select all records holding some condition in has_many association - Ruby On Rails

I have a model profile.rb with following association

class User < ActiveRecord::Base
   has_one :profile
end

class Profile < ActiveRecord::Base
    has_many :skills
    belongs_to :user
end

I have a model skills.rb with following association

class Skill < ActiveRecord::Base
    belongs_to :profile
end

I have following entries in skills table

id:         name:           profile_id:
====================================================
1           accounting          1
2           martial arts        2
3           law                 1
4           accounting          2
5           journalist          3
6           administration      1

and so on , how can i query all the profiles with ,lets say, "accounting" & "administration" skills which will be profile with id 1 considering the above recode. so far i have tried following

Profile.includes(:skills).where(skills: {name: ["accounting" , "administration"]} )

but instead of finding profile with id 1 - It gets me [ 1, 2 ] because profile with id 2 holds "accounting" skills and it's performing an "IN" operation in database

Note: I'm using postgresql and question is not only about a specific id of profile as described (which i used only as an example) - The original question is to get all the profiles which contain these two mentioned skills.

My activerecord join fires the following query in postgres

SELECT FROM "profiles" LEFT OUTER JOIN "skills" ON "skills"."profile_id" = "profiles"."id" WHERE "skills"."name" IN ('Accounting', 'Administration')

In below Vijay Agrawal's answer is something which i already have in my application and both, his and mine, query use IN wildcard which result in profile ids which contain either of skills while my question is to get profile ids which contain both the skills. I'm sure that there must be a way to fix this thing in the same query way which is listed in original question and i'm curious to learn that way . I hope that i'll get some more help with you guys - thanks

For clarity, I want to query all the profiles with multiple skills in a model with has_many relationship with profile model - using the Profile as primary table not the skills

Reason for using Profile as primary table is that in pagination i don't want to get all skills from related table ,say 20_000 or more rows and then filter according to profile.state column . instead anyone would like to select only 5 records which meet the profile.state , profile.user.is_active and other columns condition and match the skills without retrieving thousands of irrelevant records and then filter them again.