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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Hunein, Hamida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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BUILDING PERFORMANCE AND WORK MOTIVATION Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.846 KB)

Abstract

Every company has a purpose,  the establishment of a company has a clear purpose. There are several things that suggest about the purpose of establishing a company. The company's first goal is to achieve maximum profit or profit as much as possible. The second goal of the company is to prosper the company owner or shareholders. The purpose of this research are: 1). to test and analyze the effect of training on employee performance at Sales Department PT. X. 2). to test and analyze the effect of incentives on employee performance at Sales Department PT. X. 3). to test and analyze the effect of supervision on employee performance at Sales Department PT. X. 4). to test and analyze the effect of training on motivation at Sales Department PT. X. 5). to test and analyze the influence of incentives on motivation at the Sales Department of PT. X. 6). to test and analyze the influence of supervision on motivation at the Sales Department of PT. X. 7). to test and analyze the effect of employee performance on motivation at Sales Department PT. X. The results of this study are: 1). there is influence of training  on employee performance , with path coefficient 0,167 and tcount 2,015 with probability equal to 0,046 (0,046 <0.05). 2). there is influence of incentive  on employee performance , with path  coefficient 0,187 and tcount 2,293 with probability equal to 024 (0.024 <0.05). 3). there is an influence of supervision  on employee performance , with path coefficient of 0403 and tcount of 5.004 with probability of 0.000 (0.000 <0.05). 4). there is influence of training  on motivation , with path coefficient of 0.156 and tcount of 2,185 with probability of 0.031 (0.031 <0.05). 5). There is influence of incentive  to motivation , with path coefficient 0,161 and tcount 2,260 with probability equal to 0.026 (0.026 <0.05). 6). there is influence of supervision  to motivation , with path coefficient 0,350 and tcount 4,636 with probability equal to 0.000 (0.000 <0.05). 7). there is influence of employee performance  to motivation , with path coefficient 0,314 and tcount 3,978 with probability 0,000 (0.000 <0.05)
PERUBAHAN TARIF PADA PP 23 TAHUN 2018, SANKSI PERPAJAKAN DAN TINGKAT PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Hunein, Hamida; Aprianti, Ahyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.246

Abstract

The purpose of this study was to analyze the effect of the independent variable Tariff Changes in PP 23 of 2018, Tax Sanctions and the Understanding of Taxes. The dependent variable is UMKM Taxpayer Compliance in the Tigaraksa-Tangerang warehouse market. This research is quantitative descriptive.The sampling method used is the Purposive Sampling method with a total sample used with 193 respondents. The analysis technique used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS.25) program for windows.The results of this study: Variable Rates Decline in PP 23 of 2018 Against UMKM Taxpayer Compliance has a significant effect, Tax Sanctions on UMKM taxpayer compliance have no significant effect, The level of Tax Understanding of UMKM taxpayer compliance has a significant effect. Variable Changes to Tariffs in PP 23 of 2018, Tax Sanctions and the Level of Understanding of Tax simultaneously affect the UMKM Taxpayer Compliance
PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN SEBAGAI PEMODERASI Putri, Destiana Nila; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.348

Abstract

This study aims to analyze the effect of tax knowledge and tax sanctions on the level of taxpayer compliance with service quality as a moderator. The dependent variable in this study is the level of taxpayer compliance, the moderating variable in this study is service quality, and the independent variable consists of tax knowledge and tax sanctions. The type of research used is quantitative method. This research was conducted at the Pratama Tax Service Office (KPP) Jakarta Cengkareng in the West Jakarta Region. The sampling method is quota. Questionnaires distributed as many as 100 questionnaires that can be used as data. Data processing using SPSS Version 25 program. The data analysis method used is descriptive statistics, validity tests, reliability tests and classical assumption tests and uses multiple linear regression tests, namely the coefficient of determination test, t test and f test. The results of this study indicate that tax knowledge has a significant effect on the level of taxpayer compliance. Tax sanctions have a significant effect on the level of taxpayer compliance. Moderation of service quality has no effect and weakens the effect of tax knowledge on the level of taxpayer compliance. Moderation of service quality has an effect and strengthens the effect of tax sanctions on the level of taxpayer compliance.
BUILDING PERFORMANCE AND WORK MOTIVATION Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i2.130

Abstract

Every company has a purpose, the establishment of a company has a clear purpose. There are several things that suggest about the purpose of establishing a company. The company's first goal is to achieve maximum profit or profit as much as possible. The second goal of the company is to prosper the company owner or shareholders. The purpose of this research are: 1). to test and analyze the effect of training on employee performance at Sales Department PT. X. 2). to test and analyze the effect of incentives on employee performance at Sales Department PT. X. 3). to test and analyze the effect of supervision on employee performance at Sales Department PT. X. 4). to test and analyze the effect of training on motivation at Sales Department PT. X. 5). to test and analyze the influence of incentives on motivation at the Sales Department of PT. X. 6). to test and analyze the influence of supervision on motivation at the Sales Department of PT. X. 7). to test and analyze the effect of employee performance on motivation at Sales Department PT. X. The results of this study are: 1). there is influence of training on employee performance , with path coefficient 0,167 and tcount 2,015 with probability equal to 0,046 (0,046 <0.05). 2). there is influence of incentive on employee performance , with path coefficient 0,187 and tcount 2,293 with probability equal to 024 (0.024 <0.05). 3). there is an influence of supervision on employee performance , with path coefficient of 0403 and tcount of 5.004 with probability of 0.000 (0.000 <0.05). 4). there is influence of training on motivation , with path coefficient of 0.156 and tcount of 2,185 with probability of 0.031 (0.031 <0.05). 5). There is influence of incentive to motivation , with path coefficient 0,161 and tcount 2,260 with probability equal to 0.026 (0.026 <0.05). 6). there is influence of supervision to motivation , with path coefficient 0,350 and tcount 4,636 with probability equal to 0.000 (0.000 <0.05). 7). there is influence of employee performance to motivation , with path coefficient 0,314 and tcount 3,978 with probability 0,000 (0.000 <0.05)
REALITA KINERJA PEGAWAI Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i2.209

Abstract

Providing satisfying service is a business goal, Why? because it's a source of company revenue. Therefore, improving the quality of employees is the right way. Encourage HR to present friendly, fast, responsive behaviors and provide good results as leaders. This study aims to explore information related to employee performance in private tertiary institutions. Through a qualitative approach, it is hoped that data can be useful for interested parties, both in improving the implementation of management and the development of HR itself. The results of the study suggest that the lack of performance is in the management system and the role of the leader. Often SOPs are made if a job or task faces a problem, while leaders with limited knowledge of management tend to be passive, not even able to present policy products. This condition makes employee performance growth slow. Keywords : Quality, Quantity, Time, Cost
PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI PT. CALTESYS INDONESIA) Safura, Evi Karina; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.457

Abstract

This study aims to determine the effect of the application of the e-filing system and knowledge of taxation on the efficiency of reporting individual taxpayers at the PT Caltesys Indonesia office. This type of research uses quantitative methods. Sampling using the Slovin Formula. The data used in this study are primary data. Data collection techniques with survey techniques, namely distributing questionnaires to employees who work at PT Caltesys Indonesia. The total sample in this study was 75 respondents. The analytical method used is multiple regression with the help of SPSS Version 25. The results of the study prove that simultaneously all independent variables, namely the application of the e-filing system and knowledge of taxation have a significant effect on the efficiency of reporting individual taxpayers. Partially the application of the e-filing system (X1) has no significant effect on the efficiency of reporting tax returns, this occurs because taxpayers do not understand the use of e-filing in reporting their tax returns, which means that even though the e-filing system has been implemented within the company, if not supported by knowledge of the system it will not be efficient. Knowledge of taxation (X2) affects the efficiency of reporting such as, which means that if the knowledge of taxation of human resources in a company is good, the level of efficiency of reporting is also good.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN Tusolihah, Nurdilla; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.461

Abstract

This study aims to prove empirically the effect of firm growth, capital structure and tax aggressiveness on firm value. This study uses a sample of property and real estate sub-sector companies listed on the Indonesia Stock Exchange during 2016-2020. The type of research used is quantitative research. This research uses purposive sampling. The samples studied were 8 companies and the total sample studied was 40 units of analysis. Analysis of the data in this study using regression analysis using software Eviews Version 9. The results showed that the company's growth, capital structure and tax aggressiveness together affect the value of the company. The partial test of company growth has an effect on firm value, while capital structure and tax aggressiveness have no effect on firm value.
Peningkatan Motivasi, Kedisiplinan dan Keahlian Siswa-Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Margie, Lyandra Aisyah; Habibah, Habibah; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1124

Abstract

The objective of this community service initiative is to enhance the motivation, discipline, and expertise of students at the Al-Mutakabbir Foundation in Bogor Regency. This program employs seminars and discussions as its primary methods of engagement. The target population for this activity consists of 50 students from the foundation. During the community service event, participants were exposed to a series of interactive seminars designed to address key topics relevant to their personal and academic development. Experts and facilitators led discussions that encouraged students to actively engage with the material, share their perspectives, and collaborate on solutions to common challenges they face. One significant outcome of this initiative was the heightened motivation observed among students. Many expressed renewed enthusiasm for their studies and a clearer understanding of their personal goals. Additionally, the emphasis on discipline helped students recognize the importance of time management and consistent effort in achieving success. The participants demonstrated their understanding through practical applications of the concepts discussed, such as creating personalized action plans for their studies and developing strategies for overcoming obstacles. The objectives of the service were not only met but exceeded, laying a solid foundation for the students' ongoing development.
Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Pertumbuhan Perusahaan terhadap Harga Saham Nurochman, Ali; Hunein, Hamida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1131

Abstract

This study aims to provide empirical evidence of the effect of Dividend Policy, Debt Policy, and Company Growth on Stock Prices. This study uses a quantitative approach and the data used is secondary data. The population in this study were Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method in determining the sample uses purposive sampling. Obtained a sample of 25 companies with a period of 5 years. The data analysis technique used is multiple linear regression analysis. The F test results show that simultaneously Dividend Policy, Debt Policy, and Company Growth have a significant effect on Stock Prices. The t test results show that the Dividend Policy partially has a positive effect on stock prices, but the Debt Policy partially has no significant effect and Company Growth partially has no significant effect.
Rewards & Organizational Creativity: Knowledge Sharing as a Mediator in The Creative Industry in Indonesia Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari; Hunein, Hamida; Anggraini, Nova
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1147

Abstract

In the era of globalization, creativity is crucial for maintaining and enhancing an organization's competitive advantage, particularly for small and medium enterprises (MSMEs) facing global competition. Organizational creativity, which stems from individual contributions and collaborative processes, leads to innovation. To foster creativity, factors such as rewards and knowledge sharing among employees play a significant role. This research aims to further explore the influence between rewards, knowledge sharing, and creativity, as well as testing the role of knowledge sharing as a mediator variable in this modeling. By better understanding these dynamics, it is hoped that organizations can design more effective reward and knowledge sharing strategies to increase innovation and competitiveness in an increasingly competitive market. This research was conducted at one of the tourism and creative economy associations in Province X, in Indonesia. The researcher chose this research object because the association that is the object of this research is a province X program which is designed to support the potential and progress of micro, small and medium enterprises (MSMEs). The focus of this research is on Small and Medium Enterprises in one of the associations supported by the Department of Tourism and Creative Economy (Parekraf) Province X. The urgency of this research is because the literature related to the study of organizational behavior, especially organizational creativity literature, is still very minimal. The literature reveals more stages that refer more to organizational innovation than organizational creativity. Even though organizational creativity is an important part of forming innovation in an organization. This research offers novelty from a scientific and practical perspective. From a scientific perspective, this research fills the void/gap in previous research literature which is still very minimal. Apart from that, practically this research reveals theoretical studies related to organizational creativity when seen directly in the creative industry. This research uses structural equation modeling to answer the research results. The research results support the research theory, that there is a significant positive influence between rewards, knowledge sharing and organizational creativity.
Co-Authors Afriadi, Fiqih Anggraini, Nova Aprianti, Ahyani Ardaninggar, Sasmita Sari Arini, Dewi Ulfah Febriyanto, Fery Citra Habibah Habibah Hasan, Julian Muhammad Margie, Lyandra Aisyah Nurochman, Ali Nursyirwan , Vivi Iswanti Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Putri, Destiana Nila Rusdi Rusdi Safura, Evi Karina Saragih, Muhammad Rizal Saraswati, Diyah Septiningrum, Liana Dwi Setiawan, Destia Dwisakinah Sjahputra, Andri Soeyatno, Rahmah Farahdita Sucayono, Sucayono Sujarwo Sujarwo Tusolihah, Nurdilla Yudawirawan, Moh. Yuddy