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Scientific Journal of Reflection : Economic, Accounting, Management and Business
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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PENGARUH KOMPETENSI GURU DAN DISIPLIN KERJA TERHADAP KINERJA GURU DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING DI SMK SWASTA KOTA BEKASI Arief Rachman; Achmad Fauzi; Sri Maulidia Permatasari; Amri Darwis
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.v4i3.345

Abstract

Abstract: The objective of this study was to evaluate the effect of competence and work discipline that can improve teachers performance with motivation as an intervening variable. In this study, dimensions were included as a limitation between variables. Data was processed using SmartPLS 3.0 which can also used to solve SEM problems. There were 350 teachers of private shchools in the city of Bekasi participated as respondents in this study. The results of this research show that: competence, work discipline had a positive and significant effect on motivation; competence, work discipline and motivation had a positive and significant effect on performance; the motivation variable as a mediation did not play a full role (partial mediation) in determining the direct relationship. Teachers should continuously develop their competencies in order to motivate and improve performance at work. Teachers with high motivation will promote their performance. This teachers need to increase motivation in the workplace in order to improve their performance.
PENGARUH TATA RUANG KANTOR DAN EFISIENSI KINERJA PEGAWAI TERHADAP MUTU PELAYANAN DI BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI (BBPPMPV) BISNIS DAN PARIWISATA, SAWANGAN-DEPOK Waluyo Waluyo; Harjoyo Harjoyo; Siti Zubaidah
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.v4i3.346

Abstract

The purpose of this study is to determine the effect of office layout on service quality and efficiency of employee performance on service quality and to determine the effect of office layout and employee performance efficiency simultaneously on service quality. This study uses quantitative methods to determine the relationship between variables in a population. The research sample was 67 people from a total population of 204 people. Sampling was carried out using a stratified random sampling technique based on the demographics of the respondents. The demographics of the respondents in this study included gender, age, years of service, and education level. These demographic factors are seen as influencing the quality of service which is the topic of this research. The results showed that the Fcount was 217.416 with a significance of 0.000. Testing by comparing sig = 0.000 < a = 0.05, as well as testing by comparing the calculated F value = 217.416 > Ftable = 3.140. Based on the test results, it can be concluded that together there is a significant influence between Office Layout and Employee Performance Efficiency on Service Quality.
INTERVINING DEBT POLICY THE EFFECT FREE CASH FLOW AND INVESTMENT OPPORTUNITY SET TO DIVIDEND POLICY Sugiyanto Sugiyanto; Rachmat Kartolo; Ali Maddinsyah
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.v4i3.347

Abstract

This study aims to examine the effect of free cash flow and investment opportunity set on dividend policy with debt policy as an intervening variable. This type of research is quantitative causality using the population in this study is a consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The selection of data samples using purposive sampling technique. The analytical method used is path analysis. The results of this study indicate that free cash flow has a positive and significant effect on debt policy, investment opportunity set has no effect on debt policy, free cash flow has a positive and significant effect on dividend policy, investment opportunity set has no effect on dividend policy, free cash flow and investment The opportunity set simultaneously influences the dividend policy, the debt policy does not mediate the effect of free cash flow on the dividend policy and the debt policy does not mediate the effect of the investment opportunity set on the dividend policy.
PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN SEBAGAI PEMODERASI Putri, Destiana Nila; Hunein, Hamida
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.v4i3.348

Abstract

This study aims to analyze the effect of tax knowledge and tax sanctions on the level of taxpayer compliance with service quality as a moderator. The dependent variable in this study is the level of taxpayer compliance, the moderating variable in this study is service quality, and the independent variable consists of tax knowledge and tax sanctions. The type of research used is quantitative method. This research was conducted at the Pratama Tax Service Office (KPP) Jakarta Cengkareng in the West Jakarta Region. The sampling method is quota. Questionnaires distributed as many as 100 questionnaires that can be used as data. Data processing using SPSS Version 25 program. The data analysis method used is descriptive statistics, validity tests, reliability tests and classical assumption tests and uses multiple linear regression tests, namely the coefficient of determination test, t test and f test. The results of this study indicate that tax knowledge has a significant effect on the level of taxpayer compliance. Tax sanctions have a significant effect on the level of taxpayer compliance. Moderation of service quality has no effect and weakens the effect of tax knowledge on the level of taxpayer compliance. Moderation of service quality has an effect and strengthens the effect of tax sanctions on the level of taxpayer compliance.
HOW CORPORATE SOCIAL RESPONSIBILITY EFFECTS COMPANY’S FINANCIAL PERFORMANCES Nindya Farah Dwi Puspitasari; Nindhita Nisrina Sari
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.v4i3.349

Abstract

A successful business must pay attention not only to how to improve the welfare of shareholders, but also the welfare of all stakeholders. This study aims to see the effect of disclosure of Corporate Social Responsibility (CSR) on corporate financial performance. Financial performance is measured using three indicators, which are return on Equity (ROE), total stock return and Tobin’s Q. ROE represents company’s profitability, total stock return reflects company’s performance in the market and tobin’s Q shows firm value. CSR is measured using the Corporate Social Disclosure Index (CSRDI) which is based on the ISO 26000 standard. By using two controlling variables, company size and leverage, the results show that there is a negative and insignificant effect between CSR and ROE ratio. Although CSR practice together with control variables also has no effect on total stock returns, but there is a significant positive effect between CSR disclosures and firm value. These results can motivate company’s managers to include CSR as a management strategy to increase firm value by paying serious attention to stakeholders and sustainability issues.
PENGARUH PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN DI PT MILAN ECOWOOD INDONESIA Agung Tri Putranto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (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.v4i4.371

Abstract

This study aims to determine the partial and simultaneous influence of PT Milan Ecowood Indonesia in purchasing decisions. This research is associative with a qualitative approach. The population in this study were all customers of PT Milan Ecowood Indonesia. The number of samples is 100 respondents. Data collection techniques used observation, questionnaires, literature study and documentation. The analysis technique used in this research is validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression test, correlation coefficient test, determination test, and significant test (f test and t test). The results showed that partially promotion had a positive and significant effect on purchasing decisions, this was evidenced by the simple regression value Y = 19.143 + 0.525X1, meaning that if the promotion was increased by one unit it would increase the purchase decision by 0.525 units. The value of Square is 33.2%, and the value of promotion t count is 6.979>t table 1.984 with a significant 0.000 <0.05. Partially service quality has a positive and significant effect on purchasing decisions, this is evidenced by the simple regression value Y = 15.073 + 0.627X2, meaning that if the service quality is increased by one unit, it will increase the purchase decision by 0.627 units. The value of R Square is 38.5%, the value of the promotion t count is 7.832> t table 1.984 with a significant 0.000 <0.05. Simultaneously promotion and service quality have a positive and significant effect on purchasing decisions, this is evidenced by the simple regression value Y = 10.455 + 0.308X1 + 0.441X2, meaning that if the promotion is increased by one unit it will increase the purchase decision by 0.308 units and if the service quality is improved amounting to one unit it will increase the purchase decision by 0.441 units. The value of R Square is 46.5%, and the value of F is calculated as 42.211>Ftable 2,700 with a significant 0.000 <0.05.
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT LIMAS PRIMA STEEL KOTA TANGERANG Dedek Kumara; Iip Marlia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (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.v4i4.372

Abstract

The purpose of this study was to determine the effect of product quality and service quality on purchasing decisions at PT. Limaz Prima Steel Tangerang, either partially or simultaneously. The method used is the associative method. The sampling technique used was random sampling using a sample of 85 respondents. Data analysis used validity test, reliability test, classic assumption test, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are Product Quality has a significant effect on Customer Satisfaction with the regression equation Y = 14.207 + 0.380X1, a correlation value of 0.630 means that the two variables have a strong level of relationship with a determination coefficient of 39.7%. Hypothesis test obtained t count> t table or (7,398> 1,989). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between Product Quality and Customer Satisfaction. Service Quality has a significant effect on Customer Satisfaction with the regression equation Y = 9,531 + 0.652 X 2, the correlation value is 0.702, meaning that both have a strong relationship level with a determination coefficient of 49.2%. Hypothesis test obtained t count> t table or (8.974> 1.989). Thus H0 is rejected and H2 is accepted, meaning that there is a significant influence between Service Quality and Customer Satisfaction. Product Quality and Service Quality have a significant effect on Customer Satisfaction with the regression equation Y = 6.875 + 0.180X1 + 0.470X2. The correlation value of 0.737 means that the independent variable and the dependent variable have a strong level of relationship with a determination coefficient of 53.4% while the remaining 46.6% is influenced by other factors. Hypothesis testing obtained the value of F count> F table or (48,741> 2,720). Thus H0 is rejected and H3 is accepted. This means that there is a significant influence simultaneously between Product Quality and Service Quality on Customer Satisfaction at PT. Limaz Prima Steel Tangerang
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN YANG TERGABUNG DALAM JAKARTA ISLAMIC INDEX) Lindawati Lindawati; Yulianto Yulianto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (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.v4i4.373

Abstract

This study aims to determine the effect of Human Capital (VAHC), Physical Capital (VACA), Structural Capital (STVA) on Firm Value (PBV) and to determine the indirect effect of financial performance (ROE) as a mediator on companies incorporated in Jakarta Islamic. index on the Indonesia Stock Exchange for the period 2016-2019. This research is a quantitative study using panel data, which is a combination of time series and cross section data. The calculation results obtained show that the model used is Fixed Effect. Simultaneous analysis results show that VAHU, VACA, STVA have no significant effect on firm value. Based on the results of the partial analysis, Human Capital (VAHC) has no effect on firm value, Physical Capital (VACA) has no effect on firm value and Structural Capital (STVA) has no effect on firm value. And for the intervening variable in the form of financial performance, an analysis results that indirectly financial performance cannot mediate between the Intellectual Capital variable and Firm Value.
DAMPAK PANDEMI COVID-19 TERHADAP VOLATILITAS HARGA ECERAN BEBERAPA KOMODITAS PANGAN DI JABODETABEK Ria Kusumaningrum; Rahmah Farahdita Soeyatno
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (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.v4i4.374

Abstract

Since the Covid-19 pandemic food commodity prices in Greater Jakarta (Jabodetabek) have tended to be unstable. In this regard, the effectiveness of food price stabilization policies is determined by the availability of complete information and a better understanding of the volatility of the commodity prices concerned. This research is intended to analyze and compare the volatility of food commodity prices, namely rice, chicken, beef and eggs as staple food and food sources of protein needed during the pandemic. The data is divided into two periods, namely the period before and after the Covid-19 pandemic. The results showed the method of forecasting the daily retail price of food commodities in Indonesia requires a different approach. For beef commodities the more appropriate approach is the ARCH/GARCH model. For the commodity of rice, chicken meat and eggs forecasting methods with the ARIMA model. Defined daily retail prices for beef commodities in the period after the Covid-19 pandemic are more volatile than in the pre-pandemic period. It is also evident that during religious holidays the retail price of beef becomes more volatile. In fact, the increase in volatility tends to be sustainable.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA PT PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN (UP3) BOGOR Sigit Purnomo
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (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.v4i4.375

Abstract

This study aims to determine the "Effect of Reward and Punishment on Employee Performance at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor". The methods of analysis used are descriptive analysis methods and quantitative analysis methods. The data collection method is a questionnaire. The population in this study was employees at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor from all employees as many as 105 people to 83 people using slovin formula.Based on the result of the t test with the calculated t value on the reward variable of 2,701 greater than the table t of 1,990 with a probability of t being sig 0.008 is less than the significance limit of 0.05. Based on this value, reward variables have a positive and significant effect on performance variables. In punishment variables of 5,550 greater than table t of 1,990 with a probability of t being sig 0.000 smaller than the significance limit of 0.05, punishment variables partially have a positive and significant influence on performance variables. Based on the results of the F test, the Fhitung value of 59,666 > 3.11 with a sig of 0.000 <? 0.05, indicating Ho was rejected and Ha accepted, meaning reward and punishment simultaneously positively and significantly affect performance variables. The result of the determinant coefficient (R2) is 0.774 meaning that the reward and punishment variables have a strong relationship to performance. Adjusted R Square of 0.599 means a 59.9% improvement in employee performance at PT PLN (Persero) Customer Service Implementation Unit (UP3) Bogor can be explained by reward and punishment variables, while the remaining 41.1% can be explained by other variables not studied in this study.

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