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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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PERAN KOMPENSASI, LINGKUNGAN KERJA, DAN DUKUNGAN PIMPINAN DALAM MENINGKATKAN SEMANGAT KERJA Paeno, Paeno; Finatariani, Endah; Mawardi, Syamsi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.276

For employees, carrying out duties properly is an obligation. But in practice, maintaining work performance and productivity is not easy. Therefore, factors that strengthen morale are needed, including a good compensation system, a comfortable working environment, and getting support from the leadership. In fact, this study will analyze these three factors, in order to determine the level of employee motivation. For this reason, a quantitative approach is determined, in order to obtain a statistical picture of the level of employee morale. In testing, multiple regression techniques are used. The research subjects were employees of PT Panin Bank, with a sample size of 52. The research data were obtained by distributing questionnaires. The results suggest that compensation is the factor that is considered the most influential on morale. This finding confirms that an employee will work better if his main goals are met. In a work context, the main goal of employees is compensation. It can be concluded, compensation can be used as an organizational strategy in directing and controlling employees so that they work in accordance with the interests of the company. Keyword : Motivation, Compensation, Environment, Leadership

PENGUATAN KOMITMEN KERJA MELALUI PENINGKATAN MOTIVASI YANG DIPENGARUHI OLEH BUDAYA DAN LINGKUNGAN KERJA I Nyoman Marayasa; Mukrodi Mukrodi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.277

The results will not betray effort, it is a real expression, that every success is the result of hard work, ability, intelligence, and sacrifice. This means that at work requires a committed attitude. Namely, a determination, sincerity, and responsibility for the trust received. Thus, every behavior is obedience to rules, obedience to orders, and compliance with procedures. The employee model with this attitude has a significant effect on the achievement of organizational goals. This study is interested in expressing the attitude of commitment and the variables that influence it. The research method used is quantitative, descriptive analysis, and path analysis. The results showed that the organizational culture variable was the dominant factor in commitment. Even organizational culture can increase morale (motivation) which has an impact on strengthening work commitment. In addition, the work environment variable has a weak relationship in explaining work motivation and commitment.

DAMPAK KENAIKAN SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR Agus Supriatna; Fakung Rahman; Aziz Willianta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.278

Many factors influence the stock price of a company, including aspects of the domestic economy. In many studies, it is explained that stock prices are very sensitive to economic indicators, including inflation and interest rates. The reason is, the two instruments cause changes in business dynamics. This study aims to reveal the impact of interest rate fluctuations and inflation on stock prices. The population in this study is data regarding interest rates, inflation, and stock prices at PT Gajah Tunggal Tbk which are included in the Central Statistics Agency (BPS), Bank Indonesia (BI) and the Indonesia Stock Exchange (BEI) for the period 2009 – 2018, using multiple regression analysis. The results revealed that the increase in interest rates had a negative impact on stock prices. This means that inflation is one of the economic factors that causes a company's stock price to decline. This happens, because inflation has an impact on people's purchasing power, so that indirectly many investors refrain from investing.

PENGARUH PENDAPATAN BUNGA, UKURAN PERUSAHAAN DAN PRODUKTIVITAS TERHADAP RATING SUKUK Dila Angraini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.279

The purpose of this study was to examine the influence of the variable interest income, company size, and productivity on the corporate sukuk rating. The yield on the sukuk that will be received by investors illustrates the level of investor returns but the rate of return also describes the level of risk borne by investors. This research was conducted on all companies that issued sukuk which were listed on the Indonesia Stock Exchange for the period 2014-2018 and published their financial reports during the study period. The research sample is corporate sukuk with 35 data. This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study was panel data regression with a random effect model. The results showed that interest income and productivity had no effect on the sukuk rating while firm size had an effect on the sukuk rating. This finding is in accordance with the existing theory that the factors that influence the corporate sukuk rating can be detected by the influence of non-financial variables.

PERTUMBUHAN EKONOMI: Analisis Fundamental Keuangan Daerah (Efisiensi, Efektivitas, & Modal) Sahroni, Sahroni; Sutoro, Moh.
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.280

Economic growth is one indicator of a region's progress. Therefore, the local government seeks to increase it through many factors, one of which is maximizing the use of the budget. It is hoped that regional development can be realized in accordance with strategic plans, is right on target, and has an impact on the progress of community economic activities. This study aims to examine what factors influence economic growth in the city of South Tangerang. In practice, this research uses a quantitative approach. Regression analysis is used to explain the data. The research data were obtained through purposive sampling techniques. The results showed that economic growth in South Tangerang City will increase significantly if the efficiency factor increases. This means that economic development will be better if the use of the budget is right on target and according to the regional priority scale. Thus, the community can take advantage of the facilities that have been built by the local government to support economic activities.

KINERJA BANK: Sudut Pandang Aktivitas, Kecukupan Modal, dan Tingkat Pendapatan Sairin, Sairin; Sutoro, Moh.
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.281

As a profit institution, presenting good financial governance is a must. This is necessary, to demonstrate the company's ability to run a business, both in terms of operations, capital, or profits. This study aims to analyze the financial performance of the bank, through a study of business activities, capital adequacy and income levels. As well as to see how the company's revenue increases. To test this phenomenon, quantitative research methods are used with multiple regression analysis. The object of this research is the state commercial bank with the amount of data used is 40, through purposive sampling technique. The results showed that interest income was a determining factor for increasing banking income in Indonesia. This means that the optimization of credit activities will have a positive impact on bank revenue (in this case bank interest). However, the ratio of capital, credit, and operating costs during the 2010-2019 period has not shown a significant effect on the increase in company profitability.

PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Henni Rahayu Handayani; Siti Mardiansyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.282

Various methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduce tax payments made by the company is generally classified as planned. However, the actions taken were taking into account the applicable tax regulations, namely by taking advantage of an unstable financial situation and controlling operating profit. In other words, it is possible to reduce tax costs in the manufacturing sector, because there are many gaps in business operations.

PENGARUH ROTASI JABATAN, ETOS KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT KHARISMA SURYA SEMESTA Sismawati Situmorang; Achmad Fauzi; Sri Maulidia Permatasari; Anton Robiansyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.283

This research aims to provide empirical evidence for the impact of job rotation, professional ethics and work motivation on employee performance. The subjects of this study are employees working at PT. Kharisma Surya Semesta. The method used in this study is the use of survey and interview methods, as well as the method of distributing questionnaires (the sampling technique of this study uses census technique), which means that the interviewees used are all employees working at PT Kharisma Surya Semesta. Data collection was conducted from October 2020 to July 2020. The data analysis methods used in this study are descriptive analysis and verification analysis. The data processing in this study used structural equation modeling (SEM) analysis and the partial least squares (PLS) alternative method using Smart PLS 3.0 software. The research results provide empirical evidence that shows that job rotation, professional ethics and work motivation have an impact of 75,7% on employee performance. Further test results prove that job rotation, professional ethics and work motivation have a positive and significant impact on employee performance.

MEMBANGUN LOYALITAS PELANGGAN PROVIDER INTERNET MELALUI PENINGKATAN DIMENSI PELAYANAN Budi Harsono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.284

Explicitly, the company's goal is to make a profit. This will only be achieved, if you have customers. Therefore, building good relationships with customers is a necessity, one of which is by providing excellent service. In the internet service business, customer loyalty is a top priority. So, providing quality service is one of the best ways to maintain it. Indeed, this study seeks to examine and analyze the role of service on customer behavior of Internet service users in Indihome, South Jakarta. To study it, a quantitative approach was used with multiple regression analysis. The sampling technique used simple random, and data collection using a questionnaire. The number of respondents who are willing to be sampled is 100 people. The results of the study explained that loyalty occurs because customers are satisfied. In this study, customer satisfaction occurs because the services provided are very good, especially in terms of network reliability. Coupled with the friendliness and responsiveness of service providers, this reinforces positive perceptions of the company.

PENGARUH DISIPLIN TERHADAP KINERJA DENGAN VARIABEL EFIKASI DAN MOTIVASI EKSTERNAL SEBAGAI EKSOGEN Herlin Amelia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (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.v4i2.285

The growth of the hotel industry in the Cilegon city continues to increase, this is indicated by the establishment of many new hotel buildings. However, things got even more difficult, when there was a pandemic. In a difficult time like this, the obstacle is not only competition, but the decline in public interest in the tourism industry is a very heavy blow. Therefore, companies are required to improve service quality, one of which is through improving employee performance. In fact, this study intends to examine how the role of human resource quality on hotel performance, even during a pandemic, is able to retain visitors. To prove the correctness of the research, a quantitative method is determined as the basis for research, and path analysis as an analytical tool. The research object is Hotel Sari Kuring Indah, Cilegon City, the research subjects are employees, simple random sampling technique, and the number of respondents is 103. The results confirm that in the hotel industry employee performance in the form of service greatly impacts the interest of hotel visitors. In addition, the performance of hotel employees is greatly influenced by the level of discipline. However, the emergence of disciplined behavior will be formed if employees have high morale, both internally and externally.

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Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
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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