten, for the published information is unreliable thus threatens the sustainability of the company. Tax planning is a means of tax management used for estimating the amount of tax that needs to be paid and other efforts to avoid tax reliability. This research builds upon tax planning motives that drive companies to save on tax responsibility that is an illegal action. Therefore, the management of a company will apply different tax management techniques to achieve its target. In addition to tax planning, tax responsibility also determines the practice of profit management. In order to save or defer tax payment, a company tends to submit a lesser profit report. This is done by manipulating the tax responsibility, thus, allow to conduct a profit management. This research aims at testing the impact of tax planning and tax responsibility on profit management. The research adopts a qualitative approach in reviewing annual reports of major public companies registered to the Indonesian Stock Exchange 2016-2017. It shows that tax planning and tax responsibility do not hold significant correlation on a company’s profit management.  
PERAN INNOVATIVENESS SEBAGAI VARIABEL MODERATOR MODEL UTAUT PADA APLIKASI LEMBUR BERBASIS ANDROID (Studi pada karyawan tetap PDAM Kota Malang) Toni Candra Kuncoro; Imam Suyadi; Mochammad Al Musadieq
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.792 KB) | DOI: 10.21776/ub.profit.2019.013.01.8

Abstract

The Unified Theory of Acceptance and Use of Technology (UTAUT) is a theory in the field of Management Information Systems that explains the relationship between the variables of information technology acceptance. UTAUT has been widely applied in various studies with different cultures, places, subjects and times. UTAUT has many developments carried out by world researchers by developing UTAUT modeling with other variables that are relevant to of previous researches. This research is part of the development of UTAUT by making the innovativeness variable as a moderator of variables. This research is a form of contribution in the development of UTAUT research that tested in Indonesia with the research subject are employees of Water Company of Malang City (PDAM Malang City) which is Regional Owned Enterprises with 78 samples representative of 14 departments of the company. The differences of place, time, subject and culture make this research interesting because it produces different conclusions that can contribute and become references for next research.
THE APPROACH OF BOX JENKINS TIME SERIES ANALYSIS FOR PREDICTING STOCK PRICE ON LQ45 STOCK INDEX Isnaini Nuzula Agustin
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.419 KB) | DOI: 10.21776/ub.profit.2019.013.01.2

Abstract

The accuracy of stock price prediction is an important aspect for investor in order to gain maximum returns. Technical analysis is one of stock analysis which argue that future stock prices are formed by price movements and the stock price pattern itself. One of modelling techniques in technical analysis that widely used is Box Jenkins Model or technically named as Autoregressive Integrated Moving Average (ARIMA). This research aims to predicting stock index through ARIMA.  Having high liquidity and known as blue chip index in Indonesia, LQ45 will be used as data samples, that is daily stock index in period of Januari 2016 to November 2018. Data analysis started by running stationarity test, followed by determination of ARIMA model and paired sample t-test to measure the model’s effectivity. The research result shows that the data stationary after first differencing, and the best model is ARIMA (2,1,1). Model having fairly high R-squared and minimum RMSE namely 98.3% and 9.946 resepctively. This model then used to predict future stock index in the next 15 days. Furthermore, paired t-test was run and shows that there is no significance differences between actual and predicted values, indicated that ARIMA model successfully forecast LQ45 stock index.  
PENGARUH K3 PADA MOTIVASI DAN KINERJA KARYAWAN (Studi Pada Karyawan PT. YTL – Paiton- Jawa Timur) Maharani Ikaningtyas; Mochammad Al Musadieq; Arik Prasetya
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.516 KB) | DOI: 10.21776/ub.profit.2019.013.01.7

Abstract

The growth of the company can be seen from how big the employee could be contribute to the company. This issue could been know form the growth of Human Resources (HR) and also the results of work that can complete the company targets. Occupatiional Safety and Health Program consists of guarantees of work accidents and occupational health that are expected to be good for employee performanc. This research is an explanatory type of research. Data collection can be used using a questionnaire. The research uses probability sampling technique that is proportional random sampling. The number of samples obtained was 78 respondents from the calculation of Slovin. analysis data used the path analysis method. The resultts of this study prove that work safety is significant for work motivation’s. Work health is positive to work motivatiion. As well as positive and significant work motivation on employee performance.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 17 No. 2 (2023): PROFIT : Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): PROFIT : Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): PROFIT : Jurnal Administrasi Bisnis Vol. 16 No. 1 (2022): PROFIT : Jurnal Administrasi Bisnis Vol. 15 No. 2 (2021): PROFIT : Jurnal Administrasi Bisnis Vol. 15 No. 1 (2021): PROFIT : Jurnal Administrasi Bisnis Vol. 14 No. 2 (2020): PROFIT : Jurnal Administrasi Bisnis Vol. 14 No. 1 (2020): PROFIT : Jurnal Administrasi Bisnis 2020: SPECIAL ISSUE (EKOSISTEM START UP) Vol. 13 No. 2 (2019): PROFIT : Jurnal Administrasi Bisnis Vol. 13 No. 1 (2019): PROFIT : Jurnal Administrasi Bisnis Vol. 12 No. 2 (2018): PROFIT : Jurnal Administrasi Bisnis Vol. 12 No. 1 (2018): PROFIT : Jurnal Administrasi Bisnis Vol. 11 No. 2 (2017): PROFIT : Jurnal Administrasi Bisnis Vol. 11 No. 1 (2017): PROFIT : Jurnal Administrasi Bisnis Vol. 10 No. 2 (2016): PROFIT : Jurnal Administrasi Bisnis Vol. 10 No. 1 (2016): PROFIT : Jurnal Administrasi Bisnis Vol. 9 No. 2 (2015): PROFIT : Jurnal Administrasi Bisnis Vol. 9 No. 1 (2015): PROFIT : Jurnal Administrasi Bisnis Vol. 8 No. 2 (2014): PROFIT : Jurnal Administrasi Bisnis Vol. 8 No. 1 (2014): PROFIT : Jurnal Administrasi Bisnis Vol. 7 No. 2 (2013): PROFIT : Jurnal Administrasi Bisnis Vol. 7 No. 1 (2013): PROFIT : Jurnal Administrasi Bisnis Vol. 6 No. 2 (2012): PROFIT : Jurnal Administrasi Bisnis Vol. 6 No. 1 (2012): PROFIT : Jurnal Administrasi Bisnis Vol. 4 No. 1 (2010): PROFIT : Jurnal Administrasi Bisnis Vol. 2 No. 1 (2008): PROFIT : Jurnal Administrasi Bisnis Vol. 1 No. 2 (2007): PROFIT : Jurnal Administrasi Bisnis Vol. 1 No. 1 (2007): PROFIT : Jurnal Administrasi Bisnis More Issue