cover
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
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
FINANCIAL PERFORMANCE IN SRI KEHATI COMPANY Rosita Wulandari
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.v4i3.332

Abstract

This study aims to determine and obtain empirical evidence about the influence of capital structure and ownership structure that is proxied by managerial ownership and institutional ownership on the company's financial performance with firm size as a control variable on companies listed on the Indonesia Stock Exchange and included in the SRI-KEHATI Index period 2013-2018. In this study researchers used quantitative research types. And the method used in this study is the associative method, with a total sample of 42 samples from 7 companies selected using purposive sampling techniques based on predetermined criteria. The data used are secondary data in the form of financial statements that have been audited from 2013 to 2018 taken from the Indonesia Stock Exchange website. Data analysis techniques used are descriptive statistics, classic assumption tests, and hypothesis testing. The results showed that: capital structure has a negative and significant effect on the company's financial performance, ownership structure that is proxied by managerial ownership has a positive and significant effect on the company's financial performance, ownership structure that is proxied by institutional ownership has a negative and significant effect on the company's financial performance. And the results of the research on capital structure and ownership structure proxied by managerial ownership and institutional ownership, and the size of the company influence the company's financial performance.
PENGARUH TINDAKAN SUPERVISI PIMPINAN TERHADAP KINERJA PEGAWAI PADA KOMISI PEMILIHAN UMUM DAERAH KOTA TANGERANG SELATAN Ibrahim Bali Pamungkas; Nanda Rodiyana; Laura Komala
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.v4i3.333

Abstract

The purpose of this study was to determine the supervisory actions of leaders consisting of variables of supervision techniques, supervision principles, supervisor's routine activities, supervision models have a positive and significant effect partially or simultaneously on employee performance. and to find out the most dominant variable of the supervisory technique variable, namely the principle of supervision. , supervisor routine activities, supervision model on employee performance. The result of this study is that there is a positive and significant influence partially or simultaneously between the supervisory actions of the leadership on the performance of the Regional KPU employees in South Tangerang City.
PENGARUH KECUKUPAN MODAL, PEMBIAYAAN BERMASALAH, BAGI HASIL DAN TINGKAT INFLASI TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH Wilda Nurhidayah; Amaliyah Amaliyah
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.v4i3.334

Abstract

This study aims to determine the effect of capital adequacy, problematic financing, profit sharing and inflation rates on Mudharabah deposits in Islamic commercial banks. There are 5 samples in this study that meet the criteria, namely Bank Jabar Banten Syariah, Panin Dubai Syariah Bank, Bukopin Syariah Bank, BCA Syariah and Maybank Syariah Indonesia. The analytical tool used is panel data regression analysis. The chosen model is Random Effect which is tested by F test and t test, with a significance level of 5%. From the results of the analysis, it is known that simultaneous Capital Adequacy, Problem Financing, Profit Sharing and Inflation Rate have a significant effect on Mudharabah Deposits. Partially Capital Adequacy, Problem Financing and Inflation Rate have no significant effect on Mudharabah Deposits while Profit Sharing has a positive and significant effect on Mudharabah Deposits.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA, DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KINERJA KARYAWAN DI PT. SINAR ANDALAS PROTEKSINDO Indah Rahel Tenri Manik; Aldo Nanda Putra Pratama; Khomeiny Yunior
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.v4i3.335

Abstract

This study aims to see the effect of: (1) work motivation on employee performance satisfaction (3) organizational commitment to employee performance satisfaction at PT.SINAR ANDALAS PROTEKSINDO. The research method uses quantitative quantitative research methods by looking at the relationship variable. By using simple data sampling technique, data analysis methods used are descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing either simultaneously or partially. The results of the calculation of hypothesis testing partially can be obtained the value of t value> t table or 0.379 <1.979 and significant obtained 0.0706> 0.05, tcount> ttable or 0.043> 1.979 and significant obtained 0.0668> 0.05, tcount> ttable or 3.174> 1.979 and significant obtained 0.002 <0 , 05 and the value of Fcount (9.248)> Ftable (1.69) and a significance probability of 0.000 <0.05. The coefficient of determination test results obtained Adjusted R Square value of 0.188, this means 18.8% of the variables that can be applied by the variation of the independent variables, while the remaining 18.8% is from other variables not examined in this study. The results showed that (1) the work environment has a positive effect on employee performance satisfaction (2) work motivation has a positive and significant effect on employee performance satisfaction (3) organizational commitment has no and insignificant effect on employee performance satisfaction simultaneously (work environment, work motivation motivation, and organizational commitment) have a significant effect on employee performance satisfaction at PT.Sinar Andalas Proteksindo.
IMPLEMENTASI PROGRAM GIZI UNTUK PENURUNAN STUNTING: Studi Kasus Pemerintah Daerah Kabupaten Lombok Utara Laksmiwati, Luh Gede; Ikhsan, Muhammad Ali; Warlina, Lina
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

Abstract

Stunting has become a national problem, even in every year there are 27.67% of malnutrition problems in Indonesian children. This problem demands the seriousness of the central, regional and related parties. This research is intended to see the impact of the nutrition program on reducing stunting problems. The determination of research subjects was carried out by non-probability with a purposive sampling technique. The main informants in this study were: Puskesmas nutrition service implementers and triangulation informants, namely: the Head of the Health Service, the Head of the General and Civil Service Sub-Section, the Head of the Nutrition Section, the Head of the Tanjung Puskesmas, the Village Head, the posyandu cadres, and the posyandu targets. Data collection was carried out by in-depth interviews, observation and documentation study. The research location was conducted in Medana Village, North Lombok Regency. The results showed that the implementation of the nutrition program in North Lombok Regency has not run optimally due to the lack of socialization in the form of communication between relevant officials, inadequate availability of resources (human and budget), inconsistent attitudes of implementers towards SOPs which are still lacking due to weak supervision, and bureaucratic channels. too long and the implementation relationship pattern is limited. From various aspects of the implementation of nutrition program policies to reduce stunting, when analyzed based on the theory of George Edwards III, the position of North Lombok Regency in the process of implementing a nutrition program to reduce stunting has not been optimally successful.
PENGARUH PEMAHAMAN VISI MISI, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. SINAR MATAHARI BARU Shofiyah Rahma; Mariana Natalia Siregar; Mey Ariska Manullang; Kristi Endah Ndilosa Ginting
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.v4i3.337

Abstract

In this research, the target is to analyze the effect of understanding the vision and mission, competence and communication on the performance of employees of PT. New Sunshine separately (partial) to the research. In this study, the material is sourced from primary and secondary data which is then collected into questionnaire data. The number of samples as many as 38 employees. Study testing with multiple linear analysis method. There is a T-count < T-table or l -0.683 < 2.03011 in the partial hypothesis testing and the significant value is 0.200 > 0.05. There is a value of Tcount > Ttable of -1.30 < 2.03011 and a significance size of Tcount of -0.683 < 2.03011 with a significant value of 0.499. Tcount > Ttable -0.683 < 2.03011. Partially, vision and mission, competence and communication have a negative and insignificant impact on employee performance. The adjusted r-square value of 0.123 was obtained from the coefficient of determination test in which 12.9% came from employee performance as the dependent variable which could be explained by variations of the independent variables vision mission, competence and communication. The remaining 87.1% (100% -12.9%) is explained from other variables that are not researched in research.
PEMANTAUAN DAN EVALUASI KEGIATAN PEMBERDAYAAN DAN PENGEMBANGAN KETANGGUHAN MASYARAKAT DESA TANGGUH BENCANA DI PROVINSI RIAU Ratih Setyo Rini; Puji Yuniarti; Wiwin Wianti
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.v4i3.339

Abstract

This research is descriptive qualitative with the aim of describing the Empowerment and Development of Community Resilience Activities in Disaster Resilient Villages in Riau Province. To get a complete picture and to be able to provide evaluations on several aspects of the assessment, monitoring of the implementation of activities is carried out through direct interviews with activity actors and reading literature through documents and reports on the implementation of activities. In general, all stages of Activities Empowerment and Development of Community Resilience in Disaster Resilient Villages has been carried out in Riau Province, namely in Siak Regency and Kampar Regency. In Siak Regency, activities were carried out in 3 (three) sub-districts and 3 (three) villages/kelurahan. Meanwhile in Kampar Regency, activities were carried out in 2 (two) sub-districts and 2 (two) villages/kelurahan. Empowerment and Development of Community Resilience in Disaster Resilient Villages in Riau Province. In general, it has achieved its objectives, but during the implementation of the activity stages, it has faced several problems. One suggestion for improving activities is to provide a budget for training (continuity) in forest fire control for government officials, village volunteers and forestry companies as well as communities around the forest.
PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN Sapta Setia Darma; Euis Nessia Fitri
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.v4i3.340

Abstract

This study aims to examine the effect of Capital Structure and Earnings Management Against Corporate Income Tax. This study uses Corporate Income Tax as the dependent variable and the Capital Structure proxied by Long Term Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER) and Earnings Management as variables independent. The population in this study are manufacturing companies registered in Indonesia Stock Exchange 2015-2017. This study uses a purposive technique sampling obtained 37 companies that meet the criteria for selecting data samples. Method The analysis used is multiple linear regression analysis, while to measure significant level used partial test (t) and simultaneous test (F). The results of this study shows that partially the Capital Structure proxied by Long Term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER) have an effect on Tax Corporate Income. While earnings management partially has no effect on Corporate Income Tax. Simultaneously Longproxied capital structureterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER) and Earnings Management significant effect on Corporate Income Tax
PERSPEKTIF KARYAWAN : Faktor-faktor yang Mempengaruhi Naiknya Kinerja Hadyati Harras; Endah Finatariani; Purwatiningsih Purwatiningsih
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.v4i3.341

Abstract

Along with the times, there has been a shift in the perspective of organizational management, especially the involvement of human resources. In this century, HR is given a high position, including fulfilling satisfaction. This is done, because the owner of the company realizes that progress will only be achieved if HR maintenance is carried out very well. This study is interested in examining how performance is from the employee's point of view. This is intended so that all interests within the company can be accommodated, especially the interests of HR as the spearhead of the company. To follow up this research, a quantitative approach and regression analysis were used. The object of this research is Panin bank employees in South Tangerang City Region. The results of the study indicate that a good compensation system is a factor that greatly affects the increase in performance. The results of the descriptive analysis explain that employees consider compensation to be the core of a million reasons for wanting to work, willing to be ordered, accepting pressure, ready to sacrifice time and energy. So, if all the sacrifices that have been made for a whole month get a high appreciation, in this case the compensation is commensurate, then very good work productivity will be born.
PERSONALITY ANALYSIS PROFILE TRAINER WITH DISC METHOD AS A DETERMINANT OF PSYCHOLOGICAL TEST FOR SELECTION OF CANDIDATES FOR TRAINERS AT AL AZHAR - DEPOK MAS Khairunnisa Khairunnisa; Dewi Ulfah Arini; Franka Hendra
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.v4i3.342

Abstract

The need for social workers in the regions of Eastern Indonesia, especially in the fields of human enrichment and the development of the Islamic religion, makes it necessary to have prospective workers. Da'i as a trainer at the Al Azhar Zakat Charity Institute. Therefore, it is necessary to select candidates for Da'i according to the characteristics of the demands as a trainer. Selection using the DISC method already has high validity and its effectiveness has been used in several aspects and fields of work to measure individual aspects of Mental Readiness and Cognitive. DISC was created to help individuals explore their personality and behavior types so that they can better understand themselves and others (Bonnstetter & Suiter, 2011: 32). The method with a comparative research design is used to determine the profile of Dai as a trainer by using psychological tests and DISC analysis. The combination of DISC results is known that the prospective Da'i participants have a dominant combination of CS/DI, SC/DI, SC/ID, where this type tends to obey the rules and be consistent. In conclusion, Candidates for preachers on average have the ability to influence as a form of da'wah business that is inherent in them.

Filter by Year

2018 2026


Filter By Issues
All Issue Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 4 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 3 No. 4 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 3 No. 3 (2020): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 3 No 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 2 No. 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol 2 No 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business Vol 2 No 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 1 No. 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 1 No 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol. 1 No. 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business More Issue