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Scientific Journal of Reflection : Economic, Accounting, Management and Business

SJR
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Published by Sekolah Menengah Kejuruan Pustek Serpong

ISSN : 26153009 EISSN : 26213389 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business studies

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 932 Documents

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ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP GOOD CORPORATE GOVERNANCE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN Indawati, Indawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This research aims to know the influence of financial performance of Return On Assests (ROA),  Net Profit Margin (NPM), and  Current Ratio (CR) to  Good Corporate Governance (GCG) and the influence of  Good Corporate Governance (GCG) on company value Price To Book Value (PBV). To simplify the research, the authors use the financial statement from period 2010 to 2015. The method of analysis which used in this research is Panel Data analysis method. From the results of research using EVIEWS 9 (Computer Applicaitions tools) based on ?t? test i.e ROA influence and significantly on GCG, NPM negative influence and significantly GCG, CR influence and significantly to GCG, PBV  influence and significantly GCG, and testing based on ?F? test (simultaneous) influence of financial performance  ROA, NPM, CR on GCG the financial performance influence simultaneously on GCG, and influence GCG on PBV based on ?F? test (simultaneous)  GCG has no influence simultaneously on company value PBV. So it can be clonclusion based on ?t? test and ?F? test are done with ROA, NPM, CR and GCG influence and significantly on the company value

ANALISIS KINERJA KEUANGAN BANK UMUM PEMERINTAH TAHUN 2013 -2017 Muhammad Hasan, Julian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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The purpose of this study was to determine the effect of CAR, LDR, NIM and BOPO on ROA of Government Commercial Banks listed on the Indonesia Stock Exchange in the Blue Chip category for 2013-2017. The research design used in the preparation of this research is quantitative with descriptive explanations. The analysis method used is multiple linear regression analysis with a sample of 20 company data for the 2013-2017 period and the type of data used is time series. The results of the analysis show that CAR has a significant negative effect on ROA with a regression coefficient of -0.090. LDR has a positive but not significant effect on ROA with a regression coefficient of 0.076. NIM has a positive and significant effect on ROA with a regression coefficient of 0.487. BOPO has a negative and significant effect on ROA with a regression coefficient of -0.565. While the test results simultaneously show CAR, LDR, NIM and BOPO together have a significant effect on ROA with a coefficient of determination of 0.986

ANALISIS PROFITABILITAS, FIRM SIZE DAN STRUKTUR KEPEMILIKAN SAHAM TERHADAP INTELLECTUAL CAPITAL DISCLOSURE DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA SEKTOR MAKANAN DAN MINUMAN TAHUN 2010-2015 Aisyah Margie, Lyandra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This research aims to analyze the effect of profitability, firm size and shareholding structure on intellectual capital disclosure and its impact on company value in food and beverage sub-sector listed in Indonesia Stock Exchange. The sample in this research is food and beverage sub-sector companies listed in Indonesia Stock Exchange period 2010-2015 period. By using purposive sampling method, obtained as many as 11 companies determined as sample research. Statistical test is done by using regression test of panel data of random effect model. The research method used is quantitative descriptive by doing the activity of collecting secondary data from annual report of company. The results showed that simultaneously, profitability, firm size and share ownership have significant effect on intellectual capital disclosure. Partially, firm size variables significantly influence intellectual capital disclosure but profitability and share ownership have no significant effect on intellectual capital disclosure. While intellectual capital disclosure has a significant effect on company value

PENGARUH SOSIALISASI DAN PENERAPAN E-FAKTUR TERHADAP TINGKAT PELAPORAN SPT MASA PPN Suwarno, Suwarno
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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The purpose in this research is to determine whether there is influence between socialization and implementation of e-invoices to the VAT return period level reporting on a taxable entrepreneur tax service office pratama Depok Cimanggis. the model used in this research is quantitative analysis research model. The data used are primary data by spread out  questionnaires to the Taxable Entrepreneur contained in  KPP Pratama  Depok Cimanggis, the sampling technique using simple random sampling. Then the questionnaires were distributed to 94 respondents. Technical analysis of test data quality is test validity, reliability and classic assumption test and multiple linear regression test that is testing the coefficient of determination, t test and f. The results showed that the dissemination of e-invoices not have a significant impact on the level of reporting VAT return period, otherwise the implementation of e-invoicing positive and significant impact on the level of return period PPN. And reporting research results simultaneously (together) dissemination and application variables e-invoicing positive and significant impact on the level of reporting VAT return period

PENGARUH STRUKTUR MODAL TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Hamdi, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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The purpose of this research is to know how big influence of capital structure to tax aggressiveness. In addition, this study also examined the moderating role of profitability for the effect of capital structure on tax aggressiveness. The research was conducted on consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The type of this research is quantitative research, while the sampling technique is done by using purposive sampling method. The sample of this research is 8 companies period of year 2011-2015. The independent variable in this research is Capital Structure. Then the dependent variable in the form of Tax Aggressiveness and Moderation Variable is Profitability. The analytical method used is classical assumption test method, linear regression, t test analysis, f test analysis, and path analysis using computer program SPSS version 22.0 and Microsoft Excel 2010. Based on the results of research conducted, pointed out that partially capital structure effect on aggressiveness taxes, and profitability moderate the effect of capital structure on tax aggressiveness

ANALISIS PENGARUH SIFAT MACHIAVELLIANISMEÂ¸ ETIKA DAN TANGGUNG JAWAB SOSIAL, FAKTOR SITUASIONAL DAN LOCUS OF CONTROL TERHADAP PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Agung Tofiq, Tri; Dwi Mulyani, Susi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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The following research aimed to study the effect of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external  Locus of control on ethical decision making made by tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. The data is gathered using questionnaire for tax consultant registered in Indonesian Tax Consultants Associations for Banten Region. There are four independent variable with Likert scale used on this research i.e. of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external Locus of control; and ethical decision making as the dependent variable with nominal scale. These data is analyzed with logistic regression using SPSS version 15.0. The research shows that: 1) Machiavellian personality doesn?t have significant effect on tax consultant?s ethical decision making, 2) Perceived Role of Ethics and Social Responsibility (PRESOR) positively affect tax consultant?s ethical decision making significantly, 3) Situational factors positively affect tax consultant?s ethical decision making significantly, 4) Internal and External  Locus of control positively affect tax consultant?s ethical decision making significantly. Simultaneous testing shows that Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external  Locus of control have significant effect on ethical decision making made by tax consultant as big as 68,60%

PENGARUH AUDIT DELAY, REPUTASI AUDITOR, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2010-2015 Nurul Hidayati, Wahyu
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This study aims to find out, analyze, prove and test the influence of Audit Delay, Auditor Reputation, Company Growth, Financial Distress, Change of Management and Public Ownership of Switching Auditors in Manufacturing companies listed on the Stock Exchange in 2010-2015. The sampling method used was purposive sampling; the population of manufacturing companies on the Stock Exchange was selected based on certain criteria. The data of this study were tested using the classical assumption test using multiple linear regression analysis techniques using SPSS version 24 for windows. The results showed that partially Audit Delay had no significant effect on the Switching Auditor, Auditor Reputation had no effect on the Switching Auditor, Management Change had an effect on the Switching Auditor, Financial Distress had no effect on the Switching Auditor, company growth had an effect on the Switching Auditor, Public Ownership had no effect on Switching Auditor, and simultaneously audit delay, Auditor Reputation, Management Change, Financial Distress, company growth, public ownership, have a significant effect on the Auditor Switching. The test is based on a confidence level of 89.4% and an error rate of 10.6%

PENGARUH RASIO LIKUIDITAS, LEVERAGE KEUANGAN, OPERATING INCOME, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Yanuar, Yayan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This study aims to determine the effect of liquidity ratios, financial leverage, Operating income, and audit committee effectiveness on  financial distress. Liquidity ratio, financial leverage, Operating income and audit committee effectiveness as independent variable and financial distress as dependent variable. This study uses the basic theory of agency theory (agency theory). This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2014-2016. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample of this study consists of 37 manufacturing companies listed on the Indonesia Stock Exchange 2014-2016 which is determined through purposive sampling. Data analysis technique used is logistic regression test by using SPSS version 22. The results of this research are (1) liquidity ratio has no significant effect on financial distress, (2) financial  leverage has no significant effect on  financial distress, (3) Operating income has significant effect on financial distress, (4) the size of the audit committee has a significant effect on  financial distress, (5) audit committee meetings has nosignificant  effect on financial distress, and (6) liquidity ratio, financial leverage, Operating income, audit committee size, and audit committee meeting simultaneously have significant effect on financial distress

DETERMINAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL Nuriman Buchori Hasmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 3 (2020): 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 | DOI: 10.37481/sjr.v3i3.219

This study aimed to analyze and prove the influence of competence and career development on work motivation and its implication toward employee’s performance of education and culture affairs offices at Banten province, both partially and simultaneously. The method used in this research were descriptive, survey and explanatory method with population size of 1.406 and sample size of 210 respondents. The method used to analysis data was SEM (Structural Equation Modeling). The research result, obtained the findings that competence, motivation and career development simultaneously had significant effect toward performance. Viewed as partial, Competence had dominantly toward employee’s performance. Concerning on direct and indirect effect that work motivation was being partial mediating. The study recommends that in order to improve employee’s performance which reflected by the dimension aspects of the quantity increased work motivation which reflected by the dimension needs to be affiliated and supported by increased competence reflected by the dimension of the ability and do repairs on a career development system reflected the dimension of chance of education and training

SURVEY MOTIVASI KERJA DRIVER OJEK ONLINE GRAB Fitria Nur Anggraeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 3 (2020): 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 | DOI: 10.37481/sjr.v3i3.220

It's not easy to get a job in this century, although highly educated, there is no guarantee. However, technological progress does not mean without opportunities, one of them being a transportation partner. Being a freelance worker is not as good as it seems, because the amount of income is very dependent on hard work, and it really drains everything. So it is not uncommon to feel tired and discouraged. Moreover, the field of work is very dependent on the customer, so there is not much to do but keep hoping for the opportunity. This study aims to find information about the work motivation of online drivers, the quantitative approach is expected to provide input. The population is determined by 50 respondents with an incidental sample technique. The results showed that the highest motivation for drivers was necessity, followed by hope. This finding confirms that the motivation theory initiated by Maslow is operationally very dependent on the characteristics of the research subjects, so the treatment will be different.

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Contact Name Wahyudi

Contact Email jurnalsjr@gmail.com

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Editorial Address Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location Kota tangerang selatan, Banten INDONESIA

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA