Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

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

SJR
Website

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

15 16 17 18 19

LEVERAGE, EARNING PER SHARE AND PROFITABILITY: A STUDY ON INFRASTRUCTURE COMPANIES LISTED AT IDX FROM YEAR 2015-2018 James Benjamin Soeindoen; Harlyn Lindon Siagian
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.v4i2.286

To measure company performance, use financial ratio analysis to find out several aspects that determine the financial position and company development, one of which is profitability ratios. This study aims to determine the effect of leverage and earnings per share on profitability. The variable leverage (DER) and earnings per share (EPS) as independent variables (independent) and profitability (ROE) as independent variables (dependent). The number of samples used in this study was 48 there are infrastructure companies in the energy sub-sector (6), toll roads, airports, ports, and the like (5), and telecommunications (8) registered on the IDX, the company provides financial reports and annual reports in 2015-2018. Data were collected using a purposive sampling method based on certain conditions. The method in this study uses a non-participant observation method or used secondary data. Data were analyzed using linear regression models. The results show that leverage does not oppose profitability, while earnings per share tend to profitability.

ANALISIS NILAI PERUSAHAAN BERDASARKAN PELUANG PERTUMBUHAN, KEPEMILIKAN INSTITUSIONAL, MANAJEMEN LABA, DAN KEBIJAKAN DIVIDEN Joned Ceilendra Saksana
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.v4i2.287

Getting profit is not the end goal, but getting the opportunity to grow (value) and continue to increase revenue is the essence of the company's existence. Therefore, the company value is considered important (as a long-term goal). This study seeks to analyze the factors that shape the value of a company, so that research recommendations can be made. In research implementation, quantitative methods are used with statistical regression analysis. The research object is a company engaged in the consumer goods sector, totaling 22. The type of research data is a panel, with a purposive technique of taking. The results suggest that the rise and fall of firm value is strongly influenced by technical and fundamental factors, particularly from the aspect of earnings management. The company's ability to manage and manage profits has an impact on increasing the company's business effectiveness, and has an impact on improving the company's financial quality. This makes investors perceive and assess a company as having a good future, thereby increasing the company's value.

PENGARUH RASIO UTANG, PERTUMBUHAN ASET, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI TAMBANG DI INDONESIA Muhammad Andrei Lesmono
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.v4i2.288

The progress of a company cannot be separated from the assessment of the shareholders, in this case the company's ability to provide benefits. In other words, company value reflects the performance and business growth of a company. It explicitly means that the business that is carried out is profitable, then has an impact on increasing assets and market growth, and has an impact on increasing the welfare of shareholders. This study aims to analyze the determinants of firm value based on the aspects of assets, capital and profits. The phenomenon was studied based on a quantitative perspective with panel data regression analysis. The research object is mining companies in Indonesia with a purposive sampling technique. The results of the study explain that changes in asset structure (size and asset growth) in a positive direction strengthen firm value. In addition, the strengthening of capital over debt strengthens the effect of profit on share prices (firm value). This condition confirms that mining companies in Indonesia have good prospects in terms of profits, assets and capital, so investors deserve to be assessed well.

THREE ASPECTS (SELF, LEADERSHIP, AND ORGANIZATION) ARE IMPORTANT IN BUILDING WORK COMMITMENT Yudhistira Adwimurti
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.v4i2.289

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 leadership variable has a weak relationship in explaining work motivation and commitment. This means that comfort, warmth, and good relations between employees are the main keys to generating morale. Then born an attitude of responsibility, fighting for the interests of the company, totality and loyalty to the progress of the company. At this point, culture becomes an important cause for the birth of employee dedication to the company.

ANALISIS HUBUNGAN ATRIBUT EKOLOGI LAMUN DENGAN KUALITAS PERAIRAN DI TAMAN NASIONAL BALURAN KABUPATEN SITUBONDO Sutadi Sutadi; Lilik Sulistyowati; Eko Sriwiyono
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.v4i2.290

Seagrass is one of the important ecosystems in coastal but it’s prone to damage by humans or natural factors. The existence of human activities, pollution and tourism activities in the coastal of Baluran National Park are factors that allow disruption of growth and changes of seagrass ecosystem. The study was conducted in May - June 2020 in order to identify the diversity of seagrass species, density, cover and correlations of seagrass attributes with the water quality in the Baluran National Park. (diversity, equitability and dominance) and the research was conducted at 6 stations. Seagrass observations using the "Quadrat Transect" method. Environment parameters include physical and chemical parameters such temperature, salinity, pH and dissolved oxygen, nitrates, phosphates and turbidity. The relationship between water quality and the ecological attributes of seagrass was analyzed using Pearson analysis (SPSS Statistics version 23). The results obtained 10 seagrass species that are Cymodocea rotundata Cymodocea serrulata. Enhalus acoroides Halodule pinifolia Halodule uninervis Halophila minor Halophila ovalis Syringodium isoetifolium Thalassia hemprichii and Thalassodnedron ciliatum. Seagrass cover which is included in the healthy category is station 6 with a cover value of 62% and station 3 by 61%, while station 1, station 2, station 4 and station 5 are in the less rich / less healthy category, Temperature and salinity parameters have a close relation between attributes of seagrass with water qualities. Temperature has a very strong of relation in index of diversity and index of equitability with a value of 0.856 and 0.824. The correlation coefficient (r) are 0.029 for diversity and 0.044 for equitability, while salinity has a strong relationship to equitability (0.878) with a value of correlation coefficient (r) is 0.022, and the other water qualities parameters have no significant effect. against seagrass.

UPAYA MENINGKATKAN KINERJA PERUSAHAAN MELALUI EFEKTIVITAS AKTIVITAS BISNIS, TATA KELOLA, DAN OPTIMALISASI PROFIT Janudin Janudin; Liana Dwi Septiningrum
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.v4i2.292

The growth in stock prices reflects the good performance of a company, and the achievement of performance is a manifestation of the availability and good use of capital (in generating profits), business activities run effectively and efficiently, and business risks can be overcome. This means, behind the benefits or goals achieved, there are many factors that influence it. Explicitly, the purpose of this research is to reveal three main factors that are thought to affect bank performance, including capital, business activities and income. The research scope is financial, so the appropriate research model approach is quantitative. To prove this conjecture, linear regression analysis was used. The results reveal that the profitability factor is quite consistent in influencing the growth of bank performance. This is characterized by a positive linear nature, where every time there is a change in profit instruments, the bank's performance has an upward trend. This finding strengthens the argument or reason for the establishment of the company, namely getting profit.

ANALISIS PRESTASI KERJA BERBASIS KOMPETENSI PADA PEGAWAI SEKRETARIAT DIREKTORAT JENDERAL PERCEPATAN PEMBANGUNAN DAERAH TERTINGGAL KEMENTERIAN DESA, PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASI Syamsi Mawardi; Pusporini Palupi Jamaludin
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.v4i2.295

The formulation of the problem in the research is whether there is an effect of work ability on employee work performance at the Secretariat of the Directorate General of Development Acceleration of Disadvantaged Areas, Ministry of Villages, Development of Disadvantaged Areas and Transmigration The research method uses a survey with a correlational quantitative approach. The sampling technique used was saturated sampling, namely the sample research technique when all members of the population were used as samples. Based on the results of the research that has been done, it can be concluded that the work ability variable has a positive, strong and significant effect on employee work performance. This can be seen from the correlation coefficient value of 0.723, while the coefficient of determination (r²) is 0.522, meaning that the variable of ability contributes 52.2% to the employee work performance variable. The result of the significance test of the ability variable on employee work performance

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA Rosita Wulandari
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.v4i2.303

This study aims to examine the effect of partially balanced funds, local tax revenues and regional expenditure on the financial performance of local governments in the Indonesian province. This study was conducted at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance in the period 2012-2018 through the official website www.djpk.kemenkeu.go.id. Regional financial performance is measured using the ratio of fiscal decentralization by comparing the Original Regional Revenue and Total Revenue, while the balancing fund, Regional Tax Revenue and Regional expenditure are calculated based on each of the realization of these variables. The population used in this study is all provinces in Indonesia during the 2012-2018 period as many as 34 provinces. Sampling uses the Purposive Sampling method with the criteria of the provincial government which has an official website of the local government and which publishes the Budget Realization Report (LRA) so that a sample of 14 provinces is obtained over a 7-year period. The results showed that simultaneous balancing funds, local tax revenues, and regional spending affect the financial performance of provincial government in Indonesia. Whereas partially shows that regional tax revenue and regional expenditure affect the financial performance of the provincial government in Indonesia while the balance fund does not affect the financial performance of the provincial government in Indonesia. Future studies can develop the results of this study by adding other variables such as regional retribution, size and wealth, and can replace financial performance measurements with efficiency ratios or regional independence ratios

A BUSINESS FEASIBILITY ANALYSIS OF SMALL AND MEDIUM ENTERPRISES FOR PRODUCT STRATEGY DETERMINATION Franka Hendra; Supriyono Supriyono; Riki Efendi; Rosalinda Rosalinda; Retno Indriyati
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.v4i3.320

The main objective of this research is to analyze the feasibility of a small and medium enteIDRrise to analyze the feasibility of developing its business. The method used in this paper is to determine a slow skimming strategy by first analyzing financial feasibility and analyzing internal and external factors. The results of this study are that the slow skiming strategy is implemented by concentrating efforts in certain places that are relatively limited and areas that are still close to the company's location, introducing products by carrying out promotional activities at every event or exhibition, consumers are willing to pay for products because of friendliness in service and satisfaction. With regard to products

PENGARUH SISTEM REKRUTMEN, PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA PADA PT SINAR JERNIH SUKSESINDO Doly Hasiholan Sitompul; Dicky Sinaga; Iren Maruba Sitanggang; Mas Intan Purba
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.v4i3.321

Work performance and productivity are manifestations of many factors, including satisfaction. Satisfaction is an indirect factor, but its impact is very significant on performance achievement. Even under certain circumstances, job satisfaction becomes the dominant factor in effectiveness, efficiency, and productivity. This study aims to examine the work factors that affect employee job satisfaction. The research method uses quantitative and multiple linear regression analysis. Simultaneous test results show that satisfaction is a factor that is sensitive to company policies, including recruitment, training, and career development. The most interesting thing from this finding is that recruitment is an indirect factor that influences the sense of satisfaction. That is, a good recruitment system can bring a sense of justice to employees, especially at the stage of promotion, clarity in the acceptance of employees in certain positions, is a guarantee of a sense of justice. So there is no more feeling unappreciated or so

Page 17 of 94 | Total Record : 932

15 16 17 18 19

Filter by Year

2018 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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