http://ojs.stiepi.ac.id/index.php/profiet/issue/feedJurnal Profiet2025-06-17T07:10:09+00:00Fahrul Ruzi, S.E., M.Mfahrulruzi@stiepi.ac.idOpen Journal Systems<p>Profiet Journal STIE Indonesian Banking publishes articles in the field of Financial Accounting, Management Accounting, Accounting Information Technology, Public Sector Accounting, Taxation, syari’ah Accounting, Auditing and other related studies. The editors accept articles no later than a month before the schedule is published. The author is responsible for the contents of the article published in this journal. The journal is published twice in one year, namely in June and December.</p> <hr style="margin-bottom: 30px; margin-top: 20px;">http://ojs.stiepi.ac.id/index.php/profiet/article/view/182Pengaruh Profitabilitas, Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Financial Distress2025-06-17T07:10:09+00:00Damia Fitri Handayanidamiafitri135@gmail.comEni Wuryanieniwuryani@unesa.ac.id<p>This study aims to investigate and analyze the impact of profitability, leverage, liquidity, and managerial ownership on financial distress in banking companies listed on the Indonesia Stock Exchange. The secondary data used in this study comes from 47 banking companies that have consistently been listed during the 2020-2023 period and passed the purposive sampling test. The analysis technique employed is multiple linear regression using SPSS software. The results show that the variables of profitability, liquidity, and managerial ownership have a positive impact on financial distress, while leverage does not show a significant effect. These findings indicate that careful risk management and the implementation of good corporate governance are crucial to prevent potential financial problems in the banking sector, particularly in maintaining financial stability and the long-term sustainability of companies.</p> <p><strong>Keywords: </strong>Financial Distress, Profitability, Leverage, Liquidity, Managerial Ownership</p>2025-05-23T01:33:18+00:00##submission.copyrightStatement##http://ojs.stiepi.ac.id/index.php/profiet/article/view/185Audit Pemasaran Dan Analisis Penerapan CRM dalam Industri E-commerce Guna Menilai Efektivitas Fungsi Penjualan pada CV. Adiarko Digital Team2025-06-16T08:13:57+00:00Lita Khoirun Nisalita.nisa@gmail.comFauziyah Fauziyahfauziyah@gmail.comFitria Magdalena Supraptofitria.magdalena@gmail.com<p>This study aims to analyze the implementation of marketing audits and the application of Customer Relationship Management (CRM) in improving the effectiveness of the sales function at CV. Adiarko Digital Team, an e-commerce company focused on marketing clothing and household products. The research method used is descriptive qualitative, with data collection techniques including observation, documentation, and the distribution of questionnaires to company employees. Data analysis was carried out by applying marketing audit procedures and calculating the levels of CRM implementation and sales effectiveness. The results show that the marketing audit scored 74% (fairly effective), CRM implementation reached 72% (fairly effective), and sales effectiveness was measured at 81% (effective). These findings indicate a positive relationship between marketing strategy, customer relationship management, and the achievement of the company’s sales targets.</p> <p><strong>Keyword</strong>: Marketing Audit, Customer Relationship Management (CRM), The Effectiveness Of The Sales Function</p>2025-05-28T03:23:49+00:00##submission.copyrightStatement##http://ojs.stiepi.ac.id/index.php/profiet/article/view/188Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Aktifitas, dan Ukuran Perusahaan terhadap Harga Saham Perusahaan Infrastruktur yang terdaftar di BEI2025-06-16T08:13:57+00:00Fahkriansyah Kurniawan PrasetyaFahkriansyah@mhs.unesa.ac.idEni Wuryanieniwuryani@unesa.ac.id<p>This study aims to analyze the influence of five variables—profitability, liquidity, solvency, activity, and firm size—on the stock prices of infrastructure companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2023. A purposive sampling technique was applied to obtain 56 companies from secondary data. Analysis was conducted using the multiple linear regression method in order to ensure the accuracy of the research model. The results of the study indicate that ROA and DER have a significantly negative effect on stock prices. Meanwhile, CR, TATO, and Total Asset do not show a significant effect. These findings indicate that although infrastructure companies are able to generate profits, a high debt structure and potential inefficiencies in asset utilization can reduce investment interest, thereby impacting a decline in stock prices.</p> <p><strong>Keywords</strong>: ROA, CR, DER, TATO, Stock Price</p>2025-06-16T07:48:56+00:00##submission.copyrightStatement##http://ojs.stiepi.ac.id/index.php/profiet/article/view/192Perbandingan Expected Return dan Actual Return Portofolio Saham Optimal dengan Menggunakan Single Index Model Pada Saham yang Terdaftar di Jakarta Islamic Index (JII)2025-06-16T08:13:57+00:00Fahrul Ruzifahrulruzi@gmail.com<p><span class="jCAhz ChMk0b"><span class="ryNqvb">This study aims to compare the performance of expected returns and actual returns of stock portfolios formed using the single index model method on stocks included in the Jakarta Islamic Index (JII).</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">In addition, this study will also compare the actual returns of stock portfolios against the JII index and the Composite Stock Price Index (IHSG).</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">The results of the study show that the stocks selected in the portfolio are TPIA (26.21%), AKRA (20.53%), ADMR (10.55%), BRIS (21.45%), ITMG (9.52%) and BRPT (11.72%) with an expected portfolio return of 3.23% and a stock portfolio risk of 8.73%.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">This stock portfolio generated an actual return of 2.0%.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">This result is smaller when compared to the expected portfolio return, but this result is better when compared to the performance of the JII which fell by 13.22% and the IHSG which fell by 1.37%.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">Thus, it can be concluded that the performance of the stock portfolio formed with a single index model on stocks included in the Jakarta Islamic Index can provide better actual returns when compared to the JII and IHSG.</span></span></p> <p><span class="jCAhz ChMk0b"><strong>Keywords:</strong> Single Index Model, Portfolio, Return, IHSG, Jakarta Islamic Index</span></p>2025-06-16T07:53:12+00:00##submission.copyrightStatement##http://ojs.stiepi.ac.id/index.php/profiet/article/view/193Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Studi Kasus Baznas Kota Bukittinggi2025-06-16T08:13:58+00:00Waldi Masriwaldi.masri@gmail.comIlham Illahiilhamilahi@gmail.com<p>This study discusses the analysis of accountability and transparency in the management of zakat funds at BAZNAS Bukittinggi City. The unavailability of financial reports on social media and financial report information is still categorized as minimal and is only reported through print media so that the public has difficulty accessing financial reports and does not get clear information related to financial reports. reports can only be accessed by BAZNAS employees. The type of research used in this study is qualitative with a descriptive approach. The data used are primary data, namely observation, interviews, documentation and secondary data sourced from journals. Data collection techniques used are interviews, observations and documentation studies. The results of the study show that the National Zakat Agency (BAZNAS) of Bukittinggi City in managing zakat funds is measured based on accountability and transparency indicators. The researcher found that BAZNAS Bukittinggi City is good in accountability and transparency in managing zakat funds and financial reporting carried out through social media and the official website. The problems faced by BAZNAS Bukittinggi City are that auditing of financial reports has not been carried out and social media financial reports have not been listed in detail.</p> <p><strong>Keywords:</strong> Accountability Transparency of BAZNAS Zakat Fund Management</p>2025-06-16T08:12:58+00:00##submission.copyrightStatement##