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Contact Name
Wahyudi
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INDONESIA
Scientific Journal of Reflection : Economic, Accounting, Management and Business
ISSN : 26153009     EISSN : 26213389     DOI : -
Core Subject : Economy,
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
Articles 932 Documents
FACTORS AFFECTING JOB SATISFACTION Moh Sutoro
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (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.v3i4.232

Abstract

The task of educational institutions is to carry out a quality teaching and learning process, and the key is in the teacher. Therefore, the institution should be ensure the quality of teacher performance is maintained. This study aims to identify several factors that affect teacher performance, but the measure is job satisfaction. This is intended, to find out how the treatment of a teacher to carry out the task as well as possible, which is influenced by mood. To test the validity of the research, quantitative methods and structural equation modeling analysis were used. As for data collection techniques, researchers used a questionnaire, which was given directly to the respondent (teacher). The results showed, 1) Motivation to be a good mediator in influencing job satisfaction. 2) A good work culture can influence work behavior and shape work morale. 3) Low stress levels can affect teacher behavior to work better, because they are in a good mood (satisfied). This means that there are many non-physical factors that significantly affect teacher performance, including work culture, stress, and motivation. Therefore, in the aspect of human resource management, the treatment of institutions should be based on a humanitarian approach
MODEL KINERJA BERBASIS NILAI-NILAI BUDAYA ORGANISASI PADA PEGAWAI KANWIL KEMENTERIAN AGAMA PROVINSI BANTEN Dinantara, Mohamad Duddy; Harras, Hadyati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (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.v3i4.233

Abstract

Building public trust is the core of public services, but currently at the Regional Office of Banten Religion Ministry, public trust has not been built. The negative stigma of society, such as lack of transparency, many civil servants who act on behalf of religion take advantage of the public's ignorance on Hajj and Umrah management, and poor management of religious education. Therefore, this study was conducted seeing to what extent the employees of Banten Religion Ministry performed, and to analyze work culture factors had an impact on performance. This study uses quantitative methods, research sample is 67 respondents, sampling technique is simple random, research instrument uses a questionnaire, and the analysis method uses linear regression. The results showed that professional work culture contributed dominantly to performance. This finding confirms that the professional working model in the Banten Religion Ministry is more prominent than other cultural values
PENGARUH MOTIVASI DAN UPAYA PENCEGAHAN TERHADAP KINERJA KADER KESEHATAN Rendi Salam
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (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.v3i4.234

Abstract

Dengue cases always occur in every year. This requires the people involved to improve their performance, including the health cadres. This study aims to analyze the effect of motivation and prevention efforts on the performance of health cadres. Design research conducted in the preparation of this is associative quantitative. The research data were obtained from the statement of health cadres in Pamulang Health Center, which amounted to 50 people. The analysis technique uses regression with several other analyzes needed. Research facts show that motivation is the most dominant variable in influencing employee performance, then effort. This confirms, if the performance of health cadres is very dependent on morale
DETERMINAN MOTIVASI KERJA DAN IMPLIKASINYA TERHADAP KOMITMEN PEGAWAI PUSDIKLAT KEMENTERIAN AGAMA REPUBLIK INDONESIA Sairin Sairin; Hadyati Harras
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (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.v3i4.235

Abstract

The state civil apparatus is a state servant in charge of serving the community. Therefore, they are required to work professionally and integrity. To achieve good performance requires an attitude of commitment, and this is influenced by many factors including leadership, organizational culture, and work motivation. This study aims to analyze these three factors, how they affect commitment. Research methods using quantitative and path analysis. The research site at Education and Training Center of Indonesian Religion Ministry. The unit of analysis sampled was 50 people (employees who volunteered to fill out the questionnaire). The results showed that organizational culture can significantly increase employee commitment if work motivation to be mediation
KINERJA DOSEN: KONTRIBUSINYA TERHADAP AKREDITASI PERGURUAN TINGGI Wahyudi Wahyudi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (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.v3i4.241

Abstract

Being a good lecturer is awareness, but being a responsible lecturer is a demand. In this section, it will be found that many lecturers are not correct in some of their obligations, and this causes the institution's performance to be drop. In this research, it will be stated how the actual lecturer performance, what is the meaning and impact, and what to do next. Qualitative methods are used to see the reality of a phenomenon, and the data becomes authentic evidence, so that it can be suggested implications. The results showed that the lecturers' performance was low, both in education, research, and community service. This emphasizes how lecturers are ignorant of their obligations, how institutional leaders do not care about the situation, and this is normal if the institution's achievement is low
PENGARUH TATA KELOLA PERUSAHAAN DAN TRANSFER HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
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.v4i1.242

Abstract

This study aims to analyze the effect of corporate governance and transfer of special relationships to effective tax rates. This method uses quantitative descriptive. This population is 89 companies and uses various industrial manufacturing sub-sector companies and consumer goods industries, with a sample of 52 with purposive sampling in sampling techniques. The data analysis technique uses SPSS 24 with descriptive statistical tests, classic assumption tests, partial tests and simultaneous tests using multiple linear regression methods. The results show simultaneously that corporate governance variables and transfer of special relationships have a significant effect on effective tax rates. This is proven by the significance value of 0.007 less than 0.05
KONSEPSI MOTIVASI KERJA DALAM UPAYA MENINGKATKAN KINERJA KARYAWAN Mukrodi Mukrodi
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.v4i1.243

Abstract

Motivation is the most important factor to support the nets of a performance activity in order to increase company productivity. Providing motivation to employees is an obligation and is one part of the implementation of human resource management. Every company must have a program that has been designed in a vision and mission, both short-term programs, medium-term programs, and long-term programs. This study aims to identify the factors that motivate employees in carrying out their work, as well as find a new solution regarding expectations about the company's future. This study uses a qualitative method in which the data collection is done by interview so that it can dig deeper about the employee. As the object of this research are the employees of PT. ISS Jasa Indonesia. The results obtained from this study stated that an employee's work motivation is influenced by economic factors that are formed from work values, biographical characteristics, and personal characteristics of the informants
ANALISIS TINGKAT LIKUIDITAS PT. SEPATU BATA TBK DITINJAU DARI PERPUTARAN KAS DAN MODAL KERJA Ade Ratna Sari; Mahadi Saputra; Nadiah Oktavia
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.v4i1.244

Abstract

Getting a profit is a business goal, so every effort is made, including controlling finances. Liquidity is one of the financial parameters, which explains how smooth internal finance is, so that it can finance business activities and obligations. This study aims to reveal information related to the liquidity of a company by looking at cash rotation and working capital. For this reason, quantitative methods are used with secondary data (financial reports) as the unit of analysis. In describing the data, regression analysis was used. The results showed that the level of liquidity was highly dependent on cash and working capital. Statistically, working capital is the dominant factor in corporate liquidity. This confirms that liquidity is an alternating flow whose main source is capital. This means that the company's business activities will run smoothly if supported by large capital, this has an impact on the smooth flow of the company's cash flow. This triggers high levels of income, and helps the company cope with its obligations
PENGARUH NILAI PERUSAHAAN, KINERJA PERUSAHAAN, DAN KESEMPATAN BERTUMBUH TERHADAP RETURN SAHAM PERUSAHAAN KELUARGA DENGAN UKURAN KAP SEBAGAI PEMODERASI Dea Annisa; Almas Akmarina Nur Alyani
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.v4i1.245

Abstract

This research was aimed to examine the effect determinant factors of stock return, from the corporate value, corporate performance and growth opportunities. In addition, this research purpose also to find the role of KAP size in moderated relations between the other determinant factors and stock return. This research covers several a family company listed on the Indonesia Stock Exchange (IDX). Role of corporate value proxied by Price Earning Ratio (PER), corporate performance proxied by Return On Asset (ROA), and growth opportunities proxied by Investment Opportunity Set (IOS). KAP size proxied by dummy variabel, score 1 for company that using the big four accountant public and 0 for company that using non the big four accountant public. Stock return proxied by actual return. Variables on this research are be measured by regression analysis and Moderated Regresion Analysis (MRA). Based on the results of the research showed PER, ROA, and IOS had significant effect of the simultaneous on Stock Return. ROA and IOS had significant effect of the parsial on Stock Return. But PER had no significant effect of the parsial on Stock Return. On the results of KAP size able to moderating variable in the relations corporate performance on stock return. But no able to moderating variable in the relations corporate value and growth opportunities on Stock Return
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

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