Scientific Journal of Reflection : Economic, Accounting, Management and Business
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
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932 Documents
THE EFFECT OF ROTATION AUDITS ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATION
Nining Suryani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i1.52
Empirically, this study aims to determine the effect of rotation audits on audit quality with audit fees as moderating manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The population in this study are manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study used a purposive sampling technique, sampled were 24 companies with a research period of 5 years, to obtain 120 research samples. The hypothesis test uses logistic regression analysis and the moderating variable test uses Moderated Regression Analysis. The results show that the rotation audit variable doesn’t significant on audit quality, the audit fee variable has a significant effect on audit quality, while audit fees cannot moderate the effect of rotational audits on audit quality. According to the research results obtained in the F test, the rotation audit and audit fee as moderating simultaneously have a significant effect on audit quality
THE IMPACT OF DEVELOPMENT POLICY ON SUPPLY AND DEMAND SOYBEAN IN INDONESIA
Mr Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i1.53
This research discusses of developing soybeans on supply and demand in Indonesia. To answer these objectives, the goal of econometrics is to use system model of equations with estimation using the 2SLS method. The results show that amount of national soybean demand is strongly influenced by soybean prices at the wholesalers, population and per capita income. The amount of soybean demand is very responsive to changes in population. While the number of bids is influenced by soybean production, imports, and supplies. Policy simulation results 10 percent increase in soybean prices at the farmer will have an impact on increasing soybean production by around 9.58%. This increase caused by increasing in harvested area of ??7.71%. Eliminating urea subsidies by 60% will have an impact on declining soybean productivity by 42.79%, then decreasing agricultural land of oybean which is 38.62% and productivity of 5.02%.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING AND ITS IMPLICATION ON STOCK RETURN
Wulandari Cahyani Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i1.54
This study aims to analyze the effect of good corporate governance, company size and financial leverage on income smoothing and it’s implication on stock returns. The study population was 555 companies listed on the Indonesia Stock Exchange for the period 2011-2015, by using the purposive sampling method, obtained 40 companies. The analysis method uses penel data and Eviews 9.0 software. The research method used is quantitative by using secondary data, namely the company's annual financial statements. The results of the analysis show that good corporate governance, company size and financial leverage simultaneously have a significant effect on income smoothing. Partially, good corporate governance-independent commissioners and financial leverage have a positive and significant effect on income smoothing. But the variable size of the company has a negative effect and is significant for income smoothing. While income smoothing has a negative and significant effect on stock returns.
THE EFFECT OF ORGANIZATIONAL COMMITMENT, WORK MOTIVATION AND COMPENSATION ON JOB SATISFACTION AT DARUL QUR'AN ISLAMIC BOARDING SCHOOL MULIA BOGOR
Yenni Cahyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i1.55
This study aims to determine the effect of organizational commitment, work motivation and work compensation on job satisfaction of employees of the Integrated Islamic Boarding School Darul Qur'an Mulia Bogor. This research is a quantitative analysis study using simple and multiple linear regression analysis. The type of data used in this study is primary data. The type of primary data in this study is in the form of a questionnaire given to 100 respondents. The data obtained is then processed using the help of the SPSS For Windows 24 Program. The analysis shows organizational commitment has a positive and significant effect on job satisfaction. Motivation has a positive and significant effect on job satisfaction. Compensation has a positive and significant effect on job satisfaction. Simultaneously, organizational commitment, motivation and compensation simultaneously influence job satisfaction.
THE EFFECT OF INFLATION, EXCHANGE, INTEREST RATES, AND WORLD CRUDE OIL PRICES ON JAKARTA ISLAMIC INDEX AND ITS IMPLICATION AGAINST DEVELOPMENT OF PORTFOLIO INVESTMENT IN INDONESIA, PERIOD 2004-2015
Mr Yulianto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i1.56
The Jakarta Islamic Index is expected to increase investor confidence in developing Islamic investment. This study uses a quantitative, panel data and regression analysis. The results of the analysis show that the independent variables have a influence on the changes in the Jakarta Islamic Index (Y). While the independent variables that have a real effect on changes in Portfolio Investment (Z) through the Jakarta Islamic Index (Y) variable are the variables of inflation, the exchange rate of Rupiah and the world crude oil price. However, the Interest Rate variable does not have a real effect on changes in Portfolio Investment. The results of the combined coefficient of determination of structural equations obtained a value of 89%, meaning that the information contained can be explained by the model formed, while the rest, which is equal to 11% percent is explained by other variables.
PENGARUH KOMPETENSI PROFESIONAL DAN KOMPETENSI KEPRIBADIAN TERHADAP KINERJA GURU
Andi Sopandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i2.58
Bad behavior of students is one proof of educational failure, and the teacher is the person who most responsible. Therefore, the school must care about teacher performance, with all efforts and capital. This study aims to analyze teacher performance factors. Quantitative is used as a research method, the object of research is MTs Ma'arif Cipakem Kuningan, the study sample was 75 teachers, the sample technique using census, the research instrument is questionnaire, and linear regression is used as an analysis method. The results showed those professional competence and personality has significant effect on teacher performance. This finding confirms that performance is the result of intellectual and emotional ability, so the reflection is correct teaching
REVIEW OF COFFEE MARKETING STRATEGIES IN BUSINESS COMPETITION
Mrs Fadillah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i2.59
Increasing competition tension cannot be avoided. Information disclosure and the rapid pace of technology are the way. Developing a digital marketing strategy is a necessity. For those reason, this study aims to analyze several marketing strategies were compatible with the digital era. The research method used is descriptive qualitative, using three-stage decision, namely EFE Matrix, Competitive Matrix (CPM), IFE Matrix. Then the second stage is matching; SWOT Matrix and Big Strategy Matrix. The last stage is the Quantitative Strategic Planning Matrix (QSPM). The position of companies located in quadrant II needs to seriously evaluate their approach to the market. Even though their industry is growing, they cannot compete effectively, and they need to find out why the company's current approach is not effective and how companies can improve their competitiveness. In evaluating marketing strategies, the author analyzes the sustainability of the company. Based on the results of the above analysis, it is expected that a strategy that must be implemented by PT. Nedcoffe
PENGARUH MOTIVASI INTERNAL DAN EKSTERNAL TERHADAP KINERJA PEGAWAI
Harras, Hadyati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i2.60
Low public trust in public services became a warning to the regional government, especially the Tigaraksa religious court to organize a good governance system, and one of the efforts is to improve employee performance. The purpose of this study was to analyze the effect of motivation on employee performance. The research method uses quantitative, object of research is Tigaraksa religious court, research sample is employees, sample technique uses simple random, research instrument uses questionnaires, and analysis method uses multiple linear regression. The results showed that internal and external motivation had a significant effect on performance. This finding explains, so that the task is done well then the motivation factor has a big influence, especially the support from the organization in the form of material motivation
STUDY OF INDUSTRIAL RELATIONS: LABOR UNION, WORK AGREEMENT AND BIPARTIT
Mr Haryono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i2.61
The demonstration on May 1 was a sign of industrial relations problems. Therefore, all involved parties (Company, Labor Union, Bipartit and Governance) must enforce the rules of employment agreements as stipulated in the labor law. Explicitly, this study aims to describe and analyze the extent industrial relation has been built. The research approach uses qualitative methods, in this case the law study. The results of the study confirm: 1) The law as a legally has clearly regulated employment. 2) The company has not been optimal in carrying out the mandate of the law. 3) The function of the employee union has not been optimal as an employee representative. 4) Government functions are not yet real
KOMPETENSI MANAJERIAL DAN KETELADANAN PIMPINAN TERHADAP KINERJA GURU
S, Mathodah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v2i2.62
Bad behavior and lack of achievement is one of failure characteristics in the implementation of education, and school in chief whom the n most blamed. Therefore, having a professional headmaster is important. This study aims to analyze the leadership of school headmaster on teacher performance. The research method uses quantitative, Pustek Vocational School is the object of research, teachers are research samples, research techniques use census sampling, questionnaires are research instruments, and analysis methods use regression. The results of the study show managerial competence and exemplary significant influence on teacher performance, both partially and simultaneously. This finding confirms that the leadership role in managing the organization cannot be ignored. it's important to have school headmaster whom has plenary abilities, both the ability to educate and manage the organization